Illinois

Amends the Illinois Income Tax Act. Creates an income tax deduction in an amount equal to the out-of-pocket costs incurred by a taxpayer during the taxable year for expenses associated with long-term care for the taxpayer or the taxpayer's family member. Effective immediately.

Amends the Downstate Firefighter Article of the Illinois Pension Code. Provides that an active firefighter with 5 or more years of creditable service who is found unable to perform his or her duties in the fire department by reason of amyotrophic lateral sclerosis (ALS) resulting from service as a firefighter is entitled to an occupational disease disability pension during any period of such disability for which he or she has no right to receive salary. Amends the State Mandates Act to require implementation without reimbursement by the State.

Amends the Property Tax Code. Provides that the amount of unreimbursed medical and dental expenses incurred by members of the applicant's household during the taxable year may be deducted from the applicant's income for the purpose of determining eligibility for the low-income senior citizens assessment freeze homestead exemption. Effective immediately.

Amends the Interscholastic Athletic Organization Act. Requires an association or other entity that has as one of its purposes promoting, sponsoring, regulating, or in any manner providing for interscholastic athletics or any form of athletic competition among schools and students within this State to allow a student for whom it is determined that special education services are needed under the School Code to participate in interscholastic athletics and other forms of athletic competition for as long as the student is eligible for such special education services, which, for purposes of the School Code, means through the day before the student's 22nd birthday.

Amends the Time Standardization Act. Provides that daylight saving time shall be the year-round standard time of the entire State. Makes other changes. Effective immediately.

Amends the Ballots Article of the Election Code. Provides that the governing body of a municipality may adopt, upon submission of a written statement by the municipality's election authority attesting to the administrative ability of the election authority to administer an election using a ranked ballot to the municipality's governing body, an ordinance requiring a ranked vote by mail ballot for municipal and township office candidates to be voted on in the consolidated election or consolidated primary election (rather than only the consolidated election). Provides that the governing body of a municipality may adopt an ordinance allowing any qualified voter to use a ranked vote by mail ballot for any municipal and township election. Sets forth provisions concerning ranked ballots for nonpartisan primary elections. Removes language providing that a ranked ballot shall be for use only by a qualified voter who either is a member of the United States military or will be outside of the United States on the consolidated primary election day and the consolidated election day. Effective January 1, 2026.

Creates the Energy Utility Sales Agent Licensing Act. Defines terms. Provides that no individual or entity shall act as a sales agent for an energy utility in the State without first obtaining a license from the Illinois Commerce Commission. Provides that all licensed sales agents must carry his or her license during all sales activities and provide proof of licensure upon request by consumers or the Commission. Sets forth provisions for the application for licensure; training and continuing education requirements; penalties; and rulemaking.

Amends the Illinois Pension Code. Provides that a Tier 2 investigator for the Department of the Lottery is entitled to an annuity under the alternative retirement annuity provisions only if the person has withdrawn from service with not less than 20 years of eligible creditable service and has attained age 55. Authorizes an investigator for the Department of the Lottery to establish eligible creditable service under the alternative retirement annuity provisions. Provides that a specified educational requirement for persons employed by the Department of Juvenile Justice shall no longer determine eligibility to earn eligible creditable service under the alternative retirement annuity provisions and authorizes the conversion of service credit to eligible creditable service. Establishes a deferred retirement option plan for certain police officers, firefighters, sheriff's law enforcement employees, and deputy sheriffs in the Cook County Police Department who are otherwise eligible to retire under which a participant may continue in active service for up to 5 years while having his or her retirement pension paid into a special account. Provides that the election to participate in the deferred retirement option plan must be made before January 1, 2030. Provides that the Retirement Systems Reciprocal Act (Article 20 of the Code) is adopted and made a part of the Downstate Police, Downstate Firefighter, Chicago Police, and Chicago Firefighter Articles. In the Chicago Teacher Article of the Code, makes changes to how days of validated service are computed. Amends the State Mandates Act to require implementation without reimbursement. Makes other changes.

Amends the Illinois Insurance Code. Provides that nothing in provisions prohibiting the payment or acceptance of rebates shall prevent the offer or provision by insurers or producers, by or through employees, affiliates, or third-party representatives, of value-added products or services at no or reduced cost when such products or services are not specified in the policy of insurance, so long as the product or service relates to the insurance coverage and is primarily designed to satisfy specified criteria. Sets forth provisions concerning the requirements for insurers or producers offering non-cash gifts, items, or services or conducting raffles or drawings. Provides that an insurer, producer, or representative of an insurer or producer may not offer or provide insurance as an inducement to the purchase of another policy or otherwise use the words "free", "no cost", or words of similar import in an advertisement.

