Illinois enacts and amends income tax credits. For taxable years beginning on Jan. 1, 2020, an apprenticeship education expense credit is available. The credit is an income tax credit for qualified education expenses incurred by an employer, on behalf of a qualifying apprentice. The credit will be equal to 100% of the qualified education expenses, but cannot exceed $3,500, per qualifying apprentice, per taxable year. An additional $1,500 credit is available if the qualifying apprentice resides in an underserved area. The state has also extended the sunset date for the research and development tax credit from Jan. 1, 2022 to Jan. 1, 2027.