Creates the Endow Illinois Tax Credit Act and amends the Illinois Income Tax Act. Requires the Department of Revenue to authorize an income tax credit to taxpayers who provide an endowment gift to a permanent endowment fund. Sets forth procedures and criteria for authorizing the credits. Provides that the aggregate amount of all credits that the Department of Revenue may authorize may not exceed $10,000,000 in 2022, $25,000,000 in 2023, or $50,000,000 in 2024 and each calendar year thereafter. Provides conditions for eligibility. Requires the Department of Revenue to make an annual report concerning the credits. Provides that the credit may be carried forward for 5 years. Exempts the credit from the Act's sunset provisions. Further amends the Illinois Income Tax Act to provide that provisions concerning the unrelated business taxable income of an exempt organization apply for taxable years beginning on or after January 1, 2021 (currently, January 1, 2019). Effective immediately.
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Amends the Medical Assistance Article of the Illinois Public Aid Code. Requires the community spouse resource allowance to be established and maintained at the maximum amount permitted under a specified provision of the Social Security Act, or an amount set after a fair hearing, or the amount transferred by the institutionalized spouse to the community spouse by court order, whichever is greater (rather than requiring the community spouse resource allowance to be established and maintained at the higher of $109,560 or the minimum level permitted under the Social Security Act, or an amount set after a fair hearing, whichever is greater). Requires the monthly maintenance allowance for the community spouse to be established and maintained at the maximum amount permitted under a specified provision of the Social Security Act, or an amount set after a fair hearing, or the amount transferred by the institutionalized spouse to the community spouse by court order, whichever is greater (rather than requiring the monthly maintenance allowance for the community spouse to be established and maintained at the higher of $2,739 per month or the minimum level permitted under the Social Security Act, or an amount set after a fair hearing, whichever is greater). Senate Floor Amendment No. 1 Restores language that makes the community spouse resource allowance amount subject to federal approval. Makes the bill effective January 1, 2023.
Amends the State Designations Act. Provides that Penicillium chrysogenum NRRL 1951 is designated the official State microbe of the State of Illinois. Senate Committee Amendment No. 1 Replaces everything after the enacting clause. Reinserts the provisions of the introduced bill with a change. Provides that penicillium rubens (rather than chrysogenum) NRRL 1951 is designated the official State microbe of the State of Illinois.
Amends the Illinois Insurance Code. Provides that every insurer that amends, delivers, issues, or renews a group or individual policy of accident and health insurance or a qualified health plan offered through the health insurance marketplace in the State and Medicaid managed care organizations providing coverage for hospital or medical treatment shall provide coverage for medically necessary treatment of mental, emotional, nervous, or substance use disorders or conditions. Provides that an insurer shall not limit benefits or coverage for medically necessary services on the basis that those services should be or could be covered by a public program. Provides that an insurer shall base any medical necessity determination or the utilization review criteria on current generally accepted standards of mental, emotional, nervous, or substance use disorder or condition care. Provides that in conducting utilization review of covered health care services and benefits for the diagnosis, prevention, and treatment of mental, emotional, and nervous disorders or conditions in children, adolescents, and adults, an insurer shall exclusively apply the criteria and guidelines set forth in the most recent versions of the treatment criteria developed by the nonprofit professional association for the relevant clinical specialty. Provides that an insurer shall not apply different, additional, conflicting, or more restrictive utilization review criteria than the criteria and guidelines set forth in the treatment criteria. Provides that the Director may, after appropriate notice and opportunity for hearing, assess a civil penalty between $5,000 and $20,000 for each violation. Amends the Health Carrier External Review Act. Provides that the independent review organization shall comply with specified requirements for an adverse determination or final adverse determination involving mental, emotional, nervous, or substance use disorders or conditions. Makes other changes. Effective immediately.
Creates the Right to Read Act. Provides that the State Board of Education shall offer support: to each public school district to select evidence-based core reading instruction programs and implement them using structured literacy instruction; and to each early childhood, elementary, and special education teacher, reading specialist, literacy coach, and administrator to complete evidence-based training in teaching reading. Requires the State Board of Education to annually compile and post on its website information on the steps it has undertaken to support school districts to deliver high-quality, evidence-based literacy instruction, including a list of any Early Literacy Grant recipients, documentation of how the recipient allocated the funding to support improved literacy, and what evidence-based literacy curricula the recipient is utilizing. Amends the School Code. In provisions concerning educator testing, requires applicants seeking specified licenses to pass a test in reading foundations, which shall include assessment of the applicant's understanding of phonological and phonemic awareness, concepts of print and the alphabetic principle, the role of phonics in promoting reading development, word analysis skills and strategies, vocabulary development, application of reading comprehension skills and strategies, and methods for assessing reading development. In provisions concerning minimum requirements for educators trained in other states or countries, provides that an applicant who has successfully completed a reading foundations test of at least comparable rigor to the Illinois reading foundations test is not required to complete a reading foundations test. Makes other changes. Effective immediately. Senate Committee Amendment No. 1 Adds reference to: 105 ILCS 5/21B-20 Replaces everything after the enacting clause with provisions of the introduced bill with the following changes. Makes changes to the General Assembly's findings. Makes changes concerning the support offered by the State Board of Education to a public school district to select evidence-based core reading instruction programs and implement them. Makes changes concerning the support offered by the State Board of Education to each early childhood, elementary, and special education teacher, reading specialist, literacy coach, higher education faculty member, and administrator to complete evidence-based training in teaching reading, including creation of a tool that school districts and the public may use to evaluate professional development and training programs (instead of the creation of an advisory list of rigorous professional development programs). Further amends the School Code. Requires that, before October 1, 2023, the State Board of Education, in consultation with the State Educator Preparation and Licensure Board, review and, as needed, amend its professional licensure standards to align with the principles of evidence-based literacy instruction. Makes changes to the amendatory provisions concerning educator testing, including requiring that applicants seeking specified licenses pass a test in reading foundations after October 1, 2025. Makes changes concerning the minimum requirements for educators trained in other states or countries, including providing that applicants must complete coursework concerning evidence-based methods of reading that include explicit and repeated focus on phonemic awareness, a systematic approach to phonics (decoding), spelling instruction (encoding), vocabulary development, including morphology, reading fluency, oral language development, and reading comprehension, including syntax and background (content) knowledge. Effective immediately.
