INC TX-CLASSROOM SUPPLY CREDIT

Amends the Illinois Income Tax Act. Allows an income tax credit for each individual taxpayer who, during the taxable year, donates instructional materials for use in a school in Illinois. Provides that the amount of the credit is equal to the cost of those donated materials, but not to exceed $200. Provides that the credit may not be carried forward or back and may not reduce the taxpayer's liability to less than zero. Effective immediately.