Amends the Illinois Income Tax Act. Provides that an amount equal to the sum of (i) 8% of the net revenue realized from the tax imposed upon individuals, trusts, estates, and electing pass-through entities and (ii) 9.11% of the net revenue realized from the tax imposed upon corporations shall be deposited into the Local Government Distributive Fund (currently, an amount equal to the sum of (i) 6.06% of the net revenue realized from the tax imposed upon individuals, trusts, and estates and (ii) 6.85% of the net revenue realized from the tax imposed upon corporations shall be deposited into the Local Government Distributive Fund). Amends the State Revenue Sharing Act to provide that amounts paid into the Local Government Distributive Fund are appropriated on a continuing basis. Effective July 1, 2022.
Amends the Illinois Income Tax Act. Creates an income tax credit for custodians of qualifying pupils for eligible education expenses related to online learning, including computers, printers, internet access, textbooks, tutors, and educational facilitators. Provides for an additional credit if the custodian is also an eligible teacher. Creates an income tax credit for employers of custodians of qualifying pupils for eligible expenditures paid by the employer on behalf of the custodian. Provides that the credit is exempt from the Act's automatic sunset provision. Amends the Illinois Administrative Procedure Act to provide for emergency rulemaking. Effective immediately.
Amends the Property Tax Code. Provides that, for the 2022 and 2023 levy years, the Property Tax Extension Limitation Law applies to all non-home rule taxing districts. Provides that, for the 2022 and 2023 levy year, the extension limitation under the Property Tax Extension Limitation Law is 0% or the rate of increase approved by the voters. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.
Amends the Criminal Code of 2012. Provides that a person who unlawfully possesses fentanyl commits reckless endangerment of a first responder or coroner by fentanyl exposure if he or she, by any means lawful or unlawful, recklessly performs an act or acts that causes a first responder or coroner bodily harm as a result of exposure to or contact with fentanyl. Provides that a person commits reckless endangerment of a first responder or coroner by fentanyl exposure when he or she unlawfully delivers fentanyl to another that causes bodily harm to a first responder or coroner as a result of exposure to or contact with that fentanyl. Reckless endangerment of a first responder or coroner by fentanyl exposure is a Class 2 felony. Effective immediately.
Amends the Criminal Code of 2012. Makes a technical change in a Section concerning the short title.
Creates the 72-Hour Budget Review Act. Sets forth time requirements for which certain appropriation or revenue legislation must be made publicly available before passage. Provides that the time requirements may be waived by an affirmative two-thirds vote of the full committee or house considering the legislation. Effective immediately.
Amends the State Comptroller Act. Modifies provisions concerning State Comptroller deductions from warrants. Provides that the Comptroller shall not deduct from payments to be disbursed to taxpayers who received the Illinois Earned Income Tax Credit.
Amends the Criminal Identification Act concerning expungement, sealing, and immediate sealing of arrest and court records. Provides that "petitioner" includes an attorney of a person who has petitioned for expungement or sealing under this provision or a person who has a power of attorney from a person entitled to petition for expungement or sealing under this provision, or a close relative of a deceased person who if he or she were alive would be entitled to petition for expungement or sealing under this provision. Defines "close relative of a deceased person" as the grandparent, parent, spouse, or adult brother, sister, or child of a deceased person. Provides that a close relative of a deceased person who, if not deceased, would be entitled to expungement, sealing, or immediate sealing of the records of his or her arrests and charges not initiated by arrest and court records, may file on behalf of the deceased person, a petition for expungement or sealing under this provision. Provides that if the court finds that the deceased person would be entitled to expungement or sealing of any record of his or her arrests and charges not initiated by arrest and court records that are the subject of the petition, the court shall enter an order directing expungement, sealing, or immediate sealing of those records.
Amends the Child Care Act of 1969. Provides that "day care center" does not include certain programs or portions of programs that serve children who shall have attained the age of 2 years (rather than 3 years). Makes conforming changes.
Amends the Property Tax Code. Provides that the surviving spouse of a fallen police officer, soldier, or rescue worker who meets certain income limitations is eligible for an assessment freeze. Effective immediately.
Amends the Illinois Police Training Act. Provides that no probationary police officer beginning employment after the effective date of the amendatory Act shall receive a permanent appointment as a law enforcement officer unless he or she shall have obtained a bachelor's degree with a major or minor in social work. Provides that a law enforcement agency that offers tuition reimbursements for permanent police officers to go to school must also allow permanent police officers to request retroactively up to two years of tuition reimbursement for college or police academy tuition that was incurred before being hired as a police officer at the law enforcement agency only if the police officer qualified for financial aid while attending college or police academy. Amends the State Mandates Act to require implementation without reimbursement.
Amends the Equal Pay Act of 2003. Makes a technical change in a Section concerning the short title.
