Rep. Amy Elik

Amends the Use Tax Act, the Retailers' Occupation Tax Act, the Aircraft Use Tax Law, and the Watercraft Use Tax Law. Provides that the taxes under those Acts do not apply to transfers that occur between a natural individual and (i) a revocable trust where the transferor is the grantor of the trust or (ii) a business entity if the transferor has ownership or control of the business entity. Provides that the transferor must retain a beneficial interest in the property, and the property must be transferred without valuable consideration.

Appropriates $4,959,600 from the General Revenue Fund to the Department of Children and Family Services to make grants to assist the Illinois Association of Court Appointed Special Advocates. Effective July 1, 2022.

Repeals the Firearm Owners Identification Card Act. Amends various Acts to make conforming changes. Effective January 1, 2022.

Amends the Business Assistance and Regulatory Reform Act. Modifies requirements concerning the Office of Business Permits and Regulatory Assistance. Provides that the office shall implement reforms to improve interagency coordination that allow for expeditious permitting issuance. Provides that the office shall utilize information technology tools to track project schedules and metrics to improve transparency and accountability of the permitting process, reduce uncertainty and delays, and reduce costs and risks to taxpayers. Modifies provisions and adds requirements concerning the provision of information and the expediting of permit reviews. Provides for the creation of an Interagency Permitting Advisory Committee. Provides additional requirements concerning the permitting process under the Act. Defines terms. Makes other changes.

Amends the Illinois Vehicle Code. Provides that, from July 1, 2022 through June 30, 2023, the registration fees imposed under this Article shall be reduced by 50%. Provides for transfers from the General Revenue Fund to the Road Fund. Provides that the vehicle use tax shall be suspended from July 1, 2022 through June 30, 2023. Effective immediately.

Amends the Illinois Income Tax Act. Creates a credit in an amount equal to 50% of the cost of equipment, materials, and labor paid by the taxpayer during the taxable year in order to incorporate or improve broadband service in the taxpayers' primary residence, which must be located in an underserved or unserved area in a county with a population of less than 300,000 people. Effective immediately.

Designates the section of Interstate 57 in the City of Benton as the "38th Parallel Korean Veteran Highway".

Creates the Firearm Crime Charging and Sentencing Accountability and Transparency Act. Provides that in a criminal case, if a defendant is charged with an offense involving the illegal use or possession of a firearm and subsequently enters into a plea agreement in which in the charge will be reduced to a lesser offense or a non-weapons offense in exchange for a plea of guilty, at or before the time of sentencing, the State's Attorney shall file with the court a written statement of his or her reasons in support of the plea agreement, which shall specifically state why the offense or offenses of conviction resulting from the plea agreement do not include the originally charged weapons offense. Provides that in a criminal case in which the original charge is or was for an offense involving the illegal use or possession of a firearm, if a defendant pleads guilty or is found guilty of the original charge or lesser offense or a non-weapons offense, in imposing sentence, the judge shall set forth in a written sentencing order his or her reasons for imposing the sentence or accepting the plea agreement. Amends the Juvenile Court Act of 1987. Provides for adult prosecution of a minor who was at least 16 years of age at the time of the offense who is charged with armed robbery or aggravated vehicular hijacking while armed with a firearm. Amends the Criminal Code of 2012 to provide for enhanced penalties for committing various offenses with a firearm. Makes other changes concerning criminal procedure and law enforcement. Amends various other Acts to make conforming changes. Effective immediately as to specified provisions.

Amends the Department of Human Services Act. In provisions concerning the Teen Responsibility, Education, Achievement, Caring, and Hope (Teen REACH) Grant Program, provides that notwithstanding any other law or rule, when calculating the grant amounts for grantees under the Teen REACH Grant Program, the Department of Human Services shall award all grantees the same rate amount per youth attendance hour.

Amends the Illinois Income Tax Act. Creates a tax credit for individual taxpayers who were members in good standing of a volunteer fire department for at least 6 months during the taxable year. Provides that the amount of the credit is $1,000. Provides that the credit may not be carried forward or back and may not reduce the taxpayer's liability to less than zero. Exempts the credit from the Act's sunset requirements. Effective immediately.