Illinois

Amends the Public Building Commission Act. Makes a technical change to a Section concerning the short title.

Amends the Illinois Income Tax Act. Creates an income tax deduction for any amounts paid by the taxpayer's employer on behalf of the taxpayer as part of an educational assistance program. Creates an income tax deduction for any amounts paid by the taxpayer on behalf of an employee of the taxpayer as part of an educational assistance program. Provides that the deductions are limited to the first $5,250 of such assistance so furnished to any individual. Effective immediately.

Amends the Illinois Vehicle Code. Provides that a commercial driver training school in the State may administer the CDL test to a student who has successfully completed a commercial driver's education course. Provides that any testing administered must satisfy the specified guidelines required under federal and State law. Requires the Secretary of State to adopt rules.

Amends the Medical Assistance Article of the Illinois Public Aid Code. In provisions concerning non-emergency transportation services for medical assistance recipients, removes a requirement that facilities complete a Physician Certification Statement prior to ordering non-emergency transportation services for a patient. Instead, requires the Department of Healthcare and Family Services to develop, subject to federal approval, a Uniform Non-Emergency Transportation Certification Form (form) for non-emergency transportation. Provides that the form shall be the only form used by and required of all facilities, physicians, transportation providers, and transportation brokers whenever a patient or person covered by the medical assistance program is being transported from a facility or personal residence and requires non-emergency transportation. Makes corresponding changes to the Nursing Home Care Act and the Hospital Licensing Act. Further amends the Medical Assistance Article with a provision authorizing transportation brokers to use a network of independent driver providers for the delivery of covered transportation services. Provides that transportation brokers and participating independent driver providers shall be subject to the same driver credentialing and licensing standards and provider registration requirements as transportation network companies (TNC) and TNC drivers enrolled in the Impact Medicaid Program Advanced Cloud Technology system. With respect to the Department's Business Enterprise Program requirements for Medicaid managed care organizations (MCO), requires each MCO to submit only one Letter of Intent that consolidates and sets forth all pending transportation services from all BEP-certified transportation providers contracted with the MCO. Requires the Department to permit a MCO's transportation broker to attest to the accuracy of all claims for services provided by a contracted transportation provider.

Amends the Property Tax Code. In a provision concerning the Low-Income Senior Citizens Assessment Freeze Homestead Exemption, provides that, beginning in taxable year 2026, the taxpayer's annual household income for purposes of determining eligibility for the exemption shall be reduced by any amounts paid by the taxpayer as Medicare premiums during the calendar year. Effective immediately.

Amends the Limitations Article of the Code of Civil Procedure. Provides that every civil claim or cause of action brought against any party alleging intentional or negligent acts or omissions by a person for physical, psychological, or other injury or condition suffered as a result of conduct which would constitute a sex offense under the Criminal Code of 2012 or incest, which is barred as of the effective date of the amendatory Act because the applicable period of limitation has expired, is revived; and the action then may be commenced not earlier than 6 months after and not later than 18 months after the effective date of the amendatory Act.

Amends the Criminal Code of 2012. In the offense of theft of labor or services or use of property, provides that the notification of failure to return the vehicle, equipment, or other personal property may be made through electronic means, including email, text, or email and text. Provides that if the notification is made by electronic means, the return must be made within 24 hours after notification. Provides that the offense includes placing the vehicle, equipment, or any other personal property for sale during the rental period or thereafter. Provides that the court may order that a person convicted of the offense to reimburse the victims or the victims' representatives for court filing costs, attorney's fees, and such other related costs.

Amends the PFAS Reduction Act. Requires, on or before January 1, 2027, a manufacturer of a product sold, offered for sale, or distributed in the State that contains intentionally added PFAS to submit to the Environmental Protection Agency specified information. Allows the Agency to waive the submission of information required by a manufacturer or extend the amount of time a manufacturer has to submit the required information. Provides that, if the Pollution Control Board has reason to believe that a product contains intentionally added PFAS and the product is being offered for sale in the State, the Board may direct the manufacturer of the product to provide the Board with testing results that demonstrate the amount of each of the PFAS in the product. Provides that, if testing demonstrates that the product does not contain intentionally added PFAS, the manufacturer must provide the Board with a certificate attesting that the product does not contain intentionally added PFAS. Restricts the sale of specified products beginning January 1, 2026 if the product contains intentionally added PFAS. Allows the Agency to establish a fee payable by a manufacturer to the Agency upon submission of the required information to cover the Agency's reasonable costs to implement the provisions. Allows the Agency to coordinate with the Board, the Department of Agriculture, and the Department of Public Health to enforce the provisions. Sets forth products that are exempt from the provisions.

