Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Makes changes concerning the taxes due under the Act on estates that contain qualified farm property. Provides that, for the purposes of calculating the State Death Tax Credit, those estates are subject to an exemption of $6,000,000 (rather than an exclusion amount of $4,000,000), which shall be deducted from the net estate value after the net estate value is computed in accordance with the Act. Provides that the exemption shall be adjusted each year according to the increase in the Consumer Price Index. Makes changes concerning the calculation of the deceased spousal unused exclusion amount for those estates. Provides for a special use valuation to provide that the value of the qualified farm property shall be calculated without regard to certain limitations under the Internal Revenue Code. Makes changes concerning the definition of "qualified heir". Effective January 1, 2027.
Sen. Meg Loughran Cappel
Sponsored bills
Amends the Smart Start Illinois Act. Expands eligibility under the Smart Start Child Care Workforce Compensation Program to Head Start and Early Head Start programs.
Maddy summaryThis Senate resolution formally recognizes Richard Kwasneski for his nearly 20 years of service as chairman of the Pace Board of Directors. The bill highlights his leadership in expanding suburban transit options and securing major infrastructure funding for the six-county region. It does not create new laws or change policies but serves as a ceremonial tribute to his contributions to public transportation.
Amends the Medical Assistance Article of the Illinois Public Aid Code. In provisions concerning coverage for medically fragile and technology dependent children, provides that subject to federal approval, on and after July 1, 2026 the reimbursement rates paid to providers of private duty nursing services for children eligible for medical assistance shall be 25% higher than the reimbursement rates in effect for nursing services on June 30, 2026. Effective July 1, 2026.
Amends the Illinois Pre-Need Cemetery Sales Act. Provides that a written sales contract shall contain a description of any additional costs that will be incurred by the person, if known, who is to receive the cemetery merchandise, cemetery services, or the completed interment, entombment, or inurnment spaces under the contract at the time of burial and that are not contemplated within the contract.
Creates the Companion Artificial Intelligence Protection Act. Provides that an operator of a companion artificial intelligence product shall not deploy or operate a companion artificial intelligence product that incorporates specified features. Provides for auditing and reporting requirements. Provides that an operator shall provide a clear notification during an interaction with a companion artificial intelligence product informing the user that the user is communicating with a companion artificial intelligence product. Requires the implementation of mandatory user safeguards, including a crisis intervention protocol. Sets forth provisions concerning liability and enforcement. Effective January 1, 2027.
Creates the Artificial Intelligence Safety Measures Act. Defines "frontier model", "frontier developer", and "large frontier developer". Requires large frontier developers to adopt and publish a frontier AI framework addressing catastrophic risk management, transparency, and cybersecurity. Mandates reporting of critical safety incidents to the Illinois Emergency Management Agency and Office of Homeland Security and establishes civil penalties for noncompliance. Directs the Department of Innovation and Technology to review and recommend updates to definitions and standards. Creates a consortium to develop ILCompute, a public cloud computing resource. Exempts specified information under the Freedom of Information Act. Makes conforming changes to the Freedom of Information Act.
Amends the Medical Assistance Article of the Illinois Public Aid Code. In provisions concerning the Medicaid Access Adjustment payments to nursing facilities, provides that for dates of service beginning January 1, 2027, the Medicaid Access Adjustment shall be increased by $5.75 to $10.50 per diem. Provides that beginning January 1, 2027, facilities located outside of Rate Areas 6, 7, and 8 shall have the Medicaid percent of occupied bed days to be at least 60% of all occupied bed days adjusted quarterly to qualify for the Medicaid Access Adjustment. Provides that the remaining facilities shall have their threshold remain at 70%.
Amends the Educator Licensure Article of the School Code. In a provision regarding the Illinois Teaching Excellence Program, changes the definition of "hard-to-staff school" to mean a public school that either (i) is identified as hard-to-staff based on data reported on its school report card or (ii) does not have a school report card but serves a student population in which 30% or more of the student enrollment is considered low-income as determined by the State Board of Education using available enrollment or funding data, and provides that the State Board may not deny a National Board certified teacher a retention bonus solely because the public school at which the teacher is employed does not have a school report card.
Amends the Illinois Vehicle Code. Changes the definition of "automated license plate reader" or " ALPR" to mean a camera or system of cameras using computer algorithms to convert images of license plates into automated computer-recognized searchable alphanumeric data (rather than an electronic device) that is mounted on a law enforcement vehicle or positioned in a stationary location and that is capable of recording data on or taking a photograph of a vehicle or its license plate and comparing the collected data and photographs to existing law enforcement databases for investigative purposes. Allows a law enforcement agency to retain ALPR system detection records for 5 years after the date of the creation of the records. Requires the detection records to be archived 90 days after the creation of the records unless the information is relevant to an ongoing investigation or pending criminal trial. Provides that any detection records that are older than 90 days shall only be accessed with the written approval of the law enforcement agency head. Prohibits all detection records archived after 90 days from being searchable by out-of-state agencies. Requires all detection records to be destroyed 5 years after the records were created unless the information is relevant to an ongoing investigation or pending criminal trial. Requires the Illinois State Police to retain ALPR detection records for a period that is consistent with the provisions of the Expressway Camera Act and the State Records Act.