Rep. Joe Sosnowski

Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that, for persons dying on or after January 1, 2022, the exclusion amount shall be the applicable exclusion amount calculated under Section 2010 of the Internal Revenue Code, including any deceased spousal unused exclusion amount (currently, the exclusion amount for Illinois estate tax purposes is $4,000,000). Effective immediately.

Amends various Acts to reinstate monetary bail that was abolished, effective January 1, 2023, by Public Act 101-652. Effective immediately.

Creates the Ultrasound Opportunity Act. Sets forth legislative findings and definitions. Provides that at any facility where abortions are performed, the physician who is to perform the abortion, the referring physician, or another qualified person working in conjunction with either physician shall offer any woman seeking an abortion after 8 weeks of gestation an opportunity to receive and view an active ultrasound of her unborn child by someone qualified to perform ultrasounds at the facility, or at a facility listed in a listing of local ultrasound providers provided by the facility, prior to the woman having any part of an abortion performed or induced and prior to the administration of any anesthesia or medication in preparation for the abortion. Provides that, following the performance of an ultrasound on a woman, 72 hours must pass before the administration of any anesthesia or medication in preparation for an abortion for the woman. Provides that the requirements of the Act shall not apply when, in the medical judgment of the physician performing or inducing the abortion, there exists a medical emergency. Contains a severability provision.

Creates the Endow Illinois Tax Credit Act and amends the Illinois Income Tax Act. Requires the Department of Revenue to authorize an income tax credit to taxpayers who provide an endowment gift to a permanent endowment fund. Sets forth procedures and criteria for authorizing the credits. Provides that the aggregate amount of all credits that the Department of Revenue may authorize may not exceed $10,000,000 in 2022, $25,000,000 in 2023, or $50,000,000 in 2024 and each calendar year thereafter. Provides conditions for eligibility. Requires the Department of Revenue to make an annual report concerning the credits. Provides that the credit may be carried forward for 5 years. Exempts the credit from the Act's sunset provisions. Further amends the Illinois Income Tax Act to provide that provisions concerning the unrelated business taxable income of an exempt organization apply for taxable years beginning on or after January 1, 2021 (currently, January 1, 2019). Effective immediately.

Amends the Illinois Vehicle Code. Reduces the trailer flat weight tax for maximum loads of 3,000 pounds and less from $118 to $18. Effective immediately.

Amends the Firearm Concealed Carry Act. Provides that the fees for a new and renewal concealed carry license of an applicant who is a veteran or a qualified retired law enforcement officer shall be 50% of the fees for other applicants. Defines "qualified retired law enforcement officer" and "veteran".

Amends the Illinois Income Tax Act. Creates an income tax deduction for an amount of up to $50,000 per tax year contributed to a small business asset purchase account and all interest earned on such accounts during the tax year. Provides that a "small business asset purchase account" means an account established by a taxpayer, the proceeds of which are used to purchase property used primarily in Illinois for which a federal income tax deduction is claimed under Section 179 of the Internal Revenue Code. Provides an addition modification for amounts withdrawn from a small business asset purchase account that are not used for qualified purchases. Amends the Uniform Penalty and Interest Act to establish a penalty for improper use of moneys in a small business asset purchase account. Effective immediately.

Makes application to Congress under the provisions of Article V of the Constitution of the United States for the calling of a convention of the states limited to proposing amendments to the Constitution of the United States that impose fiscal restraints on the federal government, limit the power and jurisdiction of the federal government, and limit the terms of office for its officials and for members of Congress.

Amends the Juvenile Court Act of 1987. Provides that a neglected minor includes any minor under the age of 12 (rather than 14) years whose parent or other person responsible for the minor's welfare leaves the minor without supervision for an unreasonable period of time without regard for the mental or physical health, safety, or welfare of that minor. Provides that neglect does not include permitting a child, whose basic needs are met and who is of sufficient age and maturity to avoid harm or unreasonable risk of harm, to engage in independent activities, including: (1) traveling to and from school, including by walking, running, or bicycling; (2) traveling to and from nearby commercial or recreational activities; (3) engaging in outdoor play; (4) remaining in a vehicle unattended, except as otherwise provided by law; (5) remaining at home unattended; or (6) engaging in a similar independent activity. Amends the Criminal Code of 2012. Provides that a person commits child abandonment when he or she, as a parent, guardian, or other person having physical custody or control of a child, without regard for the mental or physical health, safety, or welfare of that child, knowingly leaves that child who is under the age of 12 (rather than 13) without supervision by a responsible person over the age of 14 for a period of 24 hours or more. House Floor Amendment No. 2 Replaces everything after the enacting clause with the provisions of the introduced bill, and makes the following changes: Changes the legislative findings. Provides that a neglected minor includes any minor (rather than a minor under 14 years) whose parent or other person responsible for the minor's welfare leaves the minor without supervision for an unreasonable period of time without regard for the mental or physical health, safety, or welfare of that minor. Provides that a minor shall not be considered neglected for the sole reason that the minor was engaged in independent activities, except if the person responsible for the minor's health, safety, or welfare willfully disregards danger that the independent activity poses to the physical or mental health of the minor under circumstances when the danger is sufficiently obvious that no reasonable person would cause or permit the minor to be unsupervised in such a situation given the minor's level of maturity, physical condition, or mental abilities. Provides that factors considered in determining if a minor's needs can be sufficiently met during an independent activity are whether the activity is generally accepted as suitable for minors of the same age or level of maturity, or are developmentally appropriate for a minor based on the development of cognitive, emotional, physical, and behavioral capacities that are typical for the minor's age or age group. Provides that the determination for a specific minor shall also take into account the developmental stage of that minor's cognitive, emotional, and physical development and the minor's behavioral capacities. Amends the Criminal Code of 2012 to change the child abandonment statute. Provides that a person commits child abandonment when he or she, as a parent, guardian, or other person having physical custody or control of a child, without regard for the mental or physical health, safety, or welfare of that child, knowingly permits a child to engage in independent activities that were unreasonable under the circumstances or for an unreasonable period of time without regard for the minor's mental or physical health, safety or well-being. Provides that for the purposes of this provision, no specific age shall be determinative of reasonableness. Provides that reasonableness shall be determined by the maturity of each individual child (rather than leaves that child who is under the age of 13 without supervision by a responsible person over the age of 14 for a period of 24 hours or more).

Amends the Illinois Marriage and Dissolution of Marriage Act. Requires proof that each party to the marriage has attained the age of 18 years in order to obtain a license to marry and a marriage certificate from the county clerk. Deletes language allowing proof that each party to the marriage will have attained the age of 18 years at the time the marriage license is effective or will have attained the age of 16 years and has either the consent to the marriage of both parents or his guardian or judicial approval. Repeals a provision regarding judicial approval of underage marriages. Effective immediately.