Sen. Omar Aquino

Creates the Endow Illinois Tax Credit Act and amends the Illinois Income Tax Act. Requires the Department of Revenue to authorize an income tax credit to taxpayers who provide an endowment gift to a permanent endowment fund. Sets forth procedures and criteria for authorizing the credits. Provides that the aggregate amount of all credits that the Department of Revenue may authorize may not exceed $10,000,000 in 2021, $25,000,000 in 2022, or $50,000,000 in 2023 and each calendar year thereafter. Provides conditions for eligibility. Requires the Department of Revenue to make an annual report concerning the credits. Provides that the credit may be carried forward for 5 years. Exempts the credit from the Act's sunset provisions. Further amends the Illinois Income Tax Act to provide that provisions concerning the unrelated business taxable income of an exempt organization apply for taxable years beginning on or after January 1, 2021 (currently, January 1, 2019). Effective immediately.

Amends the Criminal Code of 2012. Repeals the statute creating the offense of criminal transmission of HIV. Makes conforming changes in the AIDS Confidentiality Act, the Illinois Sexually Transmissible Disease Control Act, the Illinois Vehicle Code, the Criminal Code of 2012, and the Unified Code of Corrections. Effective immediately.

Amends the Election Code. Makes changes to identification requirements for certain applications with the Secretary of State to serve as a dual-purpose application (to allow the applicant to register to vote or change the applicant's registered residence address or name as it appears on voter registration rolls). Provides that if an applicant provides the Secretary of State with an identification document demonstrating a lack of United States citizenship, the application shall not serve as a dual-purpose application. Provides that an agency that does not collect or cross-references reliable personal information indicating citizenship status may enter into an agreement with the State Board of Elections to transmit information that shall serve only to update an applicant's existing voter registration record. Allows the agency to transmit information on all clients who may be registered to vote with a clear indication that the information shall be used only for updates. Requires the Department of Healthcare and Family Services to, as permitted by applicable federal law, implement an automatic voter registration system for applicants for Illinois Medicaid no later than July 1, 2023. Makes other and conforming changes throughout the Code and in the Illinois Vehicle Code. Effective immediately.

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

Amends the Illinois Public Aid Code. Provides that capitation rates established by the Department of Healthcare and Family Services for managed care organizations shall be reduced by 20% for the duration of a disaster proclamation, and any subsequent disaster proclamation, issued by the Governor in response to the COVID-19 public health emergency. Requires the Department to reduce future capitation payments to managed care organizations on a prorated basis to reflect any amounts paid by the Department before the effective date of the amendatory Act that were in excess of the lower capitation rates authorized by the amendatory Act. Provides that the amendatory Act applies to capitation rates in effect during a disaster period established by the Gubernatorial Disaster Proclamation issued by the Governor on March 9, 2020 concerning the COVID-19 public health emergency and any subsequent Gubernatorial Disaster Proclamation issued by the Governor in response to the COVID-19 public health emergency. Effective immediately.

Amends the School Code. Makes changes concerning sex education, including changing the name to sexual health and changing course requirements. Makes changes concerning family life course requirements. Amends the Critical Health Problems and Comprehensive Health Education Act to make changes concerning the educational areas a comprehensive health education program must include. Effective immediately.

Creates the Manufacturing Illinois Chips for Real Opportunity (MICRO) Act. Creates the Manufacturing Illinois Chips for Real Opportunity (MICRO) Program to be administered by the Department of Commerce and Economic Opportunity. Creates various tax incentives for manufacturers of semiconductors, microchips, or semiconductor or microchip component parts, subject to an agreement with the Department of Commerce and Economic Opportunity. Amends the Illinois Income Tax Act, the Retailers' Occupation Tax Act, the Property Tax Code, the Telecommunications Excise Tax Act, the Electricity Excise Tax Law, and the Public Utilities Act. Effective immediately. Senate Floor Amendment No. 1 Adds reference to: 35 ILCS 105/12 from Ch. 120, par. 439.12 35 ILCS 110/12 from Ch. 120, par. 439.42 35 ILCS 115/12 from Ch. 120, par. 439.112 Makes changes to the introduced bill as follows: (1) provides that credits awarded under the Manufacturing Illinois Chips for Real Opportunity (MICRO) Act apply for tax years beginning on or after January 1, 2025 (in the introduced bill, January 1, 2026 in certain places); (2) in the Illinois Income Tax Act, makes changes concerning applicability of the Manufacturing Illinois Chips for Real Opportunity (MICRO) Act to pass-through entities; and (3) makes conforming changes in the Use Tax Act, the Service Use Tax Act, and the Service Occupation Tax Act concerning the building materials exemption for microchip and semiconductor manufacturing created in the Retailers' Occupation Tax Act.

Creates the Extremely High Wealth Mark-to-Market Tax Act. Contains provisions concerning gains or losses of assets for individual taxpayers with net assets worth $50,000,000 or more. Creates a Task Force on mark-to-market tax administration. Sets forth penalties. Effective immediately.

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

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