Amends the Probate Act of 1975. Increases the jurisdictional amount to use the summary administration procedure or the small estate affidavit from $100,000 to $500,000.
Amends the School Code. Requires the State Board of Education to establish the School Resource Officer Grant Program to fund salaries and any other costs associated with the hiring of an active or a retired law enforcement officer as a school resource officer. In a provision concerning school resource officers, provides that a school or school district that hires an active or a retired law enforcement officer as a school resource officer shall be reimbursed for salary and additional costs through the School Resource Officer Grant Program.
Amends the Illinois Income Tax Act. Provides that, for taxable years beginning on or after January 1, 2026 and beginning before January 1, 2029, the amount of the credit for volunteer emergency workers shall be $1,000 per eligible individual (currently, $500 per eligible individual). Provides that the aggregate amount of volunteer emergency worker credits shall be $6,000,000 per year (currently, $5,000,000 per year). Effective immediately.
Amends the Code of Criminal Procedure of 1963 concerning a defendant's commitment for mental health treatment. Provides that if the Department of Human Services does not provide placement within the 20 days of transmittal from the circuit court clerk, the Department shall provide payment to the sheriff, as prescribed by the sheriff, including, but not limited to, housing and mental health services for each day after 20 days have passed from the time the defendant was first placed in the sheriff's custody. Provides that the sheriff shall not be held liable for any issues encountered after the 20th day the defendant remains in his or her care. Deletes provision that Department shall admit the defendant to a secure facility within 60 days of the transmittal of the court's placement order, unless the Department can demonstrate good faith efforts at placement and a lack of bed and placement availability. Deletes if placement cannot be made within 60 days of the transmittal of the court's placement order and the Department has demonstrated good faith efforts at placement and a lack of bed and placement availability, the Department shall provide an update to the ordering court every 30 days until the defendant is placed.
Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that, for levy years 2026 through 2030, the term "taxing district" includes each home rule taxing district. Provides that, for levy years 2026 through 2030, the extension limitation is 0% or the rate of increase approved by the voters. Contains provisions setting forth the aggregate extension for taxing districts that became subject to the Property Tax Extension Limitation Law as a result of the amendatory Act. Sets forth powers and duties of the Department of Revenue. Limits the power of home rule units to tax. Effective immediately.
Amends the Illinois Vehicle Code. Eliminates the flat weight tax for all owners of trailers that are not farm trailers and that weigh 3,000 pounds or less.
Creates the Anti-Click Gambling Data Analytics Collection Act. Provides that no entity that operates a remote gambling platform or a subsidiary of the entity shall collect data from a participant with the intent to predict how the participant will gamble in a particular gambling or betting scenario. Effective immediately.
Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Provides that the Department of Revenue shall establish and administer a property tax relief pilot program. Provides that eligible homeowners shall receive a one-time direct relief payment in an amount equal to a percentage, determined by the Department by rule, of the eligible homeowner's property tax liability for the 2025 tax year. Requires the Department of Revenue to submit a report in connection with the Program to the Governor and the General Assembly. Creates the Property Tax Relief Program Fund of 2026. Provides that moneys in the Fund shall be used by the Department for the purpose of making property tax relief payments. Amends the State Finance Act to make conforming changes.
Amends the Property Tax Code. Provides that, beginning with the 2026 assessment year, the valuation of property in any general assessment year may not exceed (i) 101% of the value of the property in the previous tax year if the property is residential or (ii) 102% of the value of the property in the previous tax year if the property is not residential. Provides that the limitation does not apply if the increase in value is due to an addition, modification, or improvement to the property or if there has been a change in ownership of the property during the previous tax year. Preempts the power of home rule units to tax.
Amends the Motor Fuel Tax Law. Provides that, of the moneys in the Transportation Renewal Fund that are used for highway maintenance, highway construction, bridge repair, congestion relief, and construction of aviation facilities, 40% (instead of 60%) shall be transferred to the State Construction Account Fund and 60% (instead of 40%) shall be distributed by the Department of Transportation to municipalities, counties, and road districts of the State. Effective immediately.
