Rep. Jennifer Sanalitro

Amends the Illinois Income Tax Act. Creates an income tax deduction for any amounts paid by the taxpayer's employer on behalf of the taxpayer as part of an educational assistance program. Creates an income tax deduction for any amounts paid by the taxpayer on behalf of an employee of the taxpayer as part of an educational assistance program. Provides that the deductions are limited to the first $5,250 of such assistance so furnished to any individual. Effective immediately.

Amends the Election Code. Provides that a permanent polling place for early voting must remain open beginning the 15th day before an election through the end of the day before election day during the hours of 8:30 a.m. to 7:00 p.m., or 9:00 a.m. to 7:00 p.m., on weekdays (currently, during the hours of 8:30 a.m. to 4:30 p.m., or 9:00 a.m. to 5:00 p.m., on weekdays).

Amends the Stalking No Contact Order Act and the Civil No Contact Order Act. Provides that the court shall (rather than may) award the petitioner costs and attorney's fees if a stalking no contact order is granted. Provides that the court shall award the petitioner costs and attorney's fees if a civil no contact order is granted.

Amends the Animal Welfare Act. Provides that dog breeders must genetically test or have their dogs genetically tested for diseases that cause early death or physical impairments. Provides that if the dog breeder finds that a dog he or she breeds has a genetic defect or mutation that causes early death or physical impairments, the dog breeder must have that dog sterilized.

Amends the Illinois Controlled Substances Act. Schedules xylazine as a Schedule III controlled substance. Provides that notwithstanding the scheduling of xylazine as a Schedule III controlled substance, xylazine shall not be considered a controlled substance when: (1) used by licensed Illinois veterinarians dispensing or prescribing for, or administering to, a nonhuman species of a drug containing xylazine that has been approved by the U.S. Food and Drug Administration; (2) used by licensed Illinois veterinarians dispensing or prescribing for, or administering to, a nonhuman species that is permissible under the Federal Food, Drug, and Cosmetic Act; (3) manufactured, distributed, or used as an active pharmaceutical ingredient for manufacturing an animal drug approved under the Federal Food, Drug, and Cosmetic Act; (4) used by a licensed certified euthanasia technician employed by a certified euthanasia agency; or (5) used by a wildlife biologist engaged in legal or authorized fieldwork under the indirect supervision of a veterinarian.

Amends the Property Tax Code. Provides that, for taxable years 2026 and thereafter, the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption is $75,000 for all qualified property. Effective immediately.

Amends the Property Tax Code. Creates a senior citizens homestead school levy exemption for property that is improved with a permanent structure that is occupied as a primary residence by an applicant who (i) is 65 years of age or older during the taxable year, (ii) has a household income that does not exceed the maximum income limitation, (iii) is liable for paying real property taxes on the property, (iv) is an owner of record of the property or has a legal or equitable interest in the property as evidenced by a written instrument, if no individual residing at the real property is or will be enrolled in a public school. 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 Illinois Income Tax Act. Provides that, for taxable years ending on or after December 31, 2025, the maximum amount of the education expense credit is $1,500 (currently, $750). Effective immediately.

Amends the Illinois Municipal Code. Provides that not less than 50% (rather than 75%) of the amounts collected by a municipality within DuPage County pursuant to the municipal hotel operators' occupation tax and municipal hotel use tax shall be used to promote tourism within that municipality. Effective immediately.