Rep. Anthony DeLuca

Amends the Humane Care for Animals Act. Provides that no person may knowingly allow an animal to ingest cannabis, including second-hand smoke, or cannabis-infused products in a way that results in the animal's sickness or death. Provides that a first violation is a Class A misdemeanor, and a second or subsequent violation is a Class 4 felony. Effective immediately.

Amends the State Finance Act, Counties Code, Illinois Municipal Code, Metro-East Park and Recreation District Act, Local Mass Transit District Act, Regional Transportation Authority Act, and Water Commission Act of 1985. Provides that the amounts transferred into the Tax Compliance and Administration Fund shall be reduced from 1.5% to 1%. Effective July 1, 2020.

Amends the Sex Offender Registration Act. Provides for registration under the Act of a person convicted of a battery if: (1) the State's Attorney filed a notice contemporaneous with or included in the summons, complaint, or other document charging the battery to seek sex offender registration under the provision as a sexually motivated battery; (2) the complaining witness is under 17 years of age; (3) the offender is 21 years of age or older; and (4) the court finds that the battery was "sexually motivated" as defined in the Sex Offender Management Board Act.

Amends the Juvenile Court Act of 1987. Provides that if a minor has previously been placed on probation for an offense that involves the use or possession of a firearm, the court may not place the minor on probation for any subsequent offense involving the use or possession of a firearm. Provides that a minor convicted of a subsequent offense involving the use or possession of a firearm shall result in a mandatory sentence of no less than 6 months confinement to the Department of Juvenile Justice with the Department providing services including, but not limited to, education, mental health, drug treatment, and mentoring.

Amends the Illinois Income Tax Act if and only if Senate Bill 1 of the 101st General Assembly becomes law. Provides that a withholding tax credit for full-time equivalent employees created in Senate Bill 1 applies for reporting periods that begin on or after January 1, 2020 (in the bill, reporting periods that begin on or after January 1, 2020 and end on or before December 31, 2027). Provides that the maximum credit is determined by the Metropolitan and Nonmetropolitan area of the State that is the base of operations of the employee, as those areas are determined as of May 2017. Makes changes concerning the amount of the credit based on the Metropolitan and Nonmetropolitan area of the State. Effective immediately.

Amends the State Finance Act, Counties Code, Illinois Municipal Code, Metro-East Park and Recreation District Act, Local Mass Transit District Act, Regional Transportation Authority Act, and Water Commission Act of 1985. Provides that the amounts transferred into the Tax Compliance and Administration Fund shall be reduced from 1.5% to 1%. Effective July 1, 2019.

Amends the Child Care Act of 1969. Requires specified personnel of a child care facility to be present at the open or close of the facility. Provides that early childhood teachers shall meet specified qualifications. Provides that the Department of Children and Family Services shall adopt rules on the qualifications of persons directly responsible for the care and welfare of children served in accordance with the qualifications for early childhood teachers. Effective immediately.

Amends the Property Tax Code. Provides that certain property located in Bloom, Bremen, Calumet, Rich, Thornton, or Worth Township may be certified by the South Suburban Land Bank and Development Authority as a southland reactivation site. Provides that southland reactivation property shall be valued at 33 1/3% of the fair cash value of the land, without regard to buildings, structures, improvements, and other permanent fixtures located on the property. Provides that, for the first 3 tax years after the property is certified as southland reactivation property, the aggregate tax liability for the property shall be no greater than $75,000. Provides that, beginning with the fourth tax year after the property is certified as southland reactivation property and continuing through the twelfth tax year after the property is certified as southland reactivation property, the property's tax liability for each taxing district in which the property is located shall be increased over the tax liability for the preceding year by the percentage increase, if any, in the total equalized assessed value of all property in the taxing district.

Amends the Illinois Municipal Code. Provides that the rate of tax under the Non-Home Rule Municipal Retailers' Occupation Tax Act, the Non-Home Rule Municipal Service Occupation Tax Act, and the Non-Home Rule Municipal Use Tax Act may not exceed 2% (currently, 1%). Provides that the rate of tax that may be imposed for municipal operations may not exceed 1%. With respect to the Non-Home Rule Municipal Retailers' Occupation Tax Act, the Non-Home Rule Municipal Service Occupation Tax Act, and the Non-Home Rule Municipal Use Tax Act, provides that the term "public infrastructure" includes the acquisition, repair, and maintenance of public safety equipment. Effective immediately.

Amends the Illinois Municipal Code. Provides that a municipality may, by ordinance, provide that its use and occupation taxes shall be collected and enforced by the municipality (currently, the Department of Revenue). Provides that, if the tax is collected and enforced by the municipality, none of the proceeds collected from the tax shall be transferred into the Tax Compliance and Administration Fund. Effective immediately.