Amends the Illinois Income Tax Act. Creates a deduction in an amount equal to any strike benefits paid to the taxpayer during the taxable year by a labor organization, union, or similar entity during a strike, work stoppage, or labor dispute. Amends the Unemployment Insurance Act. Provides that, if an individual's unemployment is due to a stoppage of work that exists because of a labor dispute, then the individual is ineligible for benefits for a period of not more than one week. Provides that, after the expiration of that one week period, the individual shall be eligible for benefits. Effective immediately.
Makes appropriations for the ordinary and contingent expenses of the Illinois State Police for the fiscal year beginning July 1, 2025, as follows: General Funds $452,520,100; Other State Funds $467,350,000; Federal Funds $40,000,000; Total $959,870,100.
Amends the Property Tax Code. Provides that the fair cash value of commercial energy storage system improvements in counties with fewer than 3,000,000 inhabitants shall be determined by subtracting the allowance for physical depreciation from the commercial energy storage system trended real property cost basis. Provides that those commercial energy storage systems are not subject to equalization factors applied by the Department of Revenue or by any board of review, assessor, or chief county assessment officer. Provides that the owner of the commercial energy storage system shall commission a metes and bounds survey description of the land upon which the commercial energy storage system is located. Contains other provisions concerning the assessment of commercial energy storage systems. Effective immediately.
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Creates an exemption for equipment and materials placed in service on or after January 1, 2026 that are incorporated into or used in the business of providing broadband services. Effective immediately.
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.
Appropriates $32,196,800 from the General Revenue Fund to the State Board of Elections for operational expenses, grants, and reimbursements for the 2026 fiscal year. Appropriates $1,000,000 from the Elections Special Projects Fund to the State Board of Elections for operational expenses, grants, and reimbursements. Appropriates $3,511,000 from the Personal Property Tax Replacement Fund to the State Board of Elections for its ordinary and contingent expenses. Appropriates $11,661,100 from the Help Illinois Vote Fund to the State Board of Elections for implementation of the Help America Vote Act of 2002. Effective July 1, 2025.
Amends the Illinois Income Tax Act. Creates the Illinois Graduate and Retain Our Workforce (iGROW) Tech Scholarship Fund checkoff. Provides that, through the checkoff, taxpayers may contribute to the Illinois Graduate and Retain Our Workforce (iGROW) Tech Scholarship Fund. Amends the State Finance Act to create the Illinois Graduate and Retain Our Workforce (iGROW) Tech Scholarship Fund. Provides that moneys in the Fund shall be used by the Illinois Student Assistance Commission for the purpose of awarding iGROW Tech scholarships. Effective immediately.
Amends the Illinois Income Tax Act. Provides that the rate of tax on individuals, trusts, and estates is 4.85% (currently, 4.95%). Makes a conforming change concerning the pass-through entity tax. Effective immediately.
Senate Bill 208 makes appropriations, or allocates funds, to the Illinois Department of Transportation. These funds are designated for immediate use by the department to support its operations and projects.
SB 1901 is an appropriation bill that allocates funds to the Department of Transportation. Specifically, it provides $575,000,000 for expenses associated with the Statewide Railway Program. This funding measure is scheduled to take effect on July 1, 2025.
