Illinois

Amends the Property Tax Code. Provides that, in the case of residential property that is subject to an application for judgment and sale for delinquent taxes, the county collector shall notify all known occupants of those dwelling units that an application for judgment and sale has been filed with respect to that property.

Amends the Township Code. Provides that any purchases by a township for services, materials, or supplies in excess of $60,000 (rather than $30,000), other than professional services, shall be contracted for through: (i) a contract let to the lowest responsive bidder after advertising for bids at least once in a newspaper having several circulation in the township or (ii) a contract let without advertising for bids in the case of an emergency if authorized by the township board.

Amends the Circuit Courts Act. Provides, in a provision concerning resident judgeships of the 6th judicial circuit, that when a vacancy occurs in an at-large judgeship, the at-large judgeship shall be converted to a resident judgeship for either Champaign County or Macon County, depending on which of those 2 counties the incumbent at-large circuit judge resided in when the incumbent judge was elected. Effective immediately.

Amends the Firearm Concealed Carry Act. Eliminates a provision that a licensee under the Act shall not knowingly carry a firearm on any bus, train, or form of transportation paid for in whole or in part with public funds, or in any building, real property, or parking area under the control of a public transportation facility paid for in whole or in part with public funds. Effective immediately.

Amends the Counties Code. Provides that any purchase by a county with fewer than 2,000,000 inhabitants, or an elected official in a county with fewer than 2,000,000 inhabitants, including an elected official with control of the internal operations of the office, of services, materials, equipment, or supplies in excess of $40,000 (rather that $30,000), shall be procured by specified means. Further provides that a county may let without advertising for bids in the case of purchases and contracts, when individual orders do not exceed $45,000 (rather than $35,000), for the use, purchase, delivery, movement, or installation of data processing equipment, software, or services and telecommunications and inter-connect equipment, software, and services.

Amends the Counties Code. Provides that any purchase by a county with fewer than 2,000,000 inhabitants, or an elected official in a county with fewer than 2,000,000 inhabitants, including an elected official with control of the internal operations of the office, of services, materials, equipment, or supplies in excess of $60,000 (rather than $30,000), other than professional services, shall be contracted (1) by a contract let to the lowest responsible bidder after advertising for bids in a newspaper published within the county or, if no newspaper is published within the county, then a newspaper having general circulation within the county; (2) by a contract let without advertising for bids in the case of an emergency if authorized by the county board; or (3) by a contract let without advertising for bids in the case of the expedited replacement of a disabled, inoperable, or damaged patrol vehicle of the sheriff's department if authorized by the county board.

Amends the Motor Fuel Tax Law. Provides that the monthly amount transferred from the Motor Fuel Tax Fund to the Grade Crossing Protection Fund shall be increased in each fiscal year by the percentage increase, if any, in the Consumer Price Index for All Urban Consumers for the most recent 12-month period for which data is available on July 1 of the fiscal year for which the monthly grade crossing protection amount is calculated. Effective immediately.

Creates the Community College Economic Empowerment Act. Requires the Illinois Community College Board to provide an additional $1,000,000 per year in funding to community college districts whose primary campus is located within an enterprise zone, a HUBZone, or 2 miles of an opportunity zone; defines these zones. Establishes qualifications for funding. Requires each community college district that receives additional funds to submit an annual report to the Board. Requires the Board to submit a compiled annual report to the General Assembly. Provides that implementation of the Act is subject to appropriation. Contains a severability clause. Effective immediately.

Amends the Sports Wagering Act. Provides that applicants for a master sports wagering license shall pay an application fee of $250,000 and a license fee of $15,000,000. Removes provisions concerning the number of master sports wagering licenses to online sports wagering operators and public notice requirements. Provides that a master sports wagering licensee may conduct sports wagering over the Internet or through a mobile application. Removes provisions concerning eligibility requirements for a master sports wagering license, the duty of disclosure for an applicant, and outreach requirements for the Department of Commerce and Economic Opportunity and the Illinois Gaming Board. Makes a conforming change. Effective immediately.

Amends the Personal Information Protection Act. Provides that, annually, on or before January 31, a data broker operating in the State shall register with the Attorney General. Provides that, in registering with the Attorney General, a data broker shall pay a registration fee in an amount determined by the Attorney General and shall also provide specified information. Provides that the Attorney General shall create a page on its Internet website where the registration information shall be made accessible to the public. Provides for civil penalties. Provides that all moneys received by the Attorney General under the provisions shall be deposited into the Data Broker Registry Fund to offset all reasonable costs of enforcing the registration requirements and establishing and maintaining the Internet website. Amends the State Finance Act to create the Data Broker Registry Fund.

