Amends the Illinois Insurance Code. Creates the Vision Benefit Managers Article. Beginning on July 1, 2026, requires a vision benefit manager to be registered with the Department of Insurance, as specified, to conduct business in the State. Requires amounts collected under provisions concerning vision benefit manager registration requirements to be deposited into the Low-Income Student Vision Examination Fund, which is created as a special fund in the State treasury. Grants the Director or the Director's designee the authority to examine a registered vision benefit manager related to all of its lines of business. Amends the Vision Care Plan Regulation Act. Changes the name of the Act to the Vision Benefit Manager Regulation Act. Establishes the legislative intent of the Act. Makes changes to defined terms. Throughout the Act, replaces references to vision care plans with vision benefit plans and vision benefit discount plans and vision care organizations with vision benefit managers. Sets forth provisions concerning required actions for noncovered services; fee schedules for eye care providers; reimbursement paid by a vision benefit manager to an eye care provider; application of the Act to a specified limited health service organization; an eye care provider's choice of vendors and affiliations; the modification of a plan; audits of an eye care provider; prohibited conduct impacting patient access and choice; credentialing; termination of agreements; prohibition on security interests; arbitration costs; nonretaliation; and private rights of action. Amends the Consumer Fraud and Deceptive Business Practices Act and the State Finance Act to make conforming changes. Effective January 1, 2027.
Amends the State Fire Marshal Act. Provides that the Office of the State Fire Marshal shall award grants to not-for-profit fire departments exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code (in addition to units of local government) for the rehabilitation or construction of fire stations.
Amends the Illinois Emergency Management Agency Act. Provides that for all funds in the State treasury established to provide funding for the administration and operation of the Illinois Emergency Management Agency's responsibilities, interest earned by the investment or deposit of moneys accumulated in the funds shall be deposited into the respective fund. Effective immediately.
Amends the State Comptroller Act. Prohibits the State Comptroller from withholding, offsetting, or otherwise applying against any debt any funds payable to a unit of local government if those funds are restricted for a specific purpose by federal or State law, county ordinance, or grant agreement. Amends the Code of Civil Procedure. Exempts all funds, revenues, or accounts that are restricted by federal law, State, law, county ordinance, or grant agreement for a specific public purpose from garnishment, attachment, or any other legal process to satisfy a judgment or debt. Effective immediately.
Creates the Farmer Tax Benefit Act. Provides that taxpayers may apply to the Department of Natural Resources for an income tax credit in an amount equal to either (i) 100% of the fair market value of a qualified donation to a conservation agency of a land protection agreement or (ii) 50% of the fair market value of the qualified donation to a conservation agency of a fee simple interest or a remainder interest in qualified real property. Amends the Illinois Income Tax Act to make conforming changes.
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 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 Property Tax Code. Provides that, except as provided with respect to mobile homes, a building or structure that is not affixed to or installed on a permanent foundation or connected to utilities for year-round occupancy is not considered real property. Effective immediately.
Amends the Downstate Forest Preserve District Act. Provides that the Board of the Kendall County Forest Preserve District may impose a tax upon all persons engaged in the business of selling, including leasing, tangible personal property, other than personal property titled or registered with an agency of this State's government, at retail in the county on the gross receipts from the sales made in the course of business to provide revenue to be used by the forest preserve district in that county for general forest preserve district purposes. Provides that the tax may not be imposed on tangible personal property taxed at the 1% rate under the Retailers' Occupation Tax Act. Provides that the tax shall not be imposed on sales of aviation fuel for so long as the revenue use requirements are binding on the board. Provides that the tax and all civil penalties that may be assessed as an incident of the tax shall be collected and enforced by the Department of Revenue. Amends the State Finance Act. Designates the Special Forest Preserve District Retailers and Service Occupation Tax Fund as a special fund in the State Treasury. Makes other changes. Effective immediately.
HB 4841 permanently extends a 50% tax credit for Illinois taxpayers who donate to affordable housing projects under the Illinois Housing Development Act. It directly affects donors - such as individuals, businesses, and investors - who contribute to qualifying housing developments. The bill removes the previous expiration date (December 31, 2026), making the credit permanent and effective immediately. Taxpayers can apply the credit against state income tax, carry forward excess credits for up to five years, and transfer the credit to eligible projects or other donors.
