Sen. Karina Villa

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 Animal Welfare Act. Provides that the definition of "dog dealer" does not include a person who sells dogs at retail to the public. Provides that a person who sells dogs at retail to the public, shall not be considered an animal shelter under the Act. Defines "at retail to the public". Requires a dog breeder to provide each dog in the dog breeder's facility with a primary enclosure that complies with certain requirements. Requires a dog breeder to provide all adult dogs in the dog breeder's facility with constant, unfettered access to an exercise area of sufficient size to ensure proper physical development, health, and socialization. Provides that the exercise area should, at a minimum, be at least twice the amount of space required for the primary enclosure. Provides that the Illinois Department of Agriculture may refuse to issue or renew or may suspend or revoke a license due to an individual operating without a proper license under the Act.

Creates the Home for Good Act. Provides that the Home for Good Program is created as a statewide coordinated program designed to provide housing and services to persons with arrest and conviction records and persons who are currently or formerly incarcerated (targeted population). Provides that the Illinois Housing Development Authority (IHDA) shall be responsible for providing appropriate resources to potential applicants to acquire, develop, and rehabilitate permanent affordable housing units and transitional housing units that are designated exclusively for the targeted population. Provides that the granting and application process shall follow the existing program model of the Housing for Justice Involved Individuals Program. Requires IHDA to be responsible for providing site-based rental housing subsidies to community organizations who work with the targeted population which may be used to enter into lease agreements and master lease agreements for the purpose of providing housing for program participants, and tenant-based rental subsidies. Requires the Illinois Criminal Justice Information Authority (ICJIA) to provide appropriate resources to community organizations who work with the targeted population. Provides that such resources shall be used to provide case management and reentry navigation services to Program participants; and to make supportive services available to Program participants, which may include housing and related services, physical and behavioral health, education, family reunification and relationship building, transportation, job training, acquiring vital documents, and meeting basic needs. Contains provisions concerning a requirement that a housing needs assessment tool be administered to all individuals exiting the Illinois Department of Corrections; a requirement that the Executive Director of IHDA create a Home for Good Institute to provide training and technical assistance to community organizations who intend to acquire, develop, rehabilitate, or operate permanent and transitional housing units for the targeted population; the establishment of the Home for Good Oversight Board; and rulemaking authority to implement the Act. Effective immediately.

Amends the General Provisions Article of the Illinois Pension Code. Removes provisions requiring the Illinois Investment Policy Board to include companies that boycott Israel in its list of restricted companies. Makes conforming changes. Effective immediately.

Recognizes the rapid responders of Illinois for their dedication, courage, and unwavering commitment to protecting and uplifting communities. Acknowledges the vital role rapid responders play in supporting immigrant families, promoting safety and awareness, and strengthening unity across all communities.

Amends the Unified Code of Corrections. Provides that a committed person who has attained the age of 55 years and served at least 25 consecutive years of incarceration, excluding any person sentenced to natural life imprisonment for a Class X felony violation of criminal sexual assault, aggravated criminal sexual assault, or predatory criminal sexual assault of a child, shall be eligible to submit a petition to the Prisoner Review Board seeking parole. Specifies factors that the Board must consider as shown by the petition or as shown at the hearing. Provides that victims and victims' families shall be notified in a timely manner and be provided the opportunity to participate at the parole hearing concerning the petitioner's application for parole under this provision in accordance with the Rights of Crime Victims and Witnesses Act, the Open Parole Hearings Act, and this provision. Provides that Prisoner Review Board hearings under this provision shall be conducted by a panel of at least 3 members of the Board and a majority vote of the panel is required to grant the petition and release the petitioner on parole. Provides that the Board shall render its decision within a reasonable time after the hearing. Provides that when the panel votes to deny parole, a rationale shall be prepared by at least one member of the panel that states the basis for the denial, including the primary factors considered. Provides that in its decision, the Board shall set the person's time for parole or if it denies parole, it shall provide for a rehearing no later than 3 years after denial of parole. Provides that this provision applies retroactively to all persons serving any sentence that was or is imposed before, on, or after the effective date of the amendatory Act, and the period of incarceration for eligibility of each such person to submit a petition for parole is based on all previous consecutive years of incarceration served by that person before, on, and after the effective date of the amendatory Act.

Recognizes the rapid responders of Illinois for their dedication, courage, and unwavering commitment to protecting and uplifting communities. Acknowledges the vital role rapid responders play in supporting immigrant families, promoting safety and awareness, and strengthening unity across all communities.

Creates the Workplace Extreme Temperature Safety Act. Provides that the Director of Labor shall adopt rules to establish excessive heat and excessive cold standards. Sets forth temporary excessive heat and excessive cold standards. Provides that, on or before January 1, 2026, the Director shall establish by rule an occupational temperature-related illness and injury prevention plan. Sets forth provisions concerning retaliation; violations; penalties; and enforcement of the Act.

Amends the School Code. In provisions concerning radon testing, provides that every school building of a school district that is occupied or will be occupied shall be tested by January 1, 2029 and shall be retested every 5 years thereafter for radon (instead of recommending that every occupied school building of a school district be tested every 5 years for radon). Provides that all new schools of a school district shall be built using radon resistant new construction techniques in accordance with the American National Standards Institute/American Association of Radon Scientists and Technologists CC-1000, Soil Gas Control Systems in New Construction of Multifamily, School, Commercial and Mixed-Use Buildings standard or a successor standard (instead of recommending that new schools of a school district be built using radon resistant new construction techniques, as shown in the United States Environmental Protection Agency document, Radon Prevention in the Design and Construction of Schools and Other Large Buildings). Removes a provision allowing a person to perform radon screening tests without a license. Makes changes concerning the exemption. Provides that if radon is found to exceed specified levels, then the school district shall (instead of may) hire a licensed radon professional to perform confirmatory measurements (instead of to perform measurements before any mitigation decisions are made). Sets forth provisions concerning mitigation. Provides that a school district may use life safety funds, if available, for radon testing and mitigation. Preempts home rule powers.