Amends the Home Rule County Retailers' Occupation Tax Law of the Counties Code and the Home Rule County Service Occupation Tax Law of the Counties Code. Provides that the maximum tax rate that is permitted under those Laws is 1%, unless a higher rate is authorized by referendum. Preempts home rule powers. Effective immediately.
Amends the School Code. Makes a technical change in a Section concerning the School Code's construction.
Amends the Criminal Code of 1961. Creates the offense of theft of public funds. Provides that a person commits the offense when he or she: (1) embezzles, steals, purloins, obtains by fraud, or knowingly converts to his or her use or the use of another, or without authority sells, conveys, or disposes of, any record, voucher, money, or thing of value of the State of Illinois or any department or agency of the State, or of any unit of local government or school district, or any property made or being made under contract for the State of Illinois or any department or agency of the State, or any unit of local government or school district; or (2) receives, conceals, or retains the record, voucher, money, thing of value, or property of the State of Illinois or any department or agency of the State, or of any unit of local government or school district, or any property made or being made under contract for the State of Illinois or any department or agency of the State, or any unit of local government or school district with intent to convert it to his or her use or gain, knowing it to have been embezzled, stolen, purloined, obtained by fraud, or converted. Establishes penalties based on the value of the property unlawfully obtained. Changes the statute concerning misapplication of funds. Includes embezzling, stealing, obtaining by fraud, or otherwise without authority knowingly converting to the use of any person other than the rightful owner or intentionally misapplying, property that is owned by, or is under the care, custody, or control of the State of Illinois or of any agency of the State, a unit of local government, or school district.
Creates the Green Energy Business Act. Authorizes the Department of Commerce and Economic Opportunity to receive and approve the applications of qualified businesses seeking designation as Green Energy Businesses. Amends the Illinois Income Tax Act, the Retailers' Occupation Tax Act, and the Public Utilities Act to provide that Green Energy Businesses are eligible for certain credits and exemptions under those Acts. Effective immediately.
Amends the Illinois Municipal Code. Makes a technical change in a Section concerning the short title.
Amends the Illinois Vehicle Code. Provides that whenever any person has been found guilty of, received a disposition pursuant to the provisions of the Juvenile Court Act of 1987 for, or received a disposition of court supervision for a violation of the Illinois Controlled Substances Act, the Cannabis Control Act, or the Methamphetamine Control and Community Protection Act, the judge of the court in which such conviction is had shall require the surrender to the clerk of the court of all driver's licenses or permits then held by the person, and the clerk of the court shall, within 5 days, forward the licenses, together with a report of such conviction, to the Secretary of State. Provides that the Secretary of State may suspend the driving privileges of a person for such a violation for a period of 6 months for a first offense and a year for a second or subsequent offense within 5 years, and provides that, in either case, the court may order the Secretary of State to issue a judicial driving permit if certain conditions are met.
Amends the Criminal Code of 1961. Creates the offense of improper use of public funds. Provides that a person commits the offense when he or she knowingly misappropriates, misuses, or unlawfully withholds or converts to his or her own use or to the use of another any public funds made available through a gubernatorial or legislative member initiative. Provides that an official or employee of the State or a unit of local government who knowingly facilitates, aids, abets, assists, or participates in the misappropriation, misuse, or unlawful withholding or conversion to his or her own use or to the use of another any public funds made available through a gubernatorial or legislative member initiative also commits the offense. Provides that a person convicted of a felony violation of improper use of public funds is ineligible to receive any grant or contract from the State of Illinois. Defines "gubernatorial or legislative member initiative" and "infrastructure improvements".
Amends the Election Code. Provides that the 100-foot campaign free zone around a polling place is measured from each entrance to the building containing the polling room (now, measured from each entrance to the polling room).
Amends the Illinois Income Tax Act. Allows an income tax credit for each individual taxpayer who is a teacher teaching in a school in Illinois. Provides that the amount of the credit is equal to the eligible classroom expenses made by the taxpayer during the taxable year, but the credit may not exceed $500. Defines "eligible classroom expenses" as the aggregate amount of nonreimbursed classroom expenses made by the taxpayer during the taxable year less $250. Provides that the credit may not be carried forward or back and may not reduce the taxpayer's liability to less than zero. Effective immediately.
Amends the Property Tax Code. Provides that the alternative general homestead exemption applies on a permanent basis and increases the amount of the exemption to $60,000 for taxable year 2009 and thereafter. Effective immediately.
