INC TX-EDUCATION EXPENSES

Amends the Illinois Income Tax Act. Provides that, for taxable years that end on or after December 31, 2020 and end prior to December 31, 2022, there is no maximum amount for the education expense credit if the qualified pupil attends a school that is subject to in-person attendance restrictions as a result of COVID-19. Provides that, if the qualified pupil attends a school that is subject to in-person attendance restrictions as a result of COVID-19, the term "qualified education expense" also includes school supplies, computers and tablets, and increased internet access to facilitate remote learning. Effective immediately.