Creates the School District Income Tax Act. Allows school districts to tax income after referendum approval of district residents and record owners of property in the district. Provides for additional levies, administration and distribution of the tax, and penalties for violations. Applies only to income earned following 120 days after certification of the results of the referendum. Creates a credit against the tax in an amount not to exceed $500 equal to 5% of the amounts spent by the taxpayer on monthly rent for the taxpayer's residence. Amends the Property Tax Code to provide for abatement of residential, farm, and small business property. Amends the School Code to require that school districts certify income tax levies and amounts realized for property tax abatement purposes and to coordinate the calculation of school aid with the income tax levies by adjusting the operating tax rate accordingly. Amends the State Finance Act to create the School District Income Tax Fund. Effective immediately.
Sponsored bills
Amends the State Revenue Sharing Act. Makes a technical change in a Section concerning the Personal Property Tax Replacement Fund.
Amends the Property Tax Code. Provides that, for taxable years 2003 and thereafter, with some exceptions, property assessed as farmland upon which an installment of taxes remains unpaid on the due date shall be deemed delinquent and shall bear interest after that date at the rate of 1/2% per month or portion thereof for a period of 5 years, after which time the rate of interest shall be 1 1/2% per month or portion thereof until paid or forfeited (now, 1 1/2% per month for all property not otherwise excepted). Effective immediately.
Amends the Counties Code. Makes a technical change in a Section concerning county clerks' fees.
Creates the Lifespan Respite Program Act. Directs the Department on Aging to establish a statewide Lifespan Respite Program to coordinate and expand the availability of respite services. Provides for administration of the program through at least 6 local offices. Provides for the payment of respite assistance to families in an amount not exceeding $125 per month, and sets forth criteria for eligibility for assistance. Effective immediately.
Amends the Sale of Tobacco to Minors Act. Changes the short title to the Prevention of Tobacco Use by Minors Act. Prohibits minors from possessing tobacco (now only the buying by and the sale and distribution to minors of tobacco is prohibited). Provides that in addition to or instead of a fine, the court may impose community service upon a minor who possesses tobacco and upon a seller or distributor of tobacco to a minor. Provides that, if a minor violates the provisions prohibiting minors from possessing any cigars, cigarettes, smokeless tobacco, or tobacco in any of its forms, the court may in addition to a fine and community service, order the minor to attend a local anti-tobacco or youth diversion program. Provides that a court may order a minor convicted of or placed on supervision for a violation of the prohibition of tobacco possession by minors, and his or her parents or legal guardian, to attend a smoker's education or youth diversion program if available in the jurisdiction where the offender resides. Provides that attendance at that program shall be time-credited against any community service time imposed for a first violation. Provides that, in addition to any other penalties, the court may assess a fee against the offender for his or her attendance of the program. Defines "smoker's education program" or "youth diversion program" to include a seminar designed to educate a person on the physical and psychological effects of smoking tobacco products and the health consequences of smoking tobacco products. Amends the Juvenile Court Act of 1987 to provide that the community service, smoker's education, and youth diversion program provisions are available to a delinquent minor under that Act. Effective immediately.
Amends the Illinois Income Tax Act. Provides that, for taxable years ending on or after December 31, 2003, an individual taxpayer may deduct from adjusted gross income an amount equal to the medical, dental, and other expenses allowed as a deduction under Section 213 of the Internal Revenue Code to the extent allowed as a deduction from adjusted gross income in computing federal income taxes. Provides that to obtain this subtraction modification the taxpayer must submit to the Department, along with his or her tax return, a copy of the Schedule A form or any successor form completed and submitted for federal income tax purposes. Excepts the deduction from the sunset requirements. Effective immediately.
Amends the Criminal Code of 1961. Provides that a person convicted of resisting or obstructing a peace officer in which the violation was the proximate cause of an injury to a peace officer is guilty of a Class 1 (rather than Class 4) felony.
Amends the Sale of Tobacco to Minors Act. Changes the short title to the Prevention of Tobacco Use by Minors Act. Prohibits minors from possessing tobacco (now only the buying by and the sale and distribution to minors of tobacco is prohibited). Provides that in addition to or instead of a fine, the court may impose community service upon a minor who possesses tobacco and upon a seller or distributor of tobacco to a minor. Provides that, if a minor violates the provisions prohibiting minors from possessing any cigars, cigarettes, smokeless tobacco, or tobacco in any of its forms, the court may in addition to a fine and community service, order the minor to attend a local anti-tobacco or youth diversion program. Provides that a court may order a minor convicted of or placed on supervision for a violation of the prohibition of tobacco possession by minors, and his or her parents or legal guardian, to attend a smoker's education or youth diversion program if available in the jurisdiction where the offender resides. Provides that attendance at that program shall be time-credited against any community service time imposed for a first violation. Provides that, in addition to any other penalties, the court may assess a fee against the offender for his or her attendance of the program. Defines "smoker's education program" or "youth diversion program" to include a seminar designed to educate a person on the physical and psychological effects of smoking tobacco products and the health consequences of smoking tobacco products. Amends the Juvenile Court Act of 1987 to provide that the community service, smoker's education, and youth diversion program provisions are available to a delinquent minor under that Act. Effective immediately.
Amends the Illinois Municipal Code. Makes a technical change to a Section concerning school land donations.