Sen. Craig Wilcox

Amends the Illinois Income Tax Act. Provides that a taxpayer shall be allowed an income tax credit in an amount equal to 1.3% of the qualified research expenses made by the taxpayer in Illinois. Provides that the taxpayer is not required to have obtained a research and development credit with respect to his or her federal income taxes to qualify for the Illinois research and development credit.

Amends the Property Tax Code. Provides that the homestead exemption for veterans with disabilities applies to veterans with current service-connected disabilities for which the veteran is eligible to receive disability compensation. Effective immediately.

Creates the Noncitizen Population Spending Transparency Act. Provides that the Department of Human Services, in collaboration with relevant State agencies, shall prepare an annual report identifying all State spending on services and resources for noncitizen and asylum-seeking populations. Sets forth reporting requirements. Provides that, on or before November 15, 2024, and each year thereafter, the Department of Human Services shall submit the report to the General Assembly. Provides that the Department of Human Services shall post and maintain the report on its publicly available website. Provides that the Department of Human Services is authorized to coordinate efforts with other State agencies to prepare and submit a cohesive report for the General Assembly. Amends the State Budget Law of the Civil Administrative Code of Illinois. Provides that, beginning with budgets prepared for fiscal year 2026, the budgets submitted by the Governor and appropriations made by the General Assembly for all executive branch State agencies must include a detailed accounting of all proposed spending on noncitizen and asylum-seeking populations. Effective immediately.

Amends the Sanitary District Act of 1917. Provides that the board of trustees of the Northern Moraine Wastewater Reclamation District shall, on or before December 31, 2024, assign 2 trustee seats to each municipality that has 4,000 or more population equivalent serviced by the District and assign one trustee seat for each municipality that has 1,000 up to 3,999 population equivalent, and, thereafter, trustees shall be added or removed as municipal territory is added, modified, or removed from the District and a trustee or trustees shall be appointed for added municipal territory based upon the territory's population equivalent. Provides that, after assigning trustee seats, each board of trustees of a municipality with territory within the District that meets the population equivalent requirement shall appoint the trustee or trustees representing the municipality to the board of the District. Prohibits an employee of the District or a contractor working for the District from being appointed to the board. Provides that the terms of trustees serving on the effective date of the amendatory Act are terminated on May 5, 2025 and the initial trustees appointed under the provisions shall take office on May 5, 2025. Thereafter, provides that a trustee shall hold the trustee's office until the trustee resigns or is removed by the board of trustees of the appointing municipality. Allows for the appointment of a maximum of one at-large trustee by the board chairs of Lake County and McHenry County if territory is added resulting in an even number of total trustees, including vacant trustee offices, appointed by the municipalities to the board. Defines "population equivalent". Effective immediately.

Creates the Fuel Gas Detector Act. Provides that a building owner shall install, or cause to be installed, at least one fuel gas detector in every room containing an appliance fueled by propane, natural gas, or liquefied petroleum gas in specified buildings. Contains requirements for residential rental units occupied under the terms of a rental agreement or under a month-to-month tenancy. Provides that a person who, after January 1, 2024, acquires a specified building by sale or exchange shall install fuel gas detectors in the acquired building if fuel gas detectors are not already present. Contains penalties for violations of the Act. Provides that nothing in the Act gives rise to any action against an owner required to comply with the Act if the owner meets certain requirements. Provides that a person may not knowingly interfere with or make inoperative any fuel gas detector required by the Act except under specified circumstances. Contains other provisions. Effective January 1, 2025.

Amends the State Mandates Act. Provides that any State mandate regarding any subject matter enacted on or after the effective date of the amendatory Act that necessitates additional expenditures from local government revenues shall be void and unenforceable unless the General Assembly makes necessary appropriations and reimbursements to implement that mandate. Provides that the failure of the General Assembly to make necessary appropriations and reimbursements shall relieve the local government of the obligation to implement any State mandate. Makes conforming changes. Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that a taxing district shall reduce its aggregate extension base for the purpose of lowering its limiting rate for future years upon referendum approval initiated by the submission of a petition by the voters of the district. Provides that the extension limitation shall be: (a) the lesser of 5% or the average percentage increase in the Consumer Price Index for the immediately preceding 10 years; or (b) the rate of increase approved by the voters. Amends the Illinois Income Tax Act. Increases distributions into the Local Government Distributive Fund on and after August 1, 2024. Effective immediately.

Amends the Courses of Study Article of the School Code. Provides that, beginning with the 2025-2026 school year, every public elementary school and high school social studies course pertaining to American history shall include in its curriculum a unit of instruction studying the events of the previous 30 years and the causes that led up to those events. Provides for what the unit of instruction shall and may include. Provides that the State Superintendent of Education may prepare and make available to all school boards instructional materials and professional development opportunities that may be used as guidelines for development of the unit of instruction. Provides that each school board shall itself determine the minimum amount of instructional time that qualifies as a unit of instruction. Provides that the regional superintendent of schools shall monitor a school district's compliance with the curricular requirements during the regional superintendent's annual compliance visit and make recommendations for improvement, including professional development. Effective July 1, 2024.

Amends the Township Code. In provisions regarding the ability of any group of registered voters to request an advisory question of public policy for consideration by the electors at the annual meeting, provides that the advisory question of public policy must be pertaining to the statutory duties of townships under the Annual Township Meeting Article of the Code.

Amends the Illinois Wage Payment and Collection Act. Makes a technical change in a Section concerning the short title.

Amends the Prevailing Wage Act. Makes a technical change in a Section concerning State policy.