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the Department to receive tax credits under this Section. "Department" means the Department of Commerce and Economic Opportunity. "Employer" means an Illinois taxpayer who is the employer of the qualifying apprentice. "Qualifying apprentice" means an individual who: (i) is a resident of the State of Illinois; (ii) is at least 16 years old at the close of the school year for which a credit is sought; (iii) during the school year for which a credit is sought, was a full-time apprentice enrolled in an apprenticeship program which is registered with the United States Department of Labor, Office of Apprenticeship; and (iv) is employed in Illinois by the taxpayer who is the employer. "Qualified education expense" means the amount incurred on behalf of a qualifying apprentice not to exceed $3,500 for tuition, instructional materials, fees (including, but not limited to, book, license, and lab fees), or other expenses that are directly related to training the apprentices and that are preapproved by the Department. All expenses must be paid to or incurred for training at the school, community college, or organization where the apprentice receives training. (b) For taxable years beginning on or after January 1, 2020, and beginning on or before January 1, 2032 January 1, 2027, the employer of one or more qualifying apprentices shall be allowed a credit against the tax imposed by subsections (a) and (b) of Section 201 of the Illinois Income Tax Act. The SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468