Apprenticeship Education Expense Credit
up to
Employers supporting qualified apprentices may claim education-expense credits.
Fit 2/3Difficulty 1/3Not refundable
4 programs in the 2026 edition.
View this section in the full 2026 Sourcebook Filter/search Illinois
up to
Employers supporting qualified apprentices may claim education-expense credits.
generally
Manufacturers expanding in Illinois may receive a negotiated payroll-based credit if job, investment and strict 'but-for' rules are met.
Credit based on qualified rehabilitation expenditures
Certified historic industrial properties can qualify for a state rehabilitation credit.
6.5% of qualifying Illinois research
Qualified Illinois research can generate an incremental income-tax credit.