Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, from July 1, 2026 through December 31, 2026, use and occupation taxes on motor fuel and gasohol are imposed at the rate of 1.25%. Makes corresponding changes concerning the distribution of proceeds. Effective immediately.
Maddy summaryThis bill is a House Resolution that formally commends Alpha and Omega Construction and Lowe's Home Improvement for their assistance to veterans and their families in need of roofing repairs. The resolution recognizes the specific actions of these organizations, noting that the construction company provided free labor while Lowe's donated materials to complete five home repair projects. As a procedural measure, the bill does not change any laws or policies but serves to publicly acknowledge and present a copy of the resolution to the two companies as a symbol of appreciation.
Creates the Educational Choice for Illinois Children Act. Contains legislative findings. Provides that the State Board of Education, in coordination with the Department of Revenue, shall establish and approve a list of scholarship granting organizations that meet the requirements of Section 70411 of the One Big Beautiful Bill Act to facilitate opting the State of Illinois into the school choice tax credit provisions of the One Big Beautiful Bill Act. Provides that the list shall be published on the State Board of Education's Internet website. Effective immediately.
Creates the Fixing Illinois Higher Education Funding Act. Requires the Board of Higher Education to study the cost drivers of State universities and develop a comprehensive, 10-year plan to ensure the long-term performance and sustainability of higher education in the State that ensures funding supports education outcomes, assesses the affordability of higher education for students, and supports long-term economic and workforce development goals. Sets forth factors to be studied. Requires the Board to issue a report based on the findings of the study to the Governor and the General Assembly no later than March 31, 2027. Effective immediately.
Appropriates $20,000,000 to the University of Illinois for the purpose of increasing the extension service trust fund allocation for the University of Illinois Extension program. Effective July 1, 2026.
Amends the Illinois Income Tax Act. Creates an income tax deduction for gratuities that are included in the taxpayer's federal adjusted gross income. Creates an income tax deduction for the amount of overtime compensation that is paid to the taxpayer during the taxable year and that is included in the taxpayer's federal adjusted gross income. Effective immediately.
Declares May 2026 as ALS Awareness Month in the State of Illinois. Calls upon all Illinoisans to join in supporting amyotrophic lateral sclerosis (ALS) research and advocating for increased funding and to stand in solidarity with those affected by this relentless disease. Expresses support for the ALS community as they seek to increase awareness, prioritize research funding, and secure additional caregiving support.
Amends the Illinois Income Tax Act. Creates an income tax deduction for gratuities that are included in the taxpayer's federal adjusted gross income. Creates an income tax deduction for the amount of overtime compensation that is paid to the taxpayer during the taxable year and that is included in the taxpayer's federal adjusted gross income. Effective immediately.
Amends the Illinois Vehicle Code. Provides that if a graduated driver's license holder who is under the age of 18 is convicted of violating State law while operating a motor vehicle with more than one passenger in the vehicle who is under the age of 20, unless any additional passenger or passengers are siblings, step-siblings, children, or stepchildren of the driver, and that results in bodily harm, permanent disability, or death to another, the graduated license shall be suspended for 6 months. Effective immediately.
Maddy summaryThis bill designates the strawberry milkshake as the official state beverage of Illinois. It achieves this by adding a new section to the State Designations Act that formally recognizes the drink. The change primarily affects state symbols and does not alter laws regarding food sales or consumption.
