Rep. Dennis Tipsword

Creates the Educational Choice for Illinois Children Act. Contains legislative findings. Provides that the State Board of Education, in coordination with the Department of Revenue, shall establish and approve a list of scholarship granting organizations that meet the requirements of Section 70411 of the One Big Beautiful Bill Act to facilitate opting the State of Illinois into the school choice tax credit provisions of the One Big Beautiful Bill Act. Provides that the list shall be published on the State Board of Education's Internet website. Effective immediately.

Amends the Illinois Income Tax Act. Creates an income tax deduction for gratuities that are included in the taxpayer's federal adjusted gross income. Creates an income tax deduction for the amount of overtime compensation that is paid to the taxpayer during the taxable year and that is included in the taxpayer's federal adjusted gross income. Effective immediately.

Amends the Illinois Income Tax Act. Creates an income tax deduction for gratuities that are included in the taxpayer's federal adjusted gross income. Creates an income tax deduction for the amount of overtime compensation that is paid to the taxpayer during the taxable year and that is included in the taxpayer's federal adjusted gross income. Effective immediately.

Declares June 2026 as Fallen First Responders Month in the State of Illinois in honor of all the firefighters, paramedics, and law enforcement officers who have made the ultimate sacrifice in the line of duty. Encourages citizens to observe this designation with appropriate ceremonies, memorial services, moments of silence, educational programs, and acts of community service to honor the legacy of our fallen heroes. Expresses deep gratitude to the families of the fallen and pledges continued support to the men and women who serve and protect our communities each day.

Declares June 8, 2026 as Unity for Children of First Responders Day in the State of Illinois. Recognizes the sacrifices made by families and children of first responders. Recognizes Yanna M. Davenport for her efforts to make Unity for Children of First Responders Day a national event.

Expresses reflecting on the heinous Hamas terrorist attack of October 7, 2023, and remembers the lives of the civilians, soldiers, and defenders who expressed unwavering support for the State of Israel. Extends sincere condolences to the families who have lost loved ones in this brutal assault, including the families of the 46 American citizens who lost their lives. Expresses standing steadfast in the face of terrorism and violent acts and remaining committed to lasting peace and stability for the State of Israel.

Declares August 27, 2026 as Hero Day in Illinois to recognize the bravery, dedication, and sacrifices of the first responders who gave their lives in the line of duty and to honor and support the families that they leave behind. Commends the 100 Club of Illinois on its 60th anniversary and recognizes its extraordinary contributions to first responders and their families across the State of Illinois.

Amends the Public Higher Education Act, the Board of Higher Education Act, and the Higher Education Student Assistance Act. Provides that a resident of the State who is not lawfully present in the United States is not eligible, on the basis of residence within the State, for any postsecondary educational benefit unless a citizen or national of the United States is eligible for such a benefit without regard to whether the citizen or national is such a resident. Provides that any benefit conferred to a nonresident of the State who is lawfully present in the United States may not be lesser in amount, duration, or scope than the benefit conferred to a State resident who is unlawfully present in the United States.

Amends the Illinois Municipal Retirement Fund (IMRF) Article of the Illinois Pension Code. Provides that, if the payment of a retirement annuity is made to an annuitant more than one month after that retirement annuity payment became payable, then the Fund shall pay interest to the annuitant in an amount equal to 6% of that payment of the retirement annuity. Amends the Illinois Insurance Code. In provisions concerning the municipal employee's continuance privilege, provides that if an employee has elected to have the monthly premium deducted by the Illinois Municipal Retirement Fund from the employee's monthly pension payment, then the Illinois Municipal Retirement Fund shall promptly remit the premium payments to the insurance company, regardless of whether the employee's monthly pension payment has been paid to the employee. Amends the State Mandates Act to require implementation without reimbursement.

Amends the Illinois Police Training Act. Adds 2 members to the Illinois Law Enforcement Training Standards Board representing a statewide lodge representing law enforcement. Provides the procedures for appointing the 2 members the amendatory Act.