Budget & Taxes

Amends the Motor Fuel Tax Law. Provides that the moneys received by the Department of Revenue under the Act on taxes imposed on the sale of motor fuel sold on the Chain O'Lakes shall be remitted back to the Chain O'Lakes - Fox River Waterway Management Agency or to the Department of Natural Resources and shall be used for waterway purposes. Effective immediately.

HB 3995 is an appropriations bill that allocates specific funds from various state funds to the Office of the Attorney General for existing programs. It directs $90 million for general operations, $11 million for violent crime victims assistance, $5 million to the Illinois Equal Justice Foundation, $2.5 million for Medicaid fraud enforcement, and additional sums for domestic violence services, tobacco litigation oversight, and other AG functions. The bill does not create new policies but specifies funding sources and purposes for current Attorney General programs. It becomes effective July 1, 2025, and directly affects the Attorney General's office and the organizations receiving these grants.

Amends the Electricity Excise Tax Law. Provides that, beginning July 1, 2025, the tax under the Act is imposed on the operator of an electric vehicle charging station for the electric power transferred for the purpose of charging an electric vehicle. Provides that the tax is not imposed on a person who purchases electricity at an electric vehicle charging station to charge or recharge the battery or other energy storage device of an electric vehicle or on a person who acquires such electricity for free. Provides that the term "purchase price" includes consideration paid by an operator of an electric vehicle charging station to its supplier for the electrical power transferred to the operator's customers for the purpose of charging or recharging the battery or other energy storage device of an electric vehicle. Provides that the term "purchase price" does not include the consideration paid to an operator of an electric vehicle charging station by its customer for the electrical power transferred to charge or recharge the battery or other energy storage device of an electric vehicle. Effective immediately.

Amends the Property Tax Code. Increases the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption from $65,000 to $85,000. Effective immediately.

Amends the Illinois Income Tax Act. Creates an income tax deduction for gratuities that are included in the taxpayer's federal adjusted gross income. Effective immediately.

Amends the Financially Distressed City Law of the Illinois Municipal Code. Provides that, if a financially distressed city or the city's Financial Advisory Authority is awarded a State grant, any moneys the financially distressed city or Authority would be required to match under the grant are waived unless the moneys under the grant come from federal moneys that require the match. Provides that a municipality's status as a financially distressed city may not negatively impact a decision of whether or not to award a State grant to the municipality or negatively impact the amount of moneys received by the municipality from a State grant. Provides that, in addition to a request by the corporate authorities of a municipality to be certified and designated as a financially distressed city, the State Comptroller may conduct a preliminary review of the municipality's finances and establish a review team to make recommendations to the Governor for a municipality to be certified and designated as a financially distressed city. In the provisions concerning review by the State Comptroller, review team, and Governor, expands the categories allowing a municipality to become a financially distressed city. Includes provisions allowing the municipality's Financial Advisory Authority to commence an action in circuit court to enforce the Law if the corporate authorities or employees of the municipality materially violate the provisions of the Law. Makes conforming and other changes.

Makes appropriations for the ordinary and contingent expenses of the Procurement Policy Board for the fiscal year beginning July 1, 2025, as follows: General Funds $567,000.

Urges the Illinois General Assembly to reconsider the repeal of the 2013 Medicaid funding trigger law and to protect those who may be impacted by federal Affordable Care Act (ACA) Medicaid funding cuts. Urges the Illinois General Assembly to take decisive budget actions in the healthcare arena and to aggressively advocate for Medicaid protection and expansion to ensure no vulnerable resident is left behind and no hospital, clinic, or emergency department is threatened out of existence.

Appropriates $2 from the General Revenue Fund to the Abraham Lincoln Presidential Library and Museum for its FY26 ordinary and contingent expenses. Effective July 1, 2025.

Appropriates $2,000,000 from the Local Food Infrastructure Grant Fund to the Department of Agriculture for the purpose of making grants under the Local Food Infrastructure Grant Program authorized by the Local Food Infrastructure Grant Act. Effective July 1, 2025.