(a) As used in 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, book fees, and lab fees at the school or community college in which the apprentice is enrolled during the regular school year.
"School" means any public or nonpublic secondary school in Illinois that is:
(i) an institution of higher education that provides a program that leads to an industry-recognized postsecondary credential or degree;(ii) an entity that carries out programs registered under the federal National Apprenticeship Act; or(iii) another public or private provider of a program of training services, which may include a joint labor-management organization.