Sen. Darby Hills

Amends the Property Tax Code. Provides that an applicant who receives the homestead exemption for persons with disabilities and who submits documentation by the examining provider that the applicant is totally and permanently disabled need not be reexamined to receive the exemption in a subsequent taxable year if (i) the applicant attaches the original documentation of total and permanent disability to his or her application in the subsequent taxable year, (ii) the exemption has not been deemed erroneous since the last application, and (iii) the claimant has not reported the claimant's ineligibility to receive the exemption.

Amends the School Code. Requires, subject to appropriation, the State Board of Education, in consultation with the Illinois Law Enforcement Training Standards Board, to establish the School Resource Officer Grant Program to fund salaries and any other costs associated with the hiring of an active law enforcement officer as a school resource officer. Provides that eligible entities are schools or school districts that have hired an active law enforcement officer as a school resource officer and the law enforcement agency or agencies that a school or school district has an intergovernmental agreement with to employ a school resource officer. Provides that any funds distributed to an eligible entity under the Program shall be equally distributed between the eligible entities in an intergovernmental agreement to employ a school resource officer. Allows the State Board of Education, in consultation with the Illinois Law Enforcement Training Standards Board, to adopt rules as needed for the Program's implementation and the distribution of grants. Makes a conforming change.

Amends the Children and Family Services Act. Requires the Department of Children and Family Services to submit, beginning June 1, 2027, annual reports to the General Assembly on the total number of youth in care who were classified by the Department as missing during the previous calendar year and, from that reported number, the total number of missing youth who were later located or recovered. Requires the annual reports to include for each youth who was classified as missing: information on the youth's age and gender, the type of placement the youth was placed in before the youth was classified as missing, the total length of time the youth has been under the Department's custody or guardianship, the date upon which the youth was first classified as missing, the circumstances leading up to the Department classifying the youth as missing, actions the Department has taken to locate or recover the youth, and, if applicable, the date on which the Department located or recovered the youth. Requires the Department to follow all State and federal privacy laws and regulations when collecting, sharing, storing, or reporting the data and information on missing youth in care.

Amends the Illinois Income Tax Act. Creates an income tax credit for a taxpayer that makes a qualified donation of real property during the taxable year to an employer that will use the property for the purpose of providing onsite child care to its employees. Provides that the credit shall be in an amount equal to the fair market value of the property, as determined by the Department of Revenue by rule.

Amends the Local Records Act. Provides that a unit of local government required to store public records under the Act may satisfy the requirements of the Act by storing the public records in an electronic form.

Amends the Illinois Income Tax Act. Creates a child care credit in an amount equal to 25% of the federal tax credit for each qualifying child. Effective immediately.

Amends the Illinois Income Tax Act. Provides that, for taxable years ending on or after December 31, 2025, the credit for employee child care shall be in an amount equal to: (1) 50% of the start-up costs expended by the corporate taxpayer to provide a child care facility for the children of its employees; and (2) 20% of the annual amount paid by the corporate taxpayer to (i) provide an on-site child care facility for the children of its employees, (ii) provide child care offsite for the children of its employees, or (iii) a combination of (i) and (ii) (currently, 30% of the start-up costs and 5% of the annual amount paid by the taxpayer in providing the child care facility). Provides that the taxpayer may coordinate with an independent child care facility to provide care for the children of employees. Effective immediately.

Amends the Smoke Detector Act. Bans, beginning December 31, 2027, the selling, offering for sale, or giving as a gift a smoke detector that is not designed to receive primary power from the building wiring or does not meet certain battery requirements set forth in the Act. Specifies that this does not prohibit manufacturing within the State and distributing, selling, offering for sale, or giving as a gift outside the State any smoke detector. Specifies that a person who violates this requirement is guilty of a petty offense and is subject to a fine. Defines "person" within certain provisions of the Act.

Amends the Counties Code. Allows a county to establish standards for the construction of data centers by ordinance. Provides that the standards may include, without limitation, the size, height, and design of structures and the number of facilities that may be located within a geographic area. Provides that a county may regulate the siting of data centers in unincorporated areas of the county outside of the zoning jurisdiction of a municipality and the 1.5-mile radius surrounding the zoning jurisdiction of a municipality and may establish other specified standards. Sets forth provisions concerning notice and hearings. Provides that any provision of a county zoning ordinance pertaining to data centers that is in effect prior to the effective date may remain in effect. Amends the Illinois Municipal Code. Provides that a municipality may, by ordinance, regulate the siting of data centers within the municipality's zoning jurisdiction and within the 1.5-mile radius surrounding its zoning jurisdiction and may establish other specified standards. Sets forth provisions concerning notice and hearings.

Amends the Common Interest Community Association Act. Requires a common interest association to conduct and update a reserve study every 5 years. "Reserve study" means an analysis of the reserves required for future major maintenance, repairs, and replacements of the common elements. Grants a 5-year window for an association to conduct a reserve study or update a current study. Requires a reserve study to be made available to any prospective purchaser of a unit upon request for a resale of any unit in the community. Exempts an association with 15 or fewer units but still requires the board to comply with the budgeting and reserve requirements elsewhere in the Act. Amends the Condominium Property Act to make similar changes.