Amends the Retailers' Occupation Tax Act, the Cigarette Machine Operators' Occupation Tax Act, the Cigarette Tax Act, the Cigarette Use Tax Act, and the Liquor Control Act of 1934. Provides that amounts paid as taxes under those Acts shall be deemed assessed upon the date of receipt of payment. Effective January 1, 2024.
Amends the Public Utilities Act. Deletes language that provides that no construction shall commence on any new nuclear power plant to be located within the State, and no certificate of public convenience and necessity or other authorization shall be issued therefor by the Illinois Commerce Commission, until the Director of the Environmental Protection Agency finds that the United States Government has identified and approved a demonstrable technology or means for the disposal of high level nuclear waste, or until such construction has been specifically approved by a statute enacted by the General Assembly. Provides that the Commission shall only issue a certificate of public convenience and necessity to a public utility operating or located within the State or to a company with a fossil fuel-based power generator. Provides that the Commission shall adopt rules concerning the granting of certificates of public convenience and necessity for the construction, purchase, or lease of small modular nuclear reactors. Provides requirements for the Commission to follow when adopting rules for the granting of certificates of public convenience and necessity for small modular nuclear reactors. Provides that the Commission may adopt emergency rules for the granting of certificates of public convenience and necessity for small modular nuclear reactors.
Amends the Children with Disabilities Article of the School Code. Provides that in the development of the individualized education program for a student who is 17 years of age or older, or will be during that academic year, the IEP team shall consider voter registration as an appropriate goal or competency to be included in the IEP plan, and, if appropriate, when and how voter registration shall be accomplished. Provides that any resulting decisions shall be included in the IEP plan.
Amends the Property Tax Code. Increases the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption from $65,000 to $85,000. Effective immediately.
Amends the Park District Code. Provides that, if a district board's membership has been expanded or reduced by referendum or resolution, the additional members will be elected not earlier than 197 days (currently, 60 days) after the referendum or resolution and a reduction of board members will not affect the terms of any commissioners holding office at the time of the referendum or to be elected within 197 (currently, 60) days after the referendum. Provides that, if the terms of a district's board members have increased or decreased after referendum or resolution, the terms will commence with the first regular park district election at least 197 days (currently, 60 days) after the date on which the terms were increased or reduced by referendum or resolution. Makes other changes. Effective immediately.
Congratulates and thanks Iron Workers Local Union 111 for their invaluable work on our state's infrastructure.
Creates the Legislative Employee Labor Relations Act. Authorizes legislative employees to bargain collectively through the representatives of their choosing on questions of wages, hours, and other conditions of employment. Specifies that the General Assembly is not required to bargain on specified matters of inherent managerial policy. Establishes the Office of State Legislative Labor Relations. Directs the Office of State Legislative Labor Relations to manage the interests of the General Assembly in collective bargaining with legislative employees. Grants the State Panel of the Illinois Labor Relations Board jurisdiction over collective bargaining matters between employee organizations and the General Assembly of the State of Illinois. Contains additional provisions concerning the following topics: the duty to bargain collectively; fair-share agreements; grievance procedures; election and recognition of labor organizations as exclusive representatives; unfair labor practices; mediation; fact-finding; exhaustion of nonjudicial remedies; strikes during session periods; and multiyear collective bargaining agreements. Specifies that the Open Meetings Act does not apply to collective bargaining negotiations and grievance arbitration proceedings under the Act. Sets forth definitions. Amends the Criminal Code of 2012, the State Lawsuit Immunity Act, and the Workplace Violence Prevention Act to make conforming changes. Effective July 1, 2026.
Declares June 2, 2023 as Gun Violence Awareness Day. Encourages all citizens to support their communities' efforts to prevent the tragic effects of gun violence and to honor and value human lives.
Creates the Hydrogen Fuel Replacement Tax Credit Act. Creates an income tax credit for eligible taxpayers in an amount equal to $1 per kilogram of eligible zero-carbon hydrogen used by the eligible taxpayer during the tax year for which a credit is sought. Provides for additional credits if the use of the zero-carbon hydrogen by the eligible taxpayer occurs in an equity investment eligible community. Provides that the total amount of tax credits to be allocated by the Department of Revenue to taxpayers for eligible zero-carbon hydrogen use occurring in the tax year ending during that State fiscal year shall not exceed $100,000,000, plus the amount of tax credits that were available to be allocated for eligible zero-carbon hydrogen use in the tax year ending during the prior State fiscal year but were not allocated. Effective immediately.
Creates the First-Time Home Buyer Savings Program Act. Creates the First-Time Home Buyer Savings Program in the Office of the State Treasurer. Provides that beginning January 1, 2023 through December 31, 2027, any individual may open an account with a financial institution and designate the account, in its entirety, as a first-time home buyer savings account to be used to pay or reimburse a qualified beneficiary's eligible costs for the purchase of a single-family residence in the State. Provides that the account holder is responsible for the use or application of funds in a first-time home buyer savings account. Provides a list of required documents an account holder shall submit to the Office of the State Treasurer under the Program. Allows the Treasurer to adopt rules to implement the Program. Requires the Office of the State Treasurer to prescribe the form and manner in which a taxpayer shall claim a deduction in accordance with the Act and the Illinois Income Tax Act. Allows the Office of the State Treasurer to prepare and distribute informational materials on the Program to financial institutions and potential home buyers. Sets forth the duties and liability of financial institutions under the Program. Provides that the maximum account balance limit for a first-time home buyer savings account shall not exceed a maximum of $50,000. Provides that if funds are withdrawn from an account for any purpose other than the payment of eligible costs by or on behalf of a qualified beneficiary, there is a penalty equal to 10% of the amount withdrawn. Effective immediately.
