Amends the Illinois Income Tax Act. Provides that a taxpayer who is a family caregiver is eligible to receive a nonrefundable income tax credit in an amount equal to 100% of the eligible expenditures incurred by the taxpayer during the taxable year related to the care of an eligible family member, but not exceed $1,500 for the same eligible family member. Provides that the term "eligible family member" means a person who: (1) is at least 18 years of age during a taxable year; (2) requires assistance with at least one activity of daily living; (3) is a resident of the State; and (4) is related to the family caregiver. Effective immediately. Correctional Note (Dept of Corrections) There is no fiscal or population impact on the department. Pension Note (Government Forecasting & Accountability) HB 2974 amends the Illinois Income Tax Act in a way that does impact any pension system. Judicial Note (Admin Office of the Illinois Courts) This legislation would neither increase nor decrease the number of judges needed in the State of Illinois. State Debt Impact Note (Government Forecasting & Accountability) This bill would not change the amount of authorization for any type of State-issued or State-supported bond, and, therefore, would not affect the level of State indebtedness. Land Conveyance Appraisal Note (Dept. of Transportation) No land conveyances are included in this bill; therefore, there are no appraisals to be filed. Housing Affordability Impact Note (Housing Development Authority) This bill will have no effect on the cost of constructing, purchasing, owning, or selling a single-family residence. State Mandates Fiscal Note (Dept. of Commerce & Economic Opportunity) This bill does not create a State mandate Home Rule Note (Dept. of Commerce & Economic Opportunity) This bill does not pre-empt home rule authority. Balanced Budget Note (Office of Management and Budget) Please be advised that the Balanced Budget Note Act does not apply to this bill, as it is not a supplemental appropriation that increases or decreases appropriations. Under the Act, a balanced budget note must be prepared only for bills that change a general funds appropriation for the fiscal year in which the new bill is enacted. Fiscal Note (Dept. of Revenue) The fiscal impact of HB 2974 would be a reduction in income tax revenue by an estimated $870 million to $1.74 Billion per year depending on the assumed claim rate. This estimate is based on data from the AARP "Caregiving in the US" 2015 report. From there we estimate that there are 1.36 Million caregivers caring for an adult in Illinois. Following the bill's language, we reduce that number to account only for those caring for an eligible family member. Based on the same data source we arrive to 1.16 Million caregivers that may qualify for this tax credit. When we apply the credit amount of $1,500 per qualified taxpayers to this latest figure, the result is $1.74 Billion in cost to the state - the upper limit of our estimate. The lower limit of the estimate accounts for the fact that in approximately 33% of the cases there is not a sole caregiver (based on the same data source). It also assumes that only 3 out of every 4 qualified taxpayers will claim the credit. For these two reasons in the lower limit we reduce the cost estimate to $870 Million per year, which is 50% of the upper limit. The definition of eligible expenditures is very broad, including costs associated with improvements or alterations to the family residence to permit an eligible family member to remain mobile, safe, and independent; the cost to purchase or lease equipment necessary to assist an eligible family member in carrying on one or more activities of daily living; and the cost of other goods and services that assist in providing care, including personal care attendants, transportation, and legal and financial services. For this reason, we believe that it is reasonable to expect that taxpayers may easily reach to the full credit amount of $1,500 that the bill establishes. For comparison purposes, consider that there are almost 1.6 million returns clarifying retirement income in the state (according to the latest available return data, FY16). This group of taxpayers would likely be the main beneficiary of this bill proposal. This fact reinforces our findings. Furthermore, data from the Centers for Medicare and Medicaid off ice indicates that the home health care cost in Illinois is around $4.2 Billion annually. This additional fact further strengthens our estimated cost range.
Sponsored bills
Amends the Counties Code. Provides that the special county retailers' occupation tax for public safety, public facilities, mental health, substance abuse, or transportation may additionally be imposed for senior citizen programs and social services in the county. Changes the name from the Special County Retailers' Occupation Tax For Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation to the Special County Retailers' Occupation Tax. Amends the Transportation Development Partnership Act and the Simplified Sales and Use Tax Administration Act to make conforming changes. Senate Committee Amendment No. 1 Replaces everything after the enacting clause. Reinserts the provisions of the introduced bill with the following changes: Removes provisions allowing the special county retailers' occupation tax for public safety, public facilities, mental health, substance abuse, or transportation to be imposed for senior citizen programs and social services in the county. Provides that a special county retailers' occupation tax for public safety purposes includes criminal justice. Effective immediately.
Amends the Downstate Teachers and State Universities Articles of the Illinois Pension Code. Requires an employer to make an additional employer contribution for a participant whose earnings for any academic year used to determine the final rate of earnings exceed the amount of his or her earnings with the same employer for the previous academic year by more than 6% (instead of 3%). Makes conforming changes. Effective immediately.
