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 Illinois Vehicle Hijacking and Motor Vehicle Theft Prevention and Insurance Verification Act. Provides that each self-insured commercial vehicle rental company may collect and shall pay into the Vehicle Hijacking and Motor Vehicle Theft Prevention and Insurance Verification Trust Fund an amount equal to $1.00, or a lesser amount determined by the Illinois Vehicle Hijacking and Motor Vehicle Theft Prevention and Insurance Verification Council, multiplied by each car rental contract providing physical damage insurance coverage written by it in the State during the preceding calendar year. Effective January 1, 2027.
Creates the Local Referendum Neutrality and Taxpayer Protection Act. Provides that a public body may only expend public funds related to a local referendum for specified purposes. Provides for the designation of an official committee in favor and the official committee opposed to the local referendum. Provides for the preparation of arguments in favor of or in opposition to the local referendum by the committees. Provides that an election authority shall review the arguments and publish the arguments in a voter information package. Sets forth provisions concerning conduct by public employees and public bodies. Amends the State Officials and Employees Ethics Act. Provides that activities intended to influence voter support for or opposition to a referendum or potential referendum, when conducted using public funds, public facilities, or employee compensated time, constitute prohibited political activity. Effective immediately.
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning January 1, 2027, "production agriculture" also includes scouting crops, inspecting or repairing fences used to raise livestock, tile mapping, and herding or inspecting livestock.
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning on July 1, 2026, the 1% rate of tax on modifications to a motor vehicle for the purpose of rendering the motor vehicle usable by a person with a disability applies to tangible personal property that is installed in or on a motor vehicle before, during, or after the purchase of the motor vehicle for the purpose of rendering the motor vehicle usable by a person with a disability. Provides that the 1% rate of tax on that property applies only if the tangible personal property is separately itemized on the bill or invoice for the sale of the motor vehicle or if the tangible personal property is purchased separately from the motor vehicle and is separately itemized on a bill or invoice. Effective immediately.
Amends the Property Tax Code. In provisions concerning the homestead exemption for veterans with disabilities and veterans of World War II, provides that the term "veteran" also includes veterans who were killed in the line of duty but were not Illinois residents at the time of their death. Provides that a requirement that a surviving spouse must be a resident of Illinois from the time of the veteran's death through the taxable year for which the homestead exemption for veterans with disabilities is sought does not apply if the veteran was killed in the line of duty. 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 Use Tax Act, the Retailers' Occupation Tax Act, and the State Finance Act. Provides for a sales tax holiday on school supplies during the first 7 days of August of each calendar year. Effective immediately.
Amends the Illinois Income Tax Act. Creates an income tax credit for taxpayers who employ qualified employees. Provides that the term "qualified employee" means an individual who (i) is employed by the taxpayer as an engineer and (ii) graduated from an engineering program at an accredited institution of higher learning with a Bachelor's degree or higher within the 5 years immediately preceding the taxable year. Provides that the credit shall be equal to (i) 10% of the compensation paid by the taxpayer during the taxable year to qualified employees who graduated from an engineering program at an accredited institution of higher learning in Illinois or (ii) 5% of the compensation paid by the taxpayer during the taxable year to qualified employees who graduated from an engineering program an accredited institution of higher learning not located in Illinois. Effective immediately.
Amends the Municipal Code and the Fire Protection District Act. Provides that no person under the age of 18 (rather than 21) shall be eligible for employment as a firefighter.
