Illinois

Amends the Illinois Housing Development Act. Creates the Fairness in Property Tax Foreclosure Task Force. Sets forth the membership of the Task Force. Provides that the Task Force shall study and make recommendations concerning issues associated with property foreclosure for failure to pay property taxes. Amends the Illinois Governmental Ethics Act and the State Officials and Employees Ethics Act to make conforming changes. Effective immediately.

Amends the Illinois Income Tax Act. Creates an income tax credit for individuals who (i) serve as a volunteer for 100 hours during the taxable year, (ii) do not receive any compensation for their services as a volunteer for the taxable year, and (iii) do not serve on a full-time or part-time career basis for the entity for which they volunteer. Provides that the Department of Revenue may award not more than $5,000,000 in credits under these provisions in any calendar year. Effective immediately.

Amends the Sports Wagering Act. Allows a licensee to offer pool sports wagering to State patrons where State patrons compete against patrons located outside of the State. Allows the Illinois Gaming Board to issue master sports wagering licenses to persons to conduct sports wagering over the Internet or through a mobile application (rather than issue 3 master sports wagering licenses to online sports wagering operators for a nonrefundable license fee of $20,000,000 pursuant to an open and competitive selection process). Provides that the application fee for a master sports wagering license is $250,000 while the initial fee for a master sports wagering license issued to an online sports wagering operator is $15,000,000. Provides that a master sports wagering license is valid for 4 years and may be renewed for another 4 years by paying a specified renewal fee. Allows the Board to regulate the conduct of fantasy contest operators under the Act. Sets forth rulemaking authority, fees, surcharges, civil penalties, monthly taxes, Board powers, and cooperation with law enforcement investigations. Prohibits a person from offering fantasy contests in the State unless the person is licensed by the Board as a fantasy contest operator for an application fee of $500 for a fantasy contest operator that had 7,500 or fewer active patrons over the preceding 365-day period and $7,500 for a fantasy contest operator that had more than 7,500 patrons over the preceding 365-day period. Sets forth applicant requirements. Prohibits a person from participating in a fantasy contest if the person is not at least 21 years of age. Sets forth the duties of fantasy contest licensees. Provides that, beginning July 1, 2026, the State shall impose a privilege tax of 15% on the fantasy contest operator licensee's adjusted gross fantasy contest receipts. Makes other changes. Makes conforming changes in the Illinois Administrative Procedures Act and the Criminal Code of 2012. Effective immediately.

Amends the Courses of Study Article of the School Code. Requires a school board to offer courses in Hindi, Urdu, Gujarati, Telugu, and Malayalam as a part of its school foreign language curricula.

Amends the Property Tax Code. In provisions concerning notices of increased assessments, provides that the chief county assessment officer shall continue to accept appeals from the taxpayer for a period of not less than 30 business days from the later of the date the assessment notice is mailed or is published on the assessor's website. Effective immediately.

Amends the Medical Assistance Article of the Illinois Public Aid Code. Extends the period of eligibility within which a hospital, that would have qualified for the rate year beginning October 1, 2011 or October 1, 2012, shall be a Safety-Net Hospital. Effective immediately.

Amends the River Conservancy Districts Act. Provides that a trustee on a board representing a river conservancy district that embraces Jackson County may be removed for incompetence, neglect of duty, or malfeasance in office by the appropriate appointing presiding officer or officers, without the advice and consent of the corporate authorities, by filing a written order of removal with the appropriate county or municipal clerk or clerks.

Creates the Build Illinois Homes Tax Credit Act. Provides that owners of qualified low-income housing developments are eligible for credits against the taxes imposed by the Illinois Income Tax Act or taxes, penalties, fees, charges, and payments imposed by the Illinois Insurance Code. Amends the Illinois Income Tax Act and the Illinois Insurance Code to make conforming changes. Effective immediately.

Amends the State Finance Act. In provisions concerning vouchers, provides that the signature requirement for construction contracts procured by the Department of Transportation shall apply to contracts, contract renewals, and orders against a master contract in the amount of $750,000 or more in a fiscal year and to any contract amendment or change to an existing contract that increases the value of the contract to or by $750,000 or more in a fiscal year. Amends the Public Contract Fraud Act. In provisions concerning spending money without obtaining title to land, provides that the Department of Transportation may proceed with bidding or awarding a contract or any construction activities once it has complied with specified federal requirements. Amends the Real Estate Appraiser Licensing Act of 2002. Makes changes in provisions concerning: waiver valuations; endorsement; grounds for disciplinary action; citations; discrimination; investigation, notice, and hearing; and meetings of the Real Estate Appraisal Administration and Disciplinary Board. Amends the Illinois Highway Code. In provisions allowing the Department of Transportation to acquire an interest in land, rights, or other property for specified road construction purposes, specifies that the property may be public or private property. Makes other changes. Effective immediately.

