Sen. Elgie Sims

Amends the Courses of Study Article of the School Code. Requires every public elementary school and high school to include in its curriculum a unit of instruction studying the events of Asian American history; contains provisions governing this instruction. Provides that the teaching of history of the United States shall include the study of the wrongful incarceration of Japanese Americans during World War II and the heroic service of the 100th Infantry Battalion and the 442nd Regimental Combat Team of the United States Army during World War II.

Amends the Redistricting Transparency and Public Participation Act. Makes a technical change in a Section concerning the short title.

Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides that, for any leased property (currently, for motor vehicles only), "selling price" means the consideration received by the lessor pursuant to the lease contract and includes certain amounts received by the lessor that are not calculated at the time the lease is executed. Provides for an exemption to the extent of any personal property lease transaction tax paid to a home rule municipality. Provides that a sale of tangible personal property shall be made tax-free on the ground of being a sale for resale or lease (currently, for resale) if the purchaser has an active registration number or resale number from the Department of Revenue and furnishes that number to the seller in connection with certifying to the seller that any sale to such purchaser is nontaxable because of being a sale for resale or lease (currently, for resale). Effective immediately.

Amends the Redistricting Transparency and Public Participation Act. Makes a technical change in a Section concerning the short title.

Amends the Property Tax Code. Provides that each chief county assessment officer shall provide the information contained in the assessment list to the Department of Revenue. Provides that the Department of Revenue shall establish and maintain an interactive, publicly accessible map containing the assessed value of property located in the State, as well as current sales data for that property.

Amends the Illinois Municipal Code. Defines terms. Provides that a police department in a municipality with a population greater than 250,000 shall report their clearance rate on an annual basis to the city council or board of trustees of the municipality. Provides that, if the city council or board of trustees of the municipality determines that the department's clearance rate report is in compliance with the requirements of the Section, the city council or board of trustees of the municipality shall submit the department's compliant clearance rate report to the Illinois State Police. Effective January 1, 2023.

Amends the Counties Code. Provides that a restrictive covenant modification to an unlawful restrictive covenant may be filed, for a fee not to exceed $10, by: (1) the holder of an ownership interest in property that is subject to the unlawful restrictive covenant; or (2) a common interest community association, a condominium association, a unit owners' association, or a master association of a parcel of property subject to the association's declaration and the parcel is subject to an unlawful restrictive covenant. Includes requirements for a restrictive covenant modification and the petition to modify. Provides that, on receipt of a restrictive covenant modification, the recorder shall submit the restrictive covenant modification together with a copy of the original instrument referenced in the restrictive covenant modification to the State's Attorney, except, if a recorder determines that the a restrictive covenant modification submitted is clearly an unlawful restrictive covenant, the recorder may proceed to record the restrictive covenant modification. If the restrictive covenant modification is submitted to the State's Attorney, the State's Attorney shall make a determination within 30 days as to whether the original document contains an unlawful restrictive covenant and the recorder may not record the modification unless the State's Attorney determines an unlawful restrictive covenant exists. Limits liability of a county recorder and county for unauthorized modifications. Defines terms. Contains other provisions.

Amends the Illinois Income Tax Act. Provides that an individual taxpayer age 65 or older is entitled to the earned income tax credit without regard to the requirement under the federal Internal Revenue Code that an individual taxpayer without a qualifying child has not attained age 65. Provides that an individual taxpayer age 18 to 24 is entitled to the earned income tax credit without regard to the requirement under the federal Internal Revenue Code that an individual taxpayer without a qualifying child has attained the age of 25. Provides that certain taxpayers using individual tax identification numbers are entitled to the earned income tax credit. Creates the eligible dependent tax credit. Provides that the total amount of credits between the eligible dependent tax credit and the earned income tax credit may not be less than $600. Amends the Earned Income Tax Credit Information Act to delete certain provisions concerning dependent children. Effective immediately.

Amends the Unified Code of Corrections. In provisions that specify offenses for which a period of probation, a term of periodic imprisonment, or conditional discharge shall not be imposed, provides exceptions for certain offenses in cases where the offender is under the age of 26 at the time of the offense. Provides that, at a sentencing hearing, the court shall consider the developmental appropriateness of the sentence and apply great weight to factors of youthfulness such as the diminished culpability of youth and young adults as compared to adults and capacity for growth and maturity.

Appropriates from the General Revenue Fund to the Office of the State Appellate Defender $26,750,000, or so much thereof as may be necessary, for implementation of Public Act 102-1104. Appropriates from the General Revenue Fund to the Office of the State's Attorneys Appellate Prosecutor $26,750,000, or so much thereof as may be necessary, for implementation of Public Act 102-1104. Effective immediately.