Amends the Property Tax Code. Increases the maximum reduction for the general homestead exemption to $50,000 in counties with 3,000,000 or more inhabitants. Provides that for taxable years 2025 through 2027, the property tax liability for homestead property in Cook County that contains a single-family home or a multi-unit residential dwelling with fewer than 3 units shall not exceed the adjusted property tax liability for the property for the applicable tax year. Effective immediately.

Amends the School Code. Provides that, after January 1, 2027, a school district may not procure disposable food service containers that are composed in whole or in part from polystyrene foam for use at any school and instead shall offer only compostable foodware or recyclable foodware for use at the school. Provides that, after January 1, 2028 or at the renewal of its next contract, whichever occurs later, no vendor contracted through a school district may provide a school with disposable food service containers that are composed in whole or in part from polystyrene foam at any site owned or leased by the school district and instead shall offer only compostable foodware or recyclable foodware for use at sites owned or leased by the school district.

Amends the Department of Human Services Act. Creates the Underserved Populations Autism Task Force within the Department of Human Services. Requires the Task Force to develop an Autism Spectrum Disorder Strategic Plan for underserved populations that focuses on: (1) improving awareness, early diagnosis, and intervention; and (2) ensuring delivery of treatment and services for individuals diagnosed with an autism spectrum disorder, including the coordination and accessibility of cost-effective treatments and services throughout the individual's lifetime. Requires the Task Force to submit its strategic plan to the Governor, the General Assembly, and the Department of Human Services by no later December 31, 2030. Requires the Task Force to submit annual reports each July 1 for calendar years 2026, 2027, 2028, 2029, and 2030. Requires the annual reports to detail Task Force meetings and activities, summarize Task Force hearings and findings, and give an account of any progress the Task Force has made towards developing the Autism Spectrum Disorder Strategic Plan. Contains provisions on Task Force membership and meetings. Provides that the Task Force is dissolved on July 1, 2031. Effective July 1, 2025.

Creates the Community-Based Corrections Act. Provides that the Department of Corrections shall establish a program that funds community-based nonprofit providers to serve emerging adults as an alternative to traditional incarceration. Provides that community-based providers shall offer housing, workforce training, mental health counseling, and restorative justice programming in alignment with State guidelines. Provides that the program shall be subject to judicial discretion, allowing sentencing judges to assign eligible individuals to community-based settings instead of Department of Corrections facilities. Provides that all community-based providers must have a written agreement with a restorative justice court for all emerging adults within their care to participate in the restorative justice court programs. Provides that community-based providers shall be compensated at a rate equivalent to the monthly per-inmate cost of incarceration as determined by the Department in its Fiscal Impact Statement. Community-based providers shall be paid on a monthly basis for the number of individuals within their care. Provides that the Department of Corrections shall allocate existing budget authority for contractual services to fund the program created by the Act. Provides that the Department of Human Services shall establish operational standards, including housing conditions, workforce training quality, and mental health support services, to ensure program efficacy. Provides that the Department of Human Services shall monitor and evaluate providers to maintain compliance with State and judicial requirements. Provides that community-based providers shall submit annual reports to the Department of Corrections and the Department of Human Services detailing participant outcomes, including recidivism rates, employment statistics, and community reintegration success. Provides that the Department of Corrections shall report program performance to the General Assembly annually, including cost savings from reduced incarceration based on emerging adults participating with community-based providers for fewer years than they would serve in a Department of Corrections facility. Effective immediately.

Amends the Environmental Protection Act. Provides that, on and after January 1, 2030, no person shall sell or offer for sale in the State a new washing machine for residential, commercial, or State use unless the washing machine: (1) contains a microfiber filtration system with a mesh size of not greater than 100 micrometers; and (2) bears a conspicuous label that is visible to the consumer, in the form of a sticker or any other label type, that includes a specified statement. Provides that a person or entity who violates this prohibition shall be liable for a civil penalty not to exceed $10,000 for a first violation and not to exceed $30,000 for each subsequent violation.

Amends the Illinois Income Tax Act. Creates a deduction in an amount equal to the capital gains realized by the taxpayer from the taking of property by eminent domain to the extent that those gains are included in the taxpayer's federal taxable income. Effective immediately.

