Sen. Don Harmon

Amends the Illinois Lottery Law. Makes various changes to conform with Executive Order No. 9 (2003). Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Makes changes concerning limitation on the use of checking accounts. Amends the State Finance Act. Makes changes concerning amounts in the Department of Revenue petty cash. Amends the Illinois Income Tax Act, the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Increases the time of various statutes of limitation concerning actions under the Acts. In the Illinois Income Tax Act, makes changes concerning withholding amount requirements for annual return authorizations. In the Illinois Income Tax Act and the Retailers' Occupation Tax Act, makes changes concerning the timing of certain notices. Amends the Cigarette Tax Act, the Cigarette Use Tax Act, and the Tobacco Products Act of 1995 concerning the disposition forfeited cigarettes and cigarette vending devices. Amends the Gas Use Tax Law, the Gas Revenue Tax Act, the Telecommunications Excise Tax Act, the Telecommunications Infrastructure Maintenance Fee Act, the Simplified Municipal Telecommunications Tax Act, and the Electricity Excise Tax Law to make changes concerning the requirements for tax returns to be made to the Department of Revenue. Amends Real Estate Transfer Tax Law in the Property Tax Code. Makes changes concerning the payment of the transfer tax. Amends the Illinois Municipal Code. Makes changes concerning notifications regarding business district development or redevelopment plans. Amends the Local Mass Transit District Act. Makes changes concerning tax-rate increases. Deletes provisions concerning fees and authorizing a local replacement vehicle tax. Effective immediately.

Amends the Metropolitan Water Reclamation District Article of the Illinois Pension Code. Provides that a child's annuity is payable to a child who is over 18 years of age, but less than 23 years of age, if he or she is a full-time student. Eliminates the 3-day waiting period for the payment of a duty disability benefit for certain persons. Provides a minimum annuity for certain retirees and surviving spouses. Authorizes employer pickup and tax-deferred status for contributions made toward the alternative plan for commissioners. With respect to the 5 years of service needed to establish eligibility for a disability retirement annuity, excludes service credit earned while on disability for new employees. Clarifies the calculation of service with respect to the Optional Plan. Allows an employee who has returned to service to repay a prior refund within the 90 days following his or her final withdrawal from service. Allows payment of a refund to certain nonvested employees who are under age 55 (rather than 50). Makes changes concerning eligibility for a surviving spouse's annuity. Provides that certain early retirement discounts apply to the calculation of a surviving spouse's annuity. Provides that an employee may establish service credit for voluntary military service that commences after commencement of service with the Metropolitan Water Reclamation District. Adds to the powers and duties of the Board, the power to assess and collect interest on amounts due to the Fund using the annual rate as shall from time to time be determined by the Board, compounded annually from the date of notification to the date of payment. Makes other changes. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.

Amends the Unified Code of Corrections. Makes a technical change in a Section concerning the organization of the Department of Corrections.

Amends the Consumer Fraud and Deceptive Business Practices Act. Makes a technical change in a Section concerning unlawful practices.

Amends the Cook County Forest Preserve District Act. Makes a technical change in a Section concerning the application of the Act.

Creates the Open Space Financing Act. Authorizes the Department of Natural Resources to issue revenue bonds secured by real estate transfer tax receipts collected and deposited into the Open Space Bond Repayment Fund and the Natural Areas Bond Repayment Fund. Sets forth procedures for issuing the bonds and distributing the bond proceeds. Amends the Property Tax Code. Provides that for fiscal year 2006 only, after deposit of 50% of the moneys collected under the Real Estate Transfer Tax Law into the Illinois Affordable Housing Trust Fund, of the remaining 50%, the first $30,000,000 shall be deposited into the General Revenue Fund and, thereafter, 35% shall be deposited into the OSLAD Fund, and 15% shall be deposited into the NAA Fund. Amends the Illinois Natural Areas Preservation Act. Provides that the Department of Natural Resources shall determine the manner and extent to which property under consideration for acquisition would assist in storm water management, water supply and quality assurance, or other infrastructure needs, but this determination shall not prevent the Department from acquiring property. Amends the Open Space Lands Acquisition and Development Act. Provides that grants for green infrastructure projects made before December 31, 2009 to units of local government may be conditioned upon the State providing assistance on a 60/40 matching basis. Sets forth additional requirements for grants for green infrastructure projects. Provides that, in considering applications for certain grants, the Department shall give scoring points to the applicants that demonstrate the greatest potential for improving water supply and quality or for reducing the capital, operating, or maintenance costs of meeting water-related infrastructure requirements. Creates the Open Space Bond Repayment Fund and the Natural Areas Bond Repayment Fund. Makes other changes. Effective immediately.

Amends the Retailers' Occupation Tax Act. Makes a technical change in a Section concerning the short title.

Amends the Use Tax Act. Makes a technical change in a Section concerning the short title.

Amends the Film Production Services Tax Credit Act. Makes a technical change in a Section concerning applications for certification.

Amends the Property Tax Code. Makes a technical change in a Section concerning the definition of "year".