Rep. Tom Weber

Amends the Governmental Account Audit Act, Counties Code, and Illinois Municipal Code. Provides that every financial report and audit report created by a governmental unit, county, or municipality, including, but not limited to, a report provided to the Comptroller, shall include a complete accounting of indebtedness of the governmental unit, county, or municipality. Limits home rule powers.

Amends the Illinois Controlled Substances Act. Adds Clonazolam as a Schedule IV controlled substance.

Amends the Property Tax Code. In provisions concerning an exemption for veterans with disabilities who qualify for Specially Adapted Housing, increases the maximum assessed value of the property from $100,000 to $150,000. Effective immediately.

Creates the Veterans Day Paid Leave Act. On and after January 1, 2025, requires each employer to provide each employee who is a veteran with a paid day off on Veterans Day if the employee would otherwise be required to work on that day. Provides that the employee must provide notice to the employer that he or she intends to take time off on Veterans Day and must provide the employer with documentation verifying that he or she is a veteran. Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to 100% of the wages paid by the taxpayer to a veteran as a result of the paid day off required under the Veterans Day Paid Leave Act. Effective immediately.

Amends the Common Interest Community Association Act. Provides that in cases in which each unit holder is entitled to only one vote, upon the written request of one or more unit owners, any vote to be taken must be by secret ballot.

Creates the Online Age Verification for Material Harmful to Minors Act. Requires any commercial entity that knowingly or intentionally publishes or distributes material harmful to minors on the Internet from a website that contains a substantial portion of such material to verify that any person attempting to access such material is 18 years of age or older. Provides that verification must be done through the use of (i) a commercially available database that is regularly used by businesses or governmental entities for the purpose of age and identity verification or (ii) another commercially reasonable method of age and identity verification. Provides that any commercial entity that violates the Act shall be subject to civil liability for damages resulting from a minor's access to such material harmful to a minor and reasonable attorney's fees and costs. Exempts from liability providers or users of an interactive computer service on the Internet, as defined.

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 2024.

Amends the Criminal Code of 2012. Provides that a person charged with involuntary sexual servitude of a minor or trafficking in persons if the victim is under 18 years of age shall not be permitted to plead down to lesser offenses. Provides that no person charged with grooming shall be permitted to plead down to lesser offenses. Provides that prosecutors are prohibited from offering plea bargains to lesser offenses to those individuals charged with grooming. Provides that it is a Class 4 felony for a child sex offender to knowingly operate, manage, be employed by, volunteer at, be associated with, or knowingly be present at any facility providing entertainment exclusively directed toward persons under the age of 18.

Amends the Illinois Controlled Substances Act. Provides that Xylazine and Clonazolam are to be regulated under the Act as Schedule II controlled substances.

Amends the Property Tax Code. Provides that, beginning in taxable year 2024, no taxing district, other than a home rule unit, may levy a tax on any parcel of real property that is more than 105% of the base amount unless (i) the increase is attributable to substantial improvements to the property, (ii) the taxing district did not levy a tax against the property in the previous taxable year, or (iii) the increase is attributable to a special service area. Provides that "base amount" means the tax levied by the taxing district on the subject property in the immediately preceding taxable year, except that, if the property received a homestead exemption in the immediately preceding taxable year and is not eligible for that exemption in the current taxable year, then the base amount shall be the tax that would have been levied by the taxing district on the subject property in the immediately preceding taxable year if the homestead exemption had not been applied. Provides that a taxing district may elect to be exempt from those provisions for one or more taxable years if the exemption is approved by referendum. Effective immediately.