SB 571 - For all tax years beginning on or after January 1, 2024, this act authorizes a tax credit for eligible educators, as such term is defined in the act, in the amount of $1,500. An eligible educator shall apply to the Department of Elementary and Secondary education on a form to be provided by the Department. Tax credits that exceed the taxpayer's state tax liability shall be refunded to the taxpayer. Tax credits authorized by the act shall not be transferred, sold, or assigned. This act shall sunset on December 31, 2029, unless reauthorized by the General Assembly. JOSH NORBERG