Rep. Brandun Schweizer

Amends the Property Tax Code. Provides that, in all counties, any change in assessment resulting from reassessment in the general assessment year shall not exceed the lesser of the following: (1) 3% of the assessed value of the property for the prior year; or (2) the percentage change in the Consumer Price Index during the 12-month calendar year preceding the assessment year. Provides that the limitation does not apply if the increase in assessment is attributable to an addition, improvement, or modification to the property. Preempts the power of home rule units to tax. Effective immediately.

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that food for human consumption that is to be consumed off the premises where it is sold is exempt from the taxes imposed under those Acts. Provides for a transfer from the General Revenue Fund to certain local tax funds of amounts that would have been deposited into those funds if the tax on those items had been imposed at the rate of 1%. Effective immediately.

Amends the Criminal Code of 2012. Provides that when the victim is under 18 years of age at the time of the offense, a prosecution for involuntary servitude, involuntary sexual servitude of a minor, or trafficking in persons and related offenses may be commenced at any time (rather than within 25 years of the victim attaining the age of 18 years).

Amends the State Board of Education Article of the School Code. Provides that the Career and Technical Education Task Force is created within the State Board of Education to examine how to involve more students in technical education. Specifies the members of the Task Force. Provides that the Task Force shall meet once every 3 months at the call of the State Board of Education and shall receive administrative and other support from the State Board of Education. Provides that the Task Force shall prepare and deliver to the State Board of Education a report each year covering the Task Force's findings. Provides that the Task Force is dissolved and the provisions are repealed on January 1, 2026. Effective immediately.

Designates the section of Interstate 57 from I-74 South to Exit 232 as the "Congressman Tim Johnson Highway".

Creates the Occupational Therapy Licensure Compact Act. Provides that the State of Illinois ratifies and approves the Occupational Therapy Licensure Compact. Provides that the purpose of the Compact is to facilitate interstate practice of Occupational Therapy with the goal of improving public access to Occupational Therapy services, and states that the Compact preserves the regulatory authority of states to protect public health and safety through the current system of state licensure. The Compact contains provisions concerning definitions; state participation in the Compact; Compact privilege; obtaining a new home state license by virtue of Compact privileges; active duty military personnel and their spouses; adverse actions; establishment of the Occupational Therapy Compact Commission; a data system; rulemaking; oversight, dispute resolution, and enforcement; date of implementation of the Interstate Commission for Occupational Therapy Practice and associated rules, withdrawal, and amendment; construction and severability; and the binding effect of the Compact and other laws.

Amends the Property Tax Code. Provides that, beginning in tax year 2025, each chief county assessment officer shall establish a rolling 3-year assessment period for property. Effective immediately.

Congratulates Fowler Connell on the occasion of his 100th birthday. Commends him for his service to the State of Illinois and the nation. Wishes him continued health and happiness.

Mourns the death of Cook County Clerk Karen Yarbrough.

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.