Sen. Don DeWitte

Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Provides that, in Fiscal Year 2026 and thereafter, the Department of Commerce and Economic Opportunity shall require that any convention and tourism bureau receiving a grant from the Local Tourism Fund that requires matching funds shall provide matching funds equal to no less than 25% of the grant amount (currently, no less than 40% of the grant amount in Fiscal Year 2026 and no less than 50% of the grant amount in subsequent years). Amends the Hotel Operators' Occupation Tax Act and the Illinois Sports Facilities Authority Act. Makes changes concerning the distribution of moneys under those Acts. Effective immediately.

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.

Maddy summarySB 642 makes a technical amendment to the Fair and Exposition Authority Reconstruction Act. The bill specifically modifies a section related to the short title of that Act.

Amends the Property Tax Code. Provides that the assessed value of residential property in any general assessment year shall not exceed the assessed value of the property in the last general assessment year multiplied by one plus the percentage change in the Consumer Price Index during the 12-month calendar year immediately preceding the general assessment year for which the reassessment is conducted. Provides that the limitation does not apply if the increase in assessment is attributable to an addition, improvement, or modification to the property. Preempts the power of home rule units to tax. Effective immediately.

Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that, for persons dying on or after January 1, 2026, the exclusion amount shall be the applicable exclusion amount calculated under Section 2010 of the Internal Revenue Code as that Section exists on the effective date of the amendatory Act, including the inflation adjustment and including any deceased spousal unused exclusion amount (currently, the exclusion amount for Illinois estate tax purposes is $4,000,000). Effective immediately.

Maddy summarySenate Resolution 427 is a commemorative resolution that officially mourns the passing of Charles James "Charlie" Kirk. It serves to acknowledge and honor his memory.

Amends the Property Tax Code. Establishes a homestead exemption for qualified homestead property that has been continuously owned, used, and occupied as the primary residence by the qualified taxpayer for at least 30 years any time prior to January 1 of the taxable year for which the exemption would apply. Requires taxpayers who have been granted an exemption to reapply on an annual basis. Provides that the assessor or chief county assessment officer may determine the eligibility of residential property to receive the homestead exemption by application, visual inspection, questionnaire, or other reasonable methods. Sets forth provisions concerning the review of exemptions granted under the provisions. Defines "qualified homestead property" and "qualified taxpayer". Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.

Amends the Environmental Protection Act. Provides that, in the case of water main installation projects, all water main-related appurtenances, and specifically fire hydrants and valves, shall be included in the Agency's written approval of specified public water supply plans. Requires fire hydrants and valves to be designed and installed in accordance with specified standards.

Amends the Cycle Rider Safety Training Act. Removes motor driven cycle and moped from the definition of "cycle". Defines "Cycle Rider Safety Training Course Provider" and "Provider" as a for-profit or nonprofit business, community agency, community organization, community college, or State university that is capable of providing courses. Provides that the Department of Transportation shall put out notices to the public seeking Cycle Rider Safety Training Course Providers to provide courses in the State, and that such courses shall be open to all residents of the State who hold a currently valid driver's license and who have reached their 16th birthday before the first day of the course to be held. Allows providers to charge a nominal registration fee set by the Department. Provides that responses from potential providers shall include the location where classes are to be held at, the number of students they intend to train, whether they would be providing motorcycles or using motorcycles owned by the Department, and the cost for courses provided on a per student basis. Provides that contracts shall be awarded by the Department to providers based on training needs and cost effectiveness of each bid or proposal. Provides that a provider shall only be paid grant funds under one of the following conditions: a course was held; expenses submitted related to the maintenance of department owned equipment; or submitting other non-personnel expenses. Provides that a provider awarded a contract with grant funding shall: submit proof that each instructor employed by the provider meets the qualifications to teach the curriculum for the courses; have at least one employee on staff certified to do quality assurance or quality control visits where instructors are evaluated per curriculum standards on teaching; perform at least one quality assurance or quality control visit on each instructor employed during the year and submit the results of those visits to the Department; maintain appropriate liability insurance to cover training activities; submit requests for payment in a timely manner; and adhere to additional program rules and regulations. Prohibits a provider awarded a contract with grant funding from adopting any policy, requirement, or expectation regarding employee's manner of dress outside of the employee's scheduled work hours. Makes other changes. Effective January 1, 2026.

Amends the Illinois Vehicle Code. Requires every applicant for the renewal of a driver's license who is 79 years or older to renew in person. Requires every applicant for the renewal of a driver's license who is 87 years of age or or who is 75 years of age or older and holds a commercial driver's license to prove, by an actual demonstration, the applicant's ability to exercise reasonable care in the safe operation of a motor vehicle. Allows an immediate family member to submit information to the Secretary of State relative to the medical condition of a person if the condition interferes with the person's ability to operate a motor vehicle safely. Requires information to be submitted in writing in a manner and form approved by the Secretary and shall include the name of the person submitting the information. Prohibits the Secretary from accepting or acting on anonymous reports. Makes other changes. Effective July 1, 2026.