Amends the Illinois Income Tax Act. Provides that, for taxable years beginning on or after January 1, 2026, the Illinois earned income tax credit is in an amount equal to 30% of the federal earned income tax credit. Effective immediately.
Amends the School Code. Requires the State Board of Education to establish and administer a program to strengthen this State's workforce by creating structured pipelines from public high schools into in-demand careers through public-private partnerships with employers, public community colleges, and school districts. Under the program, provides that the school board of each school district maintaining a high school shall allow the high school to partner with local employers and the community college district where the high school is located to establish a pathway program for careers in priority sectors. Requires the State Board and the Department of Commerce and Economic Opportunity to jointly approve the pathway program prior to implementation and maintain a registry of participating high schools and employers. Sets forth pathway program requirements. Provides that an employer participating in a pathway program that provides a qualifying paid internship or apprenticeship pathway shall receive from the State Board a $1,000 grant per student holding the internship or apprenticeship, not exceed $50,000 per year. Provides that at least 25% of any funds appropriated for implementation must be used to support pathway programs in high schools in high-poverty or rural school districts.
Amends the Use Tax Act and the Retailers' Occupation Tax Act. Creates sales tax holiday periods for clothing, school supplies, diapers, wipes, and hygiene products. Provides that the sales tax periods shall run from January 1 through January 7 of 2027 and each year thereafter and from August 1 through August 7 of 2027 and each year thereafter. Requires retailers to clearly label sales tax holiday items as such in accordance with rules adopted by the Department of Revenue. Requires the Department of Revenue to establish a public awareness campaign in connection with the sales tax holiday program. Effective immediately.
Amends the Board of Higher Education Act, various Acts relating to the governance of public universities in Illinois, and the Higher Education Student Assistance Act. Requires the Board of Higher Education to establish a pathway program in which any public high school student in this State who graduates in the top 10% of the student's graduating class or meets other standardized thresholds is guaranteed admission to at least one public university. Requires the Board to submit an annual report to the General Assembly (and make the report publicly available) that includes, with respect to public universities: (1) how many in-state residents were admitted in the prior academic year compared to the number of out-of-state residents that were admitted; (2) the tuition trends for students who are residents of this State; and (3) how many university graduates continue to reside within this State following graduation. With respect to each academic program of a public university that has a limited capacity to admit students due to a high demand for admission to the program, provides that at least 70% of the students admitted to the program must be residents of this State. Beginning with the 2027-2028 academic year, prohibits the governing board of each public university from increasing its in-state tuition rate for a given academic year by a percentage that exceeds the percentage increase, if any, in the Consumer Price Index for All Urban Consumers for all items published by the Bureau of Labor Statistics of the United States Department of Labor for the 12 months ending on the previous December 31. Requires the Illinois Student Assistance Commission to establish a workforce incentive program in which a student who enrolls in a high-need field at an institution of higher learning may receive a grant to reduce tuition costs or loan forgiveness if the student commits to working in this State for at least 3 after graduation. Provides that under the program, a student from an underserved region of this State may also receive additional admission and tuition support from the Commission.
Amends the Illinois Finance Authority Act. Provides that the Illinois Finance Authority and the Illinois Law Enforcement Training and Standards Board may jointly administer a squad car revolving loan program. Creates the Squad Car Revolving Loan Fund. Provides that loans under the program shall be paid out of the Squad Car Revolving Loan Fund. Amends the State Finance Act to make conforming changes.
