Illinois

Amends the Property Tax Code. In provisions concerning the low-income senior citizens assessment freeze homestead exemption, provides that the Chief County Assessment Officer in a county with 3,000,000 or more inhabitants may request full social security numbers or individual taxpayer identification numbers for all members of the applicant's household. Provides that the Chief County Assessment Officer may renew the low-income senior citizens assessment freeze homestead exemption without a new application if the Chief County Assessment Officer is able to confirm both that the applicant still owns and resides in the property and that applicant's household income qualifies for the exemption. Provides that a Chief County Assessment Officer who renews a low-income senior citizens assessment freeze homestead exemption without an annual application shall notify the applicant of both the decision to renew the exemption and the applicant's ongoing duty to report changes in the eligibility of the property to receive the exemption.

Amends the Crematory Regulation Act. Authorizes the Comptroller to issue citations or fines, or both, to licensees. Requires a cemetery authority to implement (i) a standard operating procedure and provide a copy to all employees; and (ii) a medical waste management plan. Authorizes the Comptroller to impose a fine not to exceed $10,000 for each violation under the Act. Allows the Comptroller to refuse to issue a license or take disciplinary action if the applicant or licensee has failed to pay delinquent taxes or child support. Requires the Comptroller, upon revocation or suspension of a license, to notify the county coroner or medical examiner who is responsible for the area where the crematory is located to immediately make arrangements to take possession of bodies and cremated remains and arrange for final disposition of any decedents in the possession of the suspended licensee after consulting with the authorized agents for those bodies. Provides that if no authorized agent can be contacted, the county coroner or medical examiner shall take possession of bodies and cremated remains within 72 hours of notification from the Comptroller. Requires a crematory authority to perform a cremation no more than 60 days from the date the human remains have been delivered to it unless the crematory authority has received specific instructions to the contrary on its cremation authorization form. Requires the crematory authority to notify the Comptroller and the coroner or medical examiner in the county in which the death occurred as to why the cremation cannot be performed if it is not done within the 60-day period. Provides that pacemakers do not need to be removed in alkaline hydrolysis cremations. Requires that cremated remains must be stored in a place free from exposure to the elements and be responsibly maintained until disposal. Makes other changes. Amends the Cemetery Care Act. Provides that if a cemetery authority owning or operating a privately owned cemetery has accepted care funds and is considered abandoned or seeks dissolution, it allows, if no receiver is available, a circuit court to order a willing unit of local government to take over the cemetery. Makes other changes.

Amends the Property Tax Code. In provisions concerning platted and subdivided but undeveloped property, provides that (i) beginning with the 2025 taxable year, no property's assessed value shall be reduced to less than $150 under those provisions and (ii) beginning with the 2035 taxable year, no property shall be eligible for calculation of its assessed value under those provisions for more than a 10-year period.

Amends the Line of Duty Compensation Act. Includes animal control officers and animal wardens within the scope of the Act. Defines terms.

Amends the Video Gaming Act. Provides that each licensed establishment, licensed truck stop establishment, licensed large truck stop establishment, licensed fraternal establishment, or licensed veterans establishment at which video gaming terminals are available shall have a payout device approved by the Illinois Gaming Board. Provides that no cash award for the maximum wager on any individual hand shall exceed the W-2G reporting requirements set by the Internal Revenue Service (rather than $1,199). Provides that cash awards shall be awarded in denominations rounded to the nearest 5 cent credit, with rounding conducted upward or downward as applicable. Sets forth circumstances under which a sales agent or broker may not be compensated. Provides, with exceptions, that a terminal operator shall not enter into any contract or agreement for the sharing, splitting, or payment of net terminal income with any other person. Sets forth prohibitions for sales agents and brokers in relation to current or potential licensed establishments, licensed truck stop establishments, licensed large truck stop establishments, licensed fraternal establishments, and licensed veterans establishments. Provides that no current or potential licensed establishments, licensed truck stop establishments, licensed large truck stop establishments, licensed fraternal establishments, and licensed veterans establishments shall accept anything of value from a terminal operator or sales agent and broker, as any incentive or inducement to locate video gaming terminals in that establishment and licensed establishments, licensed truck stop establishments, licensed large truck stop establishments, licensed fraternal establishments, and licensed veterans establishments. Provides that no public officer may be granted a license under the Act. Sets forth investigation provisions. Makes other changes.

Amends the Consumer Fraud and Deceptive Business Practices Act. Provides that no person shall sell, attempt to sell, or offer to sell to a consumer in the State a non-externally vented natural gas appliance that is manufactured on or after January 1, 2027 unless a label on the gas appliance bears a specified warning message. Provides that the Attorney General may adopt rules setting forth additional requirements for the placement and formatting of the label. Provides that a person who violates the provision commits an unlawful practice within the meaning of the Act.

