Amends the Illinois Income Tax Act. In a Section concerning estimated taxes, provides that, if a taxpayer is entitled to a refund after the payment of the fourth installment, then he or she may apply the amount of the refund to the first installment due in the next taxable year.
Amends the Use Tax Act, the Retailers' Occupation Tax Act, and the motor vehicle privilege tax provisions of the Illinois Vehicle Code. Exempts from these taxes motor vehicles sold to an Illinois resident who is a service member on active duty or returning to Illinois from active duty and who applies for registration in Illinois while on active duty or within one year after leaving active duty.
Amends the Medical Assistance Article of the Illinois Public Aid Code. Provides that if medical assistance reimbursements to any category of medical assistance providers are payable based on a shortened or maximum payment cycle as part of an agreement with the federal government to receive an enhanced federal matching rate, then medical assistance reimbursements for hospice services shall also be made pursuant to such shortened or maximum payment cycle. Effective immediately.
Amends the Property Tax Code. Provides that any taxing district may order the county clerk to abate all or a portion of the taxes levied by that taxing district on any parcel of property within the boundaries of the taxing district that is owned by a paraplegic or quadriplegic as his or her primary residence.
Amends the Illinois Vehicle Code. Makes a technical change in a Section concerning the short title.
Amends the Property Tax Code. Provides that the board of review in every county (instead of every county with less than 3,000,000 inhabitants) must make available to the public a detailed description of the rules and procedures for hearings before the board. Limits the concurrent exercise of home rule powers. Provides that decisions of the Property Tax Appeal Board shall be made within 365 days after the date the appeal was received by the Board. Provides that the Property Tax Appeal Board shall maintain an electronic database containing (i) all evidence submitted to the Board by an interested party and (ii) a description of the physical characteristics of the taxpayer's property. Effective January 1, 2013.
Amends the Auction License Act. Provides that the term "auction" includes an estate sale, but does not include a garage sale or yard sale on an individual's premises.
Amends the Illinois Vehicle Code. Provides that a person commits the offense of operation of uninsured motor vehicle causing damage to property when the person: (1) operates a motor vehicle that is not covered by a liability insurance policy; and (2) causes, as a proximate result of the person's operation of the motor vehicle, damage to property. Provides that in addition to any other penalty provided by law, a person convicted of operation of an uninsured motor vehicle causing damage to property shall be ordered to pay restitution in an amount equal to the cost of repairing the property damage resulting from the violation.
Creates the Manufacturing Job Destination Tax Credit Act and amends the Illinois Income Tax Act. Provides for a credit of 25% of the Illinois labor expenditures made by a manufacturing company in order to foster job creation and retention in Illinois. Authorizes the Department of Revenue to award a tax credit to taxpayer-employers who apply for the credit and meet certain Illinois labor expenditure requirements. Sets minimum requirements and procedures for certifying a taxpayer as an "accredited manufacturer" and for awarding the credit. Effective immediately.
Amends the Fire Protection District Act. Provides that the requirement that applicants be under 35 years of age does not apply in the case of any person having previous employment status as a fireman in a regularly constituted fire department of any fire protection district is limited to full-time employment status. Effective immediately.
