Rep. Joe Sosnowski

Amends the Illinois Income Tax Act. Creates an income tax deduction for gratuities that are included in the taxpayer's federal adjusted gross income. Creates an income tax deduction for the amount of overtime compensation that is paid to the taxpayer during the taxable year and that is included in the taxpayer's federal adjusted gross income. Effective immediately.

Expresses reflecting on the heinous Hamas terrorist attack of October 7, 2023, and remembers the lives of the civilians, soldiers, and defenders who expressed unwavering support for the State of Israel. Extends sincere condolences to the families who have lost loved ones in this brutal assault, including the families of the 46 American citizens who lost their lives. Expresses standing steadfast in the face of terrorism and violent acts and remaining committed to lasting peace and stability for the State of Israel.

Amends the School Code. Provides that the State Board of Education shall establish and administer a program to award property tax relief grants to school districts in this State. Provides that, in exchange for receiving a grant, a school district's maximum aggregate property tax extension for the taxable year that begins on January 1 of the fiscal year for which the grant is awarded may not exceed an adjusted maximum aggregate property tax extension for that taxable year. Creates the Education Property Tax Relief Fund as a special fund in the State treasury for the purpose of awarding grants. Sets forth provisions concerning the Education Property Tax Relief Fund. Amends the State Finance Act to make conforming changes. Effective immediately.

Amends the Property Tax Code. Provides for a non-binding, advisory referendum on the question of whether a taxing district should reduce its aggregate extension by up to 10% from its aggregate extension for the previous taxable year. Provides that the referendum shall be initiated by a petition signed by a number of registered voters of the taxing district that is equal to or greater than 1% but less than 5% of the total number of votes cast in the taxing district in the preceding general election. Provides for a binding referendum on the question of whether a taxing district shall reduce its aggregate extension by up to 10% from its aggregate extension for the previous taxable year. Provides that the referendum shall be initiated by a petition signed by a number of registered voters of a taxing district that is equal to or greater than 5% of the total number of votes cast in the taxing district in the preceding general election. Preempts the power of home rule units to tax. Effective immediately.

Amends the Parentage Act of 2015. Requires any individual who is an intended parent to undergo and pass a comprehensive criminal background check and screening before any insemination or embryo transfer. Provides that failure to do so waives any presumption that the person is the legal parent of any resulting child born through assisted reproduction. Prohibits an individual who is an intended parent from becoming the legal parent of a child resulting from the use of assisted reproduction if the intended parent has been convicted of or pleaded guilty to or nolo contendere to a list of criminal offenses. Makes the same changes to the Gestational Surrogacy Act. Amends the Illinois Fertility Fraud Act. Creates a cause of action against a health care provider by a child born as a result of assisted reproductive treatment if the health care provider failed to conduct a comprehensive criminal background check and screening of the child's intended parents that would have revealed that the intended parent had been convicted of or pled guilty to or nolo contendere to any specified violations and that child later suffered sexual abuse or sexual assault by that intended parent.

Amends the Public Higher Education Act, the Board of Higher Education Act, and the Higher Education Student Assistance Act. Provides that a resident of the State who is not lawfully present in the United States is not eligible, on the basis of residence within the State, for any postsecondary educational benefit unless a citizen or national of the United States is eligible for such a benefit without regard to whether the citizen or national is such a resident. Provides that any benefit conferred to a nonresident of the State who is lawfully present in the United States may not be lesser in amount, duration, or scope than the benefit conferred to a State resident who is unlawfully present in the United States.

Amends the Property Tax Code. Provides that, except as provided with respect to mobile homes, a building or structure that is not affixed to or installed on a permanent foundation or connected to utilities for year-round occupancy is not considered real property. Effective immediately.

Amends the School Code. In provisions concerning a school board's suspension or expulsion of pupils, provides that a student who is determined to have initiated sexual activity with another individual without that individual's consent, a sexual assault, or an attempted sexual assault at a school, a school-sponsored activity or event, or an activity or event that bears a reasonable relationship to school shall be expelled for a period of not less than one year. Provides that (i) a student initiates sexual activity with another individual without that individual's consent if the student uses force or a threat of force to make the other individual perform a nonconsensual sexual act; (ii) a student initiates a sexual assault if the student commits an act of sexual penetration and uses force or a threat of force; and (iii) a student initiates an attempted sexual assault if, with the intent to commit a sexual assault, the student commits an act that constitutes a substantial step toward the commission of a sexual assault. Allows the expulsion requirement to be modified by the superintendent of the school district and the superintendent's determination to be modified by the school board on a case-by-case basis. Provides that the expulsion shall be construed in a manner consistent with the federal Individuals with Disabilities Education Act and a student who is subject to expulsion may be eligible for a transfer to an alternative school program. Effective immediately.

Amends the Illinois Municipal Retirement Fund (IMRF) Article of the Illinois Pension Code. Provides that, if the payment of a retirement annuity is made to an annuitant more than one month after that retirement annuity payment became payable, then the Fund shall pay interest to the annuitant in an amount equal to 6% of that payment of the retirement annuity. Amends the Illinois Insurance Code. In provisions concerning the municipal employee's continuance privilege, provides that if an employee has elected to have the monthly premium deducted by the Illinois Municipal Retirement Fund from the employee's monthly pension payment, then the Illinois Municipal Retirement Fund shall promptly remit the premium payments to the insurance company, regardless of whether the employee's monthly pension payment has been paid to the employee. Amends the State Mandates Act to require implementation without reimbursement.

Amends the Illinois Vehicle Code. Provides that, beginning with the 2026 registration year, the standard registration fee for passenger motor vehicles of the first division and motor vehicles of the second division weighing not more than 8,000 pounds shall be $100 for any Illinois vehicle owner who has been issued a drivers license with a veteran's designation. Effective immediately.