Creates the Warehouse Pollution Reduction Act. Requires the Environmental Protection Agency to propose and the Pollution Control Board to adopt rules establishing a qualifying warehouse review program. Provides for reporting, recordkeeping, and notice requirements; annual emissions-reduction targets; and a system of points for air-pollution mitigation measures. Requires construction permits for new or modified qualifying warehouses and sets conditions for permit issuance, including zero-emission readiness and buffer requirements near sensitive receptors. Establishes a qualifying warehouse registry and requires public access to reports, notices, and permitting records. Provides for mitigation fees and directs their use in the same geographic area as the site of the qualifying warehouse. Requires the Agency to develop an air-quality modeling program and publish results annually. Creates the Warehouse Pollution Management Fund and provides for fee collection and deposit. Prohibits certain acts, provides civil penalties, authorizes enforcement and citizen suits, and allows recovery of attorney's fees. Limits home rule powers. Amends the State Finance Act to make a conforming change.
Amends the Enterprise Zone Act. Provides that certain credits related to high impact businesses do not apply on or after the effective date of the amendatory Act. Amends the Illinois Income Tax Act. Provides that a construction jobs credit does not apply for taxable years ending on or after the effective date of the amendatory Act. Provides that a high impact business construction jobs credit does not apply for taxable years ending on or after the effective date of the amendatory Act. Makes changes concerning the business interest deduction. Creates an addition modification for the federal deduction for domestic research or experimental expenditures. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Makes changes concerning incentives for biodiesel, renewable diesel, and biodiesel blends. Makes other changes.
Creates the Digital Advertising Tax Act. Imposes a tax on the portion of a person's annual gross revenue that is derived from digital advertising services in the State if the person's total revenue derived from digital advertising in the State exceeds $150,000,000. Provides that the tax is imposed at the rate of 10% of the annual gross revenues derived from digital advertising services in the State. Effective immediately.
Amends the Illinois Income Tax Act. Provides that provisions of the Act that provide that a taxpayer's unitary business group does not include members whose business activity outside the United States is 80% or more of the member's total business activity apply only for taxable years ending before January 1, 2026. Makes corresponding changes to deductions and addition modifications concerning those members of the unitary business group. Provides that, with respect to the term "foreign person", "United States" means the 50 states of the United States, the District of Columbia, the territories and possessions of the United States, and any area over which the United States has asserted jurisdiction or claimed exclusive rights with respect to the exploration for or exploitation of natural resources. Adds provisions concerning joint and several liability of members of a combined reporting group. Effective immediately.
SB 3429 is a technical correction to the Public Radio and Television Grant Act's short title citation. It fixes a typographical error in Section 0.01 where the title incorrectly stated "the the Public Radio and Television Grant Act" instead of "the Public Radio and Television Grant Act." This bill does not change any program rules, funding, or eligibility for public radio and television grants. It is purely a clerical update to align the legal citation with standard formatting.
Amends the Property Tax Code. In provisions concerning township or multi-township assessment books, provides that, if the supervisor of assessments determines that the township or multi-township assessor has not completed the assessments as required by law before returning the assessment books, then the supervisor of assessments (rather than the county board) may submit a bill to the township board of trustees for the reasonable costs incurred by the supervisor of assessments in completing the assessments. Provides that, if the supervisor of assessments determines that the township or multi-township assessor has provided incomplete books or workbooks within the prior quadrennial assessment cycle, then the supervisor of assessments may give notice to the township assessor or multi-township assessor and shall receive the assessment books or workbooks up to 90 days in advance of the deadlines if either (1) the township or multi-township has omitted new construction in the prior year for more than 6 months; or (2) at least 20% of any property class fails to be changed in the township or multi-township assessment books in the prior general assessment year. Provides that, if the supervisor of assessments determines that a review of the books of the township or multi-township is necessary, then the year the review takes place, the revaluation powers of the supervisor of assessments shall be the same as in the general assessment year and the supervisor of assessments shall have the authority to value omitted property. Provides that, if any valuation changes occur as the result of the provisions, then the county treasurer shall keep a list of the properties identified by the supervisor of assessments on the county's website. Provides that, if the township maintains a website, then the information shall be posted on the township's website. Effective immediately.
Amends the Illinois Police Training Act. Provides that the Illinois Law Enforcement Training Standards Board shall conduct or approve a training program in the identification of human remains for law enforcement officers employed by local law enforcement agencies. Amends the Missing Persons Identification Act. Provides that, if human remains are identified, then the assisting law enforcement agency shall provide all known aliases associated with the deceased person to the coroner or medical examiner.
