Amends the State Board of Education Article of the School Code. Provides that, subject to appropriation, the State Board of Education shall establish and administer a grant program to reimburse school districts for providing stipends for classroom Career and Technical Education teachers who participate in externships with a manufacturing company in this State. Provides for rulemaking. Effective July 1, 2026.
Amends the Retailers' Occupation Tax Act. Creates the Remote Retailer Amnesty Program. Requires the Department of Revenue to establish the Remote Retailer Amnesty Program for remote retailers owing State and local retailers' occupation taxes that are administered by the Department. Provides that the Program shall operate for a period from August 1, 2026 through October 31, 2026. Provides that the Program shall include a simplified retailers' occupation tax rate designed to allow a remote retailer who participates in the Program to report and remit at the authorized simplified retailers' occupation tax rate in lieu of the retailers' occupation tax rate otherwise due on sales made to Illinois customers. Provides that, upon payment by a remote retailer of all taxes due from that remote retailer using the simplified retailers' occupation tax rate for the eligible period, the Department shall abate and not seek to collect any interest or penalties that may be applicable, and the Department shall not seek civil or criminal prosecution against the remote retailer for the period of time for which amnesty has been granted to the taxpayer. Creates conditions for the provision of amnesty and remittance of local retailers' occupation tax under the Program. Provides conditions for the depositing of the net revenue realized under the Program. Provides that the Department shall have exclusive responsibility for reviewing and accepting applications for participation in the Program, as well as reviewing the eligibility of participants in the Program. Effective immediately.
Amends the Illinois Municipal Auditing Law of the Illinois Municipal Code. Provides that certain provisions concerning audit requirements shall become inoperable in fiscal year 2026. Provides that, beginning in Fiscal Year 2026, if a municipality has a population of 1,000 or more, then the municipality shall file annually with the Comptroller an audit report and annual financial report. Provides that, beginning in Fiscal Year 2026, a municipality with a population of less than 1,000 shall file annually with the Comptroller an annual financial report. Provides that, beginning in Fiscal Year 2026, a municipality with a population of less than 1,000 that owns or operates public utilities or has bonded debt shall file an audit report once every 4 years unless the latest audit report filed with the Comptroller contains an adverse opinion or disclaimer of opinion. Provides that, if the audit report contains an adverse opinion or disclaimer of opinion, then the municipality shall file an audit report annually until the audit report shows no adverse opinion or disclaimer of opinion. Provides that, beginning in Fiscal Year 2026, municipalities shall submit completed audit reports and annual financial reports within 180 days after the close of such fiscal year, unless an extension is granted by the Comptroller in writing.
Makes appropriations for the ordinary and contingent expenses of the Chicago State University for the fiscal year beginning July 1, 2025, as follows: General Funds $41,334,600: Other State Funds $3,307,000; Total $44,641,600.
Amends the Property Tax Code. Provides that, for taxable years 2026 and thereafter, provisions concerning erroneous homestead exemptions also apply to persons who received an erroneous low-income senior citizens assessment freeze homestead exemption in a county with less than 3,000,000 inhabitants. Effective immediately.
Makes appropriations for the ordinary and contingent expenses of the Deaf and Hard of Hearing Commission for the fiscal year beginning July 1, 2025, as follows: General Funds $720,000; Other State Funds $300,000; Total $1,020,000
Appropriates $10,000,000 to the Illinois Student Assistance Commission to be used for the Prepare for Illinois' Future Program for the 2026 fiscal year. Effective July 1, 2025.
Makes appropriations for the ordinary and contingent expenses of the Prisoner Review Board for the fiscal year beginning July 1, 2025, as follows: General Funds $5,693,200; Other State Funds $185,000; Total $5,878,200.
Provides that specified amounts are appropriated from the General Revenue Fund to specified units of local government for non-competitively awarded grants to community-based organizations that address violence prevention using a culturally competent approach and that are capable of decreasing violence in the specified representative districts. Provides for the types of prevention, services, and programs the grants shall support. Effective July 1, 2025.
Amends the Department of Human Services Act. Provides that the Department of Human Services is authorized to implement and administer the 9-8-8 National Suicide Prevention Lifeline system in compliance with the National Suicide Hotline Designation Act of 2020, the Federal Communication Commission's rules adopted to administer the National Suicide Hotline Designation Act of 2020, and national guidelines for crisis care. Amends the State Finance Act. In provisions concerning the Statewide 9-8-8 Trust Fund, provides that the Fund is administered by the Department of Human Services. Defines "statewide 9-8-8 suicide prevention and mental health crisis system". Amends the Telecommunications Excise Tax Act. Increases the rate of tax on interstate and intrastate telecommunications from 7% to 8.65%. Provides that the 1.65% increase in the rate shall be designated as the "statewide 9-8-8 surcharge" and is established to support and enhance the 9-8-8 Suicide and Crisis Lifeline in compliance with the National Suicide Hotline Designation Act of 2020. Sets forth the distribution of proceeds from the tax imposed under the Act. Effective immediately.
