Sen. Craig Wilcox

Amends the Illinois Income Tax Act. Creates an income tax credit for taxpayers who are the custodians of one or more children who attend an eligible preschool program in the State during the taxable year. Provides that the amount of the credit shall be 100% of the eligible expenses incurred by the taxpayer during the taxable year in sending the child to the eligible preschool program, but not to exceed $1,500 per child. Effective immediately.

Amends the Code of Civil Procedure to provide that illegal possession of land during a 7-year period may not be used for a claim of adverse possession. Amends the Landlord and Tenant Act. Provides that no person shall have a right or legal standing to occupy or remain on or in any real property, residence, or structure where he or she has no written property interest under a written lease or rental agreement with the owner of the property listed in county tax records or no documentation of payment of rent made to the owner of the property. Provides that all persons legally occupying a property, residence, or structure shall be listed by name and date of birth on a lease, rental agreement, or rental application associated with the lease or rental agreement or provide evidence that the person is an invitee of a lessee or authorized occupant of the property. Provides that no subleasing shall be allowed or deemed as legal in contrast to a lease or rental agreement that specifically prohibit subleases. Provides that a sublease made in violation of a lease or rental agreement shall not establish legal standing to occupy or remain on or in any real property, residence, or structure by the sublessee and the sublessee shall vacate the property after receiving notice from the property owner of record to depart.

Creates the Adult Content Age Verification Act. Defines terms. Provides that a commercial entity that knowingly and intentionally publishes or distributes material harmful to minors on the Internet from a website that contains a substantial portion of material harmful to minors shall be subject to civil penalties if the entity fails to perform reasonable age verification methods to verify the age of individuals attempting to access the material. Provides that the Attorney General may investigate alleged violations and initiate a civil action for an injunction and to assess civil penalties. Provides that the civil penalties shall be deposited into the Cyber Exploitation of Children Fund, which shall be expended for the investigation of cybercrimes involving the exploitation of children and for no other purpose. Amends the State Finance Act to make a conforming change.

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning on July 1, 2024, certain food, drugs, and medical appliances that were taxed at the rate of 1% shall be exempt from the taxes under those Acts. Provides that certain amounts shall be transferred from the General Revenue Fund to certain local tax funds. Effective immediately.

Amends the School Code. Beginning with the 2024-2025 school year, requires school boards to report, on their school district's website, a list of the learning materials and activities to be used for student instruction during the school year. Requires that the report also include any procedures that are in effect at each school for the documentation, review, or approval of the learning materials and activities used for student instruction. Specifies the minimum information that must be included in the report. Allows a school district to update the report on an ongoing basis, but requires the report to be updated by January 1 and August 1 of each year. Allows a school district to utilize collaborative online document or spreadsheet software to update or make additions to the report. Sets forth other requirements. Effective immediately.

Amends the Illinois Income Tax Act. Increases the research and development credit by providing that the increase in research and development activities shall be based on an increase over 50% of the average of the qualifying expenditures for each year in the base period (instead of 100% of the average of the qualifying expenditures for each year in the base period). Provides that the research and development credit applies on a permanent basis. Effective immediately.

Amends the Illinois Income Tax Act. Makes changes concerning the federal depreciation deduction and net operating losses to restore provisions that were in effect prior to Public Act 102-16. Amends the Business Corporation Act of 1983. Provides that no franchise tax shall be imposed on foreign or domestic corporations on or after January 1, 2024, and repeals those provisions on January 1, 2025. Effective immediately.

Amends the Herptiles-Herps Act. Provides that, notwithstanding any administrative rule to the contrary, snapping turtles may be taken by trap.

Amends the Criminal Code of 2012. Provides that a person who, in committing a domestic battery, other than by discharge of a firearm, knows the individual battered to be a person 60 years of age or older commits aggravated domestic battery.

Amends the Criminal Code of 2012. Creates the offense of domestic assault. Provides that a person commits the offense when, without lawful authority, he or she knowingly engages in conduct that places any family or household member in reasonable apprehension of great bodily harm, or permanent disability or disfigurement. Provides that if the defendant is arrested for domestic assault, upon release of the defendant from custody pending trial, the court, at the preliminary examination, shall order that the defendant refrain from contact or communication with the victim of the domestic assault and refrain from entering or remaining at the victim's residence for a minimum of 72 consecutive hours. Provides that domestic assault is a Class A misdemeanor. Defines "family or household member".