Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that adult diapers sold as incontinence products are taxed at the rate of 1% (currently, 6.25%).
Provides that the Act may be referred to as the Blue Collar Jobs Act. Amends the Illinois Enterprise Zone Act. Creates a High Impact Business construction jobs credit and an Enterprise Zone construction jobs credit against the taxpayer's Illinois income taxes based on the incremental income tax attributable to laborers or workers employed at certain construction sites located in Enterprise Zones. Amends the Economic Development for a Growing Economy Tax Credit Act. Creates a New Construction EDGE Credit based on the incremental income tax attributable to laborers or workers employed at construction sites associated with EDGE projects. Amends the River Edge Redevelopment Zone Act. Creates a River Edge construction jobs credit based on the incremental income tax attributable to laborers or workers employed at certain construction sites in a River Edge Redevelopment Zone. Requires contractors and subcontractors associated with projects that receive credits under the amendatory Act to file certified payroll information with the Department of Labor and the Department of Commerce and Economic Opportunity.
Amends the General Provisions and State Employees Articles of the Illinois Pension Code. Provides that the alternative retirement annuity under the State Employees Article applies to a conservation police officer subject to the Tier 2 provisions. Provides that a conservation police officer subject to the Tier 2 provisions may convert up to 8 years of service credit established before the effective date of the amendatory Act as a conservation police officer under the State Employees Article into eligible creditable service by filing a written election with the Board under that Article, accompanied by a specified payment. Effective immediately.
Amends the Legislative Commission Reorganization Act of 1984. Provides for the acquisition and placement of statues depicting President Ronald W. Reagan and President Barack H. Obama at the State Capitol Building. Provides that the Architect of the Capitol may provide for the design and fabrication of the statues, or may otherwise acquire, using funds collected for such purpose or a statue donated to the Office of the Architect of the Capitol, a suitable statue for placement. Requires the Architect of the Capitol to take actions necessary to provide for the placement and unveiling of the statues by February 15, 2021. Requires the Architect of the Capitol to issue a report to the Governor and General Assembly detailing his or her actions in acquiring and placing the statues. Provides that the Capitol Restoration Trust Fund shall contain 2 separate accounts for the deposit of funds donated for the payment of expenses associated with the placement of the statues. Provides that the separate accounts may accept deposits from any source, whether private or public, and may be appropriated only for use by the Architect of the Capitol for expenses associated with the acquisition, placement, and maintenance of the statues. Effective immediately.
Creates the Taxpayer Advocate and Empowerment Act. Creates the Office of Taxpayer Advocate as an independent agency. Provides that the Taxpayer Advocate shall be appointed by a joint resolution of the Senate and the House of Representatives. Provides that the Taxpayer Advocate shall serve for an 8-year term. Sets forth the duties and salary of the Taxpayer Advocate. Provides for 2 Deputy Taxpayer Advocates and employees of the Office of Taxpayer Advocate. Effective January 1, 2020.
Amends the Snowmobile Registration and Safety Act and the Boat Registration and Safety Act. Makes changes concerning an operator's duties to stop, give information, and render aid at the scene of a collision, accident, or casualty. Further amends the Boat Registration and Safety Act. Makes changes in Sections concerning: junk watercraft; personal flotation devices; navigation lights; interference with navigation; traffic rules; operating a watercraft under the influence of alcohol or drugs; and the operation of motorboats.
Amends the School Code. Provides that school districts need not comply with and may discharge any mandate or requirement placed on school districts by the Code or by administrative rules adopted by the State Board of Education that is unfunded; with exceptions. Provides that before a school district may lawfully discharge an unfunded mandate, it must hold a public hearing on the matter; sets forth requirements concerning the hearing. Requires a school board to report each unfunded mandate it has discharged to the State Board of Education, and requires the State Board to compile and report this information to the General Assembly each year. Repeals a Section of the Code concerning an unfunded mandates prohibition.
Amends the Property Tax Code. Provides that the assessor or chief county assessment officer shall automatically apply the general homestead exemption to any qualified property that was approved for and received a general homestead exemption in the immediately preceding year.
Amends the Liquor Control Act of 1934. Provides that a craft distiller license and a craft distiller tasting permit license shall allow the sale and offering for sale at retail for use and consumption on the premises specified in the license any form of alcoholic liquor purchased from a licensed distributor or importing distributor. Provides that a craft distiller tasting permit license allows the licensee to sell and offer for sale at retail, but not for resale in any form, up to 5,000 gallons of transferred alcoholic liquor to the extent approved by the Illinois Liquor Control Commission. Provides that upon approval from the State Commission, a craft distiller tasting permit license shall allow the licensee to sell and offer for sale at (i) the craft distiller's licensed premises and (ii) at up to 2 additional locations for use and consumption and not for resale. Provides that certain craft distillers may sell up to 10,000 gallons (instead of 2,500 gallons) of spirits to non-licensees. Creates a craft distiller warehouse permit. Provides that a craft distiller warehouse permit license may be issued to the holder of a craft distiller tasting permit license and shall allow the holder to store or warehouse up to 500,000 gallons of spirits manufactured by the holder of the permit. Establishes fees for a craft distiller warehouse permit. Makes other changes.
States opposition to any measure that would allow the creation of a graduated income tax on Illinois residents.