Makes appropriations for the ordinary and contingent expenses of the Illinois Department on Aging for the fiscal year beginning July 1, 2026, as follows: General Funds $1,999,065,468; Other State Funds $13,670,500; Federal Funds $213,105,600; Total $2,225,841,568.
Amends the Illinois Housing Development Act and the Illinois Income Tax Act. Provides that the amount of credits awarded under the affordable housing tax donation program is limited to $41,831,227 in State fiscal year 2027 and shall increase by 10% each fiscal year thereafter (currently, $32,850,352 in State fiscal years 2022 and 2023 increased by 5% each fiscal year thereafter). Provides that the affordable housing donation income tax credit applies through the taxable year ending on December 31, 2036 (currently, December 31, 2026). Effective immediately.
Creates the Responsibility in Firearm Legislation (RIFL) Act. Establishes a firearms manufacturer licensing program in the Department of Financial and Professional Regulation, with certain requirements, including that the sum of all fees for firearms manufacturer licenses shall be equal to the public health costs and financial burdens from firearm injuries and deaths. Provides that, beginning January 1, 2028, a manufacturer of firearms may not operate in this State without a license from the Department and that a manufacturer who violates this provision is subject to a civil penalty of up to $1,000,000 per month. Provides that, beginning January 1, 2028, a retailer may not sell a firearm to a consumer in this State from a manufacturer who does not have a license from the Department and that a retailer who violates this provision is subject to a civil penalty of up to $10,000 per violation, with certain requirements. Establishes the RIFL Fund as a special fund in the State treasury, with certain limitations. Provides that the proceeds from fees under the licensing program shall be deposited into the RIFL Fund. Establishes a financial assistance program in the Department with moneys from the RIFL Fund for financial assistance to victims of firearms and for other purposes. Provides that the Department shall contract with a program administrator to administer the financial assistance program, with certain requirements. Provides that the Department shall adopt rules for financial assistance to victims of firearms, with certain requirements, including regarding exemption from certain State taxes. Provides that the Department may contract with a program administrator to implement or administer any part of the Act, with certain requirements. Provides that the Illinois State Police shall report certain information to the Department. Provides that the Department may provide for other civil penalties of no more than $1,000 per violation. Provides that the Attorney General may enforce the Act. Makes other provisions. Amends the State Finance Act to make conforming changes. Amends the Illinois Income Tax Act to make conforming changes.
Provides that the Act may be referred to as the Illinois Newborn Equity Support Transfer (NEST) Program Act. Amends the Department of Human Services Act. Requires the Department of Human Services to establish and administer, subject to appropriations, the Illinois Newborn Equity Support Transfer (NEST) Program to provide direct cash assistance to eligible participants by July 1, 2026. Defines "participant" to mean any individual who gives birth in Illinois while enrolled in or eligible for Medicaid through Moms and Babies. Permits the Department to adopt any rules necessary to implement the NEST Program. Provides that program participants shall receive a $1,500 lump sum payment in or around the third trimester of pregnancy, prior to delivery; and a $500 monthly cash payment for the first 6 months following delivery. Requires the Department to submit reports to the General Assembly on a biennial basis that summarizes (1) the number of program participants and distribution across the State, (2) outcomes related to maternal and child health, housing stability, and economic security, or other outcomes identified by the Department in collaboration with stakeholders, and (3) recommendations for program improvements or additional populations beyond Medicaid enrollment to include as participants. Provides that cash disbursements made to participants under the NEST Program shall be considered "guaranteed income" as described in the Hospital Uninsured Patient Discount Act for purposes of determining eligibility for assistance under the Illinois Public Aid Code. Effective immediately.
Amends the School Code. In the Courses of Study Article, provides that each school district and its schools shall create, maintain, and implement a policy for providing academic, social-emotional, and behavioral intervention within a framework of a multi-tiered system of support. Provides that the multi-tiered system of support process should use a collaborative team approach and include the engagement of and regular communication with the child's parent or guardian. Requires the parent or guardian of a child identified for additional support to be provided with written notice of the school district's use of scientific, research-based intervention within a multi-tiered system of support and the purpose of the intervention. Allows the parent or guardian to be part of the collaborative team approach at the discretion of the school district. Provides that the parent or guardian shall be provided all data collected and reviewed by the school district with regard to the child in the scientific, research-based intervention or multi-tiered system of support process. Allows the State Board of Education to provide guidance to school districts and identify available resources related to facilitating parent or guardian engagement in a multi-tiered system of support process. In the Children with Disabilities Article, repeals a Section concerning the response to scientific, research-based intervention or a multi-tiered system of support process.
