Amends the Illinois Income Tax Act. Creates a child care credit in an amount equal to 25% of the federal tax credit for each qualifying child. Effective immediately.
Amends the Illinois Income Tax Act. Provides that, for taxable years ending on or after December 31, 2025, the credit for employee child care shall be in an amount equal to: (1) 50% of the start-up costs expended by the corporate taxpayer to provide a child care facility for the children of its employees; and (2) 20% of the annual amount paid by the corporate taxpayer to (i) provide an on-site child care facility for the children of its employees, (ii) provide child care offsite for the children of its employees, or (iii) a combination of (i) and (ii) (currently, 30% of the start-up costs and 5% of the annual amount paid by the taxpayer in providing the child care facility). Provides that the taxpayer may coordinate with an independent child care facility to provide care for the children of employees. Effective immediately.
Amends the Liquor Control Act of 1934. Provides that "alcoholic liquor" and "alcohol-infused products" does not include frozen desserts containing alcoholic liquor. Provides that "frozen desserts containing alcoholic liquor" means ice cream or other frozen desserts that are made with liquor, wine, beer, cider, or any combination thereof and that contain more than 0.5% but not more than 5% of alcohol by volume. Provides that no person shall sell a package of frozen desserts that contains more than 5% alcohol by volume. Provides that no person shall sell, give, or deliver frozen desserts containing alcoholic liquor to a person under the age of 21. Provides that a person under the age of 21 may not purchase, possess, or consume frozen desserts containing alcoholic liquor. Provides that no person shall sell a package of frozen desserts containing alcoholic liquor for consumption off the premises or for consumption on the premises unless it contains specified notices and warnings. Provides that no manufacturer or distributor of frozen desserts containing alcoholic liquor shall sell the product to a person intending to sell at retail individual servings of frozen desserts containing alcoholic liquor or packages of frozen desserts containing alcoholic liquor for consumption off the premises, unless, with each shipment, the manufacturer or distributor provides a written notice that frozen desserts containing alcoholic liquor may be sold at retail only if the retailer complies with specified requirements and provides a written copy of those requirements. Provides that frozen desserts containing alcoholic liquor are subject to all applicable food safety laws, rules, standards, and requirements, including, but not limited to, the provisions of the Illinois Food, Drug and Cosmetic Act. Makes conforming changes. Amends the Illinois Food, Drug and Cosmetic Act to make a conforming change.
Amends the Criminal Code of 2012. Provides that bribery and legislative misconduct include the receipt of property or personal advantage after the improper act has been performed (rather than just the intent to influence the improper act). Provides that the provisions do not apply to the promise, tender, acceptance, or receipt of any campaign contributions that are permissible under the Election Code.
Creates the Firefighter Paid Family Leave Act. Provides that a firefighter shall receive 6 weeks of paid family leave that may be used: (1) for the birth of a child in order to care for the child; (2) to care for a newly adopted child under 18 years of age, a newly placed foster child under 18 years of age, or a newly adopted or placed foster child older than 18 years of age if the child is incapable of self-care because of a mental or physical disability; and (3) to care for a family member with a serious health condition. Provides that an employer shall compensate a firefighter granted leave under the Act at the firefighter's regular rate of pay, paid at the same interval the firefighter was paid while working, for those regular work hours during which the firefighter is absent from work. Sets forth provisions concerning employment protection and maintenance of benefits; prohibited acts, limitations of the Act; waiver of leave under the Act; and collective bargaining agreements. Limits home rule. Provides that the Department of Labor may adopt any rules necessary to implement the Act. Effective immediately.
Amends the Assisted Living and Shared Housing Act. Provides that the comprehensive assessment of a patient prior to the patient's admission to an establishment shall be completed by a physician or a nurse practitioner or physician assistant. In provisions concerning licensure of an establishment, changes education requirements for the full-time director of an establishment. Makes changes to the definition of "medication administration" in provisions concerning service requirements. Provides that a licensed health care professional may be employed (instead of may not be employed) by the owner or operator of the establishment, its parent entity, or any other entity with ownership common to either the owner or operator of the establishment or parent entity, including, but not limited to, an affiliate of the owner or operator of the establishment, if the resident chooses to utilize the services of the licensed health care professional working within the scope of the professional's practice. Sets forth provisions concerning an emergency plan and disaster preparedness. Provides that incidents must be reported to the Department of Public Health within 24 hours after the incident or by the end of the next business day. Provides that staff in an establishment may be trained to assist in a nonemergency lift of a resident. Provides that repeated technical infractions by an establishment within a calendar year may result in a Type 3 violation.
Creates the Healing Through History Act. Requires the Department of Healthcare and Family Services to provide prospective adoptive families, no less than 30 days prior to adoption finalization, with a complete, unredacted copy of the child's full case record, including, but not limited to: (i) all placement histories and foster home records; (ii) all caseworker notes and observations; (iii) all educational, psychological, and behavioral reports; (iv) all therapy or counseling notes, subject to certain federal requirements; and (v) all medical records in full, including historical records. Provides that former foster youth aged 18 or older are entitled to receive the same information and records at no cost in both physical and digital form. Contains provisions concerning ongoing record access post-adoption or post-emancipation; the development of Department protocols and infrastructure necessary to collect, preserve, and transmit full child records; exemption and confidentiality protections; federal disclosure requirements; and other matters. Effective January 1, 2026.
Maddy summarySB 939 amends the School Code by making a technical correction to the short title of a specific section. It does not change any substantive educational policies or programs. This procedural adjustment solely affects the formal naming of a section within the School Code. No new requirements, funding, or direct impacts on students, schools, or educators are created by this bill.
Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that, for persons dying on or after January 1, 2027, if a valid election has been made under the Internal Revenue Code allowing a person to take into account a federal deceased spousal unused exclusion amount for the purposes of calculating the person's federal estate tax, then the person's Illinois exclusion amount shall include the Illinois deceased spousal unused exclusion amount for the deceased spouse with respect to whom the federal election was made. Effective immediately.
Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that, for persons dying on or after January 1, 2027, the State tax credit shall be calculated as though the decedent's federal taxable estate did not include the decedent's business interest in a manufacturing business located in this State. Defines "manufacturing business". Effective immediately.
