Amends the State Tax Preparer Oversight Act. Makes a technical change in a Section concerning the short title. Senate Floor Amendment No. 1 Deletes reference to: 215 ILCS 124/1 Adds reference to: 35 ILCS 405/2 from Ch. 120, par. 405A-2 35 ILCS 405/3 from Ch. 120, par. 405A-3 35 ILCS 405/4 from Ch. 120, par. 405A-4 Replaces everything after the enacting clause. Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that no tax shall be imposed under the Act for persons dying on or after January 1, 2021 or for transfers made on or after January 1, 2021. Effective January 1, 2021, but only if an amendment to the Illinois Constitution permitting the taxation of income at a graduated rate is adopted prior to that date by the voters if Illinois. House Committee Amendment No. 1 Deletes reference to: 35 ILCS 405/2 35 ILCS 405/3 35 ILCS 405/4 Adds reference to: 35 ILCS 405/1 from Ch. 120, par. 405A-1 Replaces everything after the enacting clause. Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Makes a technical change in a Section concerning the short title. House Floor Amendment No. 2 Deletes reference to: 35 ILCS 405/1 Adds reference to: 30 ILCS 105/6z-81 35 ILCS 5/203 from Ch. 120, par. 2-203 35 ILCS 105/2 from Ch. 120, par. 439.2 35 ILCS 105/2d new 35 ILCS 110/2 from Ch. 120, par. 439.32 35 ILCS 110/2d new 35 ILCS 745/10 215 ILCS 125/5-5 from Ch. 111 1/2, par. 1413 215 ILCS 125/5-10 new 305 ILCS 5/Art. V-H heading new 305 ILCS 5/5H-1 new 305 ILCS 5/5H-2 new 305 ILCS 5/5H-3 new 305 ILCS 5/5H-4 new 305 ILCS 5/5H-5 new 305 ILCS 5/5H-6 new 305 ILCS 5/5H-7 new 305 ILCS 5/5H-8 new 805 ILCS 8/5-10 Replaces everything after the enacting clause. Amends the Use Tax Act and the Service Use Tax Act. Contains provisions concerning marketplace facilitators. Amends the Illinois Income Tax Act. Creates a deduction for trusts and estates for certain excess business losses. Creates an addition modification for corporations for certain foreign derived income. Amends the Illinois Public Aid Code. Imposes a managed care organization provider assessment. Amends the Illinois Public Aid Code to create a managed care organization provider assessment. Extends the amnesty period under the Tax Delinquency Amnesty Act and the Franchise Tax and License Fee Amnesty Act of 2007. Effective immediately. House Floor Amendment No. 3 Deletes reference to: 35 ILCS 405/1 Adds reference to: 30 ILCS 105/6z-81 35 ILCS 5/203 from Ch. 120, par. 2-203 35 ILCS 105/2 from Ch. 120, par. 439.2 35 ILCS 105/2d new 35 ILCS 110/2 from Ch. 120, par. 439.32 35 ILCS 110/2d new 35 ILCS 745/10 215 ILCS 125/5-5 from Ch. 111 1/2, par. 1413 215 ILCS 125/5-10 new 305 ILCS 5/Art. V-H heading new 305 ILCS 5/5H-1 new 305 ILCS 5/5H-2 new 305 ILCS 5/5H-3 new 305 ILCS 5/5H-4 new 305 ILCS 5/5H-5 new 305 ILCS 5/5H-6 new 305 ILCS 5/5H-7 new 305 ILCS 5/5H-8 new 805 ILCS 8/5-10 35 ILCS 5/229 new 35 ILCS 105/3-5 35 ILCS 110/3-5 35 ILCS 115/3-5 35 ILCS 120/2-5 20 ILCS 655/5.5 from Ch. 67 1/2, par. 609.1 20 ILCS 655/13 new 35 ILCS 5/201 from Ch. 120, par. 2-201 35 ILCS 5/211 35 ILCS 5/221 35 ILCS 10/5-5 35 ILCS 10/5-51 new 35 ILCS 10/5-56 new 65 ILCS 115/10-3 65 ILCS 115/10-10.3 new 65 ILCS 115/10-10.4 new 35 ILCS 105/3-5 35 ILCS 105/3-50 from Ch. 120, par. 439.3-50 35 ILCS 110/2 from Ch. 120, par. 439.32 35 ILCS 115/2 from Ch. 120, par. 439.102 35 ILCS 120/2-45 from Ch. 120, par. 441-45 805 ILCS 5/14.30 from Ch. 32, par. 14.30 805 ILCS 5/15.35 from Ch. 32, par. 15.35 805 ILCS 5/15.65 from Ch. 32, par. 15.65 805 ILCS 5/15.97 from Ch. 32, par. 15.97 Replaces everything after the enacting clause. Amends the Use Tax Act and the Service Use Tax Act. Contains provisions concerning marketplace facilitators. Extends the Manufacturing Machinery and Equipment Exemption to production related tangible personal property. Provides that the term "production related tangible personal property" includes certain supplies and consumables used in a manufacturing facility. Amends the Illinois Income Tax Act. Creates a credit for taxpayers who have been awarded a data center certificate of exemption. Provides that the amount of the income tax credit shall be 20% of the wages paid during the taxable year to a full-time or part-time employee of a