Rep. Nicole La Ha

Amends the Illinois Income Tax Act. Provides that a taxpayer who employs a person with a developmental disability or a severe mental illness, as certified by the Department of Human Services, during the taxable year is entitled to an income tax credit in an amount equal to 25% of the wages paid by the taxpayer to the person with a developmental disability or severe mental illness, but not to exceed $6,000 in wages paid during the taxable year to any single qualified employee. Effective immediately.

Amends the Property Tax Code. Provides that the total property tax bill for any property receiving the senior citizens homestead exemption may not exceed 101% of the tax bill for the immediately preceding taxable year, unless the increase is due to improvements to the property that increased the property's fair market value in the applicable tax year.

Amends the Court of Claims Act. Provides that exhaustion of remedies is not required for any person who files a claim in the court for damages based on the Code of Civil Procedure provisions pertaining to actions for personal injury based on childhood sexual abuse. Contains a statement of findings and intent. Provides that the changes made by the amendatory Act applies to all actions pending or commenced on or after the effective date of the amendatory Act and to any action that would not have been time barred under the statute of limitations or statute of repose under the Code of Civil Procedure affecting childhood sexual abuse before the effective date of the amendatory Act.

Amends the State Universities Article of the Illinois Pension Code. In provisions concerning the suspension of retirement annuities for certain reemployment, provides that the provisions do not apply to an annuitant for any period of service on or after March 9, 2020 during which the annuitant returns to employment under the Article to perform a critical operation during a state of emergency or disaster that is declared by the Governor. Provides that, if an annuitant returns to employment for an employer under the Article during such a period, the annuitant is eligible to receive compensation from an employer for that service and benefits for prior service under the Article, but employee and employer contributions under the Article during that period of reemployment are not required. Provides that service and compensation earned for such reemployment shall not be used to recalculate the annuitant's benefits under the Code. For reemployment to perform a critical operation during a state of emergency or disaster declared by the Governor and that occurred on or after on or after March 9, 2020 and before the effective date of the amendatory Act: requires the System to pay to the annuitant the amount of the suspended or cancelled pension benefits with interest at the effective rate from the date of the suspension or cancellation of the benefit to the date of payment; and, if an annuitant repaid benefits to the System under the provisions, requires the System to pay to the annuitant the amount of that repayment with interest at the effective rate from the date of the annuitant's repayment of benefits to the date of the System's repayment to the annuitant. Provides that an annuitant's benefits shall not be suspended if the annuitant made an employment-related decision having reasonably relied on a statement or statements by a representative or representatives of the System that benefits would not be suspended if such a decision were made. Provides that the amendatory Act applies without regard to whether the annuitant was in service on or after the effective date of the amendatory Act. Effective immediately.

Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Provides that the Department of Revenue shall establish and administer a property tax relief pilot program. Provides that eligible homeowners shall receive a one-time direct relief payment in an amount equal to a percentage, determined by the Department by rule, of the eligible homeowner's property tax liability for the 2025 tax year. Requires the Department of Revenue to submit a report in connection with the Program to the Governor and the General Assembly. Creates the Property Tax Relief Program Fund of 2026. Provides that moneys in the Fund shall be used by the Department for the purpose of making property tax relief payments. Amends the State Finance Act to make conforming changes.

Amends the Property Tax Code. Provides that, beginning with the 2026 assessment year, the valuation of property in any general assessment year may not exceed (i) 101% of the value of the property in the previous tax year if the property is residential or (ii) 102% of the value of the property in the previous tax year if the property is not residential. Provides that the limitation does not apply if the increase in value is due to an addition, modification, or improvement to the property or if there has been a change in ownership of the property during the previous tax year. Preempts the power of home rule units to tax.

Amends the Counties Code. Removes a provision limiting a special investigator appointed by a State's Attorney to carrying a firearm only in the performance of the special investigator's assigned duties.

Maddy summaryHR 427, the "EDUCATIONAL CHOICE ACT," is a resolution that urges Governor JB Pritzker to opt Illinois into the provisions of the federal "Educational Choice for Children Act." If the Governor were to act on this urging, it would enable Illinois to participate in a program related to educational choices for children.

Amends the Illinois Insurance Code. In a provision requiring policies of group accident and health insurance to provide coverage for certain examination and testing services provided to a victim of specified criminal offenses, prohibits the policy from imposing a deductible, coinsurance, copayment, or any other cost-sharing requirement on the coverage provided, except to the extent that the coverage would disqualify a high-deductible health plan from eligibility for a health savings account under the Internal Revenue Code. Effective January 1, 2026.

Amends the Mental Health and Developmental Disabilities Code. Expands the definition of "developmental disability" to include a disability attributable to Prader-Willi syndrome. Amends the Developmental Disability and Mental Disability Services Act. Expands the definition of "severe and multiple impairments" to include a substantial disability attributable to Prader-Willi syndrome. Exempts persons diagnosed with Prader-Willi syndrome from any assessment or evaluation to measure cognitive functioning or IQ for purposes of making determinations on whether such persons have severe and multiple impairments eligible for home-based and community-based services. Amends the Mental Health and Developmental Disabilities Administrative Act. Requires the Department of Human Services to include Prader-Willi syndrome as a developmental disability in any rule defining the term "developmental disability" and in any rule listing specific medical conditions or disabilities eligible for developmental disability services provided by the Department. Amends the Statute on Statutes. Provides that, except where the context indicates otherwise: (i) in any rule, contract, or other document the term "developmental disability" shall include a disability attributable to Prader-Willi syndrome; and (ii) whenever there is a reference in any Act to "development disability" the term shall be construed to include a disability attributable to Prader-Willi syndrome.