Rep. Adam Niemerg

Amends the Illinois Income Tax Act. Creates an income tax credit for custodians of qualifying pupils for eligible education expenses related to online learning, including computers, printers, internet access, textbooks, tutors, and educational facilitators. Provides for an additional credit if the custodian is also an eligible teacher. Creates an income tax credit for employers of custodians of qualifying pupils for eligible expenditures paid by the employer on behalf of the custodian. Provides that the credit is exempt from the Act's automatic sunset provision. Amends the Illinois Administrative Procedure Act to provide for emergency rulemaking. Effective immediately.

Recognizes the actions of Emergency Medical Service (EMS) workers, law enforcement, and line workers in response to the deadly tornado that struck Crawford County on March 31, 2023.

Amends the Illinois Income Tax Act. Creates a tax credit for individual taxpayers who were members in good standing of a volunteer fire department for at least 6 months during the taxable year. Provides that the amount of the credit is $1,000. Provides that the credit may not be carried forward or back and may not reduce the taxpayer's liability to less than zero. Exempts the credit from the Act's sunset requirements. Effective immediately.

Reaffirms commitment to the strengthening and deepening of the sister-state ties between the State of Illinois and Taiwan, R.O.C. Reaffirms support for the Taiwan Relations Act (TRA) and supports Illinois businesses to refer to Taiwan, R.O.C. as Taiwan. Endorses Taiwan's efforts to secure the signing of a Bilateral Trade Agreement (BTA), the Avoidance of Double Taxation Agreement (ADTA), and the Indo-Pacific Economic Framework for Prosperity (IPEF) with the United States and reiterates support for a closer economic and trade partnership between the State of Illinois and Taiwan. Expresses continued support for Taiwan's meaningful participation in international organizations that impact the health, safety, and well-being of the people of Taiwan and supports Taiwan's aspiration to make more contributions in international societies.

Amends the Public Utilities Act. Deletes language that provides that no construction shall commence on any new nuclear power plant to be located within the State, and no certificate of public convenience and necessity or other authorization shall be issued therefor by the Illinois Commerce Commission, until the Director of the Environmental Protection Agency finds that the United States Government, through its authorized agency, has identified and approved a demonstrable technology or means for the disposal of high level nuclear waste, or until such construction has been specifically approved by a statute enacted by the General Assembly. Effective immediately.

Amends the Illinois Income Tax Act. Reduces the rate of tax on individuals, trusts, estates, and certain pass-through entities from 4.95% to 3.75%. Reduces the rate of tax on corporations from 7% to 6%. Effective immediately.

Amends the Criminal Code of 2012. Increases penalties for unlawful use or possession of weapons by felons or persons in the custody of the Department of Corrections facilities. Provides that a person commits unlawful sale or delivery of firearms when he or she knowingly: (1) sells or gives a firearm to a person who has been convicted of a felony or who is a streetgang member or (2) sells or gives a firearm that has been purchased or acquired out of state to a person who has been convicted of a felony or is a streetgang member. Provides that a violation is a Class 1 felony. Provides that a second or subsequent violation is non-probationable. Amends the Unified Code of Corrections. Deletes a provision that the first offense had to be committed when the person was 21 years of age or older to be adjudged a habitual criminal. Provides that a person who attained the age of 18 at the time of the third offense may be adjudged a habitual criminal. In the Class X sentencing provision for a defendant over 21 years of age who is convicted of a Class 1 or Class 2 felony after twice being convicted of a Class 1 or Class 2 felony, deletes a provision that the first offense had to be committed when the person was 21 years of age or older and deletes a provision that the offenses had to be forcible felonies. Exempts theft from this calculation.

Recognizes the ultimate sacrifice Private First Class Donnie Joe Clough made for this county and honors his memory.

Amends the Motor Fuel Tax Law. Provides that, beginning on July 1, 2023, the rate of tax shall be $0.19 per gallon (currently, 39.2 cents per gallon, adjusted each year according to the percentage increase in the Consumer Price Index), plus an additional 2 1/2 cents per gallon for diesel fuel, liquefied natural gas, or propane. Amends the Illinois Municipal Code. Provides that no tax may be imposed under the Municipal Motor Fuel Tax Law on or after July 1, 2023. Preempts the exercise of home rule powers. Effective immediately.

Creates the COVID-19 Religious Exemption Act. Provides that it shall be unlawful for any person, public or private institution, or public official to discriminate against any person in any manner because of such person's refusal to obtain, receive, or accept a COVID-19 vaccination contrary to his or her belief. Requires all health care facilities to adopt written access to care and information protocols that are designed to ensure that belief-based objections do not cause impairment of patients' health and that explain how belief-based objections will be addressed in a timely manner to facilitate patient care. Provides that it is unlawful for any public or private employer, entity, agency, institution, official, or person to deny admission because of, to place any reference in its application form concerning, to orally question about, to impose any burdens in terms or conditions of employment on, or to otherwise discriminate against, any applicant, in terms of employment, admission to or participation in any programs for which the applicant is eligible, or to discriminate in relation thereto, in any other manner, on account of the applicant's refusal to obtain, receive, or accept a COVID-19 vaccination that is against the applicant's beliefs. Provides that it is unlawful for any public official, guardian, agency, institution, or entity to deny any form of aid, assistance, or benefits, or to condition the reception in any way of any form of aid, assistance, or benefits, or in any other manner to coerce, disqualify, or discriminate against any person, otherwise entitled to such aid, assistance, or benefits, because that person refuses to obtain, receive, or accept a COVID-19 vaccination contrary to the person's belief. Allows any person injured by any public or private person, association, agency, entity, or corporation by reason of any action prohibited by the Act to bring an action. Provides that a person who brings an action shall recover threefold the actual damages, the costs of the action, and reasonable attorney's fees, but in no case shall recovery for each violation be less than $2,500 plus costs of the action and reasonable attorney's fees. Makes other changes. Effective immediately.