Sen. Dave Koehler

Amends the Illinois Vehicle Code. Allows for the issuance of the OSF Children's Hospital of Illinois decal. Provides that for the original issuance of the decal, a $25 fee shall be charged, with $10 to the OSF Children's Hospital of Illinois Fund and $15 to the Secretary of State Special License Plate Fund. Provides that for the renewal of the decal, a $25 fee shall be charged, with $23 to the OSF Children's Hospital of Illinois Fund and $2 to the Secretary of State Special License Plate Fund. Creates the OSF Children's Hospital of Illinois Fund. Makes a conforming change in the State Finance Act.

Amends the Housing Authorities Act. Provides that, unless otherwise required by federal law or regulation, a housing authority shall not establish or implement any rules, policies, or procedures that impose time limits or work requirements as a condition of initial or continued eligibility for any rent subsidy or assistance provided to qualifying tenants of the housing authority or to qualifying individuals through any rent subsidy or other housing assistance program administered by the housing authority. Permits a housing authority to establish, implement, or encourage an applicant or recipient of a rent subsidy or assistance to participate in a voluntary employment or job training program if the program: (1) does not impact the applicant's or recipient's initial or continued eligibility for the rent subsidy or assistance; and (2) has one of the specified goals for program participants, including, but not limited to, (i) increasing personal income, (ii) homeownership, or (iii) expanding employment options. Effective immediately.

Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Provides that the Department of Commerce and Economic Opportunity may enter into contracts, including, but not limited to, making grants and loans, with employment social enterprises. Defines terms.

Amends the Prevailing Wage Act. Provides that, for purposes of the Act, the term "public works" also includes all private projects that are located in a tax increment financing district and paid for wholly or in part out of public funds, unless the total cost of the project is less than $25,000 or the project is performed in a designated historic district requiring specialty contractors because of that designation.

Amends the Illinois Vehicle Code. Provides that if a graduated driver's license holder who is under the age of 18 is convicted of violating State law while operating a motor vehicle with more than one passenger in the vehicle who is under the age of 20, unless any additional passenger or passengers are siblings, step-siblings, children, or stepchildren of the driver, and that results in bodily harm, permanent disability, or death to another, the graduated license shall be suspended for 6 months. Effective immediately.

Amends the Enterprise Zone Act. Provides that certain credits related to high impact businesses do not apply on or after the effective date of the amendatory Act. Amends the Illinois Income Tax Act. Provides that a construction jobs credit does not apply for taxable years ending on or after the effective date of the amendatory Act. Provides that a high impact business construction jobs credit does not apply for taxable years ending on or after the effective date of the amendatory Act. Makes changes concerning the business interest deduction. Creates an addition modification for the federal deduction for domestic research or experimental expenditures. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Makes changes concerning incentives for biodiesel, renewable diesel, and biodiesel blends. Makes other changes.

Creates the Digital Advertising Tax Act. Imposes a tax on the portion of a person's annual gross revenue that is derived from digital advertising services in the State if the person's total revenue derived from digital advertising in the State exceeds $150,000,000. Provides that the tax is imposed at the rate of 10% of the annual gross revenues derived from digital advertising services in the State. Effective immediately.

Amends the Illinois Income Tax Act. Provides that provisions of the Act that provide that a taxpayer's unitary business group does not include members whose business activity outside the United States is 80% or more of the member's total business activity apply only for taxable years ending before January 1, 2026. Makes corresponding changes to deductions and addition modifications concerning those members of the unitary business group. Provides that, with respect to the term "foreign person", "United States" means the 50 states of the United States, the District of Columbia, the territories and possessions of the United States, and any area over which the United States has asserted jurisdiction or claimed exclusive rights with respect to the exploration for or exploitation of natural resources. Adds provisions concerning joint and several liability of members of a combined reporting group. Effective immediately.

Amends the Preventing Sexual Violence in Higher Education Act. Makes changes concerning definitions. Requires a higher education institution's comprehensive policy to include sexual harassment. Provides that a confidential advisor is separate from a complaint advisor, unless a complainant chooses to have the confidential advisor also serve as the complaint advisor. Makes changes to the complaint resolution procedure, including the timeline of the complaint resolution procedure, protective measures and accommodations, the distribution of evidence that includes a private or intentionally digitally altered sexual image, the direct questioning of either party, support persons for survivors and respondents, and the notice of appeal. Provides that violations of the Act are actionable in civil court. Sets forth the relief a prevailing survivor is entitled to. Amends the Code of Civil Procedure to make changes concerning confidential advisors. Makes other changes. Effective July 1, 2027.

Maddy summarySB 3912 repeals a specific provision (Section 20-115) from the Illinois State University Law that previously referenced the Illinois Institute for Entrepreneurship Education. This bill directly affects the legal framework governing that institute by removing its named reference in state university law. The key mechanism is a straightforward repeal of the existing statutory language, with no new requirements or funding changes. The bill is procedural, focusing solely on removing the outdated reference from the law.