Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning January 1, 2027, "production agriculture" also includes scouting crops, inspecting or repairing fences used to raise livestock, tile mapping, and herding or inspecting livestock.
Amends the Illinois Vehicle Code. Allows the Department of Natural Resources to authorize the operation of non-highway vehicles on the roadways under its jurisdiction if the Department determines that the public safety will not be jeopardized. Provides that a county board or township located in a county that permits the use of a non-highway vehicle on its roadways shall not be deemed liable for crashes involving the use of a non-highway vehicle on its roadways. Subjects 2-wheeled non-highway vehicles to the same safety requirements as motorcycles.
Amends the School Code. Requires the State Board of Education to establish the School Resource Officer Grant Program to fund salaries and any other costs associated with the hiring of an active or a retired law enforcement officer as a school resource officer. In a provision concerning school resource officers, provides that a school or school district that hires an active or a retired law enforcement officer as a school resource officer shall be reimbursed for salary and additional costs through the School Resource Officer Grant Program.
Amends the Criminal Code of 2012. Includes in the offense of mob action (1) the knowing or reckless steering of a motor vehicle so that it makes a controlled skid sideways through a turn with the front wheels pointed in a direction opposite to that of the turn if the activity results in the use of force or violence disturbing the public peace and (2) the knowing or reckless act of street racing if the activity results in the use of force or violence disturbing the public peace. Defines "street racing". Provides that the penalty for these offenses is a Class 4 felony.
Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that, for levy years 2026 through 2030, the term "taxing district" includes each home rule taxing district. Provides that, for levy years 2026 through 2030, the extension limitation is 0% or the rate of increase approved by the voters. Contains provisions setting forth the aggregate extension for taxing districts that became subject to the Property Tax Extension Limitation Law as a result of the amendatory Act. Sets forth powers and duties of the Department of Revenue. Limits the power of home rule units to tax. Effective immediately.
Creates the Database Resources for Students Act. Provides that a school district, State agency, public library, or public university or community college may offer digital or online library database resources to students in grades kindergarten through 12 only if the provider of the resources verifies that all the resources have safety policies and technology protection measures that prohibit and prevent a user of the resources from sending, receiving, viewing, or downloading and filter or block access to child pornography, obscene materials, or materials that depict child sexual exploitation. Provides that, notwithstanding any contract provision to the contrary, if a provider fails to comply with these provisions, the school district, State agency, public library, or public university or community college shall withhold further payments to the provider pending verification of compliance. Provides that if a provider fails to timely verify that the provider is in compliance, then the school district, State agency, public library, or public university or community college shall consider the provider's act of noncompliance as a breach of contract. Provides that nothing in the Act exempts from prosecution an employee of a school district, State agency, public library, or public university or community college for a willful violation of the provisions of the Criminal Code of 2012 regarding obscenity and child pornography. Sets forth reporting provisions. Amends the Charter Schools Law of the School Code to provide that the Act applies to charter schools. Effective July 1, 2026.
Amends the Time Standardization Act. Provides that daylight saving time shall be the year-round standard time of the entire State. Makes other changes.
Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Provides that the Department of Revenue shall establish and administer a property tax relief pilot program. Provides that eligible homeowners shall receive a one-time direct relief payment in an amount equal to a percentage, determined by the Department by rule, of the eligible homeowner's property tax liability for the 2025 tax year. Requires the Department of Revenue to submit a report in connection with the Program to the Governor and the General Assembly. Creates the Property Tax Relief Program Fund of 2026. Provides that moneys in the Fund shall be used by the Department for the purpose of making property tax relief payments. Amends the State Finance Act to make conforming changes.
Amends the Property Tax Code. Provides that, beginning with the 2026 assessment year, the valuation of property in any general assessment year may not exceed (i) 101% of the value of the property in the previous tax year if the property is residential or (ii) 102% of the value of the property in the previous tax year if the property is not residential. Provides that the limitation does not apply if the increase in value is due to an addition, modification, or improvement to the property or if there has been a change in ownership of the property during the previous tax year. Preempts the power of home rule units to tax.
Maddy summaryHR 427, the "EDUCATIONAL CHOICE ACT," is a resolution that urges Governor JB Pritzker to opt Illinois into the provisions of the federal "Educational Choice for Children Act." If the Governor were to act on this urging, it would enable Illinois to participate in a program related to educational choices for children.
