INC TX-EX-OFFENDER EMPLOYMENT

Amends the Illinois Income Tax Act. Creates an income tax deduction in an amount equal to 65% of the gross wages paid to a released individual during the released individual's sustained employment with the taxpayer during the taxable year. Defines "released individual" as a person who, within the immediately preceding 3 calendar years prior to initial employment by the taxpayer, has completed a sentence imposed by any State court or federal court in Illinois for any criminal offense for which a term of incarceration of more than 60 days may be imposed, regardless of whether the person was actually incarcerated. Provides that the deduction may not exceed $20,000 per released individual in any taxable year. Creates an income tax deduction for certain tuition, training, and child-care expenses paid by the taxpayer with respect to released individuals who are employed by the taxpayer. Provides that the deduction may not exceed $1,000 per released individual in any taxable year. Effective immediately.