Rep. Adam Niemerg

Creates the Free Speech Protection Act. Provides that a person who has received permission to place a sign or display on State-supported property has the right to exercise freedom of speech. Provides that the Act does not authorize or protect a sign or display that: is libelous, slanderous, or obscene; constitutes an unwarranted invasion of privacy; violates federal or State law; a reasonable person would understand as intended to denigrate or hold up to ridicule the beliefs of a religion, including, but not limited to, the display of a recognized or altered version of a symbol of a religion in such a manner; or incites others to commit an unlawful act, or to materially and substantially disrupt the orderly operation of the State-supported property in question. Provides that no State agency, official, or employee shall be held liable in any civil or criminal action for any expression made through a sign or display. Effective immediately.

Creates the Freedom of Education Act. Makes findings. Provides that no public school district or public institution of higher education shall direct, require, or otherwise compel a student to personally affirm, adopt, or adhere to specified tenets. Provides that, notwithstanding any other provision of law or administrative rule to the contrary, a school board, parent, legal guardian, or student has the right to object to and refuse any unit of instruction or required course of study that directs, requires, or otherwise compels a student to personally affirm, adopt, or adhere to any of the specified tenets. Provides that school boards have to review and resolve objections to the school curriculum. Provides a list of ways to remedy objections. Provides that a school board may submit a certified question to the applicable board of elections to approve or disapprove of funding the curriculum. Provides that, notwithstanding any provision of law to the contrary, no distinction or classification of students may be made on account of race or color; however, nothing in this provision may be construed to prohibit the required collection or reporting of demographic data by public school districts or public institutions of higher education. Makes other changes. Effective immediately.

Amends the Statute on Statutes. Provides that a live child born as a result of an abortion shall be fully recognized as a human person and accorded immediate protection under the law. Removes language regarding interpretation of specified provisions. Effective immediately.

Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to $1,500 for each person who is claimed as a dependent of the taxpayer for the taxable year under Section 152 of the Internal Revenue Code. Effective immediately.

Creates the Illinois Abortion Law of 2023, with provisions similar to those of the Illinois Abortion Law of 1975 before its repeal by Public Act 101-13, as well as including provisions defining "viability" and "fetal heartbeat" and restricting the performance of an abortion to a patient who resides in the State. Creates the Partial-birth Abortion Ban Act of 2023 and the Abortion Performance Refusal Act of 2023, with provisions similar to those of the Partial-birth Abortion Ban Act and the Abortion Performance Refusal Act before their repeal by Public Act 101-13. Creates the Parental Notice of Abortion Act of 2022, with provisions similar to those of the Parental Notice of Abortion Act of 1995 before its repeal by Public Act 102-685. Amends various Acts by restoring the language that existed before the amendment of those Acts by Public Acts 101-13 and 102-1117. Repeals the Reproductive Health Act, the Abortion Care Clinical Training Program Act, the Lawful Health Care Activity Act, the Protecting Reproductive Health Care Services Act, and the Youth Health and Safety Act. Effective immediately.

Amends the Illinois Income Tax Act. Creates an income tax deduction in an amount equal to the out-of-pocket costs incurred by a taxpayer during the taxable year for expenses associated with long-term care for the taxpayer or the taxpayer's family member. Effective immediately.

Amends the Department of Human Services Act. Requires the Auditor General to conduct a post audit of all accounts and transactions of the Department of Human Services to determine the total amount in public funds the Department has expended since January 1, 2018 (the effective date of Public Act 100-538) to cover the costs of elective abortions and related services. Provides that Department expenditures subject to examination under the audit include: any grant amounts awarded to nonprofit agencies and organizations in accordance with the Problem Pregnancy Health Services and Care Act to cover the costs of elective abortions and related services; and any funds used to cover the costs of elective abortions and related services provided under the Medical Assistance Program. Provides that the Auditor General may request the cooperation of the Department of Healthcare and Family Services to assist in obtaining any information needed to complete the audit. Provides that upon completion of the post audit, the Auditor General shall issue a report in accordance with the Illinois State Auditing Act. Requires the report to be posted on the official website of the Department of Human Services. Effective immediately.

Amends the Illinois Income Tax Act. Creates a deduction in an amount equal to the amount received by the taxpayer in gratuities during the taxable year. Provides that the deduction is exempt from the Act's automatic sunset provision. Effective immediately.

Amends the Counties Code. Provides that, when a corner knows or is informed that a death is suspected to be a maternal or fetal death due to an abortion, the coroner shall go to the place where the dead body is located, take charge of the body, and make a preliminary investigation into the circumstances of the death. Effective immediately.

Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to 50% of the contributions made by the taxpayer during the taxable year to one or more qualifying pregnancy resource centers. Provides that the term "qualifying pregnancy resource center" means a nonprofit organization that is exempt from taxation under Section 501(c) of the Internal Revenue Code and is established for the purpose of providing free assistance to pregnant women in carrying their pregnancies to term.