Rep. Ryan Spain

Amends the Prevention of Tobacco Use by Persons under 21 Years of Age and Sale and Distribution of Tobacco Products Act. Provides that a person under 21 years of age may not possess any tobacco product, electronic cigarette, or alternative nicotine product. Provides that a violation is a petty offense. Provides that for the first offense in a 24-month period, the person shall be fined $200; for the second offense in a 24-month period, the person shall be fined $400; for the third offense in a 24-month period, the person shall be fined $600; and for the fourth or subsequent offense in a 24-month period, the person shall be fined $800. Provides that for the purposes of this provision, the 24-month period shall begin with the person's first violation of the Act. Provides for distribution of the fines for violations.

Amends the Illinois Income Tax Act. Provides that, for taxable years ending on or after December 31, 2024, the maximum amount of the education expense credit is $1,500 (currently, $750). Effective immediately.

Amends the Illinois Vehicle Code. Provides that a veteran who holds proof of a service-connected disability from the United States Department of Veterans Affairs may, without the payment of a registration fee, make application to the Secretary of State for one motor vehicle of the second division weighing not more than 10,000 (rather than 8,000) pounds for license plates for veterans with disabilities displaying the international symbol of access or, if the veteran's degree of disability has been declared to be 50% or more, but does not qualify the veteran for a plate or decal for persons with disabilities, for a special registration plate or digital registration plate without the international symbol of access for the registration.

Amends the Illinois Vehicle Code. Provides that the Secretary of State may issue special registration plates to recipients of the Presidential Unit Citation. Provides that the plates shall display the Presidential Unit Citation ribbon. Specifies that the design and color of the special plates shall be wholly within the discretion of the Secretary.

Amends the Manufactured Home Installation Act. Provides that a unit of local government may not regulate or restrict the use, occupancy, movement, or relocation of mobile homes or manufactured homes based upon the age of the mobile home or manufactured home. Preempts the concurrent exercise of home rule powers.

Amends the Energy Efficient Building Act. Provides that the term "Code" means the 2018 edition of the International Code Council's International Energy Conservation Code (currently, the latest published edition). Effective immediately.

Removes the cost-of-living increase given to the Governor, Lieutenant Governor, Secretary of State, Attorney General, Comptroller, State Treasurer, and members of the General Assembly for Fiscal Year 2024. Effective immediately.

Amends the Illinois Income Tax Act. Provides that the Department of Revenue shall pay an annual rebate to each individual taxpayer who files an Illinois income tax return with the Department on or before the second Friday in October of the calendar year for which the rebate is made. Provides that surplus moneys in the Income Tax Refund Fund shall be transferred to the Illinois Individual Income Tax Rebate Fund (currently, the General Revenue Fund). Creates the Illinois Individual Income Tax Rebate Fund. Provides that moneys in the Fund shall be used for the purpose of paying rebates. Effective immediately.

Amends the Court of Claims Act. Provides that for the purpose of making up any deficiency in the appropriation for the payment of claims directed pursuant to the Line of Duty Compensation Act, there is appropriated, on a continuing annual basis in each fiscal year, from the General Revenue Fund to the Court of Claims, the amount, if any, by which the total appropriation for the payment of claims directed pursuant to the Line of Duty Compensation Act for the fiscal year is less than the amount required for the payment of claims pursuant to the Line of Duty Compensation Act for that fiscal year. Provides that the amount of any continuing appropriation used by the Court of Claims under the amendatory Act for a given fiscal year shall be charged against the unexpended amount of any appropriation for line of duty awards to the Court of Claims for that fiscal year that subsequently becomes available. Requires the Court of Claims to report to the President and Minority Leader of the Senate, the Speaker and Minority Leader of the House of Representatives, and the Governor's Office of Management and Budget any continuing appropriation that is used at the conclusion of a fiscal year. Effective immediately.

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Reduces the rate of tax on motor fuel and gasohol to 1.25% (currently, 6.25%). Makes changes concerning the distribution of the proceeds from those taxes. Amends the State Finance Act to make conforming changes. Effective immediately.