Sen. Chris Balkema

Amends the Illinois Income Tax Act. Creates an income tax credit for taxpayers who are employed as an early childhood teacher or an early childhood assistant during the taxable year and who have a federal adjusted gross income for the taxable year of $75,000 or less. Provides that, for taxable years beginning on January 1, 2026 and beginning before January 1, 2027, the amount of the credit is $1,000. Provides that, for subsequent taxable years, the credit amount shall be adjusted by the percentage increase, if any, in the Consumer Price Index for the preceding calendar year. Effective immediately.

Amends the Property Tax Code. In provisions concerning tax sales, provides that, for tax sales that occur on or after the effective date of the amendatory Act, the redemption period shall be 5 years (instead of 2.5 years). Provides that a tax deed grantee may file a petition in the circuit court of the county in which the property is located forcing a judicial sale of the property. Contains provisions concerning the distribution of surplus funds. Effective immediately.

Amends the Illinois Income Tax Act. Provides that the tax credit for employee child care shall be (i) 30% of the start-up costs expended by the corporate taxpayer to provide a child care facility for the children of its employees and (ii) 10% (currently, 5%) of the annual amount paid by the corporate taxpayer in providing the child care facility for the children of its employees. Creates an income tax credit for corporate taxpayers that are qualified small businesses in an amount equal to 10% of the federal tax credit claimed by the taxpayer for the taxable year for qualified child care expenditures. Effective immediately.

Amends the School Code. Provides that the State Board of Education may provide statewide guidance to school districts concerning a workforce development curriculum or programming or both that can be adopted at the school district, school, or classroom level and that provides best practices for teaching artificial intelligence, quantum computing, and other types of rapidly growing technologies as deemed necessary, in a manner that prepares students for workforce, job, and career competencies in the future and informs students of new or growing job or career opportunities in these new fields. Provides that the State Board shall prepare a comprehensive review of any workforce development preparation curriculum and programming specifically designed around technology implemented or considered in other states through other state actions, policies, pilot programs, or school-based programs implemented or tested on a statewide or school-district basis. Provides that the State Superintendent of Education may convene meetings with stakeholders from the public or private sector in preparing the guidance and may allow for the submission of public comments from individuals, organizations, or other entities prior to finalizing the prepared guidance.

Amends the Firearm Concealed Carry Act. Eliminates a provision that a licensee under the Act shall not knowingly carry a firearm on any bus, train, or form of transportation paid for in whole or in part with public funds, or in any building, real property, or parking area under the control of a public transportation facility paid for in whole or in part with public funds. Effective immediately.

Amends the Firearm Owners Identification Card Act. Eliminates language providing that no person may acquire or possess firearm ammunition within the State without having in his or her possession a Firearm Owner's Identification Card previously issued in his or her name by the Illinois State Police under the provisions of the Act. Eliminates language providing that no person may knowingly transfer, or cause to be transferred, any firearm ammunition to any person within the State unless the transferee with whom the person deals displays either: (1) a currently valid Firearm Owner's Identification Card which has previously been issued in his or her name by the Illinois State Police under the provisions of the Act; or (2) a currently valid license to carry a concealed firearm which has previously been issued in his or her name by the Illinois State Police under the Firearm Concealed Carry Act. Makes conforming changes. Effective immediately.

Creates the Citizens Empowerment Act. Provides that electors may petition for a referendum at the next general election to dissolve a unit of local government. Sets forth the requirements for the petition, together with the form and requirements for the ballot referendum. Provides for the transfer of all real and personal property and any other assets, together with all personnel, contractual obligations, and liabilities of the dissolving unit of local government to the receiving unit of local government. Amends the Election Code to make conforming changes. Effective immediately.

Amends the Firearm Owners Identification Card Act. Provides that, notwithstanding any other provision of the Act to the contrary, on or after the effective date of the amendatory Act, the Illinois State Police may not revoke a Firearm Owner's Identification Card. Provides that on or after the effective date of the amendatory Act, a Firearm Owner's Identification Card may only be revoked after a Firearm Owner's Identification Card hearing has been held in the circuit court of the county of residence of the person whose Firearm Owner's Identification Card is sought to be revoked. Provides that, if the State's Attorney of the county of residence of the person whose Firearm Owner's Identification Card is sought to be revoked has probable cause to believe that the person who has been issued a Firearm Owner's Identification Card is no longer eligible for the Card under the Act, the State's Attorney shall file a petition in the circuit court of the county of residence of the person whose Card is sought to be revoked. Provides that at the hearing, the person may present evidence in his or her favor seeking retention of his or her Firearm Owner's Identification Card and the Illinois State Police and State's Attorney may present evidence for revocation. Provides that the hearing shall be a civil proceeding and subject to due process, the Code of Civil Procedure, and the Illinois Rules of Evidence as adopted by the Supreme Court. Provides that the hearing shall be held within 45 days after the filing of the petition. Provides that if the circuit court determines, by clear and convincing evidence, that the person is ineligible for retention of his or her Firearm Owner's Identification Card under the Act, the court shall order the Illinois State Police to immediately revoke the Card and the circuit clerk shall seize the Card and transmit the Card to the Illinois State Police. Establishes procedures for the Illinois State Police to suspend a Firearm Owner's Identification Card.

Amends the Firearm Concealed Carry Act. Provides that the prohibition against carrying a firearm into any building, parking area, or portion of a building under the control of an officer of the executive or legislative branch of government does not apply to any rest areas under the control of the Department of Transportation or to buildings located in rest areas under the control of the Department of Transportation. Effective immediately.

Amends the Firearm Owners Identification Card Act. Makes changes to the statement that must appear on a Firearm Owners Identification Card that qualifies for a photograph exemption. Provides that such a card shall have printed on it the following: "This card is valid for firearm purchases through a federally licensed firearms dealer when presented with photographic identification, such as a REAL ID compliant or standard State-issued driver's license, a REAL ID compliant or standard State-issued identification card, or a United States passport." Effective immediately.