Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to the foster care expenses, not to exceed $1,000 in any taxable year, paid or incurred by the taxpayer with respect to a qualified dependent child. Provides that the credit may be prorated. Effective immediately.
Amends the School Code. Requires a school board to prohibit a student from using a cellular telephone in a school or on school property. Provides that the restriction shall not apply during lunch, recess, passing periods, or emergency situations. Repeals provisions allowing a school board to establish rules and disciplinary procedures governing the use or possession of cellular radio telecommunication devices by a student.
Amends the Illinois Income Tax Act. In provisions concerning the estimated tax, provides that the required annual payment is the lesser of: (i) 90% of the tax shown on the return for the taxable year, or if no return is filed, 90% of the tax for the year; (ii) 100% of the tax shown on the return of the taxpayer for the preceding taxable year if a return showing a liability for tax was filed by the taxpayer for the preceding taxable year and the preceding year was a taxable year of 12 months; or (iii) 90% of the tax for the taxable year that would have been due based on the Act as it exists on the first day of the taxable year. Effective immediately.
Amends the Substance Use Disorder Act. Provides that beginning on the effective date of the amendatory Act, the Department of Human Services shall not approve any initial or renewal application for the licensure of a facility where substance use treatment or intervention services will be provided within 1,000 feet of: (i) any building or buildings or real property comprising a public or private elementary or secondary school, community college, college, or university, including any adjacent school yard, school playing field, or school playground; (ii) a public playground; or (iii) any public park building or real property comprising any public park. Provides that nothing in the amendatory Act shall be construed to invalidate any initial or renewal application for licensure approved prior to the effective date of the amendatory Act.
Amends the Liquor Control Act of 1934. In a provision requiring certain licensees to file a bond with the Department of Revenue, provides an exception for a manufacturer or importing distributor who is applying for a manufacturer's or importing distributor's license for the first time. Provides that the bond may be required as a condition to renew a license for subsequent annual license terms if a manufacturer or importing distributor exceeds $50,000 in tax liability. Provides that the Illinois Liquor Control Commission shall not renew a license for any applicant for a manufacturer's or importing distributor's license if the State Commission has received a notification from the Department showing that the applicant is required to file and has not filed a satisfactory bond with the Department and that the bond has not been approved by the Department. Removes language providing that the State Commission shall not issue a license to any applicant for a manufacturer's or importing distributor's license unless the Commission has received a notification from the Department showing that such applicant has filed a satisfactory bond with the Department and that such bond has been approved by the Department.
Amends the Illinois Vehicle Code. Requires the Secretary of State to accept forms and documents that are manually signed and scanned or signed with a digital signature as an alternative to physical hard copies when processing applications for vehicle registration.
Amends the Illinois Police Training Act. In provisions requiring a law enforcement agency to report misconduct committed by the agency's police officers, provides that the chief administrator of the law enforcement agency may be brought before the Certification Review Panel if the law enforcement agency fails to comply with the provisions. Provides that, upon a recommendation of the Panel, the Illinois Law Enforcement Training Standards Board may suspend the chief administrator's law enforcement certification for a period of no less than 30 days. Allows the Board to bring a discretionary decertification action against the chief administrator for a second or subsequent violation of the provisions. Effective immediately.
Amends the Illinois Income Tax Act. Creates an income tax credit for each individual who (i) serves as a first responder for at least 10 months during the taxable year and (ii) incurs unreimbursed qualified wellness expenses during the taxable year. Provides that the amount of the credit is equal to 50% of the unreimbursed qualified wellness expenses incurred by the taxpayer during the taxable year, up to a maximum of $250 per eligible taxpayer. Sets forth limitations on the aggregate amount of credits that may be awarded under the amendatory Act. Effective immediately.
Amends the State Finance Act. Provides that, beginning in 2026, the Governor's Office of Management and Budget shall, at the time set forth for the submission of the State budget under the State Budget Law, provide to the Chairperson and the Minority Spokesperson of each of the appropriations committees of the House of Representatives and the Senate, as well as to the Commission on Government Forecasting and Accountability, a report of (i) all full fiscal year transfers made among line-item appropriations under a specified provision of the Act in the previous fiscal year and during the current fiscal year to date, and (ii) all projected full fiscal year transfers to be made among line-item appropriations under that provision for the remainder of the current fiscal year and the next fiscal year, based on estimates prepared by the Governor's Office of Management and Budget. Provides that the report shall include a detailed summary of estimates upon which projected line-item transfers are based. Effective immediately.
Amends the Educator Licensure Article of the School Code. Requires the State Board of Education to create a system for the automatic suspension of a license if the holder of that license has been convicted of a crime under the Sex Offenses Article of the Criminal Code of 2012 or a crime that requires registration under the Sex Offender Registration Act.
