Budget & Taxes

Amends the State Finance Act to create the Women's Reproductive Health Care Fund. Amends the Health Care Right of Conscience Act. Makes a protocol provision mandatory (instead of at the request of the patient or legal representative of the patient) that the health care facility, physician, or health care personnel must: (i) refer the patient to, or (ii) transfer the patient to, or (iii) provide in writing information to the patient about other health care providers who they reasonably believe may offer the health care service the health care facility, physician, or health personnel refuses to permit, perform, or participate in because of a conscience-based objection. Provides that the injured person shall recover $5,000 in damages, and the violator shall pay to the circuit court clerk a penalty of $5,000 that is to be remitted as soon as practicable to the Department of Healthcare and Family Services for deposit into the Women's Reproductive Health Care Fund, a special fund created in the State treasury. Provides that, subject to appropriation and as directed by the Department of Healthcare and Family Services, all monies in the Fund shall be expended to improve women's reproductive health care and for no other purpose.

Amends the Illinois Gambling Act. Provides that from the tax revenue from riverboat or casino gambling deposited into the State Gaming Fund, an additional amount equal to 0.50% of the adjusted gross receipts generated by a riverboat in the City of Waukegan shall be divided and remitted monthly to the Lake County State's Attorney Office for the Lake County State's Attorney's Gun Violence Prevention Initiative and community violence intervention partners with at least 0.40% directly funding the Lake County State's Attorney's Gun Violence Prevention Initiative.

Appropriates $5,000,000 from the General Revenue Fund to the Department of Natural Resources for the purpose of capital grants to public museums for permanent improvement. Effective July 1, 2026.

Creates the Nitrogen Reduction Program Act. Provides that, subject to appropriation, the Department of Agriculture shall, in consultation with the Department of Natural Resources and soil and water conservation districts in the State, develop a nitrogen reduction incentive program by January 1, 2027 for the purpose of addressing water quality issues. Provides that the program will include a per-acre payment rate of not less than $5 per acre. Provides that crop management records collected from farmers shall be considered confidential. Makes findings. Defines terms. Effective immediately.

Amends the Illinois Income Tax Act. Increases the amount transferred from the General Revenue Fund to the Local Government Distributive Fund. Effective immediately.

Appropriates $10,000,000 from the General Revenue Fund to the Department of Public Health for local health protection grants for health protection programs. Effective July 1, 2026.

In addition to any amounts heretofore appropriated for Community-Based Services for Persons with Developmental Disabilities and for Intermediate Care Facilities for the Developmentally Disabled and Alternative Community Programs, appropriates $10,000,000 from the General Revenue Fund to the Department of Human Services to fund transition grants awarded under the Section 14(c) transition program to assist community agencies with active or pending 14(c) certificates transition away from subminimum wages for workers with disabilities. Effective immediately.

Creates the School Spending Efficiency and Relief Act. Requires each school district to undertake budgetary and expenditure control actions to ensure that administrative expenditures do not exceed 15% of the school district's total operating expenditures. Requires any school district with administrative expenditures exceeding 15% of its total operating expenditures to implement a mandatory annual reduction plan that reduces administrative expenditures by 1% for such time as is required to bring the school district into compliance. Prohibits any school district that is out of compliance from hiring additional administrative personnel. Requires each school district to post an annual budget report online. Allows a school district to increase its tax levy only if the average student enrollment increases by an amount proportional to the tax levy. Requires a school district to decrease its tax levy by a proportional amount whenever the school district's average student enrollment declines. Requires any new contract for a superintendent or assistant superintendent position to be made publicly available at least 30 days prior to approval. Requires any proposal by a school district to increase expenditures on outside consultants and any consultant contract in excess of $25,000 to be made publicly available at least 30 days prior to approval. Requires each school district to enact a budget that either maintains or increases instructional spending as a percentage of total school district expenditures. Provides for a State mandate relief block grant program and a voluntary statewide purchasing consortium. Makes other changes. Repeals the Act on January 1, 2032. Effective immediately.

Amends the Administration Article of the Illinois Public Aid Code. Provides that the Department of Human Services and the Department of Healthcare and Family Services, whichever is applicable, shall not consider veterans' disability benefits as countable income when determining an individual's eligibility for medical assistance, child care assistance, and Supplemental Nutrition Assistance Program benefits. Requires the Departments to apply for any federal waivers or approvals necessary to implement this income exemption.

Amends the Illinois Act on the Aging. Provides that, subject to federal approval, on and after January 1, 2027, rates for in-home services shall be increased to $33.92 to sustain a minimum wage of $20.75 per hour for direct service workers. Requires rates in subsequent State fiscal years to be no lower than the rates put into effect upon federal approval. Provides that in order for a provider of in-home services to be eligible to receive the $33.92 rate, the provider must pay a minimum wage of $20.75 per hour to all direct service workers employed by the provider. Requires providers of in-home services to certify to the Department on Aging that they remain in compliance with the mandated wage increase for direct service workers. Requires each provider of in-home services to submit cost reports to the Department consistent with a specified administrative rule in order to be eligible for the $33.92 rate for in-home services. Provides that fringe benefits shall not be reduced in relation to the described rate increases. Requires the Department, beginning January 1, 2027, to ensure that each in-home service provider spends a minimum of 79% of the total payments the provider receives for home care aide services it furnishes under the Community Care Program on total compensation for direct service workers who furnish those services. Requires annual direct service worker cost reports from providers; and requires the Department to amend existing rules on financial reporting and minimum direct service worker costs to reflect the increase in the direct service worker spending requirement from 77% to 79%.