Creates the Artificial Intelligence Design Requirements Act. Sets forth provisions concerning product liability actions brought against a developer of an artificial intelligence system for defective design, failure to contain adequate instructions or warnings, and failure to conform to an express warranty. Provides that a deployer of an artificial intelligence system shall be deemed to be liable as a developer for harm caused by a product if: (1) the deployer makes material and substantial change to the product or (2) the deployer intentionally misuses the product contrary to the express warranty and that use was the proximate cause of harm to the plaintiff. Sets forth provisions concerning applicability and enforcement.

Amends the Illinois Income Tax Act. Provides that a withholding credit based on the minimum wage applies on a permanent basis (currently, the credit sunsets on December 31, 2026 for employers with 50 or fewer employees but more than 5 employees, and the credit sunsets on December 31, 2027 for employers with no more than 5 employees). Effective immediately.

Amends the Tax Increment Allocation Redevelopment Act of the Illinois Municipal Code. Extends the estimated date of completion of a redevelopment project and the retirement of obligations issued to finance redevelopment project costs for an ordinance adopted on the July 1, 2003 by the Village of Summit. Effective immediately.

Amends the Educator Licensure Article of the School Code with respect to the Illinois Teaching Excellence Program. Provides that a maximum of $2,000 (rather than $1,000) shall be given as monetary assistance and incentives toward the National Board for Professional Teaching standards' renewal application fee. Removes other monetary assistance and incentives. Provides that the State Board of Education shall provide an annual stipend of $4,000 for up to 5 years to teachers who hold current National Board for Professional Teacher Standards certification. Provides that to receive the $4,000 annual stipend, the National Board certified teacher must be employed as a public school teacher and must hold a valid National Board for Professional Teacher Standards certificate throughout each year of the stipend. Provides that if there are adequate funds available, mentoring programming must be made available to support qualified educators in their pursuit of National Board certification. Sets forth specific incentives, and provides that funds may also be used for (i) professional development training provided by National Board certified teachers or (ii) instructional leadership training for qualified educators interested in supporting implementation of the Illinois Learning Standards or teaching and learning priorities of the State Board of Education or both. Provides that the selection of teachers who hold both a National Board for Professional Teaching Standards designation and a current corresponding certificate issued by the National Board for Professional Teaching Standards shall be encouraged for other mentoring programs.

Amends the Firearm Owners Identification Card Act. Provides that a person who has had the person's Firearm Owner's Identification Card revoked or denied under certain provisions because the person was a patient in a mental health facility shall not be permitted to obtain a Firearm Owner's Identification Card, after the 5-year period has lapsed, unless the person has received a mental health evaluation by a licensed clinical mental health professional (rather than a physician, clinical psychologist, or qualified examiner as those terms are defined in the Mental Health and Developmental Disabilities Code). Provides that the person receiving a mental health evaluation shall share all collateral records with the licensed clinical mental health professional making the certification and shall attest that all collateral records have been provided before the evaluation. Provides that the licensed clinical mental health professional shall attest that the licensed clinical mental health professional has requested, received, reviewed, and considered all of the person's collateral records in making the licensed clinical mental health professional's determination that the person is not a clear and present danger to self or others. Provides that the licensed clinical mental health professional shall identify the types of collateral records received. Requires the licensed clinical mental health professional to make all reasonable attempts to obtain collateral records, and, if no collateral records are obtained, requires the licensed clinical mental health professional to document the efforts used to obtain such collateral records. Provides that the results of the mental health evaluations that are performed on or after the effective date of the amendatory Act shall be transmitted to the Illinois State Police. Defines terms.

Creates the Paid Family and Medical Leave Insurance Program Act. Creates the Division of Paid Family and Medical Leave within the Department of Labor. Requires the Division to establish and administer a paid family and medical leave insurance program that provides benefits to employees. Provides that the program shall be administered by the Deputy Director of the Division. Sets forth eligibility requirements for benefits under the Act. Provides that a self-employed individual may elect to be covered under the Act. Contains provisions concerning disqualification from benefits; compensation for leave; the amount and duration of benefits; payments for benefits under the Paid Family and Medical Leave Insurance Program Fund; employer equivalent plans; annual reports by the Department; hearings; penalties; notice; the coordination of leave provided under the Act with leave allowed under the federal Family and Medical Leave Act of 1993, a collective bargaining agreement, or any local county or municipal ordinance; rulemaking; and other matters. Amends the State Finance Act. Creates the Paid Family and Medical Leave Insurance Program Fund. Amends the Freedom of Information Act. Exempts certain documents collected by the Division of Paid Family and Medical Leave from the Act's disclosure requirements. Effective immediately.

