Illinois

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. In provisions concerning organizations that are operated exