Budget & Taxes

Requires the Department of Agriculture to create a grant program to award grants of up to $250,000, subject to appropriation, to cover the costs and labor of any qualified applicant farmer to distribute healthy, free food to expectant mothers in need who reside in the same county or in a municipality within 20 miles of the farmer's farm, with certain requirements. Requires the Department to adopt rules. Defines terms.

Amends the Senior Citizens and Persons with Disabilities Property Tax Relief Act. Changes the income eligibility levels used to determine eligibility for reduced vehicle registration fees for seniors and persons with disabilities.

Amends the Small Business Job Creation Tax Credit Act. Renews the program for incentive periods beginning on or after July 1, 2018 and ending on or before June 30, 2025. Removes language concerning the Put Illinois to Work Program for the second series of incentive periods. Provides that the term "full-time employee" means an individual who is employed for a basic wage for at least 35 hours each week (currently, employed for a basic wage for at least 35 hours each week or renders any other standard of service generally accepted by industry custom or practice as full-time employment). Provides that a net increase in the number of full-time Illinois employees shall be treated as continuous if a different new employee is hired as a replacement within 8 weeks after the position becomes vacant (currently, a reasonable time). Effective immediately.

Amends the Illinois Municipal Code. Provides that the corporate authorities of a municipality may license and regulate all commercial operations within the municipality's boundaries, whether for profit or not for profit, but may not impose any tax upon their operations except as otherwise authorized by law. Limits the definition of "commercial operations" to exclude agritourism operations, agricultural properties, agribusinesses, agritourism activities, agricultural experiences, and pollution control facilities.

Amends the Counties Code and the Illinois Municipal Code. Provides that neither a county nor a municipality may impose a tax on businesses calculated based on the number of employees of the business. Effective immediately.

HB 1790 creates a state income tax credit for Illinois taxpayers who purchase qualifying firearm safety devices (like gun safes, lock boxes, or cases) from federally licensed dealers. The credit allows a nonrefundable deduction of up to $300 per taxpayer annually for eligible purchases made between 2026 and 2031, with a total annual limit of $5 million across all taxpayers. Unused credits can be carried forward for up to five years to offset future tax liability. This policy directly affects Illinois residents buying these safety devices, aiming to reduce their out-of-pocket costs through tax relief.

Creates the Housing Equity, Affordability, and Development Act. Provides that the Department of Revenue shall collect a fee from landlords with more than 5 units in an amount equal to 5% of the difference between their monthly rental income for a unit and $1,200, unless the rental income for the unit is less than $1,200, to be paid into the Housing Equity, Affordability, and Development Fund. The Illinois Housing Development Authority shall create a program under the Act to assist in home purchases for households whose tenant payments to the landlord have been more than 30% of their income for a period of 12 calendar months, and whose income is less than 3.33 times the median rent for their metropolitan area; or if the household does not live in a metropolitan area, 3.33 times the median rent in the closest metropolitan area. Provides that assistance shall be limited to $15,000 per household.

Creates the Ground-Based Sparkler Purchaser Excise Tax Act. Imposes a tax, beginning July 1, 2025, upon purchasers for the privilege of using ground-based sparklers and not for the purpose of resale at the rate of 6% of the purchase price of ground-based sparklers. Prohibits certain retail combinations or bundles. Requires every retailer required to collect the tax to apply to the Department of Revenue for a certificate of registration. Provides that any retailer required to collect the tax shall be liable to the Department for the tax, whether the tax has been collected, and any such tax shall constitute a debt to the State. Provides for the making of returns. Provides that from the revenue collected, the Department shall pay 25% into the Fireman's Annuity and Benefit Fund, 25% into the Firefighters' Pension Investment Fund, and 50% into the General Revenue Fund. Provides for recordkeeping requirements. Establishes penalties for violations of the Act. Provides that the Department shall have full power to administer and enforce the Act. Allows for the arrest of any person who violates the Act, the search of any place of business to inspect all ground-based sparklers, and the seizure of any ground based-sparklers without a warrant. Sets forth hearing requirements after seizure. Allows the Department to adopt rules. Amends the Fireworks Regulation Act of Illinois. Allows a municipality to prohibit the sale and use of ground-based sparklers on public property. Prohibits ground-based sparklers from being sold to a person under the age of 18 years. Amends the Pyrotechnic Use Act. Prohibits ground-based sparklers from being sold to a person under the age of 18 years. Effective July 1, 2025.

Amends the State Finance Act and the State Revenue Sharing Act. Provides that certain provisions concerning distributions from the State and Local Sales Tax Reform Fund and from the Local Government Distributive Fund constitute an irrevocable and continuing appropriation. Effective immediately.

Amends the Property Tax Code. Provides that tax deeds issued to the county as trustee shall be recorded by the county and shall not require a municipal transfer stamp or be subject to any municipal real estate transfer taxes, requirements, or certifications prior to recording.