construction contractor employed by a certified data center. Amends the Illinois Income Tax Act. Creates a deduction for trusts and estates for certain excess business losses. Creates an addition modification for corporations for certain foreign derived income. Amends the Illinois Public Aid Code. Imposes a managed care organization provider assessment. Amends the Illinois Public Aid Code to create a managed care organization provider assessment. Extends the amnesty period under the Tax Delinquency Amnesty Act and the Franchise Tax and License Fee Amnesty Act of 2007. Amends the Illinois Enterprise Zone Act. Creates a High Impact Business construction jobs credit and an Enterprise Zone construction jobs credit against the taxpayer's Illinois income taxes based on the incremental income tax attributable to laborers or workers employed at certain construction sites located in Enterprise Zones. Amends the Economic Development for a Growing Economy Tax Credit Act. Creates a New Construction EDGE Credit based on the incremental income tax attributable to laborers or workers employed at construction sites associated with EDGE projects. Amends the River Edge Redevelopment Zone Act. Creates a River Edge construction jobs credit based on the incremental income tax attributable to laborers or workers employed at certain construction sites in a River Edge Redevelopment Zone. Requires contractors and subcontractors associated with projects that receive credits under the amendatory Act to file certified payroll information with the Department of Labor and the Department of Commerce and Economic Opportunity. Amends the Business Corporation Act of 1983. Phases out certain franchise taxes. Effective immediately.
Sponsored bills
Amends the Small Business Job Creation Tax Credit Act. Makes a technical change in a Section concerning the short title. Senate Floor Amendment No. 1 Deletes reference to: 35 ILCS 25/1 Adds reference to: 35 ILCS 5/201 from Ch. 120, par. 2-201 35 ILCS 5/201.1 new 35 ILCS 5/208 from Ch. 120, par. 2-208 35 ILCS 5/229 new 35 ILCS 5/502 from Ch. 120, par. 5-502 35 ILCS 5/901 from Ch. 120, par. 9-901 Replaces everything after the enacting clause. Amends the Illinois Income Tax Act. Sets forth a schedule of income-based tax rates for individuals, trusts, and estates for taxable years beginning on or after January 1, 2021. Provides that, for taxable years beginning on or after January 1, 2021, the tax on corporations shall be imposed at the rate of 7.99% of the taxpayer's net income for the taxable year. Makes changes concerning transfers to the Local Government Distributive Fund to provide that the transfer shall be equal to 10.75% of the amount that would have been generated if the tax had been imposed at the rate of 3% for individuals, trusts, and estates and at the rate of 4.8% for corporations. Creates a child tax credit. Provides that taxpayers who are required to file a federal joint return shall file a joint return with the State. Provides that the income tax credit for property taxes shall be equal to 6% (currently, 5%) of real property taxes paid by the taxpayer during the taxable year on the principal residence of the taxpayer. Effective January 1, 2021, but does not take effect at all unless Senate Joint Resolution Constitutional Amendment No. 1 of the 101st General Assembly is approved by the voters prior to that date. Senate Floor Amendment No. 2 Makes technical changes to the bill as amended by Senate Amendment No. 1 concerning the filing of joint returns. House Floor Amendment No. 1 Makes changes to the engrossed bill to provide that, beginning on February 1, 2021, the monthly transfers from the General Revenue Fund to the Local Government Distributive Fund shall be equal to the sum of (i) 5.32% of the net revenue realized from the tax imposed upon individuals, trusts, and estates during the preceding month and (ii) 6.16% of the net revenue realized from the tax imposed upon corporations during the preceding month (in the engrossed bill, an amount equal to 10.75% of the amount that would have been generated if the taxes had been imposed at the rate of 3% for individuals, trusts, and estates and at the rate of 4.8% for corporations).
