Rep. Donald L. Moffitt

Creates the High-Speed Rail Authority Act. Contains only a short title provision.

Amends the Illinois Income Tax Act. Provides for a credit for taxpayers who, during the taxable year, install, on a building or property that is owned by the taxpayer and that is located in the State, a geothermal energy device and sets the amount of the credit at the lesser of (i) $5,000 or (ii) 50% of the actual cost of the acquisition and installation of the device. Provides that the credit may not be carried forward or back and may not reduce the taxpayer's liability to less than zero. Effective immediately.

Amends the Illinois Underground Utility Facilities Damage Prevention Act. Provides that any residential property owner who willfully fails to comply with any provision of the Act while engaging in excavation or demolition on such residential property shall not be subject to a penalty under the Act for a first-time offense of the Act, but shall be subject to a penalty of up to $500 for each separate offense for any subsequent willful failures to comply with the Act. Provides that any residential property owner who fails to comply with any provision of the Act while engaging in excavation or demolition on a residential property shall be liable for the damage caused to the owner or operator of the damaged underground utility facilities or CATS facilities unless the damages resulted from the failure of owners or operators of underground facilities to comply with the provisions of the Act. Provides that the Illinois Commerce Commission may impose administrative penalties as provided in the Act (instead of a specified Section). Effective immediately.

Amends the Veteran's Employment Act. Provides that all veterans of the United States armed forces, who served under any branch of the military, shall be granted paid leave to attend the funerals of other veterans. Effective January 1, 2011.

Amends the Illinois Vehicle Code. Makes a technical change in a Section concerning Korean War Veteran license plates.

Amends the Downstate Firefighter Article of the Illinois Pension Code. Provides that, in July 2009, the monthly pension of a firefighter who retired before January 1, 1977 shall be recalculated and increased to reflect the amount that the firefighter would have received in July 2009 had the firefighter been receiving a 3% compounded increase for each year he or she received pension payments. In each January thereafter, provides that he or she shall receive an additional increase of 3% of the amount of the pension then being paid. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.

Amends the School Code. Provides that if, prior to the effective date of the amendatory Act, Cambridge Community Unit School District 227 has levied and the county clerk has extended taxes for fire prevention and safety purposes without the certificates of the regional superintendent of schools and the State Superintendent of Education, then the tax levies and extensions and the expenditures by the school district of the extended amounts are validated. Effective immediately.

Amends the Use Tax Act and the Retailers' Occupation Tax Act. Exempts vehicles that are both hybrid and flexible fuel vehicles and that have a final assembly point in the United States from taxation under the Acts. Effective July 1, 2009.

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, for a period of 10 years beginning on the effective date of the amendatory Act, new flexible fuel vehicles, as defined in provisions of the Alternate Fuels Act, new hybrid vehicles, and new electric vehicles are exempt from taxation under the Acts. Effective July 1, 2010.

Amends the Fire Protection District Act. Increases to 0.60% (now, 0.40%) the maximum allowable tax rate that the Board of Trustees of a fire protection district may levy upon all taxable property within the territorial limits of the district. Makes conforming changes. Effective immediately.