Amends the Adult Protective Services Act. Expands the list of mandated reporters to include investment advisers, investment adviser representatives, dealers and salespersons, and employees of financial institutions who have direct contact with eligible adults who are clients of the financial institution and have access to the financial information of the institution's clients. Permits a financial institution to place a transactional hold on an eligible adult's account if the institution's employees have a reasonable suspicion that a transaction or disbursement from the eligible adult's account may involve, facilitate, result in, or contribute to financial exploitation of the eligible adult. Provides that transactional holds must be followed by an internal review that satisfies the internal policies of the financial institution that issued the hold. Further provides that a financial institution that uses a transactional hold must create internal policies regarding identifying and reporting financial exploitation of eligible adults and transactional holds. Contains provisions on the duration of initial transactional holds and extended transactional holds; requirements on notification to law enforcement, especially in cases involving financial fraud that is outside the Act's scope; civil immunity for any financial institution and its employees who place a transactional hold on an eligible adult's account in good faith; mandated reporter training for specified employees of a financial institution; and other matters. Makes conforming changes to the Illinois Securities Law of 1953, the Illinois Banking Act, the Savings Bank Act, Illinois Credit Union Act, and the Criminal Code of 2012. Effective January 1, 2027.
Amends the Illinois Insurance Code. Provides that coverage for treatment in a residential treatment center shall include residential coverage for the diagnosis and treatment of substance use disorders. Provides that this coverage shall include unlimited medically necessary treatment for substance use disorder treatment services provided in residential settings. Prohibits the coverage from applying financial requirements or treatment limitations to residential substance use disorder benefits that are more restrictive than the predominant financial requirements and treatment limitations applied to other medical and surgical benefits covered by the policy. Sets forth provisions concerning cost sharing; application of coverage requirements; prior authorization; clinical review; discharge plans; other forms of utilization review; and the criteria for medical necessity determinations.
Amends the Consumer Fraud and Deceptive Business Practices Act. Provides that it is an unlawful practice for any person to engage in a commercial transaction or trade practice with a consumer in which: (1) the consumer is communicating or otherwise interacting with a chatbot, artificial intelligence agent, avatar, or other computer technology that engages in a textual or aural conversation; (2) the communication may mislead or deceive a reasonable consumer to believe that the consumer is communicating with a human representative; and (3) the consumer is not notified in a clear and conspicuous manner that the consumer is communicating with an artificial intelligence system and not a human representative. Effective January 1, 2026.
Creates the Health Care Availability and Access Board Act. Establishes the Health Care Availability and Access Board to protect State residents, State and local governments, commercial health plans, health care providers, pharmacies licensed in the State, and other stakeholders within the health care system from the high costs of prescription drug products. Contains provisions concerning Board membership and terms; staff for the Board; Board meetings; circumstances under which Board members must recuse themselves; and other matters. Provides that the Board shall perform the following actions in open session: (i) deliberations on whether to subject a prescription drug product to a cost review; and (ii) any vote on whether to impose an upper payment limit on purchases, payments, and payor reimbursements of prescription drug products in the State. Permits the Board to adopt rules to implement the Act and to enter into a contract with a qualified, independent third party for any service necessary to carry out the powers and duties of the Board. Creates the Health Care Availability and Access Stakeholder Council to provide stakeholder input to assist the Board in making decisions as required by the Act. Contains provisions concerning Council membership, member terms, and other matters. Provides that the Board shall adopt the federal Medicare Maximum Fair Price as the upper payment limit for a prescription drug product intended for use by individuals in the State. Prohibits the Board from creating an upper payment limit that is different from the Medicare Maximum Fair Price for the prescription drug product that has a Medicare Maximum Fair Price. Requires the Board to implement an upper payment limit that is the same as the Medicare Maximum Fair Price no sooner than the Medicare implementation date. Provides that Medicare Part C and D plans are not required to reimburse at the upper payment limit. Provides that the Attorney General may enforce the Act and may pursue any available remedy under State law when enforcing the Act. Effective 180 days after becoming law.
Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Provides that, subject to appropriation, the Department of Commerce and Economic Opportunity, in consultation with the Department of Revenue, is authorized to create and award capacity building grants to municipalities whose equalized assessed value, total State sales tax disbursements, or both combined, decreased at least 30% over the 10 years preceding the issuance of the grant. Provides for the adoption of rules. Effective immediately.