Creates the Sexual Harassment No Contact Order Act. Adds provisions relating to: purpose; definitions; persons protected; commencement of action and filing fees; pleading and nondisclosure of address; application of rules of civil procedure and victim advocates; appointment of counsel; trial by jury; subject matter jurisdiction; jurisdiction over persons; venue; process; service of notice of hearings; hearings; continuances; sexual harassment no contact orders and remedies; mutual orders prohibited; accountability for actions of others; emergency sexual harassment no contact order; plenary sexual harassment no contact order; duration and extension of orders; contents of orders; notice of orders; short form notification; modification and reopening of orders; violation; arrest without warrant; and data maintenance by law enforcement. Amends the Criminal Code of 2012 to create the offense of violation of a sexual harassment no contact order. Makes conforming changes in the Protective Orders Article of the Code of Criminal Procedure of 1963. Effective immediately. Senate Floor Amendment No. 1 Changes the definition of "sexual harassment". Provides that victim advocates include, but are not limited to, rape crisis center advocates. Provides that a petition for relief under the Sexual Harassment No Contact Order Act made in good faith is protected by the anti-retaliation provisions of the Illinois Human Rights Act. Deletes language providing that a petition for a sexual harassment no contact order may be filed at any time, regardless of whether any criminal charges are ever filed.
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Reduces the rate of tax on diapers and baby wipes to 1% (currently, 6.25%), changing the distribution of the proceeds from the tax imposed on diapers and baby wipes.
Creates the Complete Streets Act. Requires the Department of Transportation to use federal or State funds allocated for transportation projects to improve safety, access, and mobility for users of the various modes of transportation. Creates the Complete Streets Advisory Board. Provides that the Governor shall appoint members representing various agencies, organizations, or interest groups to the Advisory Board. Provides that the Advisory Board, in coordination with a representative or representatives of the Department, shall prepare a report on the status of the implementation of the Complete Streets Initiative. Provides that the Advisory Board shall submit its initial report and recommendations to the Governor, the Department, and the General Assembly on or before January 1, 2021, and annually on January 1 of each subsequent year. Defines the terms "Advisory Board", "Department", "multimodal", "multimodal planning or multimodal transportation planning", and "user or users". Effective immediately.
Amends the School Code. With regard to the prerequisites to receiving a high school diploma, provides that a pupil must complete one year chosen from music, art, foreign language, vocational education, or speech (rather than music, art, foreign language, or vocational education).
Amends the School Code. Defines "computer science education". Requires the State Board of Education to establish an Office of Computer Science Education and to select an Executive Director for that Office. Requires the Executive Director to work with a team of professionals assigned to the Office and with a variety of stakeholder groups toward ensuring that every student in kindergarten through grade 12 in this State is afforded an equal and equitable opportunity to obtain a world-class computer science education. Provides that from the amounts appropriated for its annual budget, the State Board must provide funding for computer science education that must be used exclusively for teacher salaries, ongoing professional development for teachers, and technology needed specifically for facilitating computer science education. With regard to the State Board's school report cards, provides that the curriculum information data must include data on computer science courses, which must be disaggregated by every student subgroup identity recognized by the State Board, including race, gender identity, and free or reduced-price lunch program eligibility. Requires the report cards to also include data on the amount of money allocated annually for computer science education. Effective immediately. House Committee Amendment No. 1 Deletes reference to: 105 ILCS 5/1-3 105 ILCS 5/2-3.47 Replaces everything after the enacting clause. Amends the School Code. Subject to appropriation or private donations, requires the State Board of Education to make available to school districts grants to support computer science education; defines "computer science education". Requires a school district to use grant funds for educator salaries, professional development for educators, and the equipment needed to facilitate computer science education. Provides that the State Board shall prioritize the distribution of grants to Organizational Units assigned to Tier 1 or Tier 2 under the evidence-based funding formula. With regard to the State Board's school report cards, provides that the curriculum information data must include data on computer science courses. Effective immediately.
Amends the Unified Code of Corrections. Provides that a period of probation, a term of periodic imprisonment or conditional discharge shall not be imposed for a violation of child pornography if the child is a household or family member of the defendant. Provides that the court shall sentence the offender to not less than the minimum term of imprisonment for this offense, and may order a fine or restitution or both in conjunction with the term of imprisonment. Senate Committee Amendment No. 1 Adds reference to: 730 ILCS 5/5-5-3 Replaces everything after the enacting clause. Reinserts the provisions of the introduced bill. Deletes language providing that a period of probation, a term of periodic imprisonment or conditional discharge shall not be imposed for a violation of child pornography if the child is a household or family member of the defendant. Provides that a period of probation, a term of periodic imprisonment or conditional discharge shall not be imposed for a violation of child pornography where the person possesses any film, videotape, photograph, or other similar visual reproduction or depiction by computer of any child or person with a severe or profound intellectual disability whom the person knows or reasonably should know to be under the age of 18 or to be a person with a severe or profound intellectual disability engaged in sexual activity if the victim is a household or family member of the defendant.
Amends the Property Tax Code. With respect to the Senior Citizens Assessment Freeze Homestead Exemption, provides that, beginning in assessment year 2019, the taxpayer's household income shall be reduced by any amounts paid as Medicare premiums. Effective immediately. Senate Committee Amendment No. 1 Provides that the bill takes effect on January 1, 2020. Senate Floor Amendment No. 2 Makes changes to the introduced bill to provide that the reduction for Medicare premiums begins in taxable year 2020 (in the introduced bill, taxable year 2019). Provides that the reduction for Medicare premiums shall be made only upon proof of payment of Medicare premiums by the taxpayer.