Provides that the amendatory Act may be referred to as the Land Conservation Incentives Act. Amends the Illinois Income Tax Act. Provides that, for taxable years beginning on or after January 1, 2025, there is a tax credit of up to $200,000 with respect to qualified real property interest conveyed for conservation and preservation purposes as the qualified donation by the taxpayer, with certain requirements. Provides that any taxpayer claiming this tax credit may not claim a credit under any similar law for costs related to the same project. Provides that any tax credits from the donation of an interest in land made by a pass-through tax entity such as a trust, estate, partnership, limited liability corporation or partnership, limited partnership, S corporation, or other fiduciary shall be used either by such entity if it is the taxpayer on behalf of such entity or by the member, manager, partner, shareholder, or beneficiary, as the case may be, in proportion to their interest in such entity if the income, deductions, and tax liability passes through such entity to such member, manager, partner, shareholder, or beneficiary, and that such tax credits may not be claimed by both the entity and the member, manager, partner, shareholder, or beneficiary for the same donation. Requires the Department of Natural Resources and Department of Revenue to adopt rules. Defines terms. Makes findings.
Rep. Michelle Mussman
Sponsored bills
Amends the State Comptroller Act. Provides an exception for vendors to receive payment by non-electronic means. Provides that outstanding liabilities as of June 30, payable from appropriations which have otherwise expired and interest penalties payable on those liabilities under the State Prompt Payment Act, may be paid out of the expiring appropriations during the 4-month period ending at the close of business on October 31 of each year, without regard to the fiscal year in which the payment is made. Amends the Prompt Payment Act. Removes provisions concerning payments made under the Public Aid Code. Provides that when a State official or agency responsible for administering a contract receives a bill or invoice from a contractor, that State official or agency shall electronically confirm the date on which the bill or invoice was received within 5 business days of receipt, and shall transmit any approved amount to the Comptroller within 30 days of receipt. Amends the Grant Accountability and Transparency Act to make conforming changes. Amends the Court of Claims Act. Provides that all claims against the State founded upon any contract entered into with the State of Illinois, except that undisputed individual claims below $2,500 resulting from lapsed appropriations do not fall under the jurisdiction of Court of Claims. State agencies may pay undisputed individual claims below $2,500 resulting from lapsed appropriations from current fiscal year appropriations. Sets forth that the provisions are not intended to prohibit more frequent reporting to assess items such as service needs, gaps, or capacity. Sets forth other provisions concerning grant agreement specifications, separate accounts for State grant funds, expenditures prior to grant execution and reporting requirements.
Amends the Property Tax Code. Provides that, for the purposes of assessment, property registered in perpetuity with the register of areas under the Illinois Natural Areas Preservation Act is considered to be encumbered by a public easement and shall be depreciated to a level at which its value is $5 per acre, and any improvement, dwelling, or other appurtenant structure present on that land shall be valued at 33 1/3% of its fair cash value. Provides that a conservation right on land preserving a habitat for plant and animal species that are native to Illinois (currently, State or federal endangered or threatened species or federal candidate species) is considered to provide a demonstrated public benefit. Provides that a conservation right on land located adjacent to a park, conservation area, nature preserve, or other land or water area that is publicly owned or otherwise permanently protected for conservation purposes is considered to provide a demonstrated public benefit if the conservation right on that land furthers the conservation purposes of the adjacent protected area. Effective immediately.
Amends the School Code. Provides that, on or before the 2026-2027 school year, each school board shall adopt and implement a wireless communication device policy that: (1) prohibits a student from using a wireless communication device during instructional time, except as otherwise provided; and (2) includes guidance for secure and accessible storage of wireless devices during instructional time. Provides that the policy may not prohibit a student from using a wireless communication device during instructional time: (1) when a teacher or instructor has authorized the student to use a wireless communication device for educational purposes; (2) in an emergency or in response to an imminent threat to the health or safety of an individual; (3) when a licensed physician determines that the possession or use of a wireless communication device is necessary for the health or well-being of the student; or (4) to fulfill an Individualized Education Plan or a Section 504 plan developed under Section 504; or (5) when the wireless communication device is necessary for students who are English learners to access learning materials. Prohibits a district from enforcing the policy through fees, fines, the deployment of a School Resource Officer, or local law enforcement officer. Requires each school board to review the effectiveness of its wireless communication device policy at least every 3 years.
