Sen. Craig Wilcox

Amends the Department of Public Health Act. Provides that the Breakthrough Therapies for Veteran Suicide Prevention Program Advisory Council created by Public Act 103-8 is continued within the Department of Public Health, with modifications to its duties and composition. Amends the Department of Healthcare and Family Services Law of the Civil Administrative Code of Illinois by repealing provisions regarding the Council.

Creates the Servicemember Education Rights Veneration Act. Requires institutions of higher education (institution) to accommodate service member student's academic military leave and grant prompt readmission when the service member student has not exceeded a cumulative academic military leave period beyond 5 years, provides advance notice of academic military leave to the institution, and provides notice of intent to return to the institution. Requires the institution to readmit a service member student on academic military leave into the next class, classes, or academic year division following the receipt of the notice of intent to return in accordance with the terms of the accommodation. Contains provisions on exemptions to readmission and related reporting requirements on service member students; investigations by the Attorney General's appointed ISERRA Advocate on whether a readmission exemption exists; and other matters. Requires service member students to provide advance notice of pending military service and prohibits institutions from imposing conditions for academic military leave not otherwise imposed under the Act. Contains provisions on military accommodation; academic obligations of service member students; reimbursement for school expenses; academic withdrawal due to military service; rejection of accommodation and the institution's burden of proof; a 5-year military service limitation; records documentation; advance notice requirements on service member students; notice of intent to return; anti-discrimination protections; academic leave for the spouses of servicemembers; Attorney General enforcement authority; remedies; rulemaking authority; and other matters.

Amends the Illinois Income Tax Act. Creates a deduction in an amount equal to the amount paid by the taxpayer during the taxable year as monthly premiums for a health insurance plan bought through the Affordable Care Act (ACA) Marketplace, plus an amount equal to the qualified out-of-pocket medical expenses paid by the taxpayer during the taxable year.

Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that no tax shall be imposed under the Act for persons dying on or after the effective date or for transfers made on or after the effective date. Effective immediately.

Amends the Illinois Income Tax Act. Creates an income tax deduction in an amount equal to the difference between (i) the homeowner's insurance premiums paid on the taxpayer's principal residence during the calendar year that begins during the taxable year for which the deduction is claimed and (ii) the homeowner's insurance premiums paid on the taxpayer's principal residence during the immediately preceding calendar year. Provides that the deduction applies only if the taxpayer has the same principal residence for the entirety of the current taxable year and the immediately preceding taxable year. Provides that, if 2 or more taxpayers are liable for the payment of homeowner's insurance on the same residence during a taxable year, only one such taxpayer may claim a deduction for that single property. Effective immediately.

Amends the Property Tax Code. Provides that, beginning in taxable year 2029, the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption shall be increased each year by the percentage increase, if any, in the Consumer Price Index. Effective immediately.

Amends the Nurse Practice Act. Makes changes to the requirements for a registered professional nursing education program in provisions concerning the establishment of a new program, program policies, faculty members, training and development, the program's curriculum, the program's use of simulation, the accreditation process, approval by the Board of Nursing, and the program closure process. Makes a conforming change. Provides that the Department of Financial and Professional Regulation may, without hearing, rescind the license of any person who obtain a license after completing a program or obtaining credit from a program that does not meet the requirements of the provisions regarding registered professional nursing education programs. In provisions concerning nursing licensure by examination, removes the provision regarding the good standing period for professional nursing programs on probationary status.

Amends the Property Tax Code. Creates the free and clear senior homestead exemption. Provides that certain homestead property that is owned and used a primary residence by a person who is 75 years of age or older and whose income does not exceed a specified income limitation is exempt from taxation under the Code.

Maddy summaryThis bill makes Illinois' residential property tax credit refundable starting in 2026. It directly affects homeowners who claim the credit by allowing them to receive a cash refund if the credit amount exceeds their income tax liability. The key change is that taxpayers will get the excess credit amount paid back to them as a refund, rather than only reducing their tax bill. This refund won't count as income for means-tested programs (like food assistance), unless federal law requires otherwise. The change applies to tax years beginning January 1, 2026, and updates the existing credit structure under the Illinois Income Tax Act.

Amends the Illinois Income Tax Act. Creates an income tax deduction for gratuities that are included in the taxpayer's federal adjusted gross income. Effective immediately.