Declares May 2019 as "Brain Tumor Awareness Month" in the State of Illinois and urges increased funding and research.
Amends the Illinois Income Tax Act. Provides for a water's edge apportionment election for certain members of a unitary business group. Provides that, with respect to foreign corporations that make a water's edge election, the deduction for dividends is limited to 75%.
Proposes to amend the Revenue Article of the Illinois Constitution. Removes a provision that provides that a tax on income shall be measured at a non-graduated rate. Provides that there may be one tax on the income of individuals and corporations (currently, there may be no more than one income tax imposed on individuals and one income tax imposed on corporations, and the rate of tax imposed upon corporations shall not exceed the rate imposed on individuals by more than a ratio of 8 to 5). Provides that the income tax may be a fair tax where lower rates apply to lower income levels and higher rates apply to higher income levels. Provides that no government other than the State may impose a tax on or measured by income. Effective upon being declared adopted. Senate Committee Amendment No. 1 Replaces everything after the resolved clause. Proposes to amend the Revenue Article of the Illinois Constitution. Removes a provision that provides that a tax on income shall be measured at a non-graduated rate. Provides that the General Assembly shall provide by law for the rate or rates of any tax on or measured by income imposed by the State. Provides that the highest rate imposed on corporations may not exceed the highest rate imposed on individuals by more than a ratio of 8 to 5. Effective upon being declared adopted.
Creates the Sexual Harassment No Contact Order Act. Adds provisions relating to: purpose; definitions; persons protected; commencement of action and filing fees; pleading and nondisclosure of address; application of rules of civil procedure and victim advocates; appointment of counsel; trial by jury; subject matter jurisdiction; jurisdiction over persons; venue; process; service of notice of hearings; hearings; continuances; sexual harassment no contact orders and remedies; mutual orders prohibited; accountability for actions of others; emergency sexual harassment no contact order; plenary sexual harassment no contact order; duration and extension of orders; contents of orders; notice of orders; short form notification; modification and reopening of orders; violation; arrest without warrant; and data maintenance by law enforcement. Amends the Criminal Code of 2012 to create the offense of violation of a sexual harassment no contact order. Makes conforming changes in the Protective Orders Article of the Code of Criminal Procedure of 1963. Effective immediately. Senate Floor Amendment No. 1 Changes the definition of "sexual harassment". Provides that victim advocates include, but are not limited to, rape crisis center advocates. Provides that a petition for relief under the Sexual Harassment No Contact Order Act made in good faith is protected by the anti-retaliation provisions of the Illinois Human Rights Act. Deletes language providing that a petition for a sexual harassment no contact order may be filed at any time, regardless of whether any criminal charges are ever filed.
Creates the Access to Justice Grant Program Act. Establishes a Program and a Panel to issue and award grants to 2 community-based organizations to increase outreach, education on legal matters, and access to legal services to low-income communities of color. Requires the organizations to act as fiscal agents. Provides for the recruitment and training of community navigators to conduct legal screenings. Requires the Governor to include a $10,000,000 appropriation for the Program in the annual State budget. Contains provisions concerning: grant application requirements; a grant review committee; financial audits; and other matters. Amends the Children and Family Services Act. Provides that, if a child is placed in the custody or guardianship of the Department of Children and Family Services or a child is returned to the custody of a parent or guardian and the court retains jurisdiction of the case, the Department must ensure that the child is up to date on well-child visits, including immunizations, or there is a documented religious or medical reason the child is not immunized. Requires the Department to complete, before a child's discharge from foster or substitute care, a home safety checklist regarding the child's home. Requires any aftercare services to a child and his or her family to start on the date the child is returned to the custody or guardianship of the parent or guardian. Amends the Abused and Neglected Child Reporting Act. Provides that when a report is made by a mandated reporter and there is a prior indicated report of abuse or neglect and a prior open service case involving a member of the household, the Department must accept the report as a child welfare services referral. Requires the Auditor General to conduct performance audits on the Department. Effective immediately.
