Sen. Chapin Rose

Creates the Job Creation Zone Pilot Program Act. Sets forth the boundaries of the job creation zone. Provides that applicants that pledge to hire at least 5 new employees at a designated location within the job creation zone are eligible for credits against their obligation to pay over withholding taxes under the Illinois Income Tax Act. Authorizes an applicant to request a credit award under the Act by making a formal written request or application with the Department of Commerce and Economic Opportunity. Specifies that the amount of the credit may not exceed (i) 50% of the incremental income tax attributable to each new employee during the calendar year in which the new employee is hired and for the first 2 calendar years after the new employee is hired and (ii) 25% of the incremental income tax attributable to each new employee during the third and fourth calendar years after the new employee is hired. Grants the Department of Commerce and Economic Opportunity rulemaking powers to implement and enforce the Act. Amends the Illinois Income Tax Act to make conforming changes. Effective immediately.

Amends the Department of Professional Regulation Law of the Civil Administrative Code of Illinois. Provides that, if the Division of Professional Regulation of the Department of Financial and Professional Regulation does not process an application for a license within 30 days after receiving the application, the Division shall waive the applicant's application fee or, if the applicant has already paid the application fee, the Division shall refund the applicant's application fee.

Amends the Illinois Municipal Code. Provides that part-time police officers shall not be assigned to supervise or direct full-time police officers of a police department, except in municipalities having a population of less than 3,000 (rather than part-time police officers shall not be assigned under any circumstances to supervise or direct full-time police officers of a police department). Effective immediately.

Amends the Timber Buyers Licensing Act. Removes language that requires a person buying timber from a timber grower to deduct from the payment to the timber grower an amount which equals 4% of the purchase price or 4% of the minimum fair market value and forward such amount to the Department of Natural Resources. Removes language that requires a timber grower who utilizes timber produced on land the timber grower owns or operates for sawing into lumber, processing, or resale to pay to the Department an amount equal to 4% of the minimum fair market value of the timber utilized during a period. Makes conforming changes.

Amends the Tax Increment Allocation Redevelopment Act of the Illinois Municipal Code. Provides that "redevelopment project costs" include the costs of demolishing buildings, site preparation, or site improvements of a dilapidated or vacant parcel zoned for residential use or costs of reconstruction, repair, remodeling, or new construction of a single-family residence on a dilapidated or vacant parcel zoned for residential use. Amends the Property Tax Code. Provides that a municipality, upon adoption of an ordinance or resolution by majority vote of its corporate authorities, may order the county clerk to abate, for 20 years, the portion of the taxes levied upon an improved parcel of real property that is attributable to the increase in the current equalized assessed valuation of the parcel over and above the equalized assessed valuation of the parcel immediately before the demolition of the dilapidated structure on the parcel. Provides that "improved parcel of real property" means a parcel where redevelopment project costs have been used by the municipality for the construction of a new single-family residence on a parcel zoned for residential use after demolition or removal of a dilapidated structure from that parcel. Provides that an abatement approved under the provisions shall be extended to all subsequent owners of the improved parcel of real property during the abatement period.

Creates the Civilian Enforced No-Fly Zone Act. Provides that an individual who owns or lawfully occupies private property in the State is authorized to disable or destroy an unmanned aerial vehicle that is operating over the individual's property at an altitude of less than 400 feet without the individual's permission. Provides immunity from civil or criminal liability unless an individual intentionally causes harm to persons or property in the process of disabling or destroying an unmanned aerial vehicle under the Act. "Unmanned aerial vehicle" means any aircraft that is operated without the possibility of direct human intervention from within or on the aircraft. "Private property" means land or structures owned by individuals, including residential, agricultural, and commercial properties.

Amends the Corporate Accountability for Tax Expenditures Act. Provides that if an applicant is seeking development assistance for a project that is a new office construction or office relocation that retains at least 100 jobs in the county in which the project is located or is being relocated to and the county has more than 25,000 residents but less than 50,000 residents, the applicant shall be eligible for development assistance under the Department of Transportation's Economic Development Program.

Amends the Illinois Forestry Development Act. Provides that the report the Department of Natural Resources files in writing with the General Assembly on or before March 1 of each year must include, among other things, a description of the amount of revenue the Department received from the 4% timber harvest fee under the Timber Buyers Licensing Act from the preceding year. Effective immediately.

Amends the Environmental Protection Act. Provides an exception for alleged violations which remain the subject of disagreement between the Agency and the person complained against following waiver pursuant to certain provisions or fulfillment of the requirements of certain provisions if the person so complained against has made a reasonable effort to remedy the violation, as determined by the Agency. Provides that any violation from January 1, 2023, until January 1, 2024, brought by the Office of the Attorney General shall be reviewed within 30 days of the effective date of the amendatory Act for compliance with the changes made by the amendatory Act if the violation occurred in a municipality with a population larger than 900, but smaller than 1,100. Effective immediately.

Amends the Illinois Income Tax Act. Creates a deduction for amounts that are disallowed as a deduction on the taxpayer's federal income tax return because of the $10,000 limitation under the federal Internal Revenue Code on deductions for certain State and local taxes. Effective immediately.