Rep. Katie Stuart

Amends the Retailers' Occupation Tax Act. Provides that internal (also known as female) and male condoms, incontinence products, diapers, and baby wipes shall be taxed by the State at a rate of 1% (currently, 6.25%). Provides that the net revenue from the 1% tax collected from the sale of those products shall be deposited into the State and Local Sales Tax Reform Fund. Amends the Use Tax, Service Occupation Tax, and Service Occupation Use Tax Acts to make conforming changes.

Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that, for levy years 2021 and later, the taxing district's aggregate extension base is the greater of (A) the district's last preceding aggregate extension limit or (B) the district's last preceding aggregate extension, subject to certain adjustments. Provides that the term "aggregate extension limit" means the district's last preceding aggregate extension if the taxing district had utilized the maximum limiting rate permitted without referendum for each of the 5 immediately preceding levy years. Effective immediately. House Floor Amendment No. 2 Adds reference to: 35 ILCS 200/18-190.7 new Replaces everything after the enacting clause. Reinserts the provisions of the introduced bill with formatting changes. Makes the following substantive changes. Provides that the provisions apply only to: (1) certain school districts; (2) park districts; (3) library districts; and (4) community college districts. Provides that the taxing district must certify to the county clerk that the taxing district did not extend the maximum amount permitted under the Property Tax Extension Limitation Law for a particular levy year. Provides that the aggregate extension for a taxing district that utilizes the recapture provisions of the introduced bill may not exceed the taxing district's last preceding aggregate extension by more than 5% unless the increase is approved by the voters. Effective immediately. Senate Committee Amendment No. 1 Provides that the taxing district's certification to the county clerk that it did not extend the maximum amount permitted under the Property Tax Extension Limitation Law must be submitted not more than 60 days after the taxing district files its levy ordinance or resolution with the county clerk (rather than not more than 30 days after the taxing district's budget and levy ordinance is adopted for the levy year).

Amends the Illinois Insurance Code. Makes a technical change in a Section concerning arbitration of medical malpractice disputes. House Floor Amendment No. 1 Deletes reference to: 215 ILCS 5/155.20 Adds reference to: New Act 215 ILCS 5/355 from Ch. 73, par. 967 215 ILCS 125/4-12 from Ch. 111 1/2, par. 1409.5 Replaces everything after the enacting clause. Creates the Health Insurance Coverage Premium Misalignment Study Act. Sets forth provisions concerning the purpose of the Act and findings. Provides that the Department of Insurance shall oversee a study to explore rate setting approaches that may yield a misalignment of premiums across different tiers of coverage in Illinois' individual health insurance market. Provides that the study shall produce cost estimates for Illinois residents addressing metal-level premium misalignment policy along with the impact of the policy on health insurance affordability and access and the uninsured rates for low-income and middle-income residents, with break-out data by geography, race, ethnicity, and income level. Provides that the study shall evaluate how premium realignment if implemented would affect costs and outcomes for Illinoisans. Provides that the Department shall develop and submit, no later than January 1, 2024, a report to the General Assembly and the Governor concerning the design, costs, benefits, and implementation of premium realignment to increase affordability and access to health care coverage that leverages existing State infrastructure. Amends the Illinois Insurance Code and the Health Maintenance Organization Act. Provides that all individual and small group accident and health policies written in compliance with the Patient Protection and Affordable Care Act must file rates with the Department for approval. Provides that rate increases found to be unreasonable rate increases in relation to benefits under the policy provided shall be disapproved. Requires the Department to provide a report to the General Assembly after January 1, 2023 regarding both on and off exchange individual and small group rates in the Illinois market. Requires that the Department approve or deny rate increases within 60 calendar days after the rate increase is filed with the Department and that a rate increase that is not approved or denied by the Department on the 61st calendar day shall be automatically approved. Provides that no less than 30 days after the federal Centers for Medicare and Medicaid Services has certified the plans described for the upcoming plan year, the Department shall publish on its website a report explaining the rates for the subsequent calendar year's certified policies.

Amends the Police Officers' Pension Investment Fund Article of the Illinois Pension Code. In a provision concerning the transition board and permanent board of trustees, removes language specifying that provisions of the Lobbyist Registration Act that prohibit persons required to register under the Act from serving on boards or commissions do not apply to members who are representatives of the Illinois Municipal League. Effective immediately. House Floor Amendment No. 2 Replaces everything after the enacting clause. Reinserts the provisions of the introduced bill with the following change. Changes the effective date from immediate to January 1, 2022.

Amends the Illinois Income Tax Act. Provides that an individual taxpayer age 65 or older is entitled to the earned income tax credit without regard to the requirement under the federal Internal Revenue Code that an individual taxpayer without a qualifying child has not attained age 65. Provides that an individual taxpayer age 18 to 24 is entitled to the earned income tax credit without regard to the requirement under the federal Internal Revenue Code that an individual taxpayer without a qualifying child has attained the age of 25. Provides that certain taxpayers using individual tax identification numbers are entitled to the earned income tax credit. Creates the eligible dependent tax credit. Provides that the total amount of credits between the eligible dependent tax credit and the earned income tax credit may not be less than $600. Amends the Earned Income Tax Credit Information Act to delete certain provisions concerning dependent children. Effective immediately.

Amends the Fire Department Promotion Act. Modifies the definition of "affected department" for purposes of the Act to include a municipality with a population over 1,000,000.

Amends the Consumer Fraud and Deceptive Business Practices Act. Provides that a warning must be displayed when an interactive digital entertainment product utilizes a loot box in its operations. Sets forth the contents of the warning. Provides that a failure to display the required warning is an unlawful practice. Defines terms.

Amends the Telehealth Act. Provides that the Act applies to all health insurance coverage offered by health insurance issuers regulated by the Department of Insurance or the Department of Healthcare and Family Services and the medical assistance program authorized under the Illinois Public Aid Code. Provides that any policy, contract, or certificate of health insurance coverage that does not distinguish between in-network and out-of-network providers shall be subject to the Act as though all providers were in-network. Provides that health insurance issuers shall cover all telehealth services rendered by a health care professional to deliver any clinically appropriate, medically necessary covered services. Restricts health insurance issuers from engaging in specified activities. Provides that health care professionals and facilities shall determine the appropriateness of specific sites, technology platforms, and technology vendors for a telehealth service, as long as delivered services adhere to privacy laws. Changes the term "telehealth" to "telehealth services". Makes corresponding changes. Defines terms. Amends the Illinois Insurance Code. In provisions concerning coverage for telehealth services, makes changes to definitions. Provides that coverage and reimbursement for telehealth services delivered by health care professionals and facilities shall comply with the Telehealth Act. Makes other changes. Amends the Illinois Public Aid Code. Provides that the Department and managed care organizations shall comply with the Telehealth Act and removes provisions concerning behavioral health and medical services via telehealth. Makes other changes. Amends the Illinois Administrative Procedure Act to provide for emergency rulemaking. Effective immediately. House Floor Amendment No. 1 Deletes reference to: 5 ILCS 100/5-45.10 new 225 ILCS 150/20 new 225 ILCS 150/25 new 225 ILCS 150/30 new 225 ILCS 150/35 new Replaces everything after the enacting clause. Amends the Illinois Insurance Code. Provides that an individual or group policy of accident or health insurance or a managed care plan that is amended, delivered, issued, or renewed on or after the effective date of the amendatory Act shall cover all telehealth services rendered by a health care professional to deliver any clinically appropriate, medically necessary covered services, and shall not engage in specified activities. Provides that any policy, contract, or certificate of health insurance coverage that does not distinguish between in-network and out-of-network providers shall be subject to the Act as though all providers were in-network. Provides that health care professionals and facilities shall determine the appropriateness of specific sites, technology platforms, and technology vendors for a telehealth service, as long as delivered services adhere to privacy laws. Provides that there shall be no restrictions on originating site requirements for telehealth coverage or reimbursement to the distant site. Defines terms. Amends the Telehealth Act. Changes the term "telehealth" to "telehealth services". Amends the Illinois Public Aid Code. Provides that the Department of Healthcare and Family Services and managed care organizations shall comply with specified provisions of the Illinois Insurance Code and removes provisions concerning behavioral health and medical services via telehealth. Amends the Illinois Administrative Procedure Act to provide for emergency rulemaking. In provisions concerning coverage for telehealth services, removes language that provides that coverage and reimbursement for telehealth services delivered by health care professionals and facilities shall comply with the Telehealth Act. Removes changes to the Telehealth Act. Makes other changes. Effective immediately. House Floor Amendment No. 2 In provisions in the Illinois Administrative Procedure Act concerning emergency rulemaking, provides that provisions allowing the Department of Insurance and the Department of Healthcare and Family Services to adopt emergency rules are repealed on January 1, 2022 (rather than January 1, 2026). In provisions concerning coverage for telehealth services, provides that an individual or group policy of accident or health insurance or a managed care plan that is amended, delivered, issued, or renewed on or after the effective date of the amendatory Act shall not require that in-person contact occur between a health care professional and a patient (rather than in-person contact shall not occur between a health care professional and a patient, except before an initial e-visit or virtual check-in in order to establish a patient relationship).

Amends the Unemployment Insurance Act to provide that if an individual's benefit year begins on or after March 8, 2020, but before the week following the last week of a disaster period established by the gubernatorial disaster proclamations in response to COVID-19, recovery by suit in the name of the People of the State of Illinois or recoupment from benefits payable to an individual for any week shall be permanently waived if the sum was received by the individual without fault on his or her part. Provides that, in cases of such permanent waiver of recovery or recoupment, the Director of Employment Security may not request the Comptroller or the Secretary of the Treasury to withhold a sum of benefits for which an individual is found to be ineligible. Effective immediately. Fiscal Note (Dept. of Employment Security) The legislation may have a fiscal impact on the Illinois Unemployment Insurance Trust Fund. The reported data indicates that for the programs payable under Illinois state law: (1) Fiscal Year 2019, non-fraudulent recovery totaled approximately $14,303,046.00; (2) Fiscal Year 2020, non-fraudulent recovery totaled approximately $16,552,059.00; and (3) First and Second Quarter Fiscal Year 2021, non-fraudulent recovery totaled approximately $10,147,378.00. Based on the above data, it appears the legislation could forgive $3.5 million to $5.1 million for each quarter the waiver provision remained in effect. While the system is generally designed to replenish the state’s Unemployment Trust Fund account by charging employers for benefits paid from the account, employers would not be directly charged for the forgiven overpayments as the bill is currently written.

Amends the Illinois Income Tax Act. Provides that an amount equal to the sum of (i) 8% of the net revenue realized from the tax imposed upon individuals, trusts, and estates and (ii) 9.11% of the net revenue realized from the tax imposed upon corporations shall be deposited into the Local Government Distributive Fund (currently, an amount equal to the sum of (i) 6.06% of the net revenue realized from the tax imposed upon individuals, trusts, and estates and (ii) 6.85% of the net revenue realized from the tax imposed upon corporations shall be deposited into the Local Government Distributive Fund). Amends the State Revenue Sharing Act to provide that amounts paid into the Local Government Distributive Fund are appropriated on a continuing basis. Effective July 1, 2022.