Sen. Sue Rezin

Amends the Property Tax Code. Provides that, if a veteran with a surviving spouse dies while an application for a veteran's homestead exemption is being reviewed, the review of that application shall continue, and any subsequent approval granted to the veteran shall carry over to the surviving spouse as long as the spouse meets specified requirements. Effective immediately.

Amends the Electric Vehicle Charging Act. Exempts new single-family residences and tiny homes specifically constructed for veterans from the Act's electric vehicle charging system requirements. Limits the concurrent exercise of home rule powers. Effective immediately.

Amends the Clerks of Courts Act. Removes language providing for the compensation of Clerks of the Circuit Court. Provides instead that the salary of a clerk of the circuit court elected or appointed after the effective date of the amendatory Act shall be set as a percentage of the salary of Judges of the Circuit Court and shall be in the following amounts: in counties where the population is less than 14,000, 55%; in counties where the population is 14,001 to 30,000, 60%; in counties where the population is 30,001 to 60,000, 65%; in counties where the population is 60,001 to 100,000, 70%; in counties where the population is 100,001 to 200,000, 75%; in counties where the population is 200,001 to 300,000, 80%; in counties where the population is 300,001 to 3,000,000, 85%; and in counties where the population is over 3,000,000, 90%. Requires the State to furnish 66 2/3% of the total annual salary to be paid to a clerk of the circuit court, and the county to furnish 33 1/3% of the total annual salary. Provides that if, on the effective date of the amendatory Act, the salary of a clerk is greater than the percentage of the circuit judges salary in the provisions, that circuit clerk's salary shall not be reduced.

Amends the Illinois Vehicle Code. Provides that a person who is convicted of obscene depiction of a purported child is ineligible to receive a school bus driver permit. Amends the Criminal Code of 2012. Provides that "child pornography" includes the depiction of a part of an actual child under 18 who by manipulation, creation, or modification, appears to be engaged in sexual activity. Creates the offenses of obscene depiction of a purported child and non-consensual dissemination of sexually explicit digitized depictions. Defines offenses and provides criminal penalties for violations. Amends the Code of Criminal Procedure of 1963. Provides for the forfeiture to the State: (1) of any profits or proceeds and any property the person has acquired or maintained in violation of those offenses; (2) any interest in, securities of, claim against, or property or contractual right of any kind affording a source of influence over any enterprise that the person has established, operated, controlled, or conducted in violation of those offenses; and (3) any computer that contains an obscene depiction of a purported child. Amends the Bill of Rights for Children. Provides that under certain conditions, the parent or legal guardian of a child who is the victim of obscene depiction of a purported child may make a victim's impact statement on the impact which the defendant's criminal conduct or the juvenile's delinquent conduct has had upon the child. Amends the Unified Code of Corrections. Provides that a period of probation, a term of periodic imprisonment, or conditional discharge shall not be imposed for specified violations of the offense of obscene depiction of a purported child. Provides for enhanced penalties for specified violations of obscene depiction of a purported child. Provides that the court shall impose a consecutive sentence when the defendant is convicted of specified violations of the offense of obscene depiction of a purported child. Amends the Sex Offender Registration Act to provide that a person convicted of obscene depiction of a purported child must register as a sex offender.

Creates the Home Heating Relief Act of 2023. Requires the Department of Commerce and Economic Opportunity to create, as soon as practicable, a Home Heating Rebate Program to provide rebates to households that use natural gas or propane gas for heating purposes and that have a median household income between 200% and 400% of the poverty guidelines updated periodically in the Federal Register by the U.S. Department of Health and Human Services. Provides that eligible households shall receive the rebates as soon as practicable after implementation of the program. Requires the Department to, by rule, establish qualifications for program participation which may include requirements that apply under the Energy Assistance Act and other requirements. Provides that rebates provided under the program shall be funded through appropriations made from the Home Heating Rebate Relief Fund created under the Act. Requires the State Comptroller to direct and the State Treasurer to transfer $500,000,000 from the General Revenue Fund to the Home Heating Rebate Relief Fund to provide rebates to qualifying households for State fiscal years 2023 and 2024. Provides that any funds left over at the end of the second month following implementation of the program may be awarded to certain qualifying first-time small business owners as determined by the Department. Requires the Department to adopt emergency rules in accordance with the Illinois Administrative Procedure Act to implement the program. Amends the State Finance Act to include the Home Heating Rebate Relief Fund as a special fund. Effective immediately.

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, the Retailers' Occupation Tax Act, and the Vehicle Use Tax Article of the Illinois Vehicle Code. Provides that the taxes under those Acts do not apply to a motor vehicle that is registered in the State to an Illinois resident who acquired the vehicle while the Illinois resident was stationed outside of this State as an active duty member of the military.

Amends the Educator Licensure Article of the School Code. In provisions concerning the conviction of certain offenses as grounds for disqualification for licensure or suspension or revocation of a license, includes the sex offense of abuse by an educator or authority figure under the definition of "sex or other offense". Amends the Sex Offenses Article of Criminal Code of 2012. Provides that a person commits abuse by an educator or authority figure if that person holds a position of trust, authority, or supervision in relation to a student in a school, the student is at least 18 years of age, the person is at least 4 years older than the student, and the person either (1) commits an act of sexual conduct with the student or (2) commits an act of sexual penetration with the student. Provides that abuse by an educator or authority figure involving sexual conduct is a Class A misdemeanor for the first offense and a Class 4 felony for a second or subsequent offense or if there is more than one victim. Provides that abuse by an educator or authority figure involving sexual penetration is a Class 4 felony for the first offense and a Class 3 felony for a second or subsequent offense or if there is more than one victim. Provides that consent of the victim is not a defense to abuse by an educator or authority figure.

Creates the Endow Illinois Tax Credit Act. Provides that the Department of Revenue shall award income tax credits to taxpayers who provide an endowment gift to a permanent endowment fund during the taxable year and receive a certificate of receipt for that gift. Provides that the credit is equal to 25% of the endowment gift. Contains provisions setting forth maximum credit amounts. Amends the Illinois Income Tax Act to require an addition modification equal to the amount of any federal deduction claimed for an endowment gift for which a taxpayer receives a credit under the Endow Illinois Tax Credit Act. Makes conforming changes. Effective immediately.

Declares May 17, 2024 as Take Break from Social Media Day in the State of Illinois.

Amends the Property Tax Code. Provides that property that has been granted the homestead exemption for veterans with disabilities is exempt from taxation under the Code if the veteran has a service connected disability of 60% or more (currently, 70%). Effective immediately.