Rep. Joyce Mason

Amends the Illinois Income Tax Act. Provides that provisions of the Act that provide that a taxpayer's unitary business group does not include members whose business activity outside the United States is 80% or more of the member's total business activity apply only for taxable years ending before January 1, 2027. Makes corresponding changes to deductions and addition modifications concerning those members of the unitary business group. Provides that, with respect to the term "foreign person", "United States" means the 50 states of the United States, the District of Columbia, the territories and possessions of the United States, and any area over which the United States has asserted jurisdiction or claimed exclusive rights with respect to the exploration for or exploitation of natural resources. Adds provisions concerning joint and several liability of members of a combined reporting group. Effective immediately.

Maddy summaryThis resolution designates May 3-9, 2026, as Compost Awareness Week in Illinois. It aims to promote public education about composting benefits, such as reducing landfill waste (organic materials make up 30-40% of landfill content), conserving water, and supporting sustainable community practices. The resolution does not create new laws or requirements but encourages awareness through events and initiatives by local governments, composting organizations, and communities. It aligns with the international Compost Awareness Week theme "Compost! Feed the Soil that Feeds Us!" for 2026. This is a symbolic, educational effort without binding policy changes.

Amends the County Department of Corrections Division of the Counties Code, the Unified Code of Corrections, and the County Jail Act. Provides that, upon the release of a prisoner or committed person from a county correctional institution, county jail, or Department of Corrections correctional institution or facility, the sheriff, warden, or Department shall provide the prisoner or committed person with an opioid antagonist if the prisoner was incarcerated for drug-related charges or was identified as having a substance use disorder.

Creates the Extremely High Wealth Mark-to-Market Tax Act. Provides that a resident taxpayer with net assets worth $1,000,000,000 or more shall recognize gains or losses as if each asset owned by that taxpayer had been sold for its fair market value on December 31 of the taxable year. Contains provisions concerning the calculation of the amount of tax due from those gains or losses. Amends the Illinois Income Tax Act to make conforming changes. Effective immediately.

Creates the Natural Organic Reduction Regulation Act. Provides that any person doing business in this State, or any cemetery, crematory, funeral establishment, corporation, partnership, joint venture, voluntary organization, or any other entity, may erect, maintain, and operate a natural organic reduction facility in the State and provide the necessary appliances and facilities for the natural organic reduction of human remains in accordance with the Act. Provides that an individual or a person, cemetery, crematory, funeral establishment, corporation, partnership, joint venture, voluntary organization, or other entity may reduce human remains only in a natural organic reduction facility operated by a disposition authority licensed for this purpose and only under the limitations provided in the Act. Provides for: grounds for denial or discipline; surrender of a license; license, display, transfer; authorizing agent; authorization for natural organic reduction; performance of natural organic reduction services, training; recordkeeping; natural organic reduction procedures; disposition of reduced human remains; limitation of liability; hazardous implants; penalties; failure to file an annual report; injunctive action, cease and desist order; service of notice; investigations, notice, and hearing; compelling testimony; administrative review, venue, certification of record, and costs; and preneed of natural organic reduction arrangements. Effective June 1, 2026.

Amends the Smoke Detector Act. Bans, beginning December 31, 2027, the selling, offering for sale, or giving as a gift a smoke detector that is not designed to receive primary power from the building wiring or does not meet certain battery requirements set forth in the Act. Specifies that this does not prohibit manufacturing within the State and distributing, selling, offering for sale, or giving as a gift outside the State any smoke detector. Specifies that a person who violates this requirement is guilty of a petty offense and is subject to a fine. Defines "person" within certain provisions of the Act.

Creates the Operating Room Patient Safety Act. Provides that each surgical technologist hired or contracted by a health care facility on or after January 1, 2027 shall meet specified educational, certification, or experiential requirements. Provides that nothing in the Act prohibits an individual from performing surgical technology services if the individual is acting within the scope of the individual's license or registration or is a student or intern under the direct supervision of a licensed health care provider.

Creates the Firefighter Paid Family Leave Act. Provides that a firefighter shall receive 6 weeks of paid family leave that may be used: (1) for the birth of a child in order to care for the child; (2) to care for a newly adopted child under 18 years of age, a newly placed foster child under 18 years of age, or a newly adopted or placed foster child older than 18 years of age if the child is incapable of self-care because of a mental or physical disability; and (3) to care for a family member with a serious health condition. Provides that an employer shall compensate a firefighter granted leave under the Act at the firefighter's regular rate of pay, paid at the same interval the firefighter was paid while working, for those regular work hours during which the firefighter is absent from work. Sets forth provisions concerning employment protection and maintenance of benefits; prohibited acts, limitations of the Act; waiver of leave under the Act; and collective bargaining agreements. Limits home rule. Provides that the Department of Labor may adopt any rules necessary to implement the Act. Effective immediately.

Amends the Small Business Job Creation Tax Credit Act. Renews the program for incentive periods beginning on or after July 1, 2018 and ending on or before June 30, 2025. Removes language concerning the Put Illinois to Work Program for the second series of incentive periods. Provides that the term "full-time employee" means an individual who is employed for a basic wage for at least 35 hours each week (currently, employed for a basic wage for at least 35 hours each week or renders any other standard of service generally accepted by industry custom or practice as full-time employment). Provides that a net increase in the number of full-time Illinois employees shall be treated as continuous if a different new employee is hired as a replacement within 8 weeks after the position becomes vacant (currently, a reasonable time). Effective immediately.

Amends the Hospital Licensing Act. Provides that a hospital licensed under the Act shall not charge a covered hospital employee more than 10% of the total health insurance premium cost. Provides that any agreement permitting a charge to a covered hospital employee in excess of 10% of the total health insurance premium cost shall be deemed invalid, void, and unenforceable. Provides that a hospital in violation of those provisions shall pay a civil penalty of $500 to the Department of Public Health for each impacted covered hospital employee.