Rep. Amy Elik

Amends the Illinois Municipal Retirement Fund (IMRF) Article of the Illinois Pension Code. In a provision concerning suspensions of retirement annuities during employment with a participating employer, provides that an annuitant receiving a sheriff's law enforcement employee annuity shall be considered a participating employee if the annuitant returns to work as a school security guard employed by a participating employer and works more than 999 hours annually. Effective immediately.

Amends the Criminal Code of 2012. Creates the offense of fentanyl-related child endangerment. Provides that a person commits the offense when the person knowingly or recklessly endangers the life or health of a child under 18 years of age by exposing or allowing exposure of the child to fentanyl, including consumption of fentanyl. Provides that a violation is a Class 2 felony. Creates the offense of aggravated fentanyl-related child endangerment. Provides that a person commits the offense when the person knowingly or recklessly endangers the life or health of a child under 18 years of age by exposing or allowing exposure of the child to fentanyl, including consumption of fentanyl and the child experiences death, great bodily harm, disability, or disfigurement as a result of the fentanyl-related child endangerment. Provides that exposure to fentanyl as prescribed or administered by a health care professional in the course of medical treatment does not constitute endangerment. Provides that a violation is a Class X felony for which the offender shall be sentenced to a term of imprisonment of not less than 6 years and not more than 30 years and fined not to exceed $100,000. Defines terms.

Amends the Illinois Controlled Substances Act. Schedules Xylazine as a Schedule III controlled substance.

Amends the Criminal Code of 2012. Creates the offense of sexual misconduct with a student. Provides that a person commits sexual misconduct with a student when he or she is or was an employee of a school and commits sexual misconduct with a student who, at the time the employee was employed by the school, attended the school. Provides that the consent of the student is not a defense to a prosecution under this provision. Provides that a student is deemed incapable of consent, for purposes of this provision, when he or she is a student who attended the school while the employee was employed at the school. Provides that it is not a defense to a violation of this provision that the student was of the age to give consent to sexual penetration or sexual conduct in circumstances not involving a violation of this provision. Provides that a person convicted of violating this provision shall immediately forfeit his or her employment with a school and may not subsequently be employed at a school. Provides that a violation is a Class 3 felony. Provides exemptions. Defines "school" as a public or private elementary or secondary school or a school that operates grades kindergarten through 12. Defines "sexual misconduct" as any act, including, but not limited to, any verbal, nonverbal, written, or electronic communication or physical activity, by an employee or agent of the school district, charter school, or nonpublic school with direct contact with a student that is directed toward or with a student to establish a romantic or sexual relationship with the student. Defines other terms.

Amends the Illinois Controlled Substances Act. Schedules Tianeptine as a Schedule III controlled substance.

Amends the Illinois Income Tax Act. Creates an income tax deduction for an amount of up to $50,000 per tax year contributed to a small business asset purchase account and all interest earned on such accounts during the tax year. Provides that a "small business asset purchase account" means an account established by a taxpayer, the proceeds of which are used to purchase property used primarily in Illinois for which a federal income tax deduction is claimed under Section 179 of the Internal Revenue Code. Provides an addition modification for amounts withdrawn from a small business asset purchase account that are not used for qualified purchases. Amends the Uniform Penalty and Interest Act to establish a penalty for improper use of moneys in a small business asset purchase account. Effective immediately.

Amends the Illinois Income Tax Act. Removes a provision that sets forth the basic amount of the standard exemption for taxable years ending on or after December 31, 2023 and prior to December 31, 2024, and restores the cost-of-living adjustment for the basic amount that had been operative before the effective date of Public Act 103-9. Amends the Illinois Administrative Procedure Act to provide for emergency rulemaking. Effective immediately.

Amends the Property Tax Code. In provisions concerning charitable exemptions granted to limited liability companies, removes a requirement that the limited liability company must be a disregarded entity for federal and Illinois income tax purposes.

Amends the Medical Assistance Article of the Illinois Public Aid Code. Requires the Department of Healthcare and Family Services to apply for a Home and Community-Based Services State Plan amendment and any federal waiver necessary to reimburse legally responsible family caregivers as providers of personal care or home health aide services under the Illinois Title XIX State Plan Home and Community-Based Services benefit and the home and community-based services waiver program authorized under the Social Security Act for persons who are medically fragile and technology dependent. Provides that to be eligible for reimbursement, a legally responsible family caregiver must be a certified nursing assistant or certified nurse aide and must provide services to a medically fragile relative who is receiving in-home shift nursing services coordinated by the University of Illinois at Chicago, Division of Specialized Care for Children. Provides that upon federal approval of the State Plan amendment and waiver, the Department shall adopt rules that define who qualifies for reimbursement as a legally responsible family caregiver, specify which personal care and home health aide services are eligible for reimbursement if the provider is a legally responsible family caregiver, establish oversight policies to ensure legally responsible family caregivers meet and comply with licensing and program requirements, and adopt any other policies or procedures necessary to implement the amendatory Act.

Amends the Criminal Code of 2012. Makes a technical change in a Section concerning the short title.