Creates the Short-Term Rental Occupation Tax Act. Imposes taxes upon short-term rental transactions facilitated by a hosting platform. Provides that one tax is imposed at the rate of 5% of 94% of the gross rental receipts from the transaction. Provides that an additional tax is imposed at the rate of 1% of 94% of the gross rental receipts from the transaction. Provides that operators of short-term rentals shall obtain a business license from the Department of Revenue. Amends the Hotel Operators' Occupation Tax Act. Provides that re-renters of hotel rooms who meet certain criteria related to gross receipts or number of transactions are required to collect and remit the tax under the Act. Amends the Counties Code and the Illinois Municipal Code to make conforming changes. Effective January 1, 2026.
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Creates the Single-Use Plastic Bag Reduction Act. Defines terms. Prohibits, starting July 1, 2026, a retail mercantile establishment from offering or making available a single-use checkout bag to consumers at the point of sale. Allows a retail mercantile establishment to offer a recycled paper bag or reusable bag to consumers. Requires a fee of at least $0.10 per recycled bag to be retained by the retail mercantile establishment. Exempts bags for certain governmental food assistance programs. Limits use of the fee with respect to credit card and other fees. Provides for educational material and signage. Provides for enforcement, including civil penalties. Limits home rule powers.
Amends the Illinois Income Tax Act. Creates a credit for certain small businesses in an amount equal to the lesser of (i) 10% of the property taxes paid by the qualified small business during the taxable year for eligible real property or (ii) $1,500. Effective immediately.
Amends the Illinois Act on the Aging. In provisions concerning the Community Care Program, provides that, subject to federal approval, on and after January 1, 2026, rates for in-home services shall be increased to $32.75 to sustain a minimum wage of $20 per hour for direct service workers. As a condition of their eligibility for the $32.75 in-home services rate, requires in-home services providers to (i) certify to the Department on Aging that they remain in compliance with the mandated wage increase for direct service workers and (ii) submit cost reports. Provides that fringe benefits shall not be reduced in relation to the rate increases. Provides that beginning January 1, 2028, the Department shall ensure that each in-home service provider spends a minimum of 80% of total payments the provider receives for homecare aide services it furnishes under the Community Care Program on total compensation for direct service workers who furnish those services. Requires the Department to adopt rules on financial reporting and minimum direct service worker costs. Authorizes the Department to sanction a provider that fails to meet the requirements of the amendatory Act. Defines terms.
Amends the Administration Article of the Illinois Public Aid Code. Provides that any program of study at a public institution of higher education that improves employability shall be considered equivalent to an acceptable SNAP Employment and Training (E&T) program component, unless prohibited by federal law. Defines "public institution of higher education". Requires the Department of Human Services to adopt any rules necessary to implement the amendatory Act. Provides that rulemaking shall not delay full implementation of the amendatory Act. Effective immediately.
Maddy summarySenate Joint Resolution 25 declares October 12 through October 18, 2025, as Menopause Awareness Week in the State of Illinois. This resolution formally recognizes the specified week to promote awareness of menopause within the state.
Appropriates $18,000,000 to the State Board of Education for costs associated with implementing a statewide master contract for prepackaged meals. Effective July 1, 2025.
Amends the Illinois Criminal Justice Information Act and the Uniform Crime Reporting Act. Provides that, beginning January 1, 2026, the Illinois State Police shall submit to the Illinois Criminal Justice Information Authority, or provide to the Authority through a web-based portal, specified information concerning homicides on a quarterly basis. Requires the Authority to study and compile the information and, on a quarterly basis, publish the information on the Authority's public website in a form determined by the Authority.
Amends the Counties Code. Provides that the lease of real estate is permitted when a vacant property, structure, or facility owned by the county can be used in the interest of the public or for the benefit and enjoyment of residents of the county.
Creates the Internet Gaming Act. Authorizes an Internet gaming operator to offer Internet gaming in accordance with the provisions of the Act. Provides that Internet gaming shall only be offered by an Internet gaming license or an Internet management services provider that has contracted with an Internet gaming licensee. Provides that an Internet gaming licensee shall offer no more than 3 individually branded Internet gaming skins. Provides that an Internet management services provider may conduct Internet gaming on its own Internet gaming platform pursuant to the agreement between the provider and an Internet gaming licensee and in accordance with the rules of the Board and the provisions of the Act. Includes provisions for: requirements of an Internet gaming platform; Internet waging accounts; license requirements; age verification, location, and responsible gaming; diversity goals in procurement and spending by Internet gaming licensees; acceptance of out-of-state wagers; and limitations on home rule units. Provides that a 25% privilege tax is imposed on Internet gaming to be deposited into the State Gaming Fund. Authorizes the adoption of emergency rules to implement the Act and makes conforming changes in the Illinois Administrative Procedure Act. Effective immediately.