Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to the foster care expenses, not to exceed $1,000 in any taxable year, paid or incurred by the taxpayer with respect to a qualified dependent child. Provides that the credit may be prorated. Effective immediately.
Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that, if a taxing district grants a property tax abatement for a defined period of time measured in levy years, then, for the first levy year after the expiration of the abatement, the district's aggregate extension base shall be the taxing district's last preceding aggregate extension, subject to certain adjustments, plus the amount of the expired abatement for the previous levy year. Effective immediately.
Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Provides that the Department of Revenue shall not require a taxpayer, whether an individual, not-for-profit, or business entity, to collect and furnish to the Department individual tax identification information from vendors that participate in an event hosted or sponsored by the taxpayer. Effective immediately.
Amends the Illinois Income Tax Act. Creates an income tax credit for each individual who (i) serves as a first responder for at least 10 months during the taxable year and (ii) incurs unreimbursed qualified wellness expenses during the taxable year. Provides that the amount of the credit is equal to 50% of the unreimbursed qualified wellness expenses incurred by the taxpayer during the taxable year, up to a maximum of $250 per eligible taxpayer. Sets forth limitations on the aggregate amount of credits that may be awarded under the amendatory Act. Effective immediately.
Amends the Interscholastic Athletic Organization Act. Provides that an association or other entity that has, as one of its purposes, promoting, sponsoring, regulating, or in any manner providing for interscholastic athletics or any form of athletic competition among schools and students within the State shall exempt students who are unable to attend the required number of practices to participate in an interscholastic game, match, or other competition due to activities connected to military service from the practice requirement.
Amends the Property Tax Code. Makes changes concerning the list of delinquent taxes. Requires the sheriff, on or before May 15 of each year, to present the delinquent lists to the county treasurer or county collector for examination. Effective immediately.
Amends the Wildlife Code. In provisions concerning special deer, turkey, and combination hunting licenses, provides that one or more of the following shall constitute evidence of land ownership: a current property tax bill for the property showing that the hunter is the owner of the property; a current income tax return filed with the Department of Revenue by the hunter showing that the hunter is the owner of the property; or a current Conservation Reserve Program credit award from the United States Department of Agriculture, naming the individual hunter as the credit awardee.
Amends the Department of Professional Regulation Law. Provides that when a licensee applies to renew a license, the Division of Professional Regulation of the Department of Financial and Professional Regulation shall deem the licensee's renewal fee to have been paid if the licensee can provide proof that the licensee's total annual income for the preceding calendar year was less than $50,000. Provides that renewal forms adopted by the Division shall include language informing licensees that the renewal fee shall be deemed paid if a licensee can prove that the licensee made less than $50,000 in total annual income in the preceding calendar year. Provides that a W-2 form, or similar tax document, stating that a licensee made less than $50,000 in total annual income in the preceding year shall be sufficient evidence that the licensee made less than $50,000 in total annual income in the preceding calendar year.
Amends the Illinois Power Agency Act. Removes the requirement for the Illinois Power Agency to annually determine the amount of utility-scale renewable energy credits it will include each year from the self-direct renewable portfolio standard compliance program. Provides that the self-direct credit amount for each renewable energy credit supplied shall be determined annually and is equal to the volumetric charge collected under a provision in the Public Utilities Act. Provides that the approved self-direct credit amount shall be multiplied by each renewable energy credit procured by participating self-direct customers for up to 100% of the self-direct customer's annual consumption. Provides that the self-direct customer's utility bill credit amount shall consist of a credit towards the utility-scale renewable energy portion of the volumetric charge and shall not include a credit toward the portion of the volumetric charge associated with procuring renewable energy credits through existing and future contracts under the Adjustable Block Program, the Solar for All Program, and a specified provision of the Act. Amends the Public Utilities Act. Provides that the provisions of the Illinois Power Agency Act relating to the payments by retail customers of a utility for the purpose of recovering the utility's costs for procuring renewable energy credits shall not apply to an alternative retail electric supplier, or its customers, that operates a combined heat and power system in this State, or that has a corporate affiliate that operates a combined heat and power system in this State, and supplies electricity primarily to or for the benefit of certain specified facilities. Effective immediately.
Amends the Consumer Fraud and Deceptive Business Practices Act. Provides that a person who hosts or registers an Internet domain name to a person located in this State shall not sell or lease the Internet domain name to another person for a period of 5 years after the buyer or lessee ends his or her ownership or lease of the Internet domain name. Provides that a buyer or lessee who ends his or her ownership or lease agreement shall have the right to repurchase or renew the lease for the Internet domain name during the 5-year period for the cost the buyer or lessee would have owed to the host or registrar if the ownership or lease agreement had not ended. Provides that any person who violates these provisions commits an unlawful practice within the meaning of the Act.