Amends the Illinois Income Tax Act. Creates an income tax credit for a taxpayer that makes a qualified donation of real property during the taxable year to an employer that will use the property for the purpose of providing onsite child care to its employees. Provides that the credit shall be in an amount equal to the fair market value of the property, as determined by the Department of Revenue by rule.

Amends the Voluntary Payroll Deductions Act of 1983. Provides that a qualified community foundation that has been approved by the Department of Revenue to issue certificates of receipt under the Illinois Gives Tax Credit Act shall automatically be considered a qualified organization under the Voluntary Payroll Deductions Act of 1983. Amends the Illinois Income Tax Act. Creates an income tax credit for individuals who (i) serve as a volunteer for 100 hours during the taxable year, (ii) do not receive any compensation for their services as a volunteer for the taxable year, and (iii) do not serve on a full-time or part-time career basis for the entity for which they volunteer. Provides that the Department of Revenue may award not more than $5,000,000 in credits under those provisions in any calendar year. Effective immediately.

Amends the School Code. Provides that the transportation of pupils, and reimbursement thereof, in school districts is in relation to pupils attending prekindergarten through grade 12.

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that the Department of Revenue may audit both the marketplace seller and the delivery network company for a qualified delivery network sale. Provides that, with respect to a qualified delivery network sale made on or after the effective date of the amendatory Act, a delivery network company may deduct or exclude from its tax liability the amount of tax that the delivery network company paid to the marketplace seller in connection with the qualified delivery network sale.

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.

Creates the Illinois Data Privacy Protection Act. Applies to legal entities that conduct business in Illinois or produce products or services that are targeted to Illinois residents and that satisfy one or more of the following thresholds: during a calendar year, controls or processes personal data of 100,000 consumers or more, excluding personal data controlled or processed solely for the purpose of completing a payment transaction; or derives over 25% of gross revenue from the sale of personal data and processes or controls personal data of 25,000 consumers or more. Requires a controller, alone or jointly with others, to consider the purposes and means of the processing of personal data in protecting the security of consumers while processing personal data and in notifying consumers of a breach of the security of the system. Authorizes rights to consumers under the Act to include, but not be limited to, the right to access their personal data, obtain a list of third parties to whom their data has been disclosed, request corrections to inaccurate data, and question the profiling of their information. Authorizes the Attorney General to enforce the Act. Amends the Personal Information Protection Act. Provides that, annually, on or before January 31, a data broker operating in the State must register with the Attorney General. Provides that the Attorney General shall create a page on its Internet website in which the registration information is accessible to the public that allows consumers to delete their personal information across all registered data brokers. Provides for civil penalties. Amends the State Finance Act to create the Data Privacy Protection Fund. Makes definitions. Makes other changes. Limits the concurrent exercise of home rule powers. Contains a severability provision.

Amends the Property Tax Code. Provides that, beginning in taxable year 2026, the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption shall be increased each year by the percentage increase, if any, in the Consumer Price Index. Effective immediately.

Reinserts the provisions of the introduced bill with changes. Provides that the Department of Commerce and Economic Opportunity shall establish a loan program to provide low interest loans to small businesses that have been negatively impacted by an economic shock (in the introduced bill, federal immigration enforcement). Renames the Federal Immigration Recovery Fund the Economic Recovery Fund. Provides that the Department of Commerce and Economic Opportunity is authorized to provide participating lenders with an administrative or origination fee, in an amount determined by the Department, to cover the costs of loan origination and servicing. Provides that the State shall provide a 100% guarantee on loans issued under the amendatory Act. Provides that participating lenders shall act as originators and servicers of loans and shall not be required to deploy their own capital. Effective immediately.

Amends the Medical Assistance Article of the Illinois Public Aid Code. Provides that the Department of Healthcare and Family Services shall provide coverage under the medical assistance program for intensive outpatient services delivered via telehealth when the services: (1) are otherwise covered when provided in person; (2) are medically necessary; (3) are delivered by a provider enrolled in the medical assistance program and acting within the scope of the provider's license, certification, or authorization under State law; and (4) comply with all applicable federal and State telehealth requirements. Provides that intensive outpatient services provided via telehealth shall be subject to the same coverage requirements, utilization management, and reimbursement methodologies as intensive outpatient services provided in person. Sets forth standards for telehealth delivery of intensive outpatient services. Provides that implementation of the provisions is subject to any required federal approval. Effective immediately.

Amends the Hospital Provider Funding Article of the Illinois Public Aid Code. In provisions concerning outstanding hospital assessments that are paid under a repayment plan or after the end of a tax deferral plan, provides that the period of repayment shall not exceed 72 (rather than 36) months.