Rep. Dave Severin

Amends the Illinois Administrative Procedure Act. Requires an agency that proposes a new rule or an amendment to an existing rule that may have an impact on persons or entities in downstate Illinois to consider specified methods for reducing the impact of that rulemaking and provide an opportunity to participate in the rulemaking process before or during the notice period utilizing specified techniques. Requires each agency to include in its regulatory agenda summary a statement of whether a rule will affect persons or entities in downstate Illinois. Defines "downstate Illinois". Effective immediately.

Amends the Property Tax Code. In provisions concerning an exemption for veterans with disabilities who qualify for Specially Adapted Housing, increases the maximum assessed value of the property from $100,000 to $150,000. Effective immediately.

Amends the Code of Criminal Procedure of 1963. Restores the death penalty for the first degree murder of a peace officer killed while performing his or her official duties, to prevent the performance of his or her official duties, or in retaliation for performing his or her official duties, and the defendant knew or should have known that the murdered individual was a peace officer. Creates the Capital Crimes Litigation Act of 2023. Provides specified funding and resources for cases in which a sentence of death is an authorized disposition. Creates the Capital Litigation Trust Fund. Provides that all unobligated and unexpended moneys in the Death Penalty Abolition Fund are transferred into the Capital Litigation Trust Fund. Amends the State Appellate Defender Act. Provides that in cases in which a sentence of death is an authorized disposition, the State Appellate Defender shall provide trial counsel with legal assistance and the assistance of expert witnesses, investigators, and mitigation specialists from funds appropriated to the State Appellate Defender specifically for that purpose by the General Assembly. Provides that the Office of State Appellate Defender shall not be appointed to serve as trial counsel in capital cases. Amends the Freedom of Information Act, the State Finance Act, and the Criminal Code of 2012 to make conforming changes.

Amends the Illinois Income Tax Act. Provides that the rate of tax on individuals, trusts, and estates is 4.85% (currently, 4.95%). Makes a conforming change concerning the pass-through entity tax. Effective immediately.

Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to the foster care expenses, not to exceed $1,000 in any taxable year, paid or incurred by the taxpayer with respect to a qualified dependent child. Provides that the credit may be prorated. Effective immediately.

Amends the Use Tax Act and the Retailers' Occupation Tax Act. Creates a sales tax holiday period for certain school supplies from August 2, 2024 through August 11, 2024.Effective immediately.

Amends the Illinois Income Tax Act. Creates a credit for individual taxpayers in an amount equal to 100% of the eligible recycling costs incurred by the taxpayer during the taxable year, not to exceed $1,000 per taxpayer. Provides that "eligible recycling costs" means costs associated with the collection, separation, conversion, or treatment of recyclable solid waste materials, including, but not limited to, paper, glass, and plastic.

Amends the Property Tax Code. Provides that, beginning in taxable year 2024, 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 Illinois Income Tax Act. Creates an income tax credit in an amount equal to the foster care expenses, not to exceed $1,000 in any taxable year, paid or incurred by the taxpayer with respect to a qualified dependent child. Provides that the credit may be prorated. Effective immediately.

Amends the State Universities Civil Service Act. Provides that each academic year, a public university shall offer a 50% tuition waiver for undergraduate education to each child of an employee of the State Universities Civil Service System ("University System") who has been employed by the University System for an aggregate period of at least 7 years. Sets forth requirements relating to the 50% tuition waiver. Provides that each academic year, a public university shall offer a full tuition waiver for undergraduate education to each child of a person who died while employed full time by the University System or while on leave from full-time employment. Sets forth requirements relating to the full tuition waiver. Amends various Acts relating to the governance of public universities in this State to require full undergraduate tuition waivers for the children of persons who died while employed full time by any public university or while on leave from full-time employment. Sets forth requirements relating to the full tuition waiver. Effective July 1, 2024.