Rep. Amy Elik

Amends the Illinois Municipal Retirement Fund (IMRF) Article of the Illinois Pension Code. In a provision concerning eligibility for total and permanent disability benefits, provides that if the participating employee was a sheriff's law enforcement employee at the time disability was incurred, the participating employee shall be deemed to have engaged in gainful activity only if that participating employee is employed as a sheriff's law enforcement employee or in a substantially similar capacity. Provides that the amount of the monthly total and permanent disability benefit shall be 100% of the final rate of earnings on the date disability was incurred if the participating employee was a sheriff's law enforcement employee at the time disability was incurred. Provides that a person who was a sheriff's law enforcement employee at the time disability was incurred may receive earnings from a participating municipality or participating instrumentality if that person is not employed as a sheriff's law enforcement employee because of any medically determinable physical or mental impairment which can be expected to result in death or be of a long continued and indefinite duration. Provides that such a person must report to the Fund, in a form and manner prescribed by the Fund, the amount of earnings received for that employment, and the amount of the disability benefits to which that person is entitled shall be reduced by the amount of earnings received for that employment. Amends the State Mandates Act to require implementation without reimbursement. 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 Income Tax Act. Creates an income tax credit for each individual who (i) serves as a first responder for at least 10 months during the taxable year and (ii) incurs unreimbursed qualified wellness expenses during the taxable year. Provides that the amount of the credit is equal to 50% of the unreimbursed qualified wellness expenses incurred by the taxpayer during the taxable year, up to a maximum of $250 per eligible taxpayer. Sets forth limitations on the aggregate amount of credits that may be awarded under the amendatory Act. Effective immediately.

Amends the Illinois Income Tax Act. Provides that, for taxable years ending on or after December 31, 2025, the maximum amount of the education expense credit is $1,500 (currently, $750). Effective immediately.

Amends the Public Utilities Act. Provides that the Illinois Commerce Commission shall not authorize any charges based upon changes in the cost of fuel. Removes provisions concerning the Commission's ability to authorize the increase or decrease of a public utility's rates and charges based upon changes in the cost of fuel used in the generation or production of electric power, changes in the cost of purchased power, or changes in the cost of purchased gas through the application of fuel adjustment clauses or purchased gas adjustment clauses and based upon expenditures or revenues resulting from the purchase or sale of emission allowances through such fuel adjustment clauses as a cost of fuel. Removes provisions concerning a public utility's ability to, at any time during the mandatory transition period, file with the Commission proposed tariff sheets that establish the rate of the provided utility to be applied pursuant to the public utility's fuel adjustment clause at the average value for such rate during the preceding 24 months, provided that such average rate results in a credit to customers' bills, without making any revisions to the public utility's base rate tariffs.

Amends the Illinois Income Tax Act. Provides that a qualified small business may apply to the Department of Commerce and Economic Opportunity for an income tax credit in an amount equal to the amount paid by the taxpayer during the taxable year for qualified advertising with a local news organization. Provides that the credit may not exceed $2,500 per eligible taxpayer in any taxable year. Provides that the aggregate amount of all tax credits awarded by the Department under the amendatory Act in any calendar year may not exceed $3,000,000. Effective immediately.

Amends the Department of Professional Regulation Law. Provides that when a licensee applies to renew a license, the Division of Professional Regulation of the Department of Financial and Professional Regulation shall deem the licensee's renewal fee to have been paid if the licensee can provide proof that the licensee's total annual income for the preceding calendar year was less than $50,000. Provides that renewal forms adopted by the Division shall include language informing licensees that the renewal fee shall be deemed paid if a licensee can prove that the licensee made less than $50,000 in total annual income in the preceding calendar year. Provides that a W-2 form, or similar tax document, stating that a licensee made less than $50,000 in total annual income in the preceding year shall be sufficient evidence that the licensee made less than $50,000 in total annual income in the preceding calendar year.

Amends the Property Tax Code. Provides that the long-time occupant homestead exemption applies in all counties beginning with taxable year 2026. Effective immediately.

Amends the Illinois Controlled Substances Act. Provides that any person, other than the person for whom a Schedule II controlled substance is prescribed, who receives the prescribed Schedule II controlled substance at a pharmacy shall provide: (1) identifying information of the person for whom the controlled substance is prescribed; and (2) photo identification given to the pharmacy, which shall keep a photo copy in the file of the person for whom the controlled substance is prescribed for a period of 90 days.

Amends the Fluorspar Mines Act. Provides that the Department of Natural Resources shall, no later than July 1, 2026, create and maintain an online underground mine workings portal. Provides that the portal shall be accessible to the general public without a fee. Provides that the portal shall allow access to all maps filed with the Department of Natural Resources. Requires the portal to allow a user to locate underground mine workings maps by searching for a street address.