Rep. Jay Hoffman

Amends the Property Tax Code. Provides that, for taxable year 2026, the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption is $75,000 (currently, $65,000). Provides that, beginning in taxable year 2027, the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption shall be increased each year by the percentage increase, if any, in the Consumer Price Index. Effective immediately.

Amends the Workers' Compensation Act. Provides that the rebuttable presumption concerning specified conditions or impairments of health of an employee employed as a firefighter, emergency medical technician, emergency medical technician-intermediate, advanced emergency medical technician, or paramedic is intended to shift the burden of proof to the employing entity and any party attacking the presumption must establish by clear and convincing evidence an independent and non-work related cause for the condition or disability and prove that no aspect of the employment contributed to the condition. Provides that the rebuttable presumption relating to hearing loss cannot be overcome with evidence allegedly showing that the injured employee did not meet specified exposure thresholds.

Congratulates United Congregations of Metro-East for 25 years of dedicated service, advocacy, and leadership in the pursuit of justice, equity, and community empowerment.

Maddy summaryHB 1090 amends the Prevailing Wage Act by making formatting changes to the definition of "public works" in the statute. This is a technical adjustment to the legal text, not a change to the policy or scope of the prevailing wage requirement. The bill does not alter which projects are covered by prevailing wage rules or affect any workers, contractors, or government entities. It is a procedural update to the bill's language.

Amends the Illinois Vehicle Code. Provides that if the person accused of reckless driving unintentionally caused a death or type A injury to another person, the trier of fact may infer that the person acted with a willful or wanton disregard for the safety of persons if the person is issued a uniform citation for 3 or more violations under the Code in causing the crash.

Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Increases the exclusion amount from $4,000,000 to $6,000,000 for persons dying on or after January 1, 2026. Effective immediately.

Amends the Video Gaming Act. Provides that a licensee under the Act may not advertise its video gaming operation using physical advertisements outside the video gaming location or on off-premises billboard signs unless the advertisement is directly and permanently affixed to a building on the video gaming location or on a permanent pole sign that is permanently affixed to a foundation. Provides that provisions regarding restrictions on advertising do not apply in the first 90 days after a video gaming location is issued a license.

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, 2026 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 Illinois Income Tax Act. Provides that the maximum amount for the credit for instructional materials and supplies shall be $500 for each semester in the taxable year for taxable years beginning on or after January 1, 2026 (currently, $500 per taxable year). Effective immediately.

Amends the Illinois Procurement Code. Provides that a State agency or public institution of higher education may request that certain procurements be designated as continuous improvement procurements.