Sen. Celina Villanueva

Amends the Property Tax Code. In a provision concerning the exemption for property used for charitable or beneficent purposes, provides that the term "institution of public charity" includes a not-for-profit organization that is organized and operated primarily as an entrepreneurial support organization and that supports, mentors, and trains entrepreneurs, if the applicant provides: (i) affirmative evidence that the organization is an exempt organization under Section 501(c)(3) of the Internal Revenue Code or its successor and (ii) affirmative evidence that the property is used for the provision of services typically provided by entrepreneurial support organizations. Provides that an entrepreneurial support organization shall satisfy the conditions for a property tax exemption with respect to any of its properties and shall be issued a charitable exemption for that property if the value of charitable services or activities provided by the entrepreneurial support organization using the property during the relevant year equals or exceeds the estimated property tax liability of the property for the year for which an exemption is sought. Specifies that the provisions of the amendatory Act are declarative of existing law and are to be given retroactive effect.

Amends the Property Tax Code and the Mobile Home Local Services Tax Enforcement Act. Provides that, when the holder of the certificate of purchase is the county as trustee for taxing districts, upon request of or consent by the county as trustee, the county collector may declare an administrative sale in error at any time and for any reason. Provides that the declaration shall state the reason why the sale should not have occurred.

Amends the Illinois Lottery Law. Allows a licensed lottery sales agent to enter into an agreement with a third-party entity to assist with processing the sale of lottery tickets on behalf of the licensed lottery sales agent. Requires the licensed sales agent to provide a copy of agreement to the Lottery Control Board within 5 business days of execution. Requires the agreement to include at least the following: (1) terminal usage cannot be commingled at the location; (2) a ticket may only be sold to a person physically located in the State; (3) a third-party entity shall not share or sell user data to an entity unaffiliated with the retailer or third-party entity; and (4) the third-party entity shall adhere to all rules established by the Board related to the sale of lottery tickets. Effective immediately.

Amends the Illinois Vehicle Code. Allows a municipality with a population of 1,000,000 or more to use an automated traffic law enforcement system to record and enforce violations related to traffic obstruction. Provides that for each violation recorded by an automated traffic law enforcement system, the municipality having jurisdiction shall issue a written notice of violation to the registered owner by mail within 30 days after the Secretary of State identifies the owner, but no later than 90 days after the violation. Sets forth defenses for a violation. Provides that unless the driver received a Uniform Traffic Citation from a police officer at the time of the violation, the motor vehicle owner is subject to a civil penalty not exceeding $100, or the completion of a traffic education program, or both, plus an additional penalty of not more than $100 for failure to pay the original penalty or complete a required program in a timely manner. Requires each intersection monitored by an automated traffic law enforcement system to have a posted sign visible to approaching traffic indicating that automated enforcement is in use. Provides that compensation paid for an automated traffic law enforcement system must be based on the value of the equipment or services provided and may not be based on the number of citations issued or the revenue generated. Prohibits a member of the General Assembly and officer or employee of a municipality or county from knowingly accepting employment or receiving compensation or fees for services from a vendor that provides automated traffic law enforcement system equipment or services to municipalities or counties. Allows the Secretary to adopt rules necessary to implement the provisions. Makes other changes.

Creates the Artificial Intelligence Design Requirements Act. Sets forth provisions concerning product liability actions brought against a developer of an artificial intelligence system for defective design, failure to contain adequate instructions or warnings, and failure to conform to an express warranty. Provides that a deployer of an artificial intelligence system shall be deemed to be liable as a developer for harm caused by a product if: (1) the deployer makes material and substantial change to the product or (2) the deployer intentionally misuses the product contrary to the express warranty and that use was the proximate cause of harm to the plaintiff. Sets forth provisions concerning applicability and enforcement.

Amends the Deposit of State Moneys Act. Provides that the State Treasurer may accept a proposal or application from a financial institution for access to capital at a market rate that allows the Treasurer to provide funding to a county for relief of property tax payments. Amends the Property Tax Code. Provides that, for tax year 2027 and thereafter, the tax lien or certificate for all delinquent property subject to a tax sale shall be assigned to the county as trustee for all taxing districts having an interest in the property's taxes or special assessment for the nonpayment of which the property is sold. Provides that the county must attempt to sell the property acquired by tax deed at a public auction. Contains provisions concerning surplus funds. Contains provisions concerning notice. Contains other provisions. Amends the Counties Code and the Revised Uniform Unclaimed Property Act to make conforming changes.

Amends the Illinois Income Tax Act. In provisions concerning the entity-level tax, provides that a partnership making an entity-level tax election may elect to determine its tax base using a full distributive share method or an Illinois-sourced income method. Effective immediately.

Amends the Workforce Development through Charitable Loan Repayment Act. Changes the definition of "qualified community foundation" to mean a community foundation or similar publicly supported organization that is organized or operating in the State and that (i) for applications submitted before July 1, 2025, substantially complies with the national standards for U.S. community foundations established by the Community Foundations National Standards, (ii) for applications or renewals submitted on or after July 1, 2025 and before July 1, 2026, has received or applied for the Community Foundations National Standards accreditation seal, or (iii) for applications or renewals submitted on or after July 1, 2026, has received the Community Foundations National Standards accreditation seal. Effective immediately.

Amends the Property Tax Code. Establishes the State Tax Deed Equity Fund. Provides that moneys in the Tax Deed Equity Fund shall be expended exclusively for the purpose of paying the amount ordered for equity surplus payments to Illinois property owners who have lost their property by a recorded tax deed. Contains provisions concerning applications for payment from the Tax Deed Equity Fund. Makes changes to the amount of the indemnity fund fee. Makes changes concerning required notices by the tax deed grantee to the owner of the property.

Creates the Automated License Plate Recognition System Act. Sets forth provisions regarding authorized uses of an automated license plate recognition system, data retention, prohibited uses of an automated license plate recognition system, restrictions, requirements for use, preservation and disclosure, required data collection, reporting requirements, admissibility, privacy, penalties, and a private right of action. Makes a conforming change in the Freedom of Information Act. Effective immediately.