Rep. Michael J. Zalewski

Amends the Illinois Independent Tax Tribunal Act of 2012. Expands the jurisdiction of the Tribunal to include the County Motor Fuel Tax Law, the Live Adult Entertainment Facility Surcharge Act, the Vehicle Use Tax, the Metropolitan Pier & Exposition Authority Food and Beverage Tax, the Tire User Fee, the Chicago Soft Drink Tax, the Drycleaning Solvent Tax, the Energy Assistance Act of 1989, and the Qualified Solid Waste Fee. Provides a transition schedule for the expansion of jurisdiction. Provides for additional procedures, including automatic remand, and a reduced filing fee for certain cases. Effective immediately.

Amends the Governmental Account Audit Act. Makes a technical change in a Section concerning reports to the Comptroller.

Urges the Illinois State Board of Education to send a list of all non-public schools that have been recognized as Invest in Kids Act qualified schools for the 2017-2018 school year, and all schools that could be recognized as qualified schools before the 2018-2019 school year to the Illinois Department of Revenue.

Amends the Wildlife Code. Provides that deer hunting permits for youth hunters shall be open statewide and not limited to one specific county.

Amends the Corporate Accountability for Tax Expenditures Act. Provides that the Unified Economic Development Budget shall be due within 6 months (instead of 3 months) after the end of the fiscal year. Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. For the purposes of mandatory payments by electronic funds transfer, provides that the annual tax liability includes motor fuel tax liability and fees under the Environmental Impact Fee Law. Amends the Illinois Income Tax Act. Makes changes concerning deposits into the Income Tax Refund Fund, the Fund for the Advancement of Education, and the Commitment to Human Services Fund. Amends the Property Tax Code to allow the Department of Revenue to publish equalization factors on its website. Amends the Retailers' Occupation Tax Act, the Service Occupation Tax Act, the Service Use Tax Act, and the Use Tax Act to make technical corrections. Amends various tax Acts to provide that, if a payment provided for under one of those Acts exceeds the taxpayer's liability under that Act, then the taxpayer may credit the excess payment against liability subsequently to be remitted to the Department of Revenue. Amends the Renewable Energy, Energy Efficiency, and Coal Resources Development Law of 1997 and the Energy Assistance Act to incorporate certain provisions of the Retailers' Occupation Tax Act. Effective immediately.

Amends the Downstate Firefighter Article of the Illinois Pension Code. Provides that the limit on salary for all purposes under the Code for Tier 2 firefighters shall annually be increased by the lesser of 3%, including all previous adjustments, or the annual unadjusted percentage increase in the consumer price index-u (rather than one-half the annual unadjusted percentage increase in the consumer price index-u) for the 12 months ending with the September preceding each November 1, including all previous adjustments. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.

Amends the Liquor Control Act of 1934. Authorizes a class 1 brewer, class 2 brewer, or a craft distiller to obtain a special use permit license. Makes conforming changes. Effective immediately.

Creates the Fantasy Sports Contest Act to provide regulation of companies providing access to paid fantasy sports contests and protect Illinois consumers who play paid fantasy sports contests for prizes from unfair acts and practices that may arise in the gaming process. Provides for the licensure of fantasy sports contest operators by the Illinois Gaming Board. Contains provisions concerning definitions, applicability, authority of the Board, fantasy sports player accounts, data security requirements, restrictions on games offered, prohibited activities, advertising, withholding of delinquent child support, audits, annual reports, applications, background investigations, fees, imposition and distribution of a privilege tax, and limitations on taxation of fantasy sports contest operators. Amends the Regulatory Sunset Act to provide that the Fantasy Sports Contest Act is scheduled to be repealed on January 1, 2021. Amends the Public Aid Code to add a fantasy sports contest operator licensed under the Fantasy Sports Contest Act to the definition of "State gaming licensee" under provisions concerning certification to any State gaming licensee of past due child support. Amends the Criminal Code of 2012 to provide that participants in fantasy sports contests and participation in fantasy sports contests as defined and offered under the Fantasy Sports Contest Act shall not be convicted of gambling. Effective immediately.

Amends the Deaf and Hard of Hearing Commission Act. Provides that the Deaf and Hard of Hearing Commission shall be composed of 11 Commissioners (currently, members) that are appointed by the Governor and confirmed by the Senate. Requires at least 8 (currently, 6) commissioners of the Commission to be people who are deaf, deafblind, or hard of hearing. Specifies the membership of the Commission. Modifies the qualifications and duties of the Director of the Commission. Provides that the added Director qualifications shall apply to anyone who becomes Director on or after the effective date of this amendatory Act. Establishes the Director as the chief executive officer of the Commission. Modifies a Section concerning the powers and duties of the Commission. Defines "commissioner".

Amends the Illinois Pension Code. Makes a technical change in a Section concerning prohibited transactions.