Sen. Cristina Castro

Declare's March 8, 2022 as International Women's Day. Reaffirms the State's commitment to pursue strategies that guarantee the basic human rights of women and girls, to promote meaningful and significant participation of women in all aspects of our society, to encourage equitable access to and healthcare for all women and girls, and to support policy initiatives that seek to achieve gender parity and empower all women.

Amends the Illinois Pension Code. Makes a technical change in a Section concerning the Police Officers' Pension Investment Fund.

Amends the Illinois Income Tax Act. Provides that the Economic Development for a Growing Economy Tax Credit may be carried forward for 15 (currently, 5) taxable years following the excess credit year. Effective immediately.

Amends the School Code. Provides that a school uniform or dress code policy adopted by a school board or local school council shall not prohibit a student from wearing any articles of clothing or items that have cultural or religious significance to the student if those articles of clothing or items are not obscene or derogatory toward others and shall not prohibit the right of a student to wear or accessorize the student's graduation attire with items associated with the student's cultural or ethnic identity or any protected characteristic or category identified in the Illinois Human Rights Act, including, but not limited to, Native American items of cultural significance.

Amends the Illinois Insurance Code. Makes a technical change in a Section concerning the short title.

Amends the Open Meetings Act. Modifies the requirements by which an open or closed meeting may be conducted by audio or video conference without the physical presence of a quorum of the members. Makes conforming changes.

Creates the Recovery and Mental Health Tax Credit Act. Provides that the Department of Human Services shall establish and administer a recovery tax credit program to provide tax incentives to qualified employers who employ eligible individuals in recovery from a substance use disorder or mental illness in part-time and full-time positions within Illinois. Creates the Advisory Council on Mental Illness and Substance Use Disorder Impacts on Employment Opportunities within Minority Communities. Sets forth the membership of the Council. Provides that the Council shall advise the Department of Human Services regarding employment of persons with mental illnesses and substance use disorders in minority communities. Amends the Illinois Income Tax Act to make conforming changes. Senate Committee Amendment No. 1 Replaces everything after the enacting clause. Reinserts the provisions of the introduced bill with the following changes: Requires the Department of Human Services to maintain an electronic listing of the tax credit certificates it issues under the recovery tax credit program so that the Department of Revenue may confirm the eligibility of qualified employers for the tax credit. Provides that the tax credit authorized under the Act may not be carried forward. Contains provisions concerning tax credits for partners, shareholders of S corporations, and owners of limited liability companies. Makes other changes. Amends the Illinois Income Tax Act. Provides that a taxpayer who has been awarded a credit under the Recovery and Mental Health Tax Credit Act is entitled to a credit against the tax imposed under specified provisions of the Illinois Income Tax Act. Senate Floor Amendment No. 2 Replaces everything after the enacting clause. Reinserts the provisions of Senate Amendment No. 1 with the following changes: Requires the Department of Human Services to maintain an electronic listing of the certificates of tax credit issued by which the Department of Revenue may verify tax credit certificates issued to qualifying employers. Provides that the tax credit authorized under the Act may not be carried forward. Provides that a taxpayer who is a qualified employer who has received a certificate of tax credit from the Department shall be allowed a credit against the tax imposed equal to the amount shown on such certificate of tax credit. Provides that if the taxpayer is a partnership or Subchapter S corporation the credit shall be allowed to the partners or shareholders in accordance with the determination of income and distributive share of income as provided under specified provisions of the Internal Revenue Code. Makes other changes. Amends the Illinois Income Tax Act. Provides that for taxable years beginning on or after January 1, 2023, a taxpayer who has been awarded a credit under the Recovery and Mental Health Tax Credit Act is entitled to a credit against the tax imposed under specified provisions of the Illinois Income Tax Act.

Amends the General Assembly Compensation Act. Provides that beginning with the first payroll of the 103rd General Assembly, the compensation to be paid per year to members of the General Assembly, including additional sums payable per year to officers of the General Assembly, shall be paid at least monthly or may be paid semi-monthly at a member's request as agreed to by the Comptroller. Provides that members who resign before completing the entire term in office shall be compensated on a prorated basis. Provides that members completing the term of a vacancy shall be compensated on a prorated basis. Makes conforming changes.

Proposes to amend the General Provisions Article of the Illinois Constitution. Provides that the oath of office for each prospective holder of a State office shall include an affirmation to protect and honor the diversity of the people of Illinois. Effective upon being declared adopted.

Amends the Public Utilities Act. Changes the repeal date for provisions authorizing natural gas surcharges to provide for recovery of costs associated with investments in qualifying infrastructure plants from December 31, 2023 to January 1, 2022.