Amends the Capital Development Board Act. Provides, in a provision that limits the enforceability of ordinances of units of local government with respect to the remediation, redevelopment, or improvement of certain State facilities, that a unit of local government shall not include a municipal wastewater agency or unit of local government that is organized under the Sanitary District Act of 1907, the North Shore Water Reclamation District Act, the Sanitary District Act of 1917, the Metropolitan Water Reclamation District Act, the Sanitary District Act of 1936, the Metro-East Sanitary District Act of 1974, or the Eastern Will Sanitary District Act. Provides that an ordinance or regulation of a municipal wastewater agency or unit of local government that is organized under the Sanitary District Act of 1907, the North Shore Water Reclamation District Act, the Sanitary District Act of 1917, the Metropolitan Water Reclamation District Act, the Sanitary District Act of 1936, the Metro-East Sanitary District Act of 1974, or the Eastern Will Sanitary District Act regarding the use of or connection to the wastewater treatment or collection system of the agency or unit of local government is valid and enforceable by the agency or unit of local government with respect to the construction, reconstruction, improvement, or installation of a State facility on or after the effective date. Effective immediately.

Amends the Wildlife Code. Requires a person who obtains a Deer Hunting Permit or set of permits or tags, that, in sum, is for the harvesting of 2 or more deer by that person, to harvest at least one antlerless deer out of the 2 or more deer harvested, if any deer are harvested. Makes technical changes.

Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that the amount of the taxes imposed under the Act shall be reduced in each year by 20%. Provides that no tax shall be imposed under the Act for persons dying on or after January 1, 2030 or for transfers occurring on or after January 1, 2030. Provides that the Act is repealed on January 1, 2031. Effective immediately.

Amends the School Code. Provides that notification of the alleged misconduct and available resources shall also be provided to the employee, agent of the school, or contractor of the school who is alleged to have engaged in sexual misconduct. Requires the governing body of each school district, charter school, or nonpublic school to implement an investigation procedure under which an employee, agent of the school, or contractor of the school is alleged to have engaged in sexual misconduct. Provides that any adverse determination issued to an employee, agent of the school, or contractor of the school for events that occurred prior to the effective date of the amendatory Act shall be considered null and void only if any and all investigations conducted by a regulatory third party entity resulted in a finding that the allegation was false, unfounded, indeterminable, or unsubstantiated or a previous finding was otherwise overturned or expunged on appeal. Requires the adverse determination and related documents to be removed from the applicable personnel records within 14 business days after written notice. Makes other changes.

Amends the Use Tax Act and the Retailers' Occupation Tax Act. Creates a sales tax holiday period for school supplies each year during the 10-day period that begins on the first Monday in August. Effective immediately.

Amends the General Provisions Article of the Illinois Pension Code. Provides that every retirement system, pension fund, or other system or fund established under the Code shall (instead of may) indemnify and protect the trustees, staff, and consultants against all damage claims and suits, including the defense thereof, when damages are sought for negligent or wrongful acts alleged to have been committed in the scope of employment or under the direction of the trustees. Amends the State Mandates Act to require implementation without reimbursement.

Creates the Illinois Kratom Consumer Protection Act. Provides for procedures for kratom product registration, with certain requirements. Provides for labeling requirements for kratom products. Provides for enforcement and criminal and other penalties. Exempts a processor for any kratom products that has been reviewed and approved by the Department for safe consumption in combination with psychoactive compounds under clearly defined conditions of use. Exempts a retailer if it is shown by a preponderance of the evidence that the retailer relied in good faith upon the representations of certain entities. Requires the Department of Financial and Professional Regulation to adopt rules, with certain requirements. Conditions rulemaking upon federal promulgation of regulations in certain circumstances. Defines terms.

