Amends the Illinois Income Tax Act. Creates an income tax deduction for individuals, corporations, and partnerships for 100% of the property taxes paid by the taxpayer during the taxable year on childcare center property.
Amends the ID/DD Community Care Act. Provides that, by no later than January 1, 2026, the Department of Public Health shall adopt and implement streamlined and person-centered procedures for appealing a resident assessment conducted by the inspection of care team. Requires the Department to adopt rules, including emergency rules, to implement the provisions. Amends the Illinois Administrative Procedure Act to make a conforming change. Effective July 1, 2025.
Amends the Zoning Division of the Counties Code. Provides that a county may adopt an ordinance to regulate the location of retail tobacco stores in unincorporated areas near vulnerable areas, including schools, day care centers, and hospitals. Provides that a county may not adopt an ordinance that has the effect of prohibiting retail tobacco store in unincorporated areas.
Amends the Illinois Public Aid Code. Provides that the medical assistance program shall provide coverage for medically necessary hormone therapy treatment to treat menopause (instead of only treating menopause that has been induced by a hysterectomy). Effective immediately.
Amends the Illinois Local Library Act and the Public Library District Act of 1991. Requires competitive bidding for contracts in excess of $35,000 (rather than $25,000) for specified improvements and equipment purchases. Effective immediately.
Amends the Illinois Income Tax Act. Provides that the maximum amount for the credit for instructional materials and supplies shall be $500 for each semester in the taxable year for taxable years beginning on or after January 1, 2026 (currently, $500 per taxable year). Effective immediately.
Amends the Interscholastic Athletic Organization Act. Provides that an association or other entity that has as one of its purposes promoting, sponsoring, regulating, or in any manner providing for interscholastic athletics or any form of athletic competition among schools and students within this State shall require high school coaching personnel to complete annual training on youth mental health best practices. Requires the training to include information about athlete nutrition and eating disorders.
Amends the Open Meetings Act. Provides that, within 6 business days after an employer participating in the Illinois Municipal Retirement Fund approves a budget, that employer must post on its website the total compensation package for each employee having a total compensation package that exceeds $125,000 (rather than $75,000) per year. Provides that, at least 6 days before an employer participating in the Illinois Municipal Retirement Fund approves an employee's total compensation package that is equal to or in excess of $200,000 (rather than $150,000) per year, the employer must post on its website the total compensation package for that employee. Effective January 1, 2026.
Amends the Property Tax Code. Provides that, in counties with a population of more than 700,000 residents and fewer than 725,000 residents, upon motion of any party and provided that other parties to the appeal do not object, hearings upon appeal to the Property Tax Appeal Board shall be heard online with parties to the appeal participating in the hearing remotely. Requires the Property Tax Appeal Board to amend its rules of practice and procedure within 60 days after the effective date of the amendatory Act to accommodate the remote hearings. Amends the Illinois Administrative Procedure Act. Authorizes the Property Tax Appeal Board to adopt emergency rules to implement the amendatory Act. Effective immediately.
Amends the Firearm Owners Identification Card Act concerning the Firearm Transfer Inquiry Program. Provides that the Illinois State Police may charge a fee not to exceed $10 and any processing fee. Provides that the processing fees shall be limited to charges by the State Treasurer for using the electronic online payment system. Provides that $4 from each fee collected under this provision shall be deposited into the State Police Revocation Enforcement Fund. Currently, the Illinois State Police may use existing technology which allows the caller to be charged a fee not to exceed $2.
