Budget & Taxes

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.

Amends the Cannabis Regulation and Tax Act. Replaces references to the Community College Cannabis Vocational Pilot Program and the Community College Cannabis Vocational Training Pilot Program with references to the Community College Cannabis Vocational Training Program. Repeals provisions that would automatically repeal the Program on July 1, 2026. Authorizes the Department of Commerce and Economic Opportunity to provide grants from appropriations from the Cannabis Business Development Fund to community colleges licensed under the Community College Vocational Training Program, and requires the Department to adopt rules. Provides that the community colleges that received a license before the effective date of the amendatory Act shall be deemed to be licensed Responsible Vendor Program Training Providers and that such designation may be revoked for cause under rules adopted by the Department of Financial and Professional Regulation. Makes conforming changes. Effective immediately.

Appropriates $1,600,000 from the General Revenue Fund to the Department of Public Health for the purpose of funding Duchenne muscular dystrophy screenings for newborn babies. Effective July 1, 2026.

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning on July 1, 2026, "prescription and nonprescription medicines and drugs" includes cannabis purchased by a qualified registered patient, provisional patient, or designated caregiver from a dispensing organization registered under the Compassionate Use of Medical Cannabis Program Act or the Cannabis Regulation and Tax Act. Amends the Compassionate Use of Medical Cannabis Program Act. Adds, changes, and provides for the repeal of certain definitions. Makes conforming changes to terms in the Act. Repeals certain provisions on June 30, 2026. Adds references to the Cannabis Regulation and Tax Act, supplanting certain provisions in the Act on July 1, 2026. Provides for repeal of certain provisions on January 1, 2027, subjecting certain activities to the Cannabis Regulation and Tax Act. Repeals certain provisions. Amends the Cannabis Regulation and Tax Act. Adds and changes definitions. Makes conforming changes to terms in the Act. Removes certain references and provides for repeal of certain provisions related to the Compassionate Use of Medical Cannabis Program Act. Makes provisions regarding mergers of certain licenses and medical patient prioritization. Provides for Adult Use Dispensing Organization licensee relocation. Provides for rescission of a conditional license, with certain requirements. Makes changes to provisions regarding Adult Use Dispensing Organization Licenses. Adds to requirements for Responsible Vendor Program Training modules. Adds new prohibitions and exceptions to provisions regarding changes to a dispensing organization. Requires prioritizing qualifying patients, provisional patients, and dedicated caregivers, with certain requirements. Adds certain State agencies and local health officials to provisions regarding investigations. Makes changes to provisions regarding Cultivation Center Licenses. Makes other changes. Effective immediately.

Amends the Cannabis Regulation and Tax Act. Creates the Illinois Future Fund as a special fund in the State treasury. Requires the Department of Human Services to establish the Direct Cash Assistance Program, which will provide qualifying individuals with a monthly cash payment of $500. Allows the Department of Human Services to adopt rules. Defines terms. Makes conforming changes in the State Finance Act regarding the Illinois Future Fund and further amends the Act in provisions regarding the Cannabis Regulation Fund. Provides that the 25% of the monthly amount transferred from the Cannabis Regulation Fund that is transferred to the Criminal Justice Information Projects Fund shall be changed, beginning July 1, 2027, according to the following schedule: (i) for the 2028 fiscal year, the excess between the amount transferred during the 2027 calendar year and the amount transferred in the 2026 calendar year shall be transferred from the Cannabis Regulation Fund to the Illinois Future Fund, and the remainder of the 25% of the monthly amount transferred from the Cannabis Regulation Fund shall be transferred to the Criminal Justice Information Projects Fund; (ii) for the 2029 fiscal year, only 20% shall be transferred to the Criminal Justice Information Projects Fund and 5% shall be transferred to the Illinois Future Fund; (iii) for the 2030 fiscal year, only 15% shall be transferred to the Criminal Justice Information Projects Fund and 10% shall be transferred to the Illinois Future Fund; (iv) for the 2031 fiscal year, only 10% shall be transferred to the Criminal Justice Information Projects Fund and 15% shall be transferred to the Illinois Future Fund; (v) for the 2032 fiscal year, only 5% shall be transferred to the Criminal Justice Information Projects Fund and 20% shall be transferred to the Illinois Future Fund; and (vi) for the 2033 fiscal year and all subsequent fiscal years, 25% shall be transferred to the Illinois Future Fund.

Amends the Higher Education Student Assistance Act. With respect to special education teacher scholarships, provides that up to 50 additional scholarships may be awarded each year to persons who qualify, subject to appropriation to the Illinois Student Assistance Commission for this purpose.

Appropriates $5,000,000 from the General Revenue Fund to the Department of Commerce and Economic Opportunity for a grant to Neighborhood Housing Services of Chicago for costs associated with funding equitable mortgage lending and homebuyer subsidies, foreclosure prevention services, and other support. Effective July 1, 2026.

Amends the Property Tax Code. Creates a homestead exemption in the amount of a reduction of $5,000 from the equalized assessed value of property of the surviving spouse of a police officer or firefighter who is killed in the line of duty. Effective immediately.

Provides that the Act may be referred to as the Safe Place to Go Act. Amends the Medical Assistance Article of the Illinois Public Aid Code. Requires the Department of Healthcare and Family Services, in collaboration with the Department of Human Services' Division of Behavioral Health and Recovery, to apply for a Medicaid State Plan amendment or federal waiver within 12 months after the effective date of the amendatory Act to draw federal financial participation for crisis triage and stabilization services provided by behavioral health urgent care centers to support adults or children 5 years of age and older who are in an active mental health crisis and adults 18 years of age and older in a substance use crisis. Sets forth the services provided by behavioral health urgent care centers that shall be covered, including, but not limited to, crisis triage services, crisis stabilization services, and medication monitoring. Contains provisions concerning the use of the Illinois Mental Health Crisis Assessment Tool to determine an individual's eligibility or medical need for crisis stabilization services; telehealth and on-site services; safe sobering services; linkages to enable rapid transition to next level of care; length of stay; the development of a single bundle rate for crisis triage services and 2 separate per diem reimbursement rates for crisis stabilization services and safe sobering services; no prior authorization requirements; and the establishment of a working group to provide meaningful input on the establishment, operations, staffing, and financing of behavioral health urgent care centers. Requires the Department to adopt rules within 6 months after federal approval of its State Plan amendment or federal waiver application, if granted. Effective immediately.

Amends the Property Tax Code. Provides that property that qualifies for the senior citizens homestead exemption is exempt from taxation under the Code. Effective immediately.