Sen. Erica Harriss

Creates the Farmer Tax Benefit Act. Provides that, for taxable years ending on or after December 31, 2027, landowners may apply to the Department for an income tax credit in an amount equal to either (i) 100% of the fair market value of a qualified donation of a land protection agreement or (ii) 50% of the fair market value of the qualified donation of a fee simple interest or a remainder interest in qualified real property. Specifies that the total aggregate amount of tax credits issued under the Act in any State fiscal year shall not exceed $7,500,000. Further provides that the amount of the credit that may be claimed by a landowner for any single qualified donation shall not exceed $500,000. Contains additional provisions concerning allocation of the credit by the Department of Natural Resources and other powers of the Department of Natural Resources, allowable credit use, the Illinois Land Protection Tax Credit, legislative findings, and other related matters. Amends the Illinois Income Tax Act. Makes conforming changes. Effective immediately.

Amends the Small Business Job Creation Tax Credit Act. Renews the program for incentive periods beginning on or after July 1, 2025 and ending on or before June 30, 2032. Removes language concerning the Put Illinois to Work Program for the second series of incentive periods. Provides that the term "full-time employee" means an individual who is employed for a basic wage for at least 35 hours each week (currently, employed for a basic wage for at least 35 hours each week or renders any other standard of service generally accepted by industry custom or practice as full-time employment). Provides that a net increase in the number of full-time Illinois employees shall be treated as continuous if a different new employee is hired as a replacement within 8 weeks after the position becomes vacant (currently, a reasonable time). Effective immediately.

Amends the Election Code. Provides that a public question may be initiated by the filing with the clerk or secretary of the governmental unit of a petition signed by a number of qualified electors equal to or greater than at least 4% of the total votes cast for candidates for Governor in the preceding gubernatorial election (rather than 8% of the total votes cast for candidates for Governor in the preceding gubernatorial election), requesting the submission of the proposal for such action to the voters of the governmental unit at a regular election. Makes conforming changes.

Amends the State Finance Act. Creates the Illinois Pediatric Cancer Fund. Provides that the Fund is a special fund in the State Treasury that may be used to provide grants to certain eligible people, institutions, and organizations for the purpose of conducting pediatric cancer research, prevention, and treatment. Provides that the Fund shall consist of moneys appropriated by the General Assembly and collected from any donations or other source for the benefit of the Fund. Provides limitations for the distribution of the Fund. Provides that the unspent portions of the Fund shall remain in the Fund and may not revert to any other fund of the State. Provides that the Department of Healthcare and Family Services shall submit a report to the General Assembly concerning the administration of the Fund. Provides that the Department shall adopt rules to implement a pediatric cancer grant program under the provision.

Amends the Illinois Drainage Code. Provides that each commissioner of a drainage district shall receive for the commissioner's services either (i) a sum not to exceed $30 per day for each day the commissioner is actually engaged in the business of the commissioner's office or (ii) a fixed monthly payment in an amount that is set by the county board and that does not exceed $30 multiplied by the number of business days in the applicable month (rather than a sum not to exceed $30 per day for each day the commissioner is actually engaged in the business of the commissioner's office).

Amends the Property Tax Code. Provides that a taxing district's budget and appropriation ordinance and estimate of revenues may be filed electronically with the county clerk. Provides that, if a taxing district's budget and appropriation ordinance and estimate of revenues are filed electronically with the county clerk, the county clerk shall accept and acknowledge that electronic filing by providing a receipt to the taxing district. Effective immediately.

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 Natural Resource Restoration Trust Fund Act. Provides that the Department of Natural Resources shall establish the Natural Resource Restoration Trust Grant Program to make grants to applicants for the restoration or replacement of injured or damaged natural resources resulting from claims pursued under the laws of the United States, the laws of this State, other statutory laws, or common law. Provides that the following entities may apply for grants under the Act: (i) units of local government; (ii) soil and water conservation districts; (iii) area-wide agencies, including counties, regional planning agencies, or both; (iv) nonprofit organizations; (iv) public or private institutes of higher education; (v) port authorities; and (vi) federally recognized tribes. Provides that the Department shall issue grants if (i) the requested grant complies with the purpose for which the Department was to provide funds and is subject to the requirements of all applicable court orders and (ii) the grant complies with the criteria established by administrative rule for the issuance of the grant. Provides that grants shall not be awarded to a grantee that is responsible for the pollution event that is the subject or basis for the issuance of the grant. Effective July 1, 2027.

Creates the Adult Content Age Verification Act. Provides that a commercial entity that knowingly and intentionally publishes or distributes material harmful to minors on the Internet from a website that contains a substantial portion of material harmful to minors shall be subject to civil penalties if the entity fails to perform reasonable age verification methods to verify the age of individuals attempting to access the material. Provides that the Attorney General may investigate alleged violations and initiate a civil action for an injunction and to assess civil penalties. Provides that the civil penalties shall be deposited into the Cyber Exploitation of Children Fund, which shall be expended for the investigation of cybercrimes involving the exploitation of children. Amends the State Finance Act to make a conforming change.

Amends the Bingo License and Tax Act. Allows a volunteer who is not a paid bona fide member of the sponsoring organization to participate in the management or operation of bingo. Increases the maximum price for a single card to $1.79 (instead of $1).