Rep. Abdelnasser Rashid

Amends the Illinois Income Tax Act. Provides that, for taxable years beginning on or after January 1, 2023, a taxpayer shall be allowed a credit in an amount equal to 50% of the cost of any qualified electric bicycle placed in service by the taxpayer during the taxable year. Provides that the total credit allowed to a taxpayer may not exceed $1,000 for all taxable years. Provides that, to claim the credit, the taxpayer must apply to the Department of Revenue for a certificate of credit in the form and manner required by the Department by rule. Provides that no later than 3 years after the effective date of the amendatory Act, the Department shall report to the Governor and to the General Assembly the number of tax credit certificates awarded and the aggregate dollar amount of the tax credit certificates allowed. Effective immediately.

Amends the Property Tax Code. Provides that the Property Tax Appeal Board shall not accept or consider any appraisal that does not meet the Uniform Standards of Professional Appraisal Practice as promulgated by The Appraisal Foundation at the time the appeal was filed. Provides that the Property Tax Appeal Board Process ends in counties with 3,000,000 or more inhabitants for all property with the 2023 assessment year. Provides that the Property Tax Appeal Board may retain jurisdiction over any appeal properly filed with respect to a property in a county of 3,000,000 or more inhabitants before the last day of calendar year 2024, provided that any such appeal that is not resolved by the last day of 2024 shall be dismissed without a decision, notwithstanding the other provisions. Provides that such a dismissal may not be appealed, but a tax objection case may be filed pursuant to the Property Tax Code in the circuit court of the county in which the property involved in the dismissed case is situated for a period of one year after the date of the dismissal, notwithstanding any temporal filing limitations. Effective immediately.

Creates the Protect Illinois Technology Jobs Act. Provides that a provider of a digital application distribution platform for which cumulative downloads of software applications from the digital application distribution platform to Illinois users exceed 1,000,000 downloads in the previous or current calendar year may not: (i) require a software application developer that is domiciled in the State to use a particular in-application payment system as a mode of accepting payments from a user for software application downloads or digital purchases; (ii) require use of a particular in-application payment system as a mode of accepting payments from Illinois users to download a software application or purchase a digital or physical product or service through a software application; (iii) retaliate against a developer that is domiciled in the State or an Illinois user for using an in-application payment system or digital application distribution platform that is not owned by, operated by, or affiliated with the provider; or (iv) discriminate against any developer on account of the developer using a third-party payment system to process payments for in-application payments. Exempts special-purpose digital application distribution platforms from the Act. Provides that the Attorney General may receive complaints and investigate violations of the Act. Provides that any person aggrieved by a violation of the Act may commence a civil action. Provides that nothing in the Act shall restrict the ability of a digital application distribution platform to determine the manner in which applications may be downloaded, and specifically, nothing in the Act shall prohibit the ability of a digital application distribution platform to prohibit side-loading of applications. Defines terms.

Amends the Illinois Income Tax Act. Provides that, for tax years ending on or after December 31, 2024, the Department of Revenue shall print on each standard individual income tax return a single provision that authorizes the Department of Revenue to share the taxpayer's income information with local county assessment officials for the purpose of verifying the taxpayer's income information. Provides that, by April 1, 2025, the office of each chief county assessment officer must interface with the Department's tax system.

Amends the Property Tax Code. Provides that wireless telecommunication towers that are not otherwise exempt under a specific provision of the Code are subject to local property taxes and shall be valued according to policies adopted by the chief county assessment officer. Effective immediately.

Amends the Illinois Income Tax Act. Creates an income tax credit for taxpayers who: (1) paid rent on a personal residence in Illinois for at least 6 months during the taxable year; (2) are not claimed as a dependent on someone else's federal income taxes for the taxable year; and (3) have a federal adjusted gross income of less than $83,250, if the taxpayer is married filing a joint return, or $40,770, if the taxpayer is not married filing a joint return. Provides that, if the taxpayer is married filing a joint return, then the amount of the credit is $1,000 for both taxpayers as a single unit. Provides that, if the taxpayer is not married filing a joint return, then the amount of the credit is $500. Effective immediately.

Amends the Election Code. Provides that all local election authorities shall post requirements and qualifications for running for local offices and petition filing deadlines on the website of the local election authority.

Amends the Condominium Property Act. Provides that any unit owner who does not vote in favor of the sale of property has 30 days after the date of the meeting at which a sale was approved to file a written objection to the sale to the manager or board of managers. Provides that if there are any remaining reserve funds left over from the sale of the property, such reserve funds shall be returned in proportion to the unit owner's interest in the property prior to deconversion.

Honors and thanks State Representative Frances Ann Hurley for her years of dedicated service. Wishes her the best on her future success.

Amends the State Housing Act. Makes a technical change in a Section concerning the short title.