Rep. Natalie Manley

Amends the Park District Code. Provides that park districts shall have the power to enter into licensing or management agreements to operate park district facilities (currently, enter into licensing or management agreements with not-for-profit corporations) if the agreement contains a covenant to use the facilities to provide public park or recreational programs (currently, if the not-for-profit corporation covenants to use the facilities to provide public park or recreational programs for youth). Effective immediately.

Appropriates $13,000,000 from the Commerce and Community Affairs Assistance Fund to the Department of Commerce and Economic Opportunity for grants, contracts, and administrative expenses of the Business Assistance Office. Effective July 1, 2017.

Amends the Property Tax Code. With respect to the Senior Citizens Assessment Freeze Homestead Exemption, provides that, beginning in assessment year 2017, the taxpayer's household income shall be reduced by any amounts paid as Medicare premiums. Effective immediately.

Amends the Illinois Income Tax Act. Provides that the amount of compensation allocated to this State for nonresident individuals (other than professional athletes) shall be the portion of the individual's total compensation for services performed for his or her employer during the taxable year which the number of working days spent within this State performing services for the employer in any manner during the taxable year bears to the total number of working days spent both within and without this State during the taxable year (currently, all items of compensation paid in the State are allocated to the State). Effective immediately.

Amends the State Treasurer Act. Provides that contributions to an ABLE account during the taxable year may be deducted from adjusted gross income in a specified Section of the Illinois Income Tax Act. Defines "donor". Amends the Illinois Income Tax Act. Provides for the modification of adjusted gross income for taxable years beginning on or after January 1, 2019 by adding a maximum of $10,000 contributed in the taxable year to an ABLE account to the calculation of adjusted gross income. Effective immediately.

Amends the State Treasurer Act. Provides that contributions to an ABLE account during the taxable year may be deducted from adjusted gross income as provided under a specified Section of the Illinois Income Tax Act. Amends the Illinois Income Tax Act. In a Section concerning base income, provides that the adjusted gross income shall be modified by adding a maximum amount of, for taxable years beginning on or after January 1, 2018, $10,000 contributed in the taxable year to an ABLE account under a specified Section of the State Treasurer Act. Provides for an exemption from a Section concerning the sunset of exemptions, credits, and deductions under the Act. Effective immediately.

Amends the School Code. Makes a technical change in a Section concerning courses in physical education.

Amends the Illinois Income Tax Act. Provides that the amount of compensation allocated to this State for nonresident individuals (other than professional athletes) shall be the portion of the individual's total compensation for services performed for his or her employer during the taxable year which the number of working days spent within this State performing services for the employer in any manner during the taxable year bears to the total number of working days spent both within and without this State during the taxable year (currently, all items of compensation paid in the State are allocated to the State). Effective immediately.

Amends the Sex Offender Registration Act. Provides for registration under the Act of a person convicted of a battery when the court: (1) finds that the battery was sexually motivated as defined in the Sex Offender Management Board Act; and (2) in its discretion requires the person to register under the Act.

Amends the Illinois Income Tax Act. Makes changes concerning the allocation of compensation paid to nonresidents to provide that the allocation is based on the number of working days spent in this State. Makes corresponding changes concerning employer withholding requirements. Creates a credit in an amount equal to the amount of the investment made by the taxpayer during the taxable year in qualified property and qualified expenses that are used for tracking and reporting the location of resident and non-resident employees for purposes of compliance with the tracking, reporting, and income tax withholding requirements of the amendatory Act.