Rep. Michael J. Zalewski

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Creates an exemption for qualified tangible personal property used in the construction or operation of a data center that has been granted a certificate of exemption by the Department of Revenue. Amends the Department of Revenue Law of the Civil Administrative Code of Illinois to add provisions concerning those certificates of exemption. Effective immediately.

Amends the Illinois Income Tax Act. Provides that any person required to file a federal Form 1099 with respect to a nonresident who performed services within the State during the taxable year shall file a copy of that form with the Department of Revenue. Provides that a third-party settlement organization that is required to file an information return under certain provisions of the Internal Revenue Code shall, within 30 days of the date the filing is due to the Internal Revenue Service, file a duplicate return with the Department of Revenue. Provides that third-party network transactions are subject to the $600 de minimis reporting requirements set forth in the Internal Revenue Code, rather than the de minimis reporting requirements otherwise applicable to third-party settlement organizations under the Internal Revenue Code.

Amends the Illinois Municipal Code. Creates the Municipal Gas Use Tax Law. Provides that beginning January 1, 2020, a municipality may impose a self-assessing purchaser tax rate of the lower of 2.4 cents per therm or 5% of the purchase price for the privilege of using in the municipality gas obtained in a purchase of out-of-state gas. Provides that, in the alternative, a purchaser may elect for a tax of 2.4 cents per therm that a delivering supplier maintaining a place of business in the State collects from the purchaser. Provides for registration requirements for self-assessing purchasers and delivering suppliers. Includes procedures for self-assessing purchasers and delivering suppliers to submit returns and to remit the tax to the Department of Revenue. Effective January 1, 2020.

Creates the Sports Wagering Act. Contains only a short title provision.

Creates the Sports Wagering Act. Contains only a short title provision.

Amends the Liquor Control Act of 1934. Provides that investigators of the Liquor Control Commission are peace officers with jurisdiction, including arrest powers, throughout the State. Provides that no investigator shall exercise the powers of a peace officer until he or she has qualified as a peace officer according to the requirements set by the Illinois Law Enforcement Training Standards Board. Requires the Executive Director of the Liquor Control Commission to authorize each investigator and to issue a distinctive badge and identification. Provides that where an investigation has revealed a violation of the Act, the Commission may also issue a cease and desist notice or file a complaint with the Attorney General (currently, the Commission can only inform the local liquor authority or file a complaint with the State's Attorney).

Amends the Downstate Firefighter Article of the Illinois Pension Code. Provides that if a person who first becomes a firefighter under the Article on or after January 1, 2011 and who is not receiving a disability pension under specified provisions dies for specified reasons, then a pension shall be paid to his or her survivors in the amount equal to the greater of (i) 54% of the firefighter's monthly salary at the date of death or (ii) 66 2/3% of the firefighter's earned pension at the date of death (rather than the amount of 66 2/3% of the firefighter's earned pension at the date of death). Provides that the changes apply without regard to whether the deceased firefighter was in service on or after the effective date of the amendatory Act. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.

Creates the Internet Gaming Act. Contains only a short title provision.

Amends the Illinois Income Tax Act. Creates a credit for taxpayers who (i) own residential rental property in the State and (ii) enter into or renew a lease agreement with a qualified renter during the taxable year. Provides that the credit shall be equal to 15% of the annual rent paid to the taxpayer by that qualified renter. Provides that the term "qualified renter" means any person who has been convicted of a crime in this State or any other jurisdiction. Effective immediately.

Creates the Sports Wagering Act. Contains only a short title provision.