Amends the Liquor Control Act of 1934. Provides that nothing in the provisions prohibiting retailers from accepting certain things of value shall prohibit any manufacturer, importing distributor, or distributor from providing tap handles, kegs, or barrels to a retailer pursuant to a written deposit agreement in which the deposit is in an amount equal to or less than the actual amount of money required to be paid by the manufacturer, distributor, or importing distributor to the manufacturer or supplier of any tap handles, kegs, or barrels, and any customary and reasonable delivery or freight fees. Provides that it shall be unlawful for a retailer, but not for any other licensee, to fail to return tap handles, bottles, cases, kegs, or barrels provided to a retailer pursuant to a written deposit agreement with a manufacturer, importing distributor, or distributor upon demand of the manufacturer, importing distributor, or distributor. Makes a conforming change. Effective immediately.

Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that, for persons dying on or after January 1, 2026, the exclusion amount shall be the applicable exclusion amount calculated under Section 2010 of the Internal Revenue Code, including any deceased spousal unused exclusion amount (currently, the exclusion amount for Illinois estate tax purposes is $4,000,000). Effective immediately.

Amends the Children with Disabilities Article of the School Code. Provides that the State Board of Education shall create appropriate guidelines for students enrolled in peer-support courses, which shall include, but not be limited to: (i) education on common cognitive and physical disabilities and the associated accommodations as defined in the federal Americans with Disabilities Act of 1990; (ii) the skills and knowledge required to support fellow students, including skills and knowledge in a specific course or disciplinary area; (iii) possible methods educators can use to assess the proficiency of student aides; (iv) relevant learning standards and expectations required of student aides; (v) basic classroom management strategies and protocols; (vi) best practices and ethics associated with peer support; (vii) the appropriate etiquette that student aides should follow while interacting and supporting special education students; and (viii) appropriate learning standards that apply to all students enrolled as student aides in peer-support courses.

Amends the Downstate Police and Downstate Firefighter Articles of the Illinois Pension Code. Provides that the annual employer contribution shall include an amount sufficient to bring the total assets of the pension fund up to 90% of the total actuarial liabilities of the pension fund by the end of municipal fiscal year 2050 (instead of 2040). Makes a conforming change. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.

Amends the Illinois Hydraulic Fracturing Tax Act. Provides that 80% of the moneys received under the Act on or after the effective date of the amendatory Act shall be paid into the Pension Stabilization Fund and 20% of those moneys shall be paid into the Carbon Dioxide Pipeline Fund. Amends the State Finance Act to create the Carbon Dioxide Pipeline Fund. Provides that moneys in the Fund shall be used by the Illinois Commerce Commission to supervise and regulate the operations of the carbon dioxide pipeline industry in Illinois. Effective immediately.

Amends the Illinois Income Tax Act. Creates an income tax credit and a credit against insurance premium taxes for business entities for the cost of providing certain commuter benefits to employees. Provides that the credit shall be equal to 50% of the cost of providing the eligible commuter benefits, but not to exceed $100 per individual employee per month. Effective immediately.

Amends the Illinois Income Tax Act. Creates an income tax deduction for any amounts paid by the taxpayer's employer on behalf of the taxpayer as part of an educational assistance program. Creates an income tax deduction for any amounts paid by the taxpayer on behalf of an employee of the taxpayer as part of an educational assistance program. Provides that the deductions are limited to the first $5,250 of such assistance so furnished to any individual. Effective immediately.

Amends the Illinois Vehicle Code. Removes language providing that the examination of an applicant for a driver's license or permit who is 75 years of age or older or, if the Secretary of State adopts rules to raise the age requirement for actual demonstrations, the examination of an applicant who has attained that increased age or is older shall include an actual demonstration of the applicant's ability to exercise ordinary and reasonable control of the operation of a motor vehicle. Effective January 1, 2026.

Amends the Illinois Income Tax Act. Creates a deduction in an amount equal to the qualified expenses paid or incurred by a qualified performing artist in connection with the performances by the qualified performing artist in the performing arts as an employee. Effective immediately.

Amends the Illinois Municipal Retirement Fund (IMRF) Article of the Illinois Pension Code. In a provision concerning participation in the Fund by a person who holds an elective office, provides that a person who holds an elective office and has not elected to participate in the Fund with respect to that office shall not be disqualified from receiving service credit for service in that elected office as long as the member participated in a non-elected position with the employer for which the member is now an elected official; the employer has continued to make member contributions for that period of service; and there is no gap in service credit between the 2 positions. Amends the State Mandates Act to require implementation without reimbursement.