Rep. Michael Kelly

Amends the Sports Wagering Act. Provides that "sports wagering" also includes participation in any prediction market involving a sports event or any portion of a sports event, or the individual performance statistics of athletes in a sports event, including the offering, listing, solicitation, purchase, sale, trading, exchange, or settlement of any event contract, sports-event contract, or other contract, agreement, or transaction, whether described as a derivative, option, binary contract, or similar instrument, in which a person risks something of value on the occurrence, nonoccurrence, or outcome of such sports event or any portion of a sports event or athlete performance statistics; such activity constitutes sports wagering regardless of whether the contract, agreement, or transaction is entered into on a peer-to-peer basis, whether participants take positions against one another rather than against the operator, whether the operator is not a counterparty to the transaction, or whether the operator describes the activity as an investing opportunity, exchange, marketplace, or prediction market.

Amends the Sports Wagering Act. Provides that the tax imposed on each master sports licensee for each individual wager placed with the master sports licensee for sports wagering over the Internet or through a mobile application shall end on July 1, 2026. Effective immediately.

Amends the Illinois Vehicle Code. Provides that no person may be retained in service as an investigator to investigate and enforce provisions of the Act administered by the Secretary of State after he or she has reached 65 (instead of 60) years of age. Removes the exemption for persons employed in the title of Capitol Police Investigator.

Amends the Criminal Code of 2012. Provides that any person who is harmed by the unlawful sale, distribution, promotion, or exhibition of obscene material may bring a civil action against the individual or entity responsible for the violation. Provides that the prevailing plaintiff in a civil action under this provision may be entitled to compensatory damages for actual damages suffered as a result of the obscenity violation. Provides that a civil action for obscenity violations under this provision must be brought within 5 years of the discovery of the violation or the harm caused by the violation. Provides that, in any successful civil action, the plaintiff may be entitled to recover reasonable attorney's fees in addition to the damages awarded. Provides that a court may grant injunctive relief to prevent further violations of this provision, including the cessation of the sale, distribution, or exhibition of obscene material by the defendant. Provides that the civil action may be brought in the county where the defendant resides, where the unlawful sale, distribution, promotion, or exhibition occurred, or where the plaintiff resides, if applicable.

Amends the Interest Act. Provides that, whenever the rate of interest exceeds an annual percentage rate of 8% on any written contract, agreement or bond for deed providing for the installment purchase of residential real estate made primarily for personal, family, or household purposes (rather than for the installment purchase of residential real estate), or on any loan secured by a mortgage on residential real estate made primarily for personal, family, or household purposes (rather than on any loan secured by a mortgage on residential real estate), it shall be unlawful to provide for a prepayment penalty or other charge for prepayment.

Amends the Illinois Income Tax Act. Creates an income tax deduction for gratuities that are included in the taxpayer's federal adjusted gross income. Effective immediately.

Provides that the Act may be referred to as the Daniel Capuano Memorial Act. Amends the Criminal Code of 2012. Creates the offense of first responder endangerment. Provides that a person commits the offense when he or she knowingly creates a dangerous condition and intentionally conceals the dangerous condition in a commercial property under his or her management or operational control and the dangerous condition is found to be the primary cause of the death or serious bodily injury of a first responder in the course of his or her official duties. Provides that a violation is a Class 4 felony. Defines various terms.

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 Criminal Code of 2012. Provides that the sentence for aggravated criminal sexual assault, which does not otherwise provide for an enhanced penalty, is a Class X felony for which 5 years shall be added to the term of imprisonment imposed by the court. Provides that the sentence for predatory criminal sexual assault of a child, which does not otherwise provide for an enhanced penalty, is a Class X felony with a minimum term of imprisonment of 11 (rather than 6) years.

Amends the Illinois Income Tax Act. Creates an income tax credit for taxpayers who employ qualified employees. Provides that the term "qualified employee" means an individual who (i) is employed by the taxpayer as an engineer and (ii) graduated from an engineering program at an accredited institution of higher learning with a Bachelor's degree or higher within the 5 years immediately preceding the taxable year. Provides that the credit shall be equal to (i) 10% of the compensation paid by the taxpayer during the taxable year to qualified employees who graduated from an engineering program at an accredited institution of higher learning in Illinois or (ii) 5% of the compensation paid by the taxpayer during the taxable year to qualified employees who graduated from an engineering program an accredited institution of higher learning not located in Illinois. Effective immediately.