Rep. Brandun Schweizer

Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Provides that the Department shall establish and implement a Veterans' Economic Center pilot program for the purposes of assisting veterans in finding employment and addressing the problem of veteran homelessness. Amends the Illinois Income Tax Act and the Economic Development for a Growing Economy Tax Credit Act. Provides that a taxpayer who receives a credit under the Act for a taxable year ending on or before December 31, 2025 pursuant an Agreement entered into on or after the effective date of the amendatory Act may apply only 98% of that credit amount against his or her State income tax liability in any taxable year. Provides that the remaining 2% of the total credit amount awarded shall be transferred from the General Revenue Fund into the Veterans' Economic Center Fund. Provides that moneys in the Veterans' Economic Center Fund shall be used by the Department of Commerce and Economic Opportunity to administer the Veterans' Economic Center pilot program. Amends the State Finance Act to create the Veterans' Economic Center Fund. Effective immediately.

Amends the Property Tax Code. In provisions concerning an exemption for veterans with disabilities who qualify for Specially Adapted Housing, increases the maximum assessed value of the property from $100,000 to $150,000. Effective immediately.

Creates the Veterans Day Paid Leave Act. On and after January 1, 2025, requires each employer to provide each employee who is a veteran with a paid day off on Veterans Day if the employee would otherwise be required to work on that day. Provides that the employee must provide notice to the employer that he or she intends to take time off on Veterans Day and must provide the employer with documentation verifying that he or she is a veteran. Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to 100% of the wages paid by the taxpayer to a veteran as a result of the paid day off required under the Veterans Day Paid Leave Act. Effective immediately.

Amends the School Code. Allows a METT Educator District License for teaching a course in manufacturing, engineering, technology, or a trade (METT) to be issued to an applicant who has at least 10,000 working hours in a trade. Provides that a METT Educator District License may be issued to qualified individuals who have not obtained a bachelor's degree or an equivalent number of hours in an educational program at an institution of higher education. Provides that a METT Educator District License is valid until June 30 immediately following 5 years of the license being issued and may be renewed. Provides that a METT Educator District License is valid only for the teaching of a course that the State Board of Education has identified as related to the work experience of the licensee. Sets forth other provisions regarding the license. Amends the Postsecondary and Workforce Readiness Act. Provides that the State Board of Education, in conjunction with the Department of Commerce and Economic Opportunity or the Department of Labor, shall expand a database to identify METT labor shortages. Provides that by July 1, 2026, school districts in identified regions shall be notified by the State Board and shall participate in a College and Career Pathway Endorsement program and offer a METT endorsement. Makes other changes.

Creates the Online Age Verification for Material Harmful to Minors Act. Requires any commercial entity that knowingly or intentionally publishes or distributes material harmful to minors on the Internet from a website that contains a substantial portion of such material to verify that any person attempting to access such material is 18 years of age or older. Provides that verification must be done through the use of (i) a commercially available database that is regularly used by businesses or governmental entities for the purpose of age and identity verification or (ii) another commercially reasonable method of age and identity verification. Provides that any commercial entity that violates the Act shall be subject to civil liability for damages resulting from a minor's access to such material harmful to a minor and reasonable attorney's fees and costs. Exempts from liability providers or users of an interactive computer service on the Internet, as defined.

Amends the Illinois Income Tax Act. Creates a deduction for 100% of the income of a qualified new business. Provides that the term "qualified new business” means a business that has its principal place of business in the State and first begins operating in the State during the taxable year.

Amends the Juvenile Court Act of 1987. Provides that the photograph of each minor for whom the Department of Children and Family Services is responsible under the Abused, Dependent, or Neglected Minors Article of the Act shall be transmitted to the clerk of the circuit court of the county in which the minor resides for placement in the court file. Provides that the photograph shall be taken within 6 months before transmission and shall be accessible by the judge who is to decide the placement, custody, or other disposition concerning the minor.

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Reduces the rate of tax on diapers and baby wipes to 1% (currently, 6.25%). Makes various formatting changes.

Amends the Criminal Code of 2012. Provides that a person charged with involuntary sexual servitude of a minor or trafficking in persons if the victim is under 18 years of age shall not be permitted to plead down to lesser offenses. Provides that no person charged with grooming shall be permitted to plead down to lesser offenses. Provides that prosecutors are prohibited from offering plea bargains to lesser offenses to those individuals charged with grooming. Provides that it is a Class 4 felony for a child sex offender to knowingly operate, manage, be employed by, volunteer at, be associated with, or knowingly be present at any facility providing entertainment exclusively directed toward persons under the age of 18.

Amends the Property Tax Code. Provides that, beginning in taxable year 2024, no taxing district, other than a home rule unit, may levy a tax on any parcel of real property that is more than 105% of the base amount unless (i) the increase is attributable to substantial improvements to the property, (ii) the taxing district did not levy a tax against the property in the previous taxable year, or (iii) the increase is attributable to a special service area. Provides that "base amount" means the tax levied by the taxing district on the subject property in the immediately preceding taxable year, except that, if the property received a homestead exemption in the immediately preceding taxable year and is not eligible for that exemption in the current taxable year, then the base amount shall be the tax that would have been levied by the taxing district on the subject property in the immediately preceding taxable year if the homestead exemption had not been applied. Provides that a taxing district may elect to be exempt from those provisions for one or more taxable years if the exemption is approved by referendum. Effective immediately.