Amends the Illinois Income Tax Act. Creates an income tax deduction for gratuities that are included in the taxpayer's federal adjusted gross income. Effective immediately.
Declares June 2026 as Illinois Fallen Heroes Month in the State of Illinois to honor the service and sacrifice of fallen heroes across our State. Encourages citizens, schools, businesses, veterans' organizations, and government entities across the State to observe Illinois Fallen Heroes Month through ceremonies, tributes, and acts of remembrance that honor the legacy and sacrifice of those who gave their lives for our nation. Affirms that these observances serve as a solemn counterpart to Illinois Military Appreciation Month, ensuring that we both honor those who continue to serve our communities and remember those who made the ultimate sacrifice.
Amends the Illinois State Police Law. Repeals provisions requiring the Illinois State Police to develop a separate statewide statistical police contact recordkeeping system for the study of juvenile delinquency. Amends the Criminal Identification Act and the Liquor Control Act of 1934 to make conforming changes.
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, from July 1, 2026 through December 31, 2026, use and occupation taxes on motor fuel and gasohol are imposed at the rate of 1.25%. Makes corresponding changes concerning the distribution of proceeds. Effective immediately.
Creates the River Access Modernization Act. Affirms the public's right to use navigable and recreationally suitable waters for canoeing, boating, kayaking, and angling, subject to protection of private property rights and environmental values. Provides that the public right of use does not include crossing private uplands or exiting onto private land without permission. Establishes landowner liability protections. Prohibits littering and alteration of flora and fauna. Grants rulemaking authority to the Department of Natural Resources to designate public access points, resolve conflicts, promote safety and conservation education, and maintain a listing of navigable waterways. Defines "navigable water" and "public recreational use".
Amends the Mental Health and Developmental Disabilities Administrative Act. Requires the Department of Human Services to establish reimbursement rates that build toward livable wages for frontline personnel in residential and day programs and service coordination agencies serving persons with intellectual or developmental disabilities. Provides that for community-based providers serving persons with intellectual or developmental disabilities, subject to federal approval of any relevant Waiver Amendment, the rates taking effect for services delivered on or after January 1, 2027 shall include an increase in the rate methodology sufficient to provide a $1.20 per hour wage rate increase for all direct support professionals and all other frontline personnel who are not subject to the Bureau of Labor Statistics' average wage increases and who work in residential and community day services settings. Prohibits community-based providers from using the rate increases for operational or administrative expenses. Requires rate increases that are sufficient to provide wages for all residential non-executive direct care staff. Amends the Medical Assistance Article of the Illinois Public Aid Code. Provides that the rates for ID/DD and MC/DD facilities for services delivered on or after January 1, 2027 shall include a $1.20 per hour wage increase for all direct support professionals and other frontline personnel who are not subject to the Bureau of Labor Statistics' average wage increases. Provides that changes to the rate methodologies are subject to federal approval. Grants emergency rulemaking authority to the Departments of Human Services and Healthcare and Family Services to implement the rate increases. Effective immediately.
Creates the Short Line Railroad Modernization Act. Creates an income tax credit for taxpayers that incur qualified railroad expenditures or qualified new rail infrastructure expenditures. Sets forth the amount of the credit and limitations on the amount of the credit that may be awarded. Amends the Illinois Income Tax Act to make conforming changes. Effective immediately.
Amends the Illinois Vehicle Code. Allows for the issuance of the OSF Children's Hospital of Illinois decal. Provides that for the original issuance of the decal, a $25 fee shall be charged, with $10 to the OSF Children's Hospital of Illinois Fund and $15 to the Secretary of State Special License Plate Fund. Provides that for the renewal of the decal, a $25 fee shall be charged, with $23 to the OSF Children's Hospital of Illinois Fund and $2 to the Secretary of State Special License Plate Fund. Creates the OSF Children's Hospital of Illinois Fund. Makes a conforming change in the State Finance Act.
Declares May 2026 as ALS Awareness Month in the State of Illinois. Calls upon all Illinoisans to engage in supporting amyotrophic lateral sclerosis (ALS) research, advocating for increased funding, and standing in solidarity with those affected by this relentless disease.
Declares May 2026 as ALS Awareness Month in the State of Illinois. Calls upon all Illinoisans to join in supporting amyotrophic lateral sclerosis (ALS) research and advocating for increased funding and to stand in solidarity with those affected by this relentless disease. Expresses support for the ALS community as they seek to increase awareness, prioritize research funding, and secure additional caregiving support.
