Rep. Bob Morgan

Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to the contributions made by the taxpayer to the Illinois Education Excellence Fund during the taxable year. Amends the State Finance Act. Creates the Illinois Education Excellence Fund. Provides that moneys in the Fund shall be used for public education purposes. Amends the Counties Code. Provides that the county board may establish a fund in the county treasury to accept contributions for public purposes. Provides that the county may provide for a credit against the taxpayer's property tax liability in an amount equal to the amount of the contribution. Effective immediately.

Amends the Civil Administrative Code of Illinois. Provides that, if the Department of Financial and Professional Regulation refuses to issue a license or certificate or grant registration to an applicant based upon a criminal conviction or convictions, the Department shall include in its notification to the applicant an explanation of how the conviction directly relates to and would prevent the person from effectively engaging in the position for which a license, registration, or certificate is sought. Provides that the Department shall post on its website a list of all State and federal licensing restrictions that would prohibit an applicant from working in a position for which a license is sought. In provisions concerning an annual report summarizing statistical information relating to new license, certification, or registration applications during the preceding calendar year, requires the Department to include the types of criminal convictions that contributed to the denial of a license, certificate, or registration.

Amends the Retailers' Occupation Tax Act. Provides that if a purchaser makes payment over the phone, in writing, or via the Internet, and the property is delivered to a location in this State, then the sale shall be sourced to the location where the property is delivered. Provides that the sale shall be deemed to have occurred at the customer's address if the property is delivered and the delivery location is unknown. Amends the Counties Code, the Illinois Municipal Code, the Flood Prevention District Act, the Local Mass Transit District Act, and the Regional Transportation Authority Act. Provides that a unit of local government may require a retailer to collect and remit certain use and occupation taxes if the retailer qualifies as a "retailer maintaining a place of business in this State" under certain provisions of the Use Tax Act.

Amends the Property Tax Code. In a Section regarding property tax exemptions for charitable purposes, provides that property held by a charitable organization for the purpose of constructing or rehabilitating residences for eventual transfer to qualified low-income families through sale, lease, or contract for deed is exempt from property tax as a charitable purpose. Provides that the exemption commences on the day title to the property is transferred to the organization and continues to the end of the levy year in which the organization transfers title to the property to a qualified low-income family. Effective immediately.

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that the manufacturing and assembling machinery and equipment exemption includes production related tangible personal property. Provides that a Manufacturer's Purchase Credit may not be taken on or after July 1, 2019. Effective immediately.

Amends the Juvenile Court Act of 1987. Provides that notwithstanding any provision of the Act to the contrary, on and after the effective date of the amendatory Act, all juvenile law enforcement records and juvenile court records are subject to automatic expungement if the underlying charge was not a crime of violence as defined in the Crime Victims Compensation Act. Provides that upon entry of a disposition for an eligible record, the minor shall be informed by the court of his or her right to have eligible records immediately expunged. Provides that the clerk shall deliver a certified copy of the expungement order to the Department of State Police and the arresting agency. Provides that the expungement shall be completed within 14 business days after the receipt of the expungement order. Allows retention of some information under special conditions.

Amends the Acupuncture Practice Act. Makes a technical change in a Section concerning activities exempt from the application of the Act.

Amends the Higher Education Student Assistance Act. Makes a technical change concerning the Act's purpose.

Amends the Criminal Code of 2012. Makes a technical change in a Section concerning the unlawful use of weapons.

Amends the Environmental Protection Act. Makes a technical change in a Section concerning the duties of the Environmental Protection Agency.