*LRB10414775HLH27917b**LRB10414775HLH30132a* HB4113 104TH GENERAL ASSEMBLY State of Illinois and 2026 HB4113 Introduced 10/15/2025, by Rep.

Tarver, II SYNOPSISFiled: AS INTRODUCED:

ILCS2/24/2026 10/5-3710400HB4113ham001 newLRB104 Amends14775 theHLH Economic30132 Developmenta forAMENDMENT aTO GrowingHOUSE EconomyBILL Tax4113 CreditAMENDMENT Act.NO.

Provides______. that, in the case of a credit awarded under the Act for the employment of an apprentice, any requirement of the Act or any agreement entered into under the Act concerning the duration of the apprentice's employment may be satisfied by the employment of the apprentice by the apprenticeship firm, the employment of the apprentice by the commercial client served by the apprenticeship firm, or both.

ProvidesAmend thatHouse anyBill worksite4113 requirementby imposedreplacing undereverything theafter Act or under any agreement entered the hiringenacting firm'sclause worksite,with the employmentfollowing: of the apprentice at thetice at commercial client's worksite, or both.

LRB104"Section 147755. HLH 27917 b A BILL FOR HB4113 LRB104 14775 HLH 27917 b AN ACT concerning revenue.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5.

In addition, any worksite requirement imposed under this Act or under any agreement 10400HB4113ham001 -2- LRB104 14775 HLH 30132 a entered into under this Act may be satisfied by the employment of the apprentice at the hiring firm's worksite, by the employment of the apprentice at the commercial client's worksite, or both.

Notwithstanding any other provision of law, a taxpayer may not claim a credit under this Act for an apprentice if the taxpayer claims a credit under Section 231 of the Illinois Income Tax Act for the same apprentice.".