Creates the Small Business Asset Purchase Account Act. Provides that a small business in the State may open a small business asset purchase account at an eligible financial institution. Provides that funds from a small business asset purchase account may be used only for specified eligible costs. Amends the Illinois Income Tax Act. Creates a deduction in an amount equal to 50% of the amount contributed during the taxable year to a small business asset purchase account. Creates a deduction of 100% of the interest earned on the account that is not included in the taxpayer's federal adjusted gross income. Amends the Uniform Penalty and Interest Act to provide for penalties for amounts withdrawn that are not used for eligible costs.

Amends the Illinois Income Tax Act. In provisions concerning the entity-level tax, provides that a partnership making an entity-level tax election may elect to determine its tax base using a full distributive share method or an Illinois-sourced income method. Effective immediately.

Amends the Capital Development Board Act. Provides that the Capital Development Board may enter into contracts and manage construction projects pursuant to a public-private partnership agreement on behalf of an institution of higher education or a State agency, excluding the Department of Corrections, if the State agency or institution of higher education is authorized by statute or otherwise permitted to enter into a public-private partnership agreement.

Amends the Illinois Procurement Code. Provides that each State purchasing agency shall submit a procurement reform report to the Governor and the General Assembly. Creates the Reforming State Procurement Task Force. Sets forth the membership of the Task Force. Provides that the Task Force shall conduct public hearings to review and take testimony on the reports filed by the State purchasing agencies. Provides that the Task Force shall submit certain reports. Effective immediately.

Amends the Administration Article of the Illinois Public Aid Code. Provides that notwithstanding any other law and subject to federal approval, if required, the Department of Human Services shall not collect or initiate any debt collection action to recoup any overpayment in Supplemental Nutrition Assistance Program (SNAP) benefits that was made to a SNAP recipient as a result of agency error. Requires the Department to apply for any federal waivers or approvals necessary to implement the amendatory Act.

Amends the Auction License Act. Changes the name of the Act to the Auction and Estate Sale License Act. Provides that "estate sale" means the sale of personal property for a principal that is conducted on premises or online, where items are offered to the public at posted, fixed prices (rather than a sale for liquidation of personal property of an estate owned by one or more individuals, families, or legal representatives of the estate that is advertised and scheduled for a predetermined amount of time and to which the public is invited to participate in a negotiation or bid for the purchase of the personal property). Provides that every person who desires to obtain an estate sale license under the Act shall perform certain actions. Provides that any corporation, limited liability company, or partnership who desires to obtain an estate sale license shall, in addition to other requirements, perform certain actions. Provides that the Department of Financial and Professional Regulation shall not require applicants to report certain information and shall not consider certain criminal history records in connection with an application for licensure. Provides that an applicant or licensee shall report to the Department, in a manner prescribed by the Department, within 30 days after the occurrence if, during the term of licensure, certain judicial or administrative actions occur against the applicant or licensee. Provides that persons, corporations, limited liability companies, or partnerships who conduct estate sales on and after the effective date of the amendatory Act must apply for an estate sale license no later than 12 months after the effective date of the amendatory Act. Requires the Department to waive the written examination for applicants under the Act who demonstrate active operation for 24 months before June 1, 2026. Provides that estate sale licensees shall not conduct competitive bidding. Provides that, if an estate sale licensee intends to auction specific high-value items, the licensee shall co-sign those items to a licensed auctioneer. Makes other changes. Amends the Regulatory Sunset Act, the Retailers' Occupation Tax Act, the Township Code, the Real Estate License Act of 2000, the Firearm Dealer License Certification Act, the Unified Code of Corrections, and the Ticket Sale and Resale Act to make conforming changes.

Amends the Sports Wagering Act. Specifies that, for purposes of the Act, the term "sports event" includes any awards show. Provides that "awards show" means the Emmy Awards Show, the Grammy Awards Show, the Academy Awards Show, the Tony Awards Show, or any other live competition or talent contest. Grants rulemaking and emergency rulemaking powers to the Illinois Gaming Board to authorize wagering on awards shows. Amends the Illinois Administrative Procedure Act to make conforming changes. Effective immediately.

