Amends the Property Tax Code. In provisions concerning charitable exemptions granted to limited liability companies, removes a requirement that the limited liability company must be a disregarded entity for federal and Illinois income tax purposes.
Amends the Paid Leave for All Workers Act. Removes a provision that the Act shall not apply to any employee who is covered by a bona fide collective bargaining agreement with an employer that provides services nationally and internationally of delivery, pickup, and transportation of parcels, documents, and freight. Provides that the definition of "employee" does not include an employee as defined in the Federal Employers' Liability Act.
Amends the Illinois Income Tax Act. Creates a child tax credit in an amount equal to the product of a specified credit amount multiplied by the number of qualifying children of the taxpayer. Effective immediately.
Amends the Preventing Youth Vaping Act. Provides that any distributor, secondary distributor, or retailer who sells, offers for sale, or distributes electronic cigarettes shall (i) obtain certification by the manufacturer stating that the electronic cigarettes are not adulterated; (ii) not sell, offer for sale, or distribute any electronic cigarettes for which it has not obtained a certification; (iii) maintain, for at least 2 years, a copy of any certification provided to it by a manufacturer; and (iv) produce a copy of any certification provided by a manufacturer upon request by the Department of Revenue, the Attorney General, or any entity with enforcement authority under the Act. Provides that no manufacturer of electronic cigarettes shall provide any false or misleading statement in any certification.
Creates the Department of Early Childhood Act. Creates the Department of Early Childhood to begin operation on July 1, 2024 and transfers to it certain rights, powers, duties, and functions currently exercised by various agencies of State Government. Provides that, beginning July 1, 2026 the Department of Early Childhood shall be the lead State agency for administering and providing early childhood education and care programs and services to children and families including: home-visiting services; early intervention services; preschool services; child care services; licensing for day care centers, day care homes, and group day care homes; and other early childhood education and care programs and administrative functions historically managed by the State Board of Education, the Department of Human Services, and the Department of Children and Family Services. Makes conforming changes to various Acts including the Department of Human Services Act, the Illinois Early Learning Council Act, the Illinois Procurement Code, the School Code, the Illinois Public Aid Code, the Early Intervention Services System Act and the Children and Family Services Act. Effective immediately.
Amends the Illinois Public Aid Code. Makes a technical change in a Section concerning the purpose of the Medical Assistance Article.
Amends the Criminal Code of 2012. Provides that when the victim is under 18 years of age at the time of the offense, a prosecution for involuntary servitude, involuntary sexual servitude of a minor, or trafficking in persons and related offenses may be commenced at any time (rather than within 25 years of the victim attaining the age of 18 years).
Amends the Illinois Municipal Retirement Fund (IMRF) Article of the Illinois Pension Code. With regard to disability benefits, provides that a determination of disability may be made by a licensed and practicing medical professional with the authority to diagnose the condition or conditions for which disability benefits are sought (rather than only a physician). Defines "medical professional". Makes conforming changes. Effective immediately.
Makes various appropriations from the General Revenue Fund to the Department of Human Services, the Department of Early Childhood, and the Illinois State Board of Education for early childhood and related purposes. Effective July 1, 2024.
Amends the Criminal Code of 2012. Changes the statute of limitations for grooming to provide that when the victim is under 17 years of age at the time of the offense, a prosecution for grooming may be commenced within 10 years after the victim or the person with a disability attains 17 years of age. Changes the name of the offenses of child sexual abuse material to child sexual abuse material. Changes the penalty for grooming from a Class 4 to a Class 3 felony. Deletes references to criminal transmission of HIV in various statutes. In the Sex Offenses Article of the Criminal Code of 2012, provides a definition for "unable to give knowing consent". Provides that a person commits sexual exploitation of a child if in the presence or virtual presence, or both, of a child and with knowledge that a child or one whom he or she believes to be a child would view his or her acts, that person knowingly entices, coerces, or persuades a child to participate in the production of the recording or memorializing a sexual act of persons ages 18 or older. Provides that a violation of this provision of sexual exploitation of a child is a Class 4 felony for a first offense; and a Class 3 felony for a second or subsequent offense, or if the person has been previously convicted of a sex offense. Amends the Code of Criminal Procedure of 1963. Provides that the court may set any conditions it finds just and appropriate on the taking of testimony of a victim or witness who is under 18 years of age or an intellectually disabled person or a person affected by a developmental disability (rather than a victim who is a child under the age of 18 years or a moderately, severely, or profoundly intellectually disabled person or a person affected by a developmental disability) involving the use of a facility dog in any criminal proceeding. Makes other changes concerning the admissibility of evidence in cases involving involuntary servitude, involuntary sexual servitude of a minor, and trafficking in persons. Amends various Acts to change references from "child pornography" to "child sexual abuse material".
