Rep. Jay Hoffman

Amends the Property Tax Code. In counties with fewer than 3,000,000 inhabitants, provides that property that receives an erroneous homestead exemption for the current assessment year or for any of the 3 prior assessment years may be considered omitted property. Provides for penalties and interest to be imposed on that omitted property. Provides that any arrearage of taxes or interest that might have been assessed against that omitted property shall not be chargeable to certain bona fide purchasers of the property. Effective immediately.

Creates the Nitrogen Reduction Program Act. Provides that, subject to appropriation, the Department of Agriculture shall, in consultation with the Department of Natural Resources and soil and water conservation districts in the State, develop a nitrogen reduction incentive program by January 1, 2027 for the purpose of addressing water quality issues. Provides that the program will include a per-acre payment rate of not less than $5 per acre. Provides that crop management records collected from farmers shall be considered confidential. Makes findings. Defines terms. Effective immediately.

Amends the New Markets Development Program Act. Provides that a credit under the Act may be transferred to an affiliate. Provides that the cap on credits is $37,000,000 for fiscal years beginning on or after July 1, 2029. Makes changes concerning the allocation schedule. Effective immediately.

Amends the Illinois Lottery Law. Allows a licensed lottery sales agent to enter into an agreement with a third-party entity to assist with processing the sale of lottery tickets on behalf of the licensed lottery sales agent. Requires the licensed sales agent to provide a copy of agreement to the Lottery Control Board within 5 business days of execution. Requires the agreement to include at least the following: (1) terminal usage cannot be commingled at the location; (2) a ticket may only be sold to a person physically located in the State; (3) a third-party entity shall not share or sell user data to an entity unaffiliated with the retailer or third-party entity; and (4) the third-party entity shall adhere to all rules established by the Board related to the sale of lottery tickets. Effective immediately.

Amends the Video Gaming Act. Prohibits a home rule unit of local government with a population of over 1,000,000 from enforcing any local ordinance passed prior to the effective date of the amendatory Act prohibiting the operation of video gaming terminals within the corporate limits of the municipality. Prohibits a home rule unit of government with a population of over 1,000,000 from imposing any fee for the operation of a video gaming terminal in excess of $250 per year.

Amends the Medical Assistance Article of the Illinois Public Aid Code. Provides that subject to federal approval, the Department of Healthcare and Family Services shall increase the base rate of reimbursement for both base charges and mileage charges for medical transportation services provided by means of an air ambulance to a level not lower than 75% of the Medicare ambulance fee schedule rates, by designated Medicare locality.

Amends the Medical Assistance Article of the Illinois Public Aid Code. Provides that subject to federal approval, beginning on January 1, 2026, the reimbursement rates for the support component of the nursing facility rate for facilities licensed under the Nursing Home Care Act as skilled or intermediate care facilities and for facilities licensed under the Specialized Mental Health Rehabilitation Act of 2013 shall be the rate in effect on June 30, 2024 increased by the percent change in the Consumer Price Index-U from September 2016 to September 2025. Effective immediately.

Amends the Criminal Code of 2012. Provides that the sale or consumption of nitrous oxide is prohibited on the premises of any business whose gross revenues exceed 50% from the sale of alcoholic liquor, tobacco products, electronic cigarettes, or alternative nicotine products. Provides that a violation is a Class 3 felony. Exempts the sale or consumption of food items containing nitrous oxide. Defines terms.

Amends the Illinois Emergency Management Agency Act. Provides that the Illinois Emergency Management Agency and Office of Homeland Security (IEMA-OHS) shall, in consultation with the Mutual Aid Box Alarm System (MABAS) and the Illinois Law Enforcement Alarm System (ILEAS), annually determine what funding is necessary for MABAS and ILEAS to sufficiently alleviate difficulties that emergency responders face in coordinating and providing personnel and equipment from participating agencies and units of local government when responding to all-hazard emergencies in this State and establish a formula for the distribution of that funding. Provides for a continuing appropriation of that funding, with reductions in the case of federal funding. Changes a definition. Effective immediately.

Creates the Illinois Epstein Files Investigation Act. Establishes the Illinois Epstein Files Investigation Commission as an investigatory and advisory commission to investigate matters related to Jeffrey Epstein's network with a nexus to Illinois, facilitate enforcement of Illinois law, and promote transparency. Grants the Commission investigatory powers, including subpoena authority enforceable in circuit court, and requires referrals to the Attorney General and periodic reports to the Attorney General, Governor, and the General Assembly. Provides victim and whistleblower protections. Authorizes the Attorney General to exercise specified authority. Directs the Attorney General to share information upon request by the Commission. Ceases operation of the Commission after 5 years and repeals the Act after 6 years. Amends the Statewide Grand Jury Act to expand jurisdiction, to include human trafficking, involuntary servitude, sexual exploitation of children, permitting and failure to report sexual abuse of a child, prostitution-related offenses, patronizing a sexually exploited child, child pornography, bribery, official misconduct, solicitation of misconduct, tampering with public records, perjury, communicating with or harassment of jurors and witnesses, money laundering, obstruction of justice, and racketeering activity, but with a requirement for Attorney General certification or a requirement that offenses occur in more than one county or have a statewide nexus. Effective immediately.