Amends the Property Tax Code. Provides that, elected and appointed supervisors of assessments who began a term of office on or after December 1, 2026, beginning December 1, 2029 shall be paid a salary in an amount equal to 80% of the amount paid to the State's Attorney of the county that employs the elected or appointed supervisor of assessments. Amends the Counties Code and the Clerks of Courts Act. Provides that, beginning December 1, 2026, the compensation of a coroner, a county treasurer, a county clerk, a recorder, an auditor, or a clerk of a circuit court shall be equal to 80% of the amount paid to the State's Attorney of the coroner's, county treasurer's, county clerk's, recorder's, or auditor' s county. Provides that, the State must pay 66 2/3% of each officer's annual salary. Provides that, beginning with fiscal year ending on June 30, 2027, the county clerk, recorder, auditor, coroner, and treasurer of each county, and the chief clerk of each county board of election commissioners, shall receive a stipend in the amount of $12,800, adjusted annually.

Amends the Consumer Fraud and Deceptive Business Practices Act. Provides that a social media company shall make available to account holders a 24-hour toll-free telephone number through which an account holder may contact a live customer service representative of the social media company to report fraudulent activity on an account holder's social media account, including, but not limited to, unauthorized access. Provides that a social media company shall include the telephone number and an explanation of the purpose of the telephone number in any email notification concerning account security sent to an account holder and post the telephone number and explanation in a prominent location on the homepage or help page of the social media platform. Provides that a violation of the provision constitutes an unlawful practice within the meaning of the Act.

Creates the Privacy of Criminal Justice Data Act. Provides that each contractor or business that stores, maintains, or purchases criminal justice data for and from a State agency or unit of local government shall certify in the contract, under penalty of perjury, that the contractor or business will not share that data with U.S. Immigration and Customs Enforcement or for civil immigration enforcement purposes. Creates the Criminal Justice Information Sharing Act. Provides that every contract with the State or a unit of local government to store, maintain, or purchase criminal justice information of this State or a unit of local government shall contain a provision in which the contractor certifies that it shall not share the criminal justice information with Immigration and Customs Enforcement (ICE) or for civil immigration enforcement purposes. Defines terms.

Amends the Illinois Lottery Law. Allows a licensed lottery sales agent to enter into an agreement with a third-party entity to assist with processing the sale of lottery tickets on behalf of the licensed lottery sales agent. Requires the licensed sales agent to provide a copy of agreement to the Lottery Control Board within 5 business days of execution. Requires the agreement to include at least the following: (1) terminal usage cannot be commingled at the location; (2) a ticket may only be sold to a person physically located in the State; (3) a third-party entity shall not share or sell user data to an entity unaffiliated with the retailer or third-party entity; and (4) the third-party entity shall adhere to all rules established by the Board related to the sale of lottery tickets. Effective immediately.

Amends the Children and Family Services Act. Provides that the purpose of the amendatory Act is to create within the Department of Children and Family Services the Office of Independent Cultural Ombudsman for the purpose of securing the rights of youth and families that are subject to investigation, collaboration, or other correspondence with the Department of Children and Family Services. Provides that the Governor shall appoint the Independent Cultural Ombudsman with the advice and consent of the Senate for a term of 4 years, with the first term expiring February 1, 2028. Permits the Ombudsman to employ deputies and other support staff as deemed necessary. Sets forth the academic and age requirements for the Ombudsman and deputies. Contains provisions concerning conflicts of interest; Ombudsman duties and powers; Department duties; Ombudsman reporting requirements; complaints made to the Ombudsman by or on behalf of youth and families that concern Department operations or staff; the confidentiality of records; and Ombudsman promotion efforts aimed at raising awareness of the Office of Independent Cultural Ombudsman. Effective immediately.

Amends the College and Career Success for All Students Act. Requires an International Baccalaureate teacher to obtain appropriate training, subject to appropriation. Provides that International Baccalaureate training to teachers in high schools must: (i) provide teachers of International Baccalaureate courses with the necessary content knowledge and instructional skills to prepare students for success in International Baccalaureate courses and examination and other advanced course examinations and mastery of postsecondary course content; (ii) provide administrators with professional development that will enable them to create strong and effective International Baccalaureate programs in their schools; (iii) provide teachers at an authorized International Baccalaureate World School with training and other professional development that prepares students for success in International Baccalaureate courses; and (iv) support the implementation of an instructional program for students in grades 6 through 12 that provides an integrated set of instructional materials, diagnostic assessments, and teacher professional development in reading, writing, and mathematics that prepares all students for enrollment and success in International Baccalaureate courses. Provides that the AP exam fee reduction program also applies to fees charged for an International Baccalaureate Diploma Programme subject.