Amends the Substance Use Disorder Act. Creates the State Fetal Alcohol Spectrum Disorders (FASD) Program to provide awareness, prevention, identification, intervention, and service delivery. Sets forth certain activities under the program, including, but not limited to: (i) designating a State FASD coordinator with knowledge and experience in the field of prenatal alcohol exposure and FASD; (ii) utilizing and adapting existing federal or State programs to include FASD identification and FASD-informed support; (iii) developing and expanding screening and diagnostic capacity for FASD; and (iv) providing training with respect to FASD for professionals across relevant sectors. Establishes a FASD State Advisory Committee to provide guidance for the FASD State Program to prevent FASD and provide for the identification, treatment, and support of individuals with FASD and their families. Sets forth certain activities of the committee; committee membership; and committee reporting requirements. Permits the Department of Human Services to contract with or provide grants to public and private nonprofit entities for FASD programs.

Amends the Property Tax Code. In provisions concerning the homestead exemption for veterans with disabilities and veterans of World War II, provides that, if the veteran has a permanent and total disability rating from the United States Department of Veterans Affairs, then the property is exempt from taxation under the Code. Effective immediately.

Amends the Property Tax Code. Creates the School District Extension Freeze Law. Provides that, if at the end of any levy year, a school district has reserves of 50% or more of its operating budget, then the school district's extension for all purposes may not exceed its extension for the previous levy year. Provides that, if the school district has reserves of 60% or more at the end of the immediately preceding levy year, then the district's extension shall be reduced by an amount equal to the difference between the district's reserve amount for the immediately preceding levy year and a reserve amount of 60% for that levy year. Effective July 1, 2025.

Amends the Illinois Income Tax Act. Provides that, if a taxpayer is awarded a credit by the Department of Commerce and Economic Opportunity in connection with a qualifying Illinois data center located in an opportunity zone or a data center developed by a minority-owned business, a women-owned business, or a business owned a person with a disability, then the taxpayer is entitled to an additional income tax credit in an amount equal to 5% of the taxpayer's investment in qualified tangible personal property used in the construction or operation of that data center. Effective immediately.

Creates the Protecting Illinois Native Landscapes Act. Provides that a unit of local government may not enact or enforce an ordinance or resolution that prohibits or unreasonably restricts an owner, authorized agent, or authorized occupant of privately owned residential land or a premises from allowing Illinois native species to voluntarily grow within the landscape or to install and maintain Illinois native species within a managed native landscape. Provides that native landscaping that may not be prohibited includes small or large areas of native landscaping in the front, back, or side yard or in areas that do not fit a standard definition of yard, such as areas on farms, rural properties, corporate campuses, school campuses, and large estates. Excludes from the scope of the Act an ordinance or resolution of a unit of local government that prohibits plants, trees, or other landscaping from interfering with public transportation, vehicular traffic, or driveway or entrance road sight lines or from crossing sidewalks or property boundaries. Limits the concurrent exercise of home rule powers.

Amends the Illinois Procurement Code. Provides that the Code does not apply to the following procurements made by or on behalf of public institutions of higher education: (1) non-construction procurements under $250,000; (2) construction procurements under $500,000; (3) procurements and purchases made under the Illinois Public Higher Education Cooperative; and (4) all post-award procurement activities and documentation.

Amends the Hospital District Law. Provides that each director of a hospital district may be reimbursed for reasonable expenses incurred in connection with the director's duties. Effective immediately.

Amends the Illinois Income Tax Act. Makes a technical change in a Section concerning the short title.

Amends the Criminal Code of 2012. Provides that when a vehicle is used in furtherance of a violation of the provision making it unlawful to dump, deposit, or place garbage, rubbish, trash, or refuse upon real property not owned by that person without the consent of the owner or person in possession of the real property, it is presumed that the last registered owner is responsible for such violation and shall be liable under this provision unless the presumption established is rebutted by showing that, prior to the time of the illegal dumping: (1) a report of vehicle theft was filed with respect to the vehicle; (2) the vehicle was sold or transferred, and the last registered owner provides the court and State's Attorney's office with the address of the new owner at the time of the sale or transfer; or (3) the last registered owner, still possessing the vehicle, shows proof that he or she was not driving, riding in, or otherwise in control of, the vehicle at the time the violation occurred and identifies the party who was driving the vehicle at the time of violation. Provides that if the presumption established is rebutted, the charge or charges against the last registered owner shall be promptly dismissed and the proper party shall be charged with violating this provision if possible.

Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Increases the exclusion amount from $4,000,000 to $6,000,000 for persons dying on or after January 1, 2026. Effective immediately.