Amends the Property Tax Code. Provides that property that receives a low-income senior citizens assessment freeze homestead exemption may continue to receive a partial exemption for each of the 4 succeeding taxable years even if the applicant for the exemption would not otherwise qualify for the exemption in the current taxable year because the applicant's household income for the current taxable year exceeds the maximum income limitation. Effective immediately.
Amends the Mental Health and Developmental Disabilities Administrative Act. Provides that, for persons with intellectual and developmental disabilities who are receiving Community Integrated Living Arrangement (CILA) residential services under the Home and Community-Based Services Waiver Program for Adults with Developmental Disabilities, beginning July 1, 2025, the Department of Human Services shall increase CILA site modification reimbursement maximums as follows: (i) a $10,000 maximum for rented locations with a lease of less than 5 years; (ii) a $15,000 maximum for new construction; and (iii) a $30,000 maximum for existing structures that are owned by the CILA recipient or the CILA agency or have a long-term lease of 5 years or more with a renewal at the end of the lease. Provides that implementation of the increases is contingent upon federal approval, if required. Requires the Department to adopt rules, including emergency rules as authorized under the Illinois Administrative Procedure Act. Effective immediately.
Amends the Property Tax Code. Increases the amount of the homestead exemption for persons with disabilities from $2,000 to $4,000 beginning in tax year 2025. Effective immediately.
Creates the People Over Parking Act. Provides that, except as otherwise provided in the Act, a unit of local government may not impose or enforce any minimum automobile parking requirements on a development project if the project is located within one-half mile of a public transportation hub. Limits the concurrent exercise of home rule powers. Defines terms. Effective June 1, 2025.
Amends the School Code. Provides that notification of the alleged misconduct and available resources shall also be provided to the employee, agent of the school, or contractor of the school who is alleged to have engaged in sexual misconduct. Requires the governing body of each school district, charter school, or nonpublic school to implement an investigation procedure under which an employee, agent of the school, or contractor of the school is alleged to have engaged in sexual misconduct. Provides that any adverse determination issued to an employee, agent of the school, or contractor of the school for events that occurred prior to the effective date of the amendatory Act shall be considered null and void only if any and all investigations conducted by a regulatory third party entity resulted in a finding that the allegation was false, unfounded, indeterminable, or unsubstantiated or a previous finding was otherwise overturned or expunged on appeal. Requires the adverse determination and related documents to be removed from the applicable personnel records within 14 business days after written notice. Makes other changes.
Amends the Probate Act of 1975. Requires the court at the guardianship hearing to inquire of the alleged disabled adult's interest in a supported decision-making agreement as an alternative and inform the ward of the ward's right to modify an adjudication of disability using a limited guardianship or termination of guardianship with a supported decision-making agreement. Amends the Supported Decision-Making Agreement Act. Changes the applicability of the Act by deleting the requirement that the adult must have an intellectual or developmental disability. Provides that Alzheimer's or dementia, by itself, does not void the presumption that an adult has the capacity to make decisions. Provides that the execution of a supported decision-making agreement does not preclude the ability of the adult who has entered into a supported decision-making agreement to act independently of the agreement. Requires a supporter in an agreement must complete the training and education developed by the Guardianship and Advocacy Commission within 45 days of signing the consent to act as a supporter. Provides that a supported decision-making agreement is terminated if: (i) there is a restraining order against the supporter by or on behalf of the principal; (ii) the principal revokes the agreement; (iii) the supporter resigns; (iv) ordered by a court; or (v) the agreement includes a termination date. Provides that a supported decision-making agreement is suspended while: (i) the conditions of the Health Care Surrogate Act are met, (ii) a medical or psychological evaluation has concluded that the principal lacks decisional capacity but a subsequent evaluation has not yet found the principal's decisional capacity restored; or (iii) the agency established in a durable power of attorney has begun but not yet terminated. Provides that upon the filing of a petition by an interested person, a court may suspend or terminate a supported decision-making agreement if necessary to ensure the well-being and safety of the principal.