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 Electric Vehicle Charging Act. Exempts new single-family residences and tiny homes specifically constructed for veterans from the Act's electric vehicle charging system requirements. Limits the concurrent exercise of home rule powers. Effective immediately.
Amends the Property Tax Code. Provides that no interest or penalties shall be imposed with respect to property that is included in a decedent's probate estate at the time of a delinquency if the representative of the decedent's estate applies with the county treasurer for a waiver of those amounts and is granted that waiver. Provides that the waiver shall apply beginning on the date of the decedent's death until the earlier of either: (i) the date on which the property is sold, transferred, or conveyed or (ii) the date on which the estate is closed.
Amends the Property Tax Code. In provisions concerning the senior citizens homestead exemption, permanently removes the requirement to reapply for the exemption in counties with 3,000,000 or more inhabitants (currently, that requirement was eliminated only for taxable years 2019 through 2023). In counties with less than 3,000,000 inhabitants, provides that, if the county board passes a resolution removing the requirement to reapply for the exemption, the chief county assessment official shall conduct, by no later than December 31 of the first year of each reassessment cycle, an audit of all senior citizen homestead exemptions granted for the preceding reassessment cycle.
Amends the Mental Health and Developmental Disabilities Administrative Act. Provides that, for community-based providers serving persons with intellectual/developmental disabilities, subject to federal approval of any relevant Waiver Amendment, the rates taking effect for services delivered on or after January 1, 2025 shall include an increase in the rate methodology sufficient to provide a $3 per hour wage rate increase for all direct support personnel and all other frontline personnel who are not subject to the Bureau of Labor Statistics' average wage increases and who work in residential and community day services settings, with at least $1.50 of those funds to be provided as a direct increase to base wages and the remaining $1.50 to be used flexibly for base wage increases. Provides that the rates taking effect for services delivered on or after January 1, 2025 shall include an increase sufficient to provide wages for all residential non-executive direct care staff, excluding direct support personnel, at the federal Department of Labor, Bureau of Labor Statistics' average wage as defined by rule by the Department of Human Services. Provides that for facilities licensed by the Department of Public Health under the ID/DD Community Care Act as ID/DD facilities and under the MC/DD Act as MC/DD facilities, subject to federal approval of a State Plan Amendment, the rates taking effect for services delivered on or after January 1, 2025, shall include a $3 per hour wage rate increase for all direct support personnel and all other frontline personnel who are not subject to the Bureau of Labor Statistics' average wage increases and who work in residential and community day services settings, with at least $1.50 of those funds to be provided as a direct increase to all aide base wages and the remaining $1.50 to be used flexibly for base wage increases to the rate methodology for aides. Provides that for residential services delivered on or after January 1, 2025, the rates shall include an increase sufficient to provide wages for all residential non-executive direct care staff, excluding aides, at the federal Department of Labor, Bureau of Labor Statistics' average wage as determined by the Department. Requires the Department to adopt rules, including emergency rules, to implement the amendatory Act.
Amends the Dual Credit Quality Act. Makes changes concerning high school and community college partnership agreements, the Dual Credit Committee, instructor and other standards for dual credit courses, and the data in reports made by institutions of higher learning. Provides that a Dual Credit Instructor Endorsement Framework shall be developed through a committee involving collaboration between the Illinois Community College Board and the State Board of Education by December 31, 2024. Sets forth the membership of the committee. Provides that the Framework shall establish criteria for evaluating instructors on the basis of academic credentials, progress toward academic credentials, equivalent experience, or some combination of these. Sets forth what the criteria shall include and what the Framework may do. Effective immediately.
Amends the Department of Professional Regulation Law of the Civil Administrative Code of Illinois. Provides that the Department of Financial and Professional Regulation shall waive all application fees and examination fees for active military personnel and their spouses. Provides that nothing in the provision waives the requirement that the person or spouse meet all other licensing requirements.
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, the Retailers' Occupation Tax Act, and the Vehicle Use Tax Article of the Illinois Vehicle Code. Provides that the taxes under those Acts do not apply to a motor vehicle that is registered in the State to an Illinois resident who acquired the vehicle while the Illinois resident was stationed outside of this State as an active duty member of the military.
Amends the Legislative Commission Reorganization Act of 1984. Provides that the Commission on Government Forecasting and Accountability shall create a Veteran Internship Pilot Program for the purpose of providing internships for honorably discharged veterans to participate in the General Assembly's legislative staff internship program. Provides that, subject to appropriation, beginning on July 1, 2024, the Commission shall implement the pilot program. Provides that the Commission shall operate the pilot program for a 2-year period. Provides that, at the end of that 2-year period, the Commission shall evaluate the pilot program and submit a report to the General Assembly with its findings. Provides that the Commission shall establish qualifications for participation in the pilot program, including that a participant must be honorably discharged from the United States Armed Forces and have completed at least 60 hours of college credit. Repeals the provisions on January 1, 2027. Effective immediately.
Amends Illinois Income Tax Act. Creates a legacy tax credit for businesses that are headquartered in the State. Creates an employee tax credit and a collective bargaining employee tax credit. Effective immediately.
