Rep. Chris Miller

Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that, for persons dying on or after January 1, 2024, the exclusion amount shall be the applicable exclusion amount calculated under Section 2010 of the Internal Revenue Code, including any deceased spousal unused exclusion amount (currently, the exclusion amount for Illinois estate tax purposes is $4,000,000). Effective immediately.

Amends the Short-Term, Limited Duration Health Insurance Coverage Act. Provides that any short-term, limited duration health insurance coverage policy that is delivered or issued for delivery in the State must have an expiration date in the policy that is less than 181 days after the effective date or December 31 of the current year, whichever is later (rather than must have an expiration date in the policy that is less than 181 days after the effective date).

Amends the Property Tax Code. Creates an abatement for property located in a blighted area if the owner of the property enters into an agreement with the corporate authorities of the municipality in which the property is located for the renovation, demolition, or improvement of the property. Provides that the abatement shall apply for a period of 20 years. Effective immediately.

Amends the Election Code. Provides that the county clerk of a county where a decedent last resided shall (rather than may) issue certifications of death records from the electronic reporting system for death registrations and shall (rather than may) use that system to cancel the registration of any person who has died during the preceding month. Requires a county coroner, medical examiner, or physician for a county or any other individual responsible for certification of death under the Vital Records Act to promptly transmit certified records to the county clerk within 7 days after the death. Requires the county clerk and coroner to report quarterly to its affiliated county board and certify its full compliance with the provisions and accuracy of the voter rolls. Allows an individual to request a copy of the county clerk's or coroner's report and allows for relief if the county clerk fails to provide an accurate report within specified timeframes. Prohibits a political committee from making expenditures for payments to attorneys, expert witnesses, investigators, or others to provide a defense in a criminal case. Amends the Attorney General Act. Creates an Office of Election Integrity within the Office of the Attorney General. Provides that the purpose of the Office is to aid the State Board of Elections in completion of its duties under the Election Code. Provides that the Office shall develop and create a voter fraud hotline within 90 days after the effective date of the amendatory Act. Provides that by January 15 of each year, the Office shall submit a report to the Governor, the President of the Senate, the Minority Leader of the Senate, the Speaker of the House of Representatives, and the Minority Leader of the House of Representatives detailing information on investigations of alleged election law violations or election irregularities conducted during the prior calendar year.

Amends the Qualifications of Voters Article of the Election Code. Provides that a person may not register to vote in the election district in which the person attends an educational institution if that person does not reside in the election district in which that educational institution is located.

Amends the Open Meetings Act. Provides that an elected or appointed member of a public body of a township may satisfy specified training requirements of the Act by participating in a course of training sponsored or conducted by an organization that represents townships created under the Township Code. Specifies the contents of the course of training. Provides that if an organization that represents townships provides a course of training, it must provide a certificate of course completion to each elected or appointed member of a public body who successfully completes that course of training.

Amends the Illinois Income Tax Act. Creates a deduction in an amount equal to the capital gains realized by the taxpayer from the taking of property by eminent domain to the extent that those gains are included in the taxpayer's federal taxable income. Effective immediately.

Amends the Illinois Income Tax Act. Provides that the amendatory Act may be referred to as the Reshore Our Supply Chains Tax Reform Act. In specified provisions concerning base income, provides that a taxpayer may claim a depreciation deduction for federal income tax purposes.

Amends the Department of Innovation and Technology Act. Provides that the Department shall prohibit the use of TikTok on State devices by any State personnel or other person.

Amends the General Assembly Organization Act. Provides that any amendment to a bill that is introduced in either the House of Representatives or the Senate must be germane to the title of the introduced bill. Provides that any amendment that is not germane to the title of the introduced bill shall not be considered for adoption by the house of the General Assembly in which the amendment is offered for consideration. Provides that any member of the house of the General Assembly in which the amendment is offered for consideration may object to the introduction of the amendment as not being germane to the title of the introduced bill. Provides that if such an objection is made, the question of germaneness shall be presented to the respective house for consideration. Provides that if at least a majority of the members voting on the question determine that the amendment is germane to the title of the introduced bill, then the amendment may be considered by that house. Provides that if less than a majority of the members voting on the question determine that the amendment is germane to the title of the bill, the amendment shall not be considered by that house.