Sen. Emil Jones

Appropriates the amount of $1,000,000 from the General Revenue Fund to the Department of Commerce and Economic Opportunity for a grant to the Clean Energy Jobs and Justice Fund for costs associated with contingent and operational expenses. Effective July 1, 2026.

Appropriates $5,000,000 to the Department of Agriculture for grants to Illinois public institutions of higher education for research and development focused on alternative protein research. Effective July 1, 2026.

Amends the Election Code. Creates the Ranked-Choice Voting Article. Provides that a unit of local government may allow for any local primary election, general election, or special election to be conducted by ranked-choice voting. Sets forth provisions concerning ranked choice voting elections. Makes conforming changes. Effective immediately.

Creates the Protective Medical Equipment Freedom Act. Provides that all individual in the State have the right to wear protective medical equipment in any place of public accommodation where they have a lawful right to be without obligation to disclose health status or any other protected information, and no person, entity, or authority shall deny, restrict, or infringe upon this right. Provides that operators and public officials shall not discriminate against or penalize medical device wearers for exercising their right to wear protective medical equipment. Provides that discrimination under the Act includes, but is not limited to: denial of service; eviction from premises; any form of harassment to remove or refrain from wearing such equipment for any amount of time; specified actions taken by employers; and provision of unequal goods, services, facilities, advantages, or accommodations. Sets forth provisions concerning the protection against retaliation, the exceptions for security requirements, operational safety, age and identity restricted products, and financial institution customer identification, and an undue hardship exemption. Effective immediately.

Creates the Illinois Psilocybin Advisory Board Act. Sets forth findings and defines terms. Establishes the Illinois Psilocybin Advisory Board within the Department of Financial and Professional Regulation for the purpose of advising and making recommendations to the Department regarding the provision of psilocybin and psilocybin services. Sets forth requirements for members of the Board. Provides that, within 3 months after the effective date of the Act, the Governor, the Senate President, the Speaker of the House, the Minority Leader of the House, and the Minority Leader of the Senate shall appoint certain individuals to the Board. Provides that, between January 1, 2027 and January 1, 2029, the Board shall meet at least once every 2 calendar months at a time and place determined by the chairperson or a majority of the voting members of the Board and that, after January 1, 2029, the Board shall meet at least once every calendar quarter. Provides that the Board shall perform certain duties, including publishing an annual report describing the Board's activities and making recommendations concerning (i) the safety and efficacy of psilocybin and other substances, (ii) potential requirements for providing psilocybin services to clients, (iii) a potential code of ethics and possible training requirements for facilitators, and (iv) public health considerations. Makes other changes. Effective immediately.

Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Provides that the Department of Commerce and Economic Opportunity may enter into contracts, including, but not limited to, making grants and loans, with employment social enterprises. Defines terms.

Amends the Enterprise Zone Act. Provides that certain credits related to high impact businesses do not apply on or after the effective date of the amendatory Act. Amends the Illinois Income Tax Act. Provides that a construction jobs credit does not apply for taxable years ending on or after the effective date of the amendatory Act. Provides that a high impact business construction jobs credit does not apply for taxable years ending on or after the effective date of the amendatory Act. Makes changes concerning the business interest deduction. Creates an addition modification for the federal deduction for domestic research or experimental expenditures. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Makes changes concerning incentives for biodiesel, renewable diesel, and biodiesel blends. Makes other changes.

Creates the Digital Advertising Tax Act. Imposes a tax on the portion of a person's annual gross revenue that is derived from digital advertising services in the State if the person's total revenue derived from digital advertising in the State exceeds $150,000,000. Provides that the tax is imposed at the rate of 10% of the annual gross revenues derived from digital advertising services in the State. Effective immediately.

Amends the Illinois Income Tax Act. Provides that provisions of the Act that provide that a taxpayer's unitary business group does not include members whose business activity outside the United States is 80% or more of the member's total business activity apply only for taxable years ending before January 1, 2026. Makes corresponding changes to deductions and addition modifications concerning those members of the unitary business group. Provides that, with respect to the term "foreign person", "United States" means the 50 states of the United States, the District of Columbia, the territories and possessions of the United States, and any area over which the United States has asserted jurisdiction or claimed exclusive rights with respect to the exploration for or exploitation of natural resources. Adds provisions concerning joint and several liability of members of a combined reporting group. Effective immediately.

Amends the School Code. In provisions concerning the administration of asthma medication, epinephrine injectors, opioid antagonists, and oxygen tanks, provides that "trained personnel" includes athletic coaches and trainers. Allows a pupil with asthma to self-administer and self-carry the pupil's asthma medication at a school-sponsored athletic practice or game. Allows a school nurse or trained personnel to administer undesignated asthma medication to a person at a school-sponsored athletic practice or game. Makes a change to provide that a school district, public school, charter school, or nonpublic school may maintain a supply of asthma medication in the nurse's office. Requires a school district, public school, charter school, or nonpublic school to maintain a supply of asthma medication in a secure location that is accessible before, during, and after school where a person is most at risk on account of physical activity. Requires at least one member of an athletic coach's staff at a school and any athletic trainers at that school to complete the training curriculum relating to the administration of undesignated asthma medication.