Rep. David Harris

Amends the Illinois Highway Code. Makes a technical change in a Section concerning the short title.

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that motor fuel and gasohol are exempt from taxation under the Acts. Amends the Motor Fuel Tax Law. Provides that, beginning July 1, 2011, the tax is imposed at the rate of $0.38 per gallon. Provides that, of the additional taxes imposed under the Motor Fuel Tax Law, (i) 15 cents per gallon shall be deposited into the General Revenue Fund and (ii) 0.8 cents per gallon shall be deposited into the County and Mass Transit District Fund and (iii) 3.2 cents per gallon shall be deposited into the Local Government Tax Fund. Effective immediately.

Amends the Riverboat Gambling Act to change the short title to the Casino Gaming Act. Amends various other Acts to reflect the short title change. Effective immediately.

Amends the Regional Transportation Authority Act. Provides that prior to the effective date of this amendatory Act, each director of the Commuter Rail Board shall be appointed for a term of 4 years. Deletes a provision that a director shall serve until his successor has been appointed and qualified. Prohibits directors holding office on the effective date of this amendatory Act from being reappointed upon the expiration of his or her term. Provides that directors appointed on or after the effective date of this amendatory Act shall be appointed for a term of 5 years and may not be reappointed upon the expiration of his or her term. Provides that any director may be removed from office upon the concurrence of not less than 7 (currently 8) directors. Further provides that the Commuter Rail Board shall appoint, retain, or dismiss an Executive Director with the concurrence of 7 (currently 8) of the directors of the Commuter Rail Board. Effective January 1, 2014.

Amends the Riverboat Gambling Act. Provides that certain moneys in the State Gaming Fund shall be transferred (rather than paid) to the Horse Racing Equity Fund and Chicago State University. Effective immediately.

Creates the 72-Hour Budget Review Act. Sets forth time requirements for which certain appropriation or revenue legislation must be made publicly available before passage. Provides that the time requirements may be waived by an affirmative two-thirds vote of the full committee or chamber considering the legislation. Effective immediately.

Amends the Property Tax Code. Provides that, if a taxpayer must have an income that is at or below a certain amount in order to qualify for an exemption, then, for the purposes of that exemption, the term "income" does not include Social Security benefits unless expressly stated otherwise. Effective immediately.

Amends the Property Tax Code. Increases the maximum reduction under the General Homestead Exemption from $6,000 to $7,000 for taxable years 2012 and thereafter. Effective immediately.

Amends the Probate Act of 1975. Provides that guardianship of a disabled adult may not be used in a retaliatory manner or as a convenience for a health care provider or family member. Provides that no petition for guardianship shall seek relief that is in conflict with any properly and previously executed will, trust, power of attorney, durable power of attorney, health care directive, advance directive, or other directive unless undue influence is proven in the creation of the document, by clear and convincing evidence, at a hearing conducted under the rules of civil procedure of this State.

Amends the Illinois Income Tax Act. In provisions providing that a unitary business group does not include members whose business activity outside the United States is 80% or more of that member's total business activity, provides that the phrase "United States" means only the 50 states, the District of Columbia, and any area over which the United States has asserted jurisdiction or claimed exclusive rights with respect to the exploration for or exploitation of natural resources, but does not include any territory or possession of the United States (currently, for those purposes, "United States" means only the 50 states and the District of Columbia, but does not include any territory or possession of the United States or any area over which the United States has asserted jurisdiction or claimed exclusive rights with respect to the exploration for or exploitation of natural resources). Amends the Limited Liability Company Act. Reduces the fees for filing articles of organization, applications for admission, and restated articles of organization to $125 for a series LLC (currently, $750) and $75 for all other LLCs (currently, $500).