Sen. Terri Bryant

Amends the Illinois Income Tax Act. Creates an income tax credit for a qualified employer who makes a qualified contribution toward a health reimbursement arrangement for the qualified taxpayer's employees. Provides that the amount of the credit is $400 per covered employee in the first taxable year and $200 per covered employee in the second taxable year. Effective immediately.

Amends the State Finance Act. Provides that amendments to bills filed with the Secretary of the Senate or the Clerk of the House of Representatives that contain appropriations for more than one State agency for the current year or budget year shall be accompanied by certain supplemental documentation. Effective immediately.

Appropriates $1,000,000 from the General Revenue Fund to the University of Illinois for the purpose of increasing the extension service trust fund allocation for the University of Illinois Extension program to enable the University of Illinois Extension program to achieve the stated purpose of the Farmland Transition Commission under the Farmland Transition Commission Act, which includes examining current barriers individuals ages 25 through 40 years old face when trying to purchase or access farmland, reviewing current incentives and policies to encourage the transfer of farmland to current or prospective farmers ages 25 through 40 years old, and compiling resources about and assisting current and prospective farmers ages 25 through 40 years old with barriers in purchasing or otherwise accessing farmland for farm operations. Effective July 1, 2026.

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 Public Utilities Act. In provisions concerning the exercise of eminent domain powers by a public utility, provides that an owner or operator of a pipeline designed, constructed, and operated to transport carbon dioxide to which the Illinois Commerce Commission has granted a certificate under the Carbon Dioxide Transportation and Sequestration Act shall not seek or exercise eminent domain authority from the Commission. Amends the Carbon Dioxide Transportation and Sequestration Act. Provides that a certificate of authority does not grant an owner or operator of a carbon dioxide pipeline the authority to take and acquire an easement in any property or interest in property for the construction, maintenance, or operation of a carbon dioxide pipeline through the exercise of eminent domain power. Removes corresponding provisions concerning eminent domain.

Amends the Higher Education Student Assistance Act with respect to the Illinois Veteran grant program. Changes the definition of "qualified applicant" to include a person who, among satisfying other requirements, does not meet requirements regarding residency or public institution of higher education enrollment in the State, but (i) at least 12 months of his or her federal active duty took place in the State, (ii) he or she resided in the State for 2 years after leaving federal active duty service, and (iii) he or she now serves in a reserve component of the Armed Forces.

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 State Property Control Act. Provides that the board of trustees of a public university or college in Illinois that offers courses in aviation, flight training, or other subjects involving knowledge of the workings of an airplane may sell a qualified transferable airplane, including its parts, to a bona fide purchaser for value and on terms that are in the best interests of that public university or college and are consistent with that university's or college's objects and purposes. Provides that the public university or college may retain the proceeds from the sale in a separate account for the purpose of maintaining the university's or college's fleet of aircraft or for the purpose of purchasing replacement aircraft.

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.

Amends the Criminal Code of 2012. Provides that, should provisions regarding manufacture, possession, delivery, sale, and purchase of assault weapons, .50 caliber rifles, and .50 caliber cartridges be found to be unconstitutional by a court with all appeals exhausted or expired, the Illinois State Police shall immediately and permanently destroy or have destroyed each endorsement affidavit and all information collected from the endorsement affidavit in possession of the Illinois State Police and any law enforcement agency.