Illinois

Creates the Interactive Digital Media Tax Credit Act. Entitles interactive digital media companies that meet certain requirements to an income tax credit. Sets forth the amount of the credit. Authorizes taxpayers to take the credit beginning in the taxable year in which the company has met the investment requirement. Provides for the transfer of credits. Amends the Illinois Income Tax Act to make conforming changes. Effective immediately.

Creates the Short-Term Rental Occupation Tax Act. Imposes taxes upon short-term rental transactions facilitated by a hosting platform. Provides that one tax is imposed at the rate of 5% of 94% of the gross rental receipts from the transaction. Provides that an additional tax is imposed at the rate of 1% of 94% of the gross rental receipts from the transaction. Provides that operators of short-term rentals shall obtain a business license from the Department of Revenue. Amends the Hotel Operators' Occupation Tax Act. Provides that re-renters of hotel rooms who meet certain criteria related to gross receipts or number of transactions are required to collect and remit the tax under the Act. Amends the Counties Code and the Illinois Municipal Code to make conforming changes. Effective January 1, 2026.

Amends the Children and Family Services Act. Requires the Department of Children and Family Services to adopt a rule that requires a youth in care who is under the age of 18 to demonstrate, as prescribed by the Department, that the youth has a stable and permanent living arrangement in place prior to and as a condition of eligibility for independent living and related services. Requires the rule to be implemented no later than January 1, 2026 and to be in addition to any other eligibility requirements for independent living and related services. Effective immediately.

Amends the Civil Service In Cities Division and Board Of Fire and Police Commissioners Division of the Illinois Municipal Code. Expands the definition of "firefighter" to include persons appointed to a fire department or fire protection district, or employed by a State university, unit of local government, or Emergency Medical Services (EMS) System, and sworn or commissioned or employed to perform (i) firefighter duties, (ii) paramedic, emergency medical technician (EMT), emergency medical technician-basic (EMT-B), emergency medical technician-intermediate (EMT-I), or advanced emergency medical technician (A-EMT) duties, (iii) or both (rather than persons appointed to a fire department or fire protection district or employed by a State university and sworn or commissioned to perform firefighter duties, paramedic duties, or both).

Amends the Board of Higher Education Act and the Public Community College Act. Provides that a student member who serves on the Board of Higher Education or the Illinois Community College Board shall receive a scholarship award of $500 for each semester in which the student member is enrolled and serving.

Amends the Election Code. Provides that a copy of any nomination paper, certificate of nomination, or petition for a public question filed with an election authority for an immediately succeeding election shall be provided by the election authority within 48 hours after a written request is received by the election authority. Provides that a requester shall not be required to submit a request under the Freedom of Information Act. Effective immediately.

Amends the School Code. Requires a school board to adopt and implement, by no later than July 1, 2025, a policy addressing sexual abuse, physical abuse, and neglect of children. Amends the Critical Health Problems and Comprehensive Health Education Act. Requires that the comprehensive health education program shall include physical abuse or neglect awareness and prevention education in grades pre-kindergarten through 12. Effective immediately.

Amends the Mental Health and Developmental Disabilities Administrative Act. Provides that, for persons with intellectual and developmental disabilities who are receiving Community Integrated Living Arrangement (CILA) residential services under the Home and Community-Based Services Waiver Program for Adults with Developmental Disabilities, beginning July 1, 2025, the Department of Human Services shall increase CILA site modification reimbursement maximums as follows: (i) a $10,000 maximum for rented locations with a lease of less than 5 years; (ii) a $15,000 maximum for new construction; and (iii) a $30,000 maximum for existing structures that are owned by the CILA recipient or the CILA agency or have a long-term lease of 5 years or more with a renewal at the end of the lease. Provides that implementation of the increases is contingent upon federal approval, if required. Requires the Department to adopt rules, including emergency rules as authorized under the Illinois Administrative Procedure Act. Effective immediately.

Creates the Nitrogen Reduction Program Act. Provides that, subject to appropriation, the Department of Agriculture shall, in consultation with the Department of Natural Resources and soil and water conservation districts in the State, develop a nitrogen reduction incentive program by January 1, 2026 for the purpose of addressing water quality issues. Provides that the program will include a per-acre payment rate of not less than $5 per acre. Provides that crop management records collected from farmers shall be considered confidential. Makes findings. Defines terms. Effective immediately.

Amends the Property Tax Code. Makes changes concerning the amount required to be paid under protest for the 2026 or 2027 tax year. Effective immediately.

