Budget & Taxes

Makes appropriations for the ordinary and contingent expenses of the Department of Human Services for the fiscal year beginning July 1, 2025, as follows: General Funds $7,903,187,633; Other State Funds $1,871,862,304; Federal Funds $4,142,198,501; Total $13,917,248,438.

Amends the Illinois Income Tax Act. Provides that a taxpayer who employs a person with a developmental disability or a severe mental illness, as certified by the Department of Human Services, during the taxable year is entitled to an income tax credit in an amount equal to 25% of the wages paid by the taxpayer to the person with a developmental disability or severe mental illness, but not to exceed $6,000 in wages paid during the taxable year to any single qualified employee. Effective immediately.

Expresses strong support for the continued offering and expansion of night courses and programs at Illinois colleges and universities. Urges higher education institutions and governing bodies to prioritize and protect night programs from budgetary cuts or elimination.

HB 1954 appropriates $2 from the state's General Revenue Fund to the Court of Claims. This funding is designated to cover the court's ordinary and contingent expenses for the fiscal year 2026, beginning on July 1, 2025.

Appropriates $60,549,700 from the General Revenue Fund to the Office of Statewide Pretrial Services for operational expenses, awards, grant, permanent improvements, and pretrial services reimbursements for the fiscal year ending June 30, 2026. Makes other appropriations to the Office. Effective July 1, 2025.

Appropriates $2 from the General Revenue Fund to the Commission on Government Forecasting and Accountability for its FY26 ordinary and contingent expenses. Effective July 1, 2025.

Amends the Downstate Forest Preserve District Act. Allows the board of a forest preserve district to establish a special forest preserve district retailers' occupation tax and service occupation tax after referendum of the voters. Allows the tax to used exclusively for general purposes, including education, outdoor recreation, maintenance, operations, public safety at the forest preserves, trails, acquiring and restoring land, and any other lawful purposes or programs determined by the board of that district. Includes referendum language and additional ballot informational language. Incorporates provisions from the Retailers' Occupation Tax Act to implement the tax. Amends the State Finance Act to create the Special Forest Preserve Retailers' and Service Occupation Tax Fund. Effective immediately.

Amends the Illinois Income Tax Act. Creates an income tax deduction for any amounts paid by the taxpayer's employer on behalf of the taxpayer as part of an educational assistance program. Creates an income tax deduction for any amounts paid by the taxpayer on behalf of an employee of the taxpayer as part of an educational assistance program. Provides that the deductions are limited to the first $5,250 of such assistance so furnished to any individual. Effective immediately.

Appropriates $2 from the General Revenue Fund to the Illinois Student Assistance Commission for its FY26 ordinary and contingent expenses. Effective July 1, 2025.

Amends the State Mandates Act. Provides that any State mandate regarding any subject matter enacted on or after the effective date of the amendatory Act that necessitates additional expenditures from local government revenues shall be void and unenforceable unless the General Assembly makes necessary appropriations and reimbursements to implement that mandate. Provides that the failure of the General Assembly to make necessary appropriations and reimbursements shall relieve the local government of the obligation to implement any State mandate. Makes conforming changes. Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that a taxing district shall reduce its aggregate extension base for the purpose of lowering its limiting rate for future years upon referendum approval initiated by the submission of a petition by the voters of the district. Provides that the extension limitation shall be: (a) the lesser of 5% or the average percentage increase in the Consumer Price Index for the immediately preceding 10 years; or (b) the rate of increase approved by the voters. Amends the Illinois Income Tax Act. Increases distributions into the Local Government Distributive Fund on and after August 1, 2025. Effective immediately.