Amends the Illinois Income Tax Act. Creates an income tax deduction for gratuities that are included in the taxpayer's federal adjusted gross income. Effective immediately.
Declares June 2026 as Illinois Fallen Heroes Month in the State of Illinois to honor the service and sacrifice of fallen heroes across our State. Encourages citizens, schools, businesses, veterans' organizations, and government entities across the State to observe Illinois Fallen Heroes Month through ceremonies, tributes, and acts of remembrance that honor the legacy and sacrifice of those who gave their lives for our nation. Affirms that these observances serve as a solemn counterpart to Illinois Military Appreciation Month, ensuring that we both honor those who continue to serve our communities and remember those who made the ultimate sacrifice.
Urges the Illinois Department of Healthcare and Family Services (HFS) to ensure that pharmacies participating in Medicaid managed care networks are reimbursed for covered outpatient prescription drugs at a rate no less than the reimbursement that would be paid under the Illinois Medicaid fee-for-service pharmacy program. Urges HFS to implement such reimbursement parity through Medicaid managed care organization contracts and pharmacy benefit manager agreements. Urges HFS to monitor and report to the General Assembly on the impact of reimbursement parity on pharmacy network participation, patient access to medications, and pharmacy closures within the State. Encourages HFS to evaluate the effect of reimbursement parity on pharmacy deserts, rural health access, and Medicaid beneficiary access to pharmacist-provided patient care services.
Amends the Medical Assistance Article of the Illinois Public Aid Code. In provisions concerning the Medicaid Access Adjustment payments to nursing facilities, provides that for dates of service beginning January 1, 2027, the Medicaid Access Adjustment shall be increased by $5.75 to $10.50 per diem. Provides that beginning January 1, 2027, facilities located outside of Rate Areas 6, 7, and 8 shall have the Medicaid percent of occupied bed days to be at least 60% of all occupied bed days adjusted quarterly to qualify for the Medicaid Access Adjustment. Provides that the remaining facilities shall have their threshold remain at 70%.
Amends the Nurse Practice Act. Ratifies and approves the Nurse Licensure Compact, which allows for the issuance of multistate licenses that allow nurses to practice in their home state and other compact states. Provides that the Compact does not supersede existing State labor laws. Provides that the State may not share with or disclose to the Interstate Commission of Nurse Licensure Compact Administrators or any other state any of the contents of a nationwide criminal history records check conducted for the purpose of multistate licensure under the Nurse Licensure Compact. Makes conforming changes.
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, from July 1, 2026 through December 31, 2026, use and occupation taxes on motor fuel and gasohol are imposed at the rate of 1.25%. Makes corresponding changes concerning the distribution of proceeds. Effective immediately.
Amends the Secretary of State Act. Provides that, by January 1, 2027, the Secretary of State shall establish and maintain a secure database that is accessible to local election officials and that indicates whether the particular person to whom a driver's license or State identification card has been issued is a United States citizen. Amends the Election Code. Provides that, on and after January 1, 2027, before an applicant is registered to vote, the registration officer shall verify the applicant's citizenship status using the secure database maintained by the Secretary of State. Provides that, if the information in the database indicates that the applicant is not a United States citizen, then the applicant's card shall be marked with the word "incomplete", and the registration officer shall notify the applicant in writing that (i) the application is incomplete and (ii) the applicant may not vote unless the applicant appears before the county clerk to present evidence that the applicant is a United States citizen. Effective immediately.
Creates the Farmer Tax Benefit Act. Provides that taxpayers may apply to the Department of Natural Resources for an income tax credit in an amount equal to either (i) 100% of the fair market value of a qualified donation to a conservation agency of a land protection agreement or (ii) 50% of the fair market value of the qualified donation to a conservation agency of a fee simple interest or a remainder interest in qualified real property. Amends the Illinois Income Tax Act to make conforming changes.
Amends the Mental Health and Developmental Disabilities Administrative Act. Requires the Department of Human Services to establish reimbursement rates that build toward livable wages for frontline personnel in residential and day programs and service coordination agencies serving persons with intellectual or developmental disabilities. Provides that for community-based providers serving persons with intellectual or developmental disabilities, subject to federal approval of any relevant Waiver Amendment, the rates taking effect for services delivered on or after January 1, 2027 shall include an increase in the rate methodology sufficient to provide a $1.20 per hour wage rate increase for all direct support professionals and all other frontline personnel who are not subject to the Bureau of Labor Statistics' average wage increases and who work in residential and community day services settings. Prohibits community-based providers from using the rate increases for operational or administrative expenses. Requires rate increases that are sufficient to provide wages for all residential non-executive direct care staff. Amends the Medical Assistance Article of the Illinois Public Aid Code. Provides that the rates for ID/DD and MC/DD facilities for services delivered on or after January 1, 2027 shall include a $1.20 per hour wage increase for all direct support professionals and other frontline personnel who are not subject to the Bureau of Labor Statistics' average wage increases. Provides that changes to the rate methodologies are subject to federal approval. Grants emergency rulemaking authority to the Departments of Human Services and Healthcare and Family Services to implement the rate increases. Effective immediately.
Creates the Educational Choice for Illinois Children Act. Contains legislative findings. Provides that the State Board of Education, in coordination with the Department of Revenue, shall establish and approve a list of scholarship granting organizations that meet the requirements of Section 70411 of the One Big Beautiful Bill Act to facilitate opting the State of Illinois into the school choice tax credit provisions of the One Big Beautiful Bill Act. Provides that the list shall be published on the State Board of Education's Internet website. Effective immediately.