Creates the Recovery and Mental Health Tax Credit Act. Provides that the Department of Human Services shall establish and administer a recovery tax credit program to provide tax incentives to qualified employers who employ eligible individuals in recovery from a substance use disorder or mental illness in part-time and full-time positions within Illinois. Creates the Advisory Council on Mental Illness and Substance Use Disorder Impacts on Employment Opportunities within Minority Communities. Sets forth the membership of the Council. Provides that the Council shall advise the Department of Human Services regarding employment of persons with mental illnesses and substance use disorders in minority communities. Amends the Illinois Income Tax Act to make conforming changes. Senate Committee Amendment No. 1 Replaces everything after the enacting clause. Reinserts the provisions of the introduced bill with the following changes: Requires the Department of Human Services to maintain an electronic listing of the tax credit certificates it issues under the recovery tax credit program so that the Department of Revenue may confirm the eligibility of qualified employers for the tax credit. Provides that the tax credit authorized under the Act may not be carried forward. Contains provisions concerning tax credits for partners, shareholders of S corporations, and owners of limited liability companies. Makes other changes. Amends the Illinois Income Tax Act. Provides that a taxpayer who has been awarded a credit under the Recovery and Mental Health Tax Credit Act is entitled to a credit against the tax imposed under specified provisions of the Illinois Income Tax Act. Senate Floor Amendment No. 2 Replaces everything after the enacting clause. Reinserts the provisions of Senate Amendment No. 1 with the following changes: Requires the Department of Human Services to maintain an electronic listing of the certificates of tax credit issued by which the Department of Revenue may verify tax credit certificates issued to qualifying employers. Provides that the tax credit authorized under the Act may not be carried forward. Provides that a taxpayer who is a qualified employer who has received a certificate of tax credit from the Department shall be allowed a credit against the tax imposed equal to the amount shown on such certificate of tax credit. Provides that if the taxpayer is a partnership or Subchapter S corporation the credit shall be allowed to the partners or shareholders in accordance with the determination of income and distributive share of income as provided under specified provisions of the Internal Revenue Code. Makes other changes. Amends the Illinois Income Tax Act. Provides that for taxable years beginning on or after January 1, 2023, a taxpayer who has been awarded a credit under the Recovery and Mental Health Tax Credit Act is entitled to a credit against the tax imposed under specified provisions of the Illinois Income Tax Act.
Amends the Department of Human Services Act. Creates the Mental Health and Substance Use Disorder Oversight Officer (Officer) within the Department of Human Services under the Secretary of Human Services. Provides that the Officer shall be appointed by the Governor with the advice and consent of the Senate. Permits the Officer to: (i) maintain a staff; (ii) make recommendations for policy, statute, and rule changes; (iii) collect data on the opioid crisis; (iv) ensure the coordination of efforts between various State agencies involved in treating mental health and substance use disorders within the State; and (v) encourage, promote, suggest, and report best practices for treating mental health and substance use disorders in Illinois. Prohibits the Officer from participating in the issuance of any licensing or certification of mental health or substance use disorder treatment services. Prohibits the Officer from participating in any adjudicative decision-making process involving licensing, certification, or licensee discipline. Permits the Officer to compile, collect, or otherwise gather data necessary for the administration of the amendatory Act and to carry out the Officer's duties relating to the recommendation of policy changes. Amends the State Finance Act. Creates the Mental Health and Substance Use Disorder Oversight Officer Fund. Provides that moneys in the fund shall be expended for the Officer, its staff, and its activities and for no other purpose. Effective immediately.
Amends the Illinois Income Tax Act. Provides that the earned income tax credit shall be: (i) 20% of the federal tax credit for each taxable year beginning on or after January 1, 2023 and prior to January 1, 2024; (ii) 22% of the federal tax credit for each taxable year beginning on or after January 1, 2024 and prior to January 1, 2025; and (iii) 25% of the federal tax credit for each taxable year beginning on or after January 1 2025. Provides that the earned income tax credit is available to persons who have attained the age of 18 but have not yet attained the age of 25 and to persons who are 65 years of age or older, without regard to any age requirements that would otherwise apply to individuals without a qualifying child under federal Internal Revenue Code. Extends the earned income tax credit to individuals filing a return using an individual taxpayer identification number (ITIN). Creates a credit for child dependent tax credit that shall be not less than $600 when combined with the taxpayer's earned income tax credit. Effective immediately.
Amends the Open Meetings Act. Modifies the requirements by which an open or closed meeting may be conducted by audio or video conference without the physical presence of a quorum of the members. Makes conforming changes.
Amends the Illinois Pesticide Act. Provides that, on and after January 1, 2023, no pesticide containing a neonicotinoid may be used outdoors on any land owned or maintained by the State, except for use in structural pest control or abatement of non-native insect borers, subject to specified restrictions. Provides that the provisions do not prohibit: (i) the use of seeds that are pretreated with neonicotinoids on public lands owned or maintained by the State; or (ii) the use of neonicotinoids on property belonging to a public institution of higher education. Defines "neonicotinoid". Makes other changes. Effective immediately.