Makes appropriations for the ordinary and contingent expenses of the Environmental Protection Agency for the fiscal year beginning July 1, 2025, as follows: Other State Funds $538,365,638; Federal Funds $127,354,278; Total $665,719,916.
Amends the Tobacco Products Tax Act of 1995. Provides that remote retail sellers that meet certain sales criteria are required to collect and remit the tax under the Act. Provides that, beginning on January 1, 2026, the tax under the Act is 36% of (i) the actual cost paid by a distributor or remote retail seller for the stock keeping unit or (ii) if documentation of the actual cost is not available due to matters beyond the distributor or remote retail seller's control, the actual cost list paid by the distributor or remote retail seller for the stock keeping unit. Provides that, beginning January 1, 2026 and continuing through December 31, 2028, the tax per cigar sold or otherwise disposed of in the State, other than a little cigar, shall not exceed $0.75 per cigar. Effective January 1, 2026.
Creates the Department of Government Efficiency Act. Provides that the Department of Government Efficiency is created to oversee, audit, and recommend improvements to all State agencies' operations, budgets, and practices. Sets forth the membership and powers and duties of the Department, including the power to conduct mandatory annual audits in all State agencies, review and recommend repealing programs or expenditures that prioritize ideology over taxpayer benefits, establish clear key performance indicators for every State agency, consolidate overlapping programs and services, and implement technological solutions to improve transparency and streamline operations. Requires all State agencies to submit initial efficiency plans to the Department of Government Efficiency within 12 months after the Department's establishment. Sets forth provisions concerning findings of the General Assembly, the mission of the Department, implementation of the Act, and reporting. Effective immediately.
Amends the Property Tax Code. Increases the maximum reduction for the general homestead exemption to $50,000 in counties with 3,000,000 or more inhabitants. Provides that for taxable years 2025 through 2027, the property tax liability for homestead property in Cook County that contains a single-family home or a multi-unit residential dwelling with fewer than 3 units shall not exceed the adjusted property tax liability for the property for the applicable tax year. Effective immediately.
Appropriates $36,365,100 to the Office of the State's Attorneys Appellate Prosecutor for its ordinary and contingent expenses. Effective July 1, 2025.
Makes appropriations for the ordinary and contingent expenses of the Department of Healthcare and Family Services for the fiscal year beginning July 1, 2025, as follows: General Funds $9,358,579,800; Other State Funds $35,543,402,100; Federal Funds $400,000,000; Total $45,301,981,900.
Amends the Property Tax Code. Provides that the amount of unreimbursed medical and dental expenses incurred by members of the applicant's household during the taxable year may be deducted from the applicant's income for the purpose of determining eligibility for the low-income senior citizens assessment freeze homestead exemption. Effective immediately.
Amends the State Treasurer Act. Provides that the State Treasurer shall establish and administer the Invest in Illinois Higher Education Program for the purposes of expanding access to higher education through scholarships awarded from the Invest in Illinois Higher Education Fund. Amends the State Finance Act. Creates the Invest in Illinois Higher Education Fund. Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to any donations made by the taxpayer to the Invest in Illinois Higher Education Fund. Effective immediately.
Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that special purpose levies made for the purpose of funding a Veterans Assistance Commission are not included in a taxing district's aggregate extension.
Amends the Property Tax Code. Provides that, for taxable years 2025 and thereafter, the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption is $75,000 (currently, $65,000). Effective immediately.
