Rep. Kevin Schmidt

Amends the Property Tax Code. In a provision concerning the Low-Income Senior Citizens Assessment Freeze Homestead Exemption, provides that, beginning in taxable year 2026, the taxpayer's annual household income for purposes of determining eligibility for the exemption shall be reduced by any amounts paid by the taxpayer as Medicare premiums during the calendar year. Effective immediately.

Amends the Property Tax Code. Provides that, for taxable year 2026, the maximum income limitation for the senior freeze shall be $75,000 for all qualified property (currently, $65,000). Provides that the maximum income limitation shall be adjusted each year according to the change in the Consumer Price Index for All Urban Consumers. Effective immediately.

Amends the Higher Education Student Assistance Act. Establishes the Illinois Trades Retention and Development Encouragement (ITRADE) Grant Program to be administered by the Illinois Student Assistance Commission. Provides that the Illinois Student Assistance Commission shall award grants under the program to eligible applicants who (i) have graduated from high school or have received a State of Illinois High School Diploma, (ii) are pursuing or intend to pursue a qualifying degree or certificate at a qualified institution, and (iii) are entitled to apply for assistance. Provides that a qualifying degree or certificate is an associate degree or certificate granted by a qualified institution in a field related to the trades, including, but not limited to, electrical work, plumbing, masonry, steel working, fabrication, or construction. Amends the State Finance Act to make conforming changes. Effective January 1, 2026.

Amends the School Code. In a provision regarding student athletes and concussions and head injuries, further defines "physician" to include a chiropractic physician as defined in the Medical Practice Act of 1987. In a provision regarding health examinations and immunizations, allows a chiropractic physician licensed under the Medical Practice Act of 1987 to be responsible for the performance of an athletic physical examination and requires the chiropractic physician to sign all report forms required for the athletic physical examination. Makes conforming changes.

Amends the Illinois TRUST Act. Provides that, notwithstanding any other provision of law to the contrary, a county is not required to comply with the provisions of the Act if the county board of the county adopts a resolution for that purpose on or after the effective date of the amendatory Act. Provides that if the county board adopts such a resolution, neither the county nor any officer or employee of the county shall be civilly or criminally liable for noncompliance with the Act.

Amends the Administration Article of the Illinois Public Aid Code. Provides that by January 1, 2026, and every January 1 thereafter, the Department of Healthcare and Family Services shall publish on its official website a complete and comprehensive report of its receipts and expenditures under the Medical Assistance program during the prior fiscal year. Requires the report to be organized by type of service and to detail all State and federal funds received, allocated, and expended during the reporting year, including the amount of any federal matching funds or reimbursements received by the Department for federally mandated services, State optional services, waiver services, and services provided to noncitizens. Requires the report to also include a detailed accounting of any State or federal funds appropriated to the Department for the Medical Assistance program in a prior fiscal year that were subsequently allocated and expended for covered services during the reporting year. Provides that the first report due January 1, 2026 shall include a compilation of individual reports on funding receipts and expenditures under the Medical Assistance program for State fiscal years 2018 through 2025. Effective immediately.

Amends the Criminal Code of 2012. Creates the offense of fentanyl-related child endangerment. Provides that a person commits the offense when the person knowingly or recklessly endangers the life or health of a child under 18 years of age by exposing or allowing exposure of the child to fentanyl, including consumption of fentanyl. Provides that a violation is a Class 2 felony. Creates the offense of aggravated fentanyl-related child endangerment. Provides that a person commits the offense when the person knowingly or recklessly endangers the life or health of a child under 18 years of age by exposing or allowing exposure of the child to fentanyl, including consumption of fentanyl and the child experiences death, great bodily harm, disability, or disfigurement as a result of the fentanyl-related child endangerment. Provides that exposure to fentanyl as prescribed or administered by a health care professional in the course of medical treatment does not constitute endangerment. Provides that a violation is a Class X felony for which the offender shall be sentenced to a term of imprisonment of not less than 6 years and not more than 30 years and fined not to exceed $100,000. Defines terms.

Amends the Property Tax Code. Provides that, in all counties, the equalized assessed value of property in a general assessment year shall not exceed the equalized assessed value of the property in the immediately preceding general assessment year, increased by the lesser of: (1) 3% of the equalized assessed value of the property for the immediately preceding general assessment year; or the percentage increase, if any, in the Consumer Price Index during the 12-month calendar year preceding the general assessment year for which the property is being reassessed. Provides that the limitation does not apply if the increase in assessment is attributable to an addition, improvement, or modification to the property. Preempts the power of home rule units to tax. Effective immediately.

Amends the Property Tax Code. Provides that, beginning in taxable year 2026, no taxing district, other than a home rule unit, may levy a tax on any parcel of real property that is more than 105% of the base amount unless (i) the increase is attributable to substantial improvements to the property, (ii) the taxing district did not levy a tax against the property in the previous taxable year, or (iii) the increase is attributable to a special service area. Provides that "base amount" means the tax levied by the taxing district on the subject property in the immediately preceding taxable year, except that, if the property received a homestead exemption in the immediately preceding taxable year and is not eligible for that exemption in the current taxable year, then the base amount shall be the tax that would have been levied by the taxing district on the subject property in the immediately preceding taxable year if the homestead exemption had not been applied. Provides that a taxing district may elect to be exempt from those provisions for one or more taxable years if the exemption is approved by referendum. Effective immediately.

Amends the School Code. Allows a METT Educator District License for teaching a course in manufacturing, engineering, technology, or a trade (METT) to be issued to an applicant who has at least 10,000 working hours in a trade. Provides that a METT Educator District License may be issued to qualified individuals who have not obtained a bachelor's degree or an equivalent number of hours in an educational program at an institution of higher education. Provides that a METT Educator District License is valid until June 30 immediately following 5 years of the license being issued and may be renewed. Provides that a METT Educator District License is valid only for the teaching of a course that the State Board of Education has identified as related to the work experience of the licensee. Sets forth other provisions regarding the license. Amends the Postsecondary and Workforce Readiness Act. Provides that the State Board of Education, in conjunction with the Department of Commerce and Economic Opportunity or the Department of Labor, shall expand a database to identify METT labor shortages. Provides that by July 1, 2028, school districts in identified regions shall be notified by the State Board and shall participate in a College and Career Pathway Endorsement program and offer a METT endorsement. Makes other changes.