Amends the State Finance Act to create the Sales and Excise Tax Refund Fund. Provides that moneys in the Fund shall be used by the Department of Revenue to pay refunds under various tax Acts. Provides that 0.18% of 80% of the net revenue realized from the 6.25% general rate on the selling price of tangible personal property under the Use Tax Act and the Retailers' Occupation Tax Act and the 6.25% general rate on transfers of tangible personal property under the Service Use Tax Act and the Service Occupation Tax Act shall be transferred from the General Revenue Fund to the Sales and Excise Tax Refund. Provides for a continuing appropriation from the Sales and Excise Tax Refund Fund. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, the Retailers' Occupation Tax Act, the Cigarette Machine Operators' Occupation Tax Act, the Cigarette Tax Act, the Cigarette Use Tax Act, the Coin-Operated Amusement Device and Redemption Machine Tax Act, the Messages Tax Act, the Gas Revenue Tax Act, the Public Utilities Revenue Act, the Water Company Invested Capital Tax Act, the Telecommunications Excise Tax Act, and the Liquor Control Act of 1934 to provide that refunds shall be made under those Acts from the Sales and Excise Tax Refund Fund (instead of from appropriations made available for that purpose). Effective July 1, 2016.
Sponsored bills
Creates the Investigations of Sexual Assault in Higher Education Act. Provides that municipal police with jurisdiction, or if in an unincorporated area the sheriff, shall investigate allegations of sexual assault at any public university or public community college located in this State. Provides that campus police departments shall not be involved in the investigation. Effective immediately.
Calls on Congress to extend the deadline for passenger and Class I railroads to implement Positive Train Control. Calls on Congress to authorize the Federal Railroad Administration to grant individual waivers to the deadline as long as a rail agency shows good faith efforts to implement Positive Train Control as determined by the Federal Railroad Administration, in the event that Congress does not extend the deadline.
Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that, for persons dying on or after January 1, 2017, the exclusion amount shall be the applicable exclusion amount under the Internal Revenue Code. Effective immediately.
Amends the Retailers' Occupation Tax Act. Makes a technical change in a Section concerning the short title.
Makes appropriations from non-general revenue funds as provided by law. With respect to Funds where no distributions are provided for by law, and from which distributions were made, in whole or part, during Fiscal Year 2015 through appropriations, provides that, if no such appropriation has been enacted in Fiscal Year 2016, then appropriations shall be made for Fiscal Year 2016 in the same manner as provided for Fiscal Year 2015. Effective immediately.
Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Increases the exclusion amount from $4,000,000 to $5,000,000 for persons dying on or after January 1, 2017.
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).
Amends the Probate Act of 1975. Provides that unless a guardian of the person of a disabled adult is specifically authorized by court order, the guardian may not restrict a ward's right of communication, visitation, or interaction with other persons, including the right to receive visitors, telephone calls, or personal mail. Provides that if a ward is incapacitated and unable to express consent to communication, visitation, or interaction with a person due to a physical or mental condition, then consent of the incapacitated ward may be presumed based on the incapacitated ward's prior relationship history with the person. Provides that the court may, upon motion by the guardian and good cause shown, place restrictions on a person's ability to communicate, visit, or interact with an incapacitated ward. Effective January 1, 2017.
Amends the Probate Act of 1975. Provides that, upon petition by an adult child, the court may order the guardian to permit visitation between the ward and the adult child if the court finds that the visitation is in the ward's best interests. Provides that the court shall order the guardian ad litem to file a report and represent the interests of the ward at the hearing to adjudicate a petition for visitation.