Rep. Sidney H. Mathias

Amends the Illinois Municipal Code. Provides that a proposed local improvement to be paid for by special assessment or special tax may consist of the acquisition of the necessary interests in real property and the construction of any public improvements or any combination of public water mains, sanitary sewer improvements, sidewalks, walkways, bicycle paths, landscaping, lighting, lighting improvements, signage improvements, vehicular parking improvements, any additional improvements necessary to provide access to the public improvements, and all necessary appurtenances (now, may consist only of construction of streets, storm drain sewers, water mains, sanitary sewer improvements, and appurtenances). Effective January 1, 2004.

Amends the Illinois Income Tax Act. Creates a deduction for individual taxpayers who are 62 years of age or older in an amount equal to the amount the individual pays for Medicare Part B benefits during the taxable year. Provides that the deduction is available in taxable years ending on or after December 31, 2003. Exempts the deduction from the sunset provisions. Effective immediately.

Amends the Illinois Income Tax Act. Creates a deduction for individual taxpayers who are 62 years of age or older in an amount equal to the amount the individual pays for Medicare Part B benefits during the taxable year. Provides that the deduction is available in taxable years ending on or after December 31, 2004. Exempts the deduction from the sunset provisions. Effective immediately.

Amends the Property Tax Code. Provides that, notwithstanding any other provision of the Code, if a school district adopts, in a fiscal year, an additional or supplemental budget as a result of the voters in the school district having voted in favor of an increase in the annual tax rate for educational or operations and maintenance purposes or both at an election held after the adoption of the annual school budget adopted in that fiscal year, the county clerk shall include, in the extension of taxes made during that fiscal year, the extension of taxes for the supplemental or additional budget adopted by the school district.

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that 0.4% of the net revenues realized for the preceding month from the State's portion of the general rate of tax imposed under the Acts shall be paid by the Department of Revenue into the Local Government Distributive Fund (reverting to the distribution in place prior to State fiscal year 2003). Effective July 1, 2003.

Amends the Illinois Vehicle Code. Creates the offense of theft of motor fuel, a Class A misdemeanor punishable by a minimum fine of $250 or 30 days of community service. Provides that a person commits the offense when he or she knowingly operates a vehicle so as to cause it to leave the premises of an establishment at which motor fuel offered for retail sale was dispensed into the fuel tank of the vehicle unless that person or some other person has paid for or charged the price of the dispensed motor fuel. Provides that a second violation shall cause the person's driver's license to be suspended for 6 months and that a third or subsequent violation shall result in a one-year suspension.

Amends the School Code. Requires the State Board of Education to adopt rules for the documentation of school plan reviews and inspections of school facilities and to convene a task force for the purpose of reviewing these documents and making recommendations regarding training and accreditation of individuals performing reviews or inspections. In a Section requiring school building plans and specifications to be approved by the regional superintendent of schools, removes the provision allowing the local fire department or fire protection district to request a review of the plans and specifications. Provides for review of the plans and specifications by a municipality, fire protection district, or county. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.

Amends the Code of Civil Procedure. Makes technical changes in a Section concerning commencement of actions and forms of process.

Amends the Unified Code of Corrections. Provides that the court shall impose a minimum fine of $1,000 for a first offense and $2,000 for a second or subsequent offense upon a person convicted of or placed on supervision for battery when the individual harmed was a sports official at any level of competition and the act causing harm to the sports official occurred within an athletic facility or within the immediate vicinity of an athletic facility at which the official was an active participant of the athletic contest. Defines "sports official".

Amends the Criminal Code of 1961. Makes a criminal trespass to the restricted areas and restricted landing areas of an airport a Class 4 felony (instead of a Class A misdemeanor). Makes criminal trespass to the restricted areas and restricted landing areas of an airport while in possession of a weapon, replica of a weapon, or ammunition a Class 3 felony.