Sen. Toi W. Hutchinson

Creates the Healthy Workplace Act and amends the State Finance Act. Requires employers to provide specified paid sick days to employees. Sets forth the purposes for and manner in which the sick days may be used. Contains provisions regarding employer responsibilities, unlawful employer practices, and other matters. Provides that the Department of Labor shall administer the Act. Authorizes the imposition of civil penalties. Authorizes individuals to file civil actions with respect to violations. Creates the Healthy Workplace Fund as a special fund in the State treasury. Effective immediately.

Amends the Property Tax Code. Provides that, in Cook County, for tax year 2014 and each tax year thereafter, all applications for judgment and order of sale for taxes and special assessments on delinquent properties shall be made within 365 days after the second installment due date (currently, by May 1, 2016 for tax year 2014, by March 1, 2017 for tax year 2015, and within 90 days after the second installment due date for tax year 2016 and each tax year thereafter). Effective immediately.

Amends the Illinois Income Tax Act. Creates an addition modification in an amount equal to the deduction for qualified domestic production activities allowed under Section 199 of the Internal Revenue Code for the taxable year. Makes changes concerning the definition of "unitary business group". Provides that those moneys shall be deposited into the Bill Payment Trust Fund. Amends the State Finance Act to create the Fund. Effective immediately.

Amends the Cigarette Tax Act. Requires the Department of Revenue to issue a request for proposal to acquire and use digital tax stamps. Provides that, upon implementation of the digital stamps, a stamp is considered affixed if 90% or more of the stamp is affixed to the individual package. Contains provisions concerning reimbursement of licensed distributors for costs associated with the initial purchase of a tax stamping machine, and provides a tax collection discount for licensed distributors.

Amends the Illinois Vehicle Code. Makes a technical change in a Section concerning definitions.

Amends the Code of Criminal Procedure of 1963. Adds first degree murder to the list of offenses for which certain out of court statements are admissible as an exception to the hearsay rule in a prosecution for a physical or sexual act perpetrated upon or against a child under the age of 13, or a person who was a moderately, severely, or profoundly intellectually disabled person. Allows as an exception to the hearsay rule an out of court statement of a child witness under the age of 13 (rather than limited to the child victim under the age of 13) describing any complaint of such act or matter or detail pertaining to any act which is an element of an offense which is the subject of a prosecution for a sexual or physical act against that victim, and describing a sexual or physical act performed by the accused on or with any person if admissible under the Section of this Code regarding evidence in certain cases or certain character evidence under the Illinois Rules of Evidence.

Amends the Metropolitan Pier and Exposition Authority Act. Makes a technical change in a Section concerning the short title.

Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Provides that a person or entity in possession of property or rights to property upon which a levy has been made, or any person who is obligated with respect to that property, who surrenders that property, those rights, or those obligations upon demand of the Director of Revenue is discharged from any obligation or liability to the delinquent taxpayer and any other person with respect to that property. Provides that the Department of Revenue may indemnify any financial institution that returns fraudulent funds to the Department based on the bona fide belief that the funds held by the financial institution were deposited as a result of fraud committed against a taxpayer, the Department, or another agency of the State. Effective immediately.

Amends the Illinois Income Tax Act. Creates an addition modification in an amount equal to the deduction for qualified domestic production activities allowed under Section 199 of the Internal Revenue Code for the taxable year. Makes changes concerning the definition of "unitary business group". Provides that no penalty shall apply with respect to an underpayment of estimated tax for the first, second, or third quarter of any taxable year ending on or after December 31, 2015 and ending prior to December 31, 2016 if (i) the underpayment was due to the changes made by the amendatory Act, (ii) the payment was otherwise timely made, and (iii) the balance due is included with the taxpayer's estimated tax payment for the fourth quarter. Effective immediately.

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