Amends the Medical Assistance Article of the Illinois Public Aid Code. Provides that any person who was initially determined to be eligible for medical assistance and is receiving institutional services or home and community-based services as authorized under the Article shall be presumed eligible for a continuation of coverage for such services during any redetermination process. Requires the Department of Healthcare and Family Services to continue to make payments for such services unless the person experiences a material change in financial circumstances that results in the loss of eligibility. Provides that if the person experiences a material change in financial circumstances that results in the loss of eligibility, the person, or the person's designated caregiver or responsible party, shall notify the Department. Provides that if the Department subsequently conducts a redetermination of eligibility, the Department must provide written notice to the person (i) before the commencement of the redetermination; and (ii) upon conclusion of the redetermination. Requires the Department to develop a process to facilitate the written notifications. Provides that no later than October 1, 2026, the Department shall seek federal authorization to exempt persons with disabilities who are eligible for medical assistance from annual redeterminations of eligibility, except that a full redetermination shall be conducted at least once every 5 years, regardless of whether a material change in financial circumstances has occurred. Effective immediately.

Amends the Property Tax Code. Provides that, if bills for the second installment of taxes in any taxable year are not mailed by the deadlines set forth in the Code, then the deadlines set forth for the application for judgment and order of sale shall be extended by an additional 90 days.

Amends the Illinois Income Tax Act. Provides that the tax credit for employee child care shall be (i) 30% of the start-up costs expended by the corporate taxpayer to provide a child care facility for the children of its employees and (ii) 10% (currently, 5%) of the annual amount paid by the corporate taxpayer in providing the child care facility for the children of its employees. Creates an income tax credit for corporate taxpayers that are qualified small businesses in an amount equal to 10% of the federal tax credit claimed by the taxpayer for the taxable year for qualified child care expenditures. Effective immediately.

Amends the Public Utilities Act. Provides that, subject to the provisions of the Public Contract Fraud Act, the Illinois Commerce Commission is authorized during fiscal years 2027 and 2028 to acquire real property located in Springfield, as necessary to carry out the duties vested in the Commission. Provides that real property may be acquired subject to any third-party interests in the property that do not prevent the Commission from beneficially using the property. Provides that the Executive Director of the Commission may enter into contracts relating to construction, reconstruction, or renovation projects for any buildings or lands acquired by the Commission, and contracts to equip, lease, repair, operate, and maintain real property as appropriate to carry out the duties of the Executive Director. Provides that the Executive Director, on behalf of the Commission, may enter into agreements for the purpose of exercising the Commission's authority. Provides that the exercise of the authority vested in the Commission to acquire property under the provision is subject to appropriation. Effective immediately.

Creates the Prohibition on Bots Purchasing Tickets Act. Provides that a person shall not use or create a bot or employ any other method to: (1) purchase tickets in excess of posted limits for an online ticket sale; (2) use multiple Internet protocol addresses, multiple purchaser accounts, or multiple email addresses to purchase tickets in excess of the posted limit for any single online ticket sale; or (3) circumvent or disable an electronic queue, waiting period, pre-sale code, or other sales volume limitation system associated with an online ticket sale. Provides for enforcement by the Attorney General. Amends the Ticket Sale and Resale Act. Prohibits a ticket resale marketplace or ticket reseller from using a name, graphic, logo, image, or other intellectual property of, or stating or implying that the ticket resale marketplace or ticket reseller is affiliated with, an artist, team, event venue, or event organizer without express written consent. Provides that an operator of a venue or ticket issuer shall disclose the number of tickets for an event that are withheld from sale any time it offers tickets for that event for sale.

Congratulates the Franklin Park Middle School boys track and field team, the Bobcats, on winning the 2026 Southern Illinois Junior High School Athletic Association (SIJHSAA) Class L State Championship.

Amends the Illinois Enterprise Zone Act. Provides that, if a municipality has adopted an enterprise zone pursuant to the Act and subsequently establishes a redevelopment project area pursuant to the Tax Increment Allocation Redevelopment Act, the municipality may provide for a partial abatement of taxes for property located within both the enterprise zone and the redevelopment project area. Provides that, if a municipality has established a redevelopment project area pursuant to Tax Increment Allocation Redevelopment Act and subsequently adopts an enterprise zone that includes property within the redevelopment project area, the municipality may provide for a partial abatement of taxes for property located within both the enterprise zone and the redevelopment project area. Amends the Statewide Innovation Development and Economy Act. Provides that certain local hotel taxes are considered local taxes for purposes of the Act.

Amends the Criminal Code of 2012. Provides that, should provisions regarding manufacture, possession, delivery, sale, and purchase of assault weapons, .50 caliber rifles, and .50 caliber cartridges be found to be unconstitutional by a court with all appeals exhausted or expired, the Illinois State Police shall immediately and permanently destroy or have destroyed each endorsement affidavit and all information collected from the endorsement affidavit in possession of the Illinois State Police and any law enforcement agency.