Sen. Dave Syverson

Amends the Illinois Governmental Ethics Act. Provides that, for purposes of determining the partisanship of any person who is appointed by the Governor to an office that either requires specific partisanship or limits the number of appointees from a single political party that may be appointed, the vote of that person in the 3 general primary elections immediately preceding the effective date of the appointment shall determine his or her partisanship for that person's term of office. Provides that a person who did not vote, or who voted but did not request a partisan ballot, in the 3 general primary elections immediately preceding the effective date of the appointment or who voted but requested partisan ballots for 2 or more different political parties in the 3 general primary elections immediately preceding the effective date of the appointment shall be deemed an independent for purposes of determining partisanship for that person's term of office.

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 Property Tax Code. In provisions concerning the valuation of wind energy devices, provides that, for taxable year 2026 and thereafter, the real property cost basis is $588,000 per megawatt of nameplate capacity (currently, $360,000 per megawatt of nameplate capacity). In provisions concerning the valuation of solar energy systems, provides that, for taxable year 2026 and thereafter, the real property cost basis is $446,000 per megawatt of nameplate capacity (currently, $218,000 per megawatt of nameplate capacity). Effective immediately.

Amends the Illinois Gambling Act. Provides that each licensee shall make a reconciliation payment 3 years after the date the licensee begins operating in an amount equal to 75% of the adjusted gross receipts for the most lucrative consecutive 12-month period of operations, minus an amount equal to (i) the initial payment per gaming position paid by the specific licensee and (ii) the $15,000,000 reconciliation fee.

Maddy summarySB 939 amends the School Code by making a technical correction to the short title of a specific section. It does not change any substantive educational policies or programs. This procedural adjustment solely affects the formal naming of a section within the School Code. No new requirements, funding, or direct impacts on students, schools, or educators are created by this bill.

Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that, for persons dying on or after January 1, 2027, if a valid election has been made under the Internal Revenue Code allowing a person to take into account a federal deceased spousal unused exclusion amount for the purposes of calculating the person's federal estate tax, then the person's Illinois exclusion amount shall include the Illinois deceased spousal unused exclusion amount for the deceased spouse with respect to whom the federal election was made. Effective immediately.

Amends the Illinois Vehicle Code. Provides that the $15 tax imposed on the privilege of using any motor vehicle acquired by gift, transfer, or purchase also applies to stepparents, grandparents, stepgrandparents, stepsiblings, stepchildren, and stepgrandchildren.

Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that, for persons dying on or after January 1, 2027, the State tax credit shall be calculated as though the decedent's federal taxable estate did not include the decedent's business interest in a manufacturing business located in this State. Defines "manufacturing business". Effective immediately.

Amends the Child Labor Law of 2024. Provides that nothing in the Act prohibits a minor's parent or legal guardian from employing the minor outside of school hours at a business in which the minor's parent or legal guardian has at least 51% ownership and that employs no more than 50 employees.

Amends the Illinois TRUST Act. Specifies that provisions of the Act that prohibit the enforcement of federal civil immigration laws by State law enforcement agencies and officials do not apply if the State law enforcement agency or official is presented with a valid, enforceable federal warrant. Specifies that nothing in those provisions prohibits communication between federal agencies or officials and law enforcement agencies or officials. Deletes prohibitions against agreements to detain individuals for federal civil immigration violations. Deletes various specified prohibitions against assisting with immigration enforcement. Repeals the Court Access, Safety, and Participation Act.