Amends the Cannabis Regulation and Tax Act. Specifies that the purchaser education support policies that are maintained by dispensing organizations must include information on the use of locked storage bags to prevent access to cannabis by children. Requires any dispensing organization that sells edible cannabis-infused products to display a placard that, among other things, states: "Cannabis products should be kept away from children and safely stored in a locked storage container." Requires dispensing organizations that are authorized to serve registered qualifying patients, caregivers, or purchasers and that offer cannabis-infused products or cannabis-infused products intended for topical use to stock for sale lockable, opaque storage containers designed to prevent access to cannabis products by children. In provisions regarding required warnings for cannabis-infused products, adds a required warning that the product must be stored out of reach of children and should be in a locked container and that provides the phone number to the Illinois Poison Center in case of accidental use.

Amends the Illinois Income Tax Act. Creates a deduction for the full amount of union dues paid by the taxpayer during the taxable year if the taxpayer was not allowed a federal deduction under the Internal Revenue Code. Provides that, if any amount of union dues representing federal miscellaneous itemized deductions was allowed as a federal deduction, then the amount allowed as an Illinois deduction shall be a specified percentage of the union dues disallowed under the Internal Revenue Code. Provides that the deduction is exempt from the Act's automatic sunset provision. Effective immediately.

Amends the Illinois Income Tax Act. Provides that, for taxable years ending on or after December 31, 2025, the credit for employee child care shall be in an amount equal to: (1) 50% of the start-up costs expended by the corporate taxpayer to provide a child care facility for the children of its employees; and (2) 20% of the annual amount paid by the corporate taxpayer to (i) provide an on-site child care facility for the children of its employees, (ii) provide child care offsite for the children of its employees, or (iii) a combination of (i) and (ii) (currently, 30% of the start-up costs and 5% of the annual amount paid by the taxpayer in providing the child care facility). Provides that the taxpayer may coordinate with an independent child care facility to provide care for the children of employees. Effective immediately.

Amends the Election Code. Provides that the 2 candidates in any primary election who receive the most votes in the primary election, regardless of the party affiliation of the candidates, shall be the only 2 candidates certified to participate in the general election. Makes conforming changes. Repeals an Article concerning the making of nominations in certain other cases.

Creates the Deforestation-Free Illinois Act. Provides that neither the State nor any government agency of the State shall purchase, at wholesale or retail, or obtain for any purpose any tropical hardwood or tropical hardwood product. Provides that no bid proposal or solicitation, request for bid or proposal, or contract for the construction of any public work, building maintenance, or improvement for or on behalf of the State or any government agency of the State shall require or permit the use of any tropical hardwood or tropical hardwood product. Provides that every contract entered into by a State agency that includes the procurement of any product that consists, in whole or in part, of a forest-risk commodity shall require the contractor to confirm that the commodity furnished to the State under the contract was not extracted from, grown, derived, harvested, reared, or produced on land where deforestation or forest degradation occurred. Effective immediately.

Amends the Firearm Owners Identification Card Act. Provides that the Illinois State Police must deny the application or suspend or revoke a person's Firearm Owner's Identification Card upon receipt of a report from the Department of Human Services that an applicant or owner poses a clear and present danger. Requires the Department of Human Services to provide by rule for such a report. Makes similar changes if a law enforcement or school administrator notifies the Illinois State Police that a person poses a clear and present danger. Requires any information disclosed under the Act to be confidential. Prohibits the information from being redisclosed or used for any other purpose except as otherwise allowed by law. Provides that the identity of the reporting person may be disclosed only to the subject of the report if required by the Firearm Owner's Identification Card Review Board or a court as authorized under the Act. Requires that no later than January 1, 2026, the Firearm Owner's Identification Card Review Board must establish a process by which any person who is subject to the provisions of the Act can request expedited review from the Board. Requires that the Illinois State Police must provide the Board or any court with jurisdiction all records relevant to the request for relief. Allows the Illinois State Police and the individual seeking expedited relief to seek judicial review upon receipt of a final administrative decision under the Act. Provides that the Board, Illinois State Police, or employees and agents of the Board and Illinois State Police participating in the process under the Act may not be held liable for damages in any civil action arising from the alleged wrongful or improper granting, denying, renewing, revoking, suspending, or failing to grant, deny, renew, revoke, or suspend a Firearm Owner's Identification Card.

