Sen. Sue Rezin

Amends the Illinois Enterprise Zone Act. Provides that Department of Commerce and Economic Opportunity may designate a business that intends to establish a new wind power facility or a utility-scale solar facility as a high impact business only if the municipality in which the facility will be located (or the county in which the facility will be located, if the facility will be located in an unincorporated area of the county) approves, in writing, the designation of the business as a high impact business. Makes conforming changes. Amends the Prevailing Wage Act to make conforming changes. Effective immediately.

Maddy summarySenate Joint Resolution 25 declares October 12 through October 18, 2025, as Menopause Awareness Week in the State of Illinois. This resolution formally recognizes the specified week to promote awareness of menopause within the state.

Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Makes certain changes concerning estates that contain qualified farm property. Provides that, for the purposes of calculating the State Death Tax Credit, those estates are subject to an exemption of $6,000,000 (rather than an exclusion amount of $4,000,000), which shall be deducted from the net estate value after the net estate value is computed in accordance with the Act. Provides that the exemption shall be adjusted each year according to the increase in the Consumer Price Index. Makes changes concerning the calculation of the deceased spousal unused exclusion amount for those estates. Provides for a special use valuation to provide that the value of the qualified farm property shall be calculated without regard to certain limitations under the Internal Revenue Code. Makes changes concerning the definition of "qualified heir".

Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that, for persons dying on or after January 1, 2026, 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 Business Corporation Act of 1983. In provisions concerning the franchise tax, provides that the rate of penalties and interest on any franchise tax or fee, for which the Secretary of State provides written notice of the amount of penalties and interest owed to a corporation on or after January 1, 2026, shall be the rate of interest established under specified provisions of the Illinois Income Tax Act, and no other penalties or interest shall be imposed or charged to a corporation. Makes changes in provisions concerning the statute of limitations. Makes changes that are declaratory of existing law. Effective immediately.

Maddy summarySenate Resolution 278 is a memorial resolution. It formally mourns the death of Sgt. Andrew John "Drew" Faught.

Maddy summarySenate Resolution 279 is a memorial resolution that mourns the passing of Deputy Christina M. Musil, who served with the DeKalb County Sheriff's Department.

States that the new Department of Early Childhood and its planning process should prioritize appropriate attention to the facilities needs of our State's mixed-delivery system of early care and education. Additionally states that the State should move expeditiously to award its remaining Early Childhood Construction Grant monies to qualified applicants, to assist providers of critical birth-to-five programs in meeting their growing building-and-repair demands. Finally states that the State should also move as quickly as feasible to replenish Early Childhood Construction Grant resources to help Illinois achieve the long-term vision of the bipartisan Funding Commission for making services "simpler, better, fairer" for young children, their families, and communities statewide.

Opposes a progressive income tax in Illinois. Opposes the reconsideration by the Illinois General Assembly of any constitutional amendment intended to change the flat-rate income tax language of subsection (a) of Section 3 of Article IX of the Constitution of Illinois.

Amends the Personnel Code. Provides that certain provisions related to probationary separation, term appointments, and veterans hospital visits are subject to Jurisdiction B. Changes references to veterans hospital visits to references to veterans medical appointments. Provides that an employee who is also a veteran shall be permitted 4 days per year to receive medical care authorized by the U.S. Department of Veterans Affairs, at any type of health care provider or health care facility (rather than permitted 4 days per year to visit a veterans hospital or clinic), for examination or treatment (rather than for examination) of a military service-connected condition (rather than service-connected disability).