Sen. Dale Fowler

Amends the Illinois Income Tax Act. Increases the research and development credit by providing that the increase in research and development activities shall be based on an increase over 50% of the average of the qualifying expenditures for each year in the base period (instead of 100% of the average of the qualifying expenditures for each year in the base period). Provides that the research and development credit applies on a permanent basis. Effective immediately.

Amends the Unified Code of Corrections. Provides that notwithstanding any other provision of law or rule, the Administrative Office of the Illinois Courts and the Department of Juvenile Justice shall permit the hiring of county juvenile detention center personnel that possess less than a bachelor's degree, including, but not limited to, the hiring of an applicant who possesses an associate's degree or has completed at least 60 credit hours at an accredited institution of higher education. Effective immediately.

Amends the Property Tax Code. Creates a homestead exemption in the amount of a reduction of $5,000 from the equalized assessed value of property of the surviving spouse of a police officer or firefighter who is killed in the line of duty. Effective immediately.

Amends the Gas Use Tax Law. Exempts certain business enterprises from taxation under the Act. Amends the Gas Revenue Tax Act. Provides that the definition of "gross receipts" does not include consideration received from certain business enterprises. Amends the Electricity Excise Tax Law. Provides that the tax under the Act is not imposed with respect to any use by the purchaser in the process of manufacturing or assembling tangible personal property for wholesale or for retail sale or lease. Effective immediately.

Amends the Illinois Income Tax Act. Provides that a taxpayer shall be allowed an income tax credit in an amount equal to 1.3% of the qualified research expenses made by the taxpayer in Illinois. Provides that the taxpayer is not required to have obtained a research and development credit with respect to his or her federal income taxes to qualify for the Illinois research and development credit.

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, for aircraft purchased on or after January 1, 2024, "use as rolling stock moving in interstate commerce" occurs when, during a 24-month period (currently, a 12-month period), the rolling stock has carried persons or property for hire in interstate commerce for more than 50% of its total trips for that period or for more than 50% of its total miles for that period. Effective immediately.

Amends the Illinois Income Tax Act. Provides that the maximum withholding tax credit for full-time equivalent employees is determined by the metropolitan and nonmetropolitan area of the State that is the base of operations of the employee, as those areas are determined as of May 2017. Makes changes concerning the amount of the credit based on the metropolitan and nonmetropolitan area of the State. Makes technical corrections. Effective immediately.

Amends the Medical Assistance Article of the Illinois Public Aid Code. In provisions concerning the supportive living facilities program, provides that a facility selected by the Department of Healthcare and Family Services to participate in the supportive living facilities program may employ direct support persons who are at least 18 years of age and have successfully completed a direct support persons training program, approved by the Department of Human Services, within 120 days of their date of hire or the date they were first assigned direct support responsibilities at the facility. Requires the facility to check the Department of Public Health's Health Care Worker Registry to verify that an individual hired to provide direct support services is listed on the Registry as eligible to work for a health care employer. Provides that the responsibilities of a direct support person hired in accordance with the amendatory Act shall include, but not be limited to: (i) following and helping to carry out a facility resident's written service plan; (ii) providing personal care services to facility residents, including, but not limited to, bathing, eating, dressing, personal hygiene, grooming, toileting, ambulation, medication reminders, and assistance with transfer; (iii) observing a facility resident's functioning, maintaining written records of those observations, and reporting any changes to a licensed nurse on duty at the facility; and (iv) attending initial training and in-service training sessions and staff conferences.

Amends the Gas Use Tax Law. Exempts certain business enterprises from taxation under the Act. Amends the Gas Revenue Tax Act. Provides that the definition of "gross receipts" does not include consideration received from certain business enterprises. Amends the Electricity Excise Tax Law. Provides that the tax under the Act is not imposed with respect to any use by the purchaser in the process of manufacturing or assembling tangible personal property for wholesale or for retail sale or lease. Effective immediately.

Amends the Wildlife Code. Requires the Department of Natural Resources to review existing rules and regulations governing deer management in a specified area of Southern Illinois and to alter the rules and regulations to address increasing economic damages and public safety concerns in that area of the State. Effective Immediately.