Amends the Illinois Insurance Code. Provides that a group or individual plan of accident and health insurance or managed care plan amended, delivered, issued, or renewed after January 1, 2026 that provides coverage for prescription insulin drugs shall limit the total amount that an insured is required to pay for a 30-day supply of covered prescription weight loss drugs, such as Ozempic, Wegovy, and Moujaro, to an amount not to exceed $200, regardless of the quantity or type of covered prescription weight loss drug used to fill the insured's prescription. Provides that an insurer is not prohibited from reducing an insured's cost sharing by an amount greater than the specified amount. Grants the Department of Insurance rulemaking and enforcement authority. Provides that, on January 1 of each year, the limit on the amount that an insured is required to pay for a 30-day supply of a covered prescription insulin drug shall increase by a percentage equal to the percentage change from the preceding year in the medical care component of the Consumer Price Index of the Bureau of Labor Statistics of the United States Department of Labor. Amends the State Employees Group Insurance Act of 1971, the Counties Code, the Illinois Municipal Code, the School Code, the Illinois Insurance Code, the Health Maintenance Organization Act, the Limited Health Service Organization Act, the Voluntary Health Services Plans Act, and the Illinois Public Aid Code to require coverage under those provisions.

Amends the Property Tax Code. Creates an abatement for property located in a blighted area if the owner of the property enters into an agreement with the corporate authorities of the municipality in which the property is located for the renovation, demolition, or improvement of the property. Provides that the abatement shall apply for a period of 20 years. Effective immediately.

Amends the Medical Assistance Article of the Illinois Public Aid Code. Expands the classes of persons eligible for medical assistance to include, beginning January 1, 2027 and subject to any federal waivers or approvals necessary for implementation, persons licensed under the Clinical Psychologist Licensing Act, the Clinical Social Work and Social Work Practice Act, the Illinois Dental Practice Act, the Medical Practice Act of 1987, the Licensed Certified Professional Midwife Practice Act, the Nurse Practice Act, the Physician Assistant Practice Act of 1987, or the Registered Surgical Assistant and Registered Surgical Technologist Title Protection Act. Permits such licensed persons to apply for medical assistance by submitting an application to the Department of Healthcare and Family Services between January 1 and March 31. Requires the Director of Healthcare and Family Services to determine the form and manner of submitting an application. Requires the Department to post application instructions on its website. Requires an eligible person who satisfies all application requirements to pay a premium for medical assistance coverage that shall be no higher than 5% of the person's annual income. Provides that any premiums paid shall be automatically allocated to the Department's medical assistance budget for the next fiscal year. Requires the Department to adopt rules.

Amends the Department of Public Health Powers and Duties Law of the Civil Administrative Code of Illinois. Provides that the Department of Public Health shall create a prescription drug discount card program in the State. Provides that the Department shall start the program as soon as reasonably practicable after the effective date of the amendatory Act. Provides that the Department shall adopt rules necessary to carry out the program.

Amends the Illinois Marriage and Dissolution of Marriage Act. Provides that any obligor paying child support under the Act must annually notify the obligee, in writing, if the obligor's adjusted net income has increased by 10% or more in the obligor's most recent federal tax return. Provides that if the obligor fails to do so, and the obligee files a petition to modify child support, the court must consider that failure to notify as a substantial change in circumstances and also award the obligee attorney's fees and costs for bringing this petition. Provides that the changes made to the amendatory Act of the 104th General Assembly apply to federal tax returns filed on or after the effective date of the Act. Effective immediately.

Amends the Criminal Code of 2012. Provides that the offense of possession of burglary tools includes possessing a vehicle security circumvention device and not being a: (1) mechanic; (2) licensed new or used vehicle dealer; (3) licensed locksmith; (4) repossession agent; or (5) State or local law enforcement officer. Provides that a violation is a Class C misdemeanor. Provides that the offense of unlawful sale of burglary tools includes knowingly selling or transferring a vehicle security circumvention device with knowledge that the device will be used by the person or another to commit a violation of law. Provides that a violation is a petty offense. Defines "vehicle security circumvention device".

Amends the Illinois Insurance Code. Removes provision stating that fees incurred directly by a dental care provider from third parties related to transmitting an automated clearing house network claim, transaction management, data management, or portal services and other fees charged by third parties that are not in the control of the dental plan carrier shall not be prohibited. Effective immediately.

Amends the Nursing Home Care Act. Provides that the Department of Public Health shall furnish the record of all specified proceedings to an interested party at $3 per page (instead of 70 cents) for each original transcript and 75 cents per page (instead of 25 cents) for each certified copy. Provides that the charge for any part of the transcript ordered and paid for previous to the writing of the original record shall be 75 cents (instead of 25 cents) per page.

Amends the Decennial Committees on Local Government Efficiency Act. Provides that a governmental unit may form a committee (rather than must form a committee) to study local efficiencies and report recommendations regarding efficiencies and increased accountability to the county board in which the governmental unit is located.

Creates the Junk Fee Ban Act. Provides that it is a violation of the Act for a person to: (1) offer, display, or advertise an amount a consumer may pay for merchandise without clearly and conspicuously disclosing the total price; (2) fail, in any offer, display, or advertisement that contains an amount a consumer may pay, to display the total price more prominently than any other pricing information; (3) misrepresent the nature and purpose of any amount a consumer may pay, including the ability to refund the fees and the identity of any merchandise for which fees are charged; (4) fail to disclose clearly and conspicuously before the consumer consents to pay, the nature and purpose of any amount a consumer may pay that is excluded from the total price, including the ability to refund the fees and the identity of any merchandise for which fees are charged; or (5) offer, display, or advertise, including through direct offerings, third-party distribution, or metasearch referrals, a total price for a place of short-term lodging that does not include all required fees. Requires total price disclosures for retail mercantile establishments and food service establishments; and the disclosure of delivery fees. Provides for limitations of the Act. Provides that the Attorney General may enforce violations of the Act as an unlawful practice under the Consumer Fraud and Deceptive Business Practices Act. Preempts home rule.

Amends the Workers' Compensation Act. Provides that post-traumatic stress disorder is to be rebuttably presumed to arise out of and to be causally connected to the hazards of employment of a person employed as a firefighter, emergency medical technician (EMT), emergency medical technician-intermediate (EMT-I), advanced emergency medical technician (A-EMT), or paramedic.

Amends the Probate Act of 1975. Requires the court at the guardianship hearing to inquire of the alleged disabled adult's interest in a supported decision-making agreement as an alternative and inform the ward of the ward's right to modify an adjudication of disability using a limited guardianship or termination of guardianship with a supported decision-making agreement. Amends the Supported Decision-Making Agreement Act. Changes the applicability of the Act by deleting the requirement that the adult must have an intellectual or developmental disability. Provides that Alzheimer's or dementia, by itself, does not void the presumption that an adult has the capacity to make decisions. Provides that the execution of a supported decision-making agreement does not preclude the ability of the adult who has entered into a supported decision-making agreement to act independently of the agreement. Requires a supporter in an agreement must complete the training and education developed by the Guardianship and Advocacy Commission within 45 days of signing the consent to act as a supporter. Provides that a supported decision-making agreement is terminated if: (i) there is a restraining order against the supporter by or on behalf of the principal; (ii) the principal revokes the agreement; (iii) the supporter resigns; (iv) ordered by a court; or (v) the agreement includes a termination date. Provides that a supported decision-making agreement is suspended while: (i) the conditions of the Health Care Surrogate Act are met, (ii) a medical or psychological evaluation has concluded that the principal lacks decisional capacity but a subsequent evaluation has not yet found the principal's decisional capacity restored; or (iii) the agency established in a durable power of attorney has begun but not yet terminated. Provides that upon the filing of a petition by an interested person, a court may suspend or terminate a supported decision-making agreement if necessary to ensure the well-being and safety of the principal.

Amends the Illinois Income Tax Act. Creates an income tax deduction for 50% of the amount contributed by the taxpayer to a small business asset purchase account during the tax year, but not to exceed $50,000 per taxpayer in any tax year. Defines "small business asset purchase account". Provides an addition modification for 50% of the amount that is withdrawn by the taxpayer from a small business asset purchase account during the taxable year. Amends the Uniform Penalty and Interest Act to establish a penalty for improper use of moneys in a small business asset purchase account.

Amends the Economic Development for a Growing Economy Tax Credit Act. Provides that certain taxpayers that are primarily engaged in the business of pharmacy, health, and wellness may elect to claim the Credit under the Act against their obligation to pay over withholding taxes under the Illinois Income Tax Act.

Amends the Illinois Vehicle Code. Redefines "bicycle" as every human-powered or low-speed electric vehicle with 2 or more wheels not less than 12 inches in diameter, designed for the transportation of one or more persons.