Amends the Illinois Income Tax Act. Provides that each taxpayer that makes a donation to an educational improvement organization for aviation during the taxable year may apply to the Department of Commerce and Economic Opportunity for an income tax credit in an amount not to exceed the amount of the taxpayer's donation that is used to provide scholarships for prospective pilots, airline and aerospace mechanics, and other aviation and aerospace professionals as part of a program that operates in this State. Requires educational improvement organizations for aviation to apply to the Department of Commerce and Economic Opportunity to be eligible to accept donations that qualify for the credit. Provides that the Department of Commerce and Economic Opportunity may award no more than $5,000,000 in credits under the program in any calendar year. Effective immediately.
SB 2841 amends Illinois' Line of Duty Compensation Act to include animal control officers and animal wardens as eligible for benefits if killed while performing their duties. The bill updates the law's definitions to explicitly add these roles to the list of covered public safety workers, which previously included law enforcement officers and firefighters. This change ensures animal control staff - responsible for managing animal-related public safety risks - receive the same death benefit coverage as other first responders. The bill does not alter existing eligibility conditions (e.g., death must occur within one year of injury from violence or accident), but expands the scope of covered personnel.
Amends the Property Tax Code. Provides that, for taxable year 2026, the maximum reduction for the general homestead exemption shall be $10,000 in all counties. Provides that, for taxable years 2027 and thereafter, the maximum reduction for the general homestead exemption in all counties shall be the maximum reduction for the immediately preceding taxable year, increased by the lesser of (i) 5% or (ii) the percentage increase in the Consumer Price Index during the 12-month period ending on September 30 of the immediately preceding taxable year. Provides that, for assessment years following the next general assessment after the effective date of the amendatory Act, no increase in assessment may exceed 20% per year, subject to certain exceptions. Amends the Tax Increment Allocation Redevelopment Act of the Illinois Municipal Code. Provides that all surplus funds in the special tax allocation fund shall be distributed as soon as possible after they are calculated (rather than distributed annually within 180 days after the close of the municipality's fiscal year). Effective immediately.
Creates the Expanding Medical Residency Opportunities in Illinois Act. Provides that the Department of Public Health shall establish a grant program to provide funding for medical residency positions not funded by certain federal or other funding sources and to provide startup funding for entities that wish to establish a residency program. Provides for procedures, criteria, and other requirements for the grant program. Creates the Medical Residency Fund as a special fund in the State treasury. Defines terms. Makes conforming changes to the State Finance Act.
Amends the Illinois Gambling Act. Changes the definition of "adjusted gross receipts" to mean the total of all cash and cash equivalents received by a licensee minus the total of: (1) all cash and cash equivalents paid out as winnings to wagerers; (2) the actual costs paid by a licensee for anything of value provided to and redeemed by wagerers; (3) voided or cancelled wagers; and (4) the costs of free play or promotional credits provided to and redeemed by the applicable licensee's wagerers.
Amends the Hospital Provider Funding Article of the Illinois Public Aid Code. In provisions concerning outstanding hospital assessments that are paid under a repayment plan or after the end of a tax deferral plan, provides that the period of repayment shall not exceed 72 (rather than 36) months.
Creates the Property Justice Act. Provides that no interest shall be paid on any sale-in-error refund arising from an error or omission of a county assessor, county treasurer, sheriff, or other county office. Provides that, if interest on a sale-in-error refund is permitted, then the interest shall not exceed 6% annually. Provides that a tax purchaser may not receive more than $2,000,000 in cumulative sale-in-error refunds in a year. Provides that a tax purchaser shall be responsible for not less than 10% of the purchase amount in any sale-in-error arising from conditions discoverable upon ordinary due diligence at the time of sale. Provides that, before an annual tax sale or scavenger sale is conducted, specified officials must each execute a presale certification stating that the parcels are legally eligible for sale, that notices have been properly served, and that assessed and delinquent amounts are accurate. Creates the Community Revitalization Property Trust. Provides that the Trust shall acquire parcels that (1) receive no bids in a scavenger sale or (2) are located in a distressed municipality. Provides that the Trust shall (1) clear title on any property acquired by the Trust; (2) extinguish liens on any property acquired by the Trust; (3) package parcels acquired by the Trust for redevelopment; (4) convey parcels owned by the Trust for $1 to qualified local purchasers, including residents, nonprofits, faith-based organizations, or small developers; and (5) prioritize community-driven redevelopment. Provides that, if the State and local delinquent taxes on a parcel exceed 125% of the assessed market value of a parcel, then all amounts in excess of 125% are extinguished. Provides that the State Treasurer shall publish quarterly reports containing: (1) all sale-in-error refunds issued because of an error or omission by a county assessor, county treasurer, sheriff, or other county office; (2) the county office that caused the error or omission; and (3) the payments made because of the error or omission. Limits home rule powers. Effective immediately.
Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Provides that the Department of Commerce and Economic Opportunity shall establish and administer a Small Business Restoration Grant Program to assist small businesses in the State that have been affected by the actions of the United States Immigration and Customs Enforcement (ICE) during Operation Midway Blitz. Provides for the transfer of $50,000,000 from the General Revenue Fund to the Small Business Restoration Fund. Amends the State Finance Act to create the Small Business Restoration Fund. Effective immediately.
Amends the State Revenue Sharing Act. Provides that, if a municipality imposes fees, surcharges, or other costs for the privilege of conducting or participating in sports wagering, then the total amount of those fees, surcharges, or other costs shall be deducted from that municipality's Local Government Distributive Fund allocation and redistributed to the other municipalities and counties in this State in accordance with the Local Government Distributive Fund allocation formula.
Creates the Guaranteed Income Pilot Program Act. Provides that, beginning one year after the effective date of the Act, the Department of Commerce and Economic Opportunity shall provide $500 monthly cash payments to 3,250 low-to-moderate-income families in the State for a period of 2 years. Provides that the recipients of the monthly cash payments shall be determined by lottery. Provides that the Department may not limit how the recipients of the monthly cash payments use the monthly cash payments or require the recipients of the monthly cash payments to provide receipts demonstrating how the recipients of the monthly cash payments use the monthly cash payments. Requires the Department to adopt rules to implement the Act. Provides that the Act is repealed 5 years after the effective date of the Act.
Amends the Property Tax Code. Provides that, if bills for the second installment of taxes in any taxable year are not mailed by the deadlines set forth in the Code, then the deadlines set forth for the application for judgment and order of sale shall be extended by an additional 90 days.
Amends the Unified Code of Corrections. Provides that the Illinois Law Enforcement Training Standards Board and the Director of Corrections shall approve and shall issue concealed carry cards to all current and retired correctional officers that shall authorize the current or retired correctional officer to carry a concealed firearm off duty. Provides that the Director shall implement annual range qualification days for retirees to maintain their concealed carry cards. Provides that these range dates shall be offered no less than once per month, every month and may include weekends. Provides that the Director may charge a range fee of no more than $30 from each retiree for annual qualification. Provides that the proceeds from these fees shall be used to improve institutional firearms range facilities and training Department correctional officers. Provides that the Department of Corrections shall issue a retiree identification card to all employees at the conclusion of their employment at the Department of Corrections. Establishes information that must be placed on the cards. Effective immediately.
