Rep. Adam Niemerg

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 Illinois Income Tax Act. Creates an income tax credit in an amount equal to the foster care expenses, not to exceed $1,000 in any taxable year, paid or incurred by the taxpayer with respect to a qualified dependent child. Provides that the credit may be prorated. Effective immediately.

Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Increases the exclusion amount to $8,000,000 for persons dying on or after January 1, 2026 (currently, $4,000,000). Effective immediately.

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 Illinois Income Tax Act. Creates a credit in an amount equal to the eligible expenses incurred for engaging in qualified tourism activities by the taxpayer during the taxable year. Effective immediately.

Creates the Construction Zone Safe Detour Act. Establishes that a company that provides GPS travel services in the State is required to ensure that at least one person is available to receive official requests 24 hours per day, 7 days per week from emergency services, Illinois State Police, or the Department of Transportation for the purpose of implementing proper detours in the event of construction or emergency. Requires a GPS service provider to upload the detour and routing information provided by emergency services, Illinois State Police, or the Department of Transportation into its navigation system to properly route users of the GPS service provider's systems. Provides that a GPS service provider that fails to implement proper detour routing on an ongoing and emergency basis may be liable for treble damages. Allows an affirmative defense for GPS service providers if emergency services, including the Department of Transportation and Illinois State Police, fail to notify the GPS service provider with routing information. Prohibits the Department from conducting construction on a secondary route or parallel primary highway at the same time, except in an emergency. Requires the Department to reimburse local governments for damages caused to roads within the local government's jurisdiction that arise from any detour around or near a construction zone authorized by the Department. Provides that the Department shall adopt emergency rules for the administration of the Act. Defines terms.

Amends the Wildlife Code. Provides that the firearm open season set annually by the Director of Natural Resources between the dates of November 1 and December 31, both inclusive, shall include (1) a period before Thanksgiving of at least 4 consecutive days, (2) a period after Thanksgiving of at least 5 consecutive days, and (3) a total period of not more than 14 days. Makes technical changes.

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 2025, 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 2025 and the Abortion Performance Refusal Act of 2025, 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 2025, 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 Department of Professional Regulation Law of the Civil Administrative Code of Illinois. Requires the Department of Financial and Professional Regulation to provide an applicant for licensure with an asynchronous education or training option instead of the current course of education or training requirements under each licensing Act administered by the Department. Provides that the asynchronous education option may be completed online. Provides that the provisions concerning an asynchronous education option shall not interfere with the provided time frame to complete the education or training requirements under any licensing Act administered by the Department. Provides that the Department may adopt rules for the implementation of the asynchronous education option provisions.