Amends the Medical Assistance Article of the Illinois Public Aid Code. Requires the Department of Healthcare and Family Services to authorize coverage for screening by low-dose mammography for the presence of occult breast cancer for individuals 25 (rather than 35) years of age or older who are otherwise eligible for medical assistance. Requires the Department to convene 2 separate expert panels to review quality standards for mammography and establish quality standards for breast cancer treatment. Provides that subject to Department approval, rate methodology for screening and diagnostic mammography shall be based on the quality standards established by the expert panels and State qualified ACR Designated Comprehensive Breast Imaging Centers (formerly known as Breast Imaging Centers of Excellence). Requires the expert panels to establish a comprehensive and clinical methodology to inform women who are age-appropriate for screening mammography, but who have not received a mammogram within the previous 18 months, of the importance and benefits of screening mammography. Provides that within 2 years after the completion of a pilot program providing case-managing or patient navigation services for women diagnosed with breast cancer, the Department shall establish as a permanent initiative the Patient Assistance for Beneficiaries Diagnosed with Breast Cancer. Requires the Department to submit annual reports to the General Assembly detailing program outcomes, financial expenditures, and any recommendations for adjustments to maintain or enhance the program's effectiveness. Requires the Department to establish or facilitate training and continuing education opportunities specific to breast health and mammography for radiologists. Makes other changes. Effective immediately.

Amends the Mental Health Early Action on Campus Act. Requires the Board of Higher Education to establish the Mental Health Council. Establishes the student membership of the Council. Provides that the Council shall make recommendations to the Board regarding youth mental health. Requires the Council to meet at least 4 times annually.

Amends the Department of Transportation Law of the Civil Administrative Code of Illinois. Requires the Department of Transportation, in consultation and collaboration with the Department of Central Management Services and the Capital Development Board, to develop one or more standards for State purchases of appliances, concrete, asphalt, steel, and other building materials, subject to appropriation or the award of grant funding for this purpose. Provides that in developing these standards, the establishment of a maximum acceptable Global Warming Potential standard, as well as ways to promote and facilitate the use of life cycle assessments and environmental product declarations, shall be considered when considering bids for State-funded infrastructure projects.

Amends the Environmental Protection Act. Provides that, on July 1, 2026, and each July 1 thereafter, the State Comptroller shall direct and the State Treasurer shall transfer the sum of $5,000,000 from the Underground Storage Tank Fund to the Brownfields Redevelopment Fund. Provides that, among other things, moneys in the Brownfields Redevelopment Fund may be used for the issuance of grants or providing additional subsidization. Removes provisions limiting the size of grants to municipalities issued under the Municipal Brownfields Redevelopment Grant Program.

Amends the State Revenue Sharing Act. Provides that, if a municipality imposes fees, surcharges, or other costs for the privilege of conducting or participating in sports wagering, then the total amount of those fees, surcharges, or other costs shall be deducted from that municipality's Local Government Distributive Fund allocation and redistributed to the other municipalities and counties in this State in accordance with the Local Government Distributive Fund allocation formula.

Amends the School Code. Provides that, subject to appropriation, the State Board of Education, in consultation with the Department of Public Health, shall develop an educational document explaining, at a minimum, the values of good indoor air quality and shall supply the document to school districts within one year after an appropriation is made for this purpose. Provides that a school district shall supply all active classroom instructors, school staff, school administrators, and district leadership with the educational document developed by the State Board. Provides that, subject to funding, a school district shall ensure that all active classrooms that are not mechanically ventilated have at least 2 properly functioning windows, or one window in situations where only one is present, that can open and can safely stay open. Provides that a school district must be in compliance within 2 years after funding is made available for this purpose. Provides that, subject to funding, a school district shall ensure that all active classrooms are equipped with an air quality monitor or sensor and an in-room air cleaner that is installed and operating. Provides that each school shall record all incidents in which the recommended parts-per-million level was breached in a classroom and maintain those records for at least 5 years. Provides that an air quality monitor or sensor and an in-room air cleaner may not be shared between active classrooms. Sets forth further provisions concerning in-room air cleaners and air quality monitors or sensors. Provides that, subject to funding, a regional office of education, an intermediate service center, or the State Board (with respect to the Chicago school district) shall undertake a ventilation verification assessment of all mechanical ventilation systems in a school district. Provides that the ventilation verification assessment shall verify whether the existing mechanical ventilation system is operating in accordance with design parameters and meets the requirements of any applicable building codes.

Amends the Illinois Income Tax Act. Creates an income tax credit for taxpayers who are employed as an early childhood teacher or an early childhood assistant during the taxable year and who have a federal adjusted gross income for the taxable year of $75,000 or less. Provides that, for taxable years beginning on January 1, 2026 and beginning before January 1, 2027, the amount of the credit is $1,000. Provides that, for subsequent taxable years, the credit amount shall be adjusted by the percentage increase, if any, in the Consumer Price Index for the preceding calendar year. Effective immediately.