Creates the Reproductive Health Act. Provides that every individual has a fundamental right to make autonomous decisions about one's own reproductive health. Provides that every individual who becomes pregnant has a fundamental right to continue the pregnancy and give birth or to have an abortion, and to make autonomous decisions about how to exercise that right. Provides that a fertilized egg, embryo, or fetus does not have independent rights under the law, of this State. Provides prohibited State actions. Provides that a party aggrieved by a violation of the Act may bring a civil lawsuit. Provides that a health care professional shall report each abortion performed to the Department of Public Health. Limits home rule powers. Repeals provisions regarding abortion in the Ambulatory Surgical Treatment Center Act, the Sexual Assault Survivors Emergency Treatment Act, and the Injunction Article of the Code of Civil Procedure. Repeals the Illinois Abortion Law of 1975, the Partial-birth Abortion Ban Act, and the Abortion Performance Refusal Act. Makes corresponding changes in the Children and Family Services Act, the Counties Code, the Medical Practice Act of 1987, the Vital Records Act, the Criminal Code of 2012, and the Rights of Married Persons Act. Amends the Freedom of Information Act. Provides that information and records held by the Department collected under the Reproductive Health Act is exempt from inspection and copying. Amends the Ambulatory Surgical Treatment Center Act. Provides that that term "ambulatory surgical treatment center" does not include any facility in which the performance of abortion procedures is limited to those performed without general, epidural, or spinal anesthesia. Amends the Illinois Insurance Code. Provides insurance requirements for the coverage of abortion. Makes corresponding changes in the State Employees Group Insurance Act, the Health Maintenance Organization Act, and the Voluntary Health Services Plans Act. Amends the Nurse Practice Act. Provides that operative surgery does not include abortions performed without general, epidural, or spinal anesthesia, and other gynecological procedures related to abortions. Amends the Environmental Act. Provides that tissue and products from an abortion or miscarriage may be buried, entombed, or cremated. Effective immediately.
Repeals the Parental Notice of Abortion Act of 1995. Makes corresponding changes in the Counties Code, the Medical Practice Act of 1987, and the Consent by Minors to Medical Procedures Act. Effective immediately.
Amends the Illinois Income Tax Act. Provides for a credit against withholding taxes in an amount equal to 25% of the wages or salary paid by a private employer to an Illinois employee while the employee is on organ donation leave if the employer grants all of its employees the option of taking a paid leave of absence of at least 30 days for the purpose of serving as an organ donor or bone marrow donor. Provides that the credit may not exceed $20,833.33 for each employee who takes organ donation leave. Provides that such a leave of absence must be taken without loss of pay, vacation time, compensatory time, personal days, or sick time for at least the first 30 days of the leave of absence. Effective immediately. Senate Committee Amendment No. 2 Makes changes to the introduced bill to require the employer to provide medical documentation and documentation of the employer's organ donation leave policy to the Department of Revenue and to require the employee to allow medical records to be disclosed to the Department of Revenue. Provides that, if the leave taken spans into a second tax year, the employer qualifies for the credit in the later of the 2 years. Provides that the credit may be carried forward. Senate Floor Amendment No. 4 Replaces everything after the enacting clause. Makes changes to update the statutory base. Reinserts the provisions of the bill as amended by Senate Amendment No. 2, but provides that the credit may not exceed $1,000 in withholdings for each employee (in Senate Amendment No. 2, $20,833.33). Provides that the credit applies for reporting periods beginning on or after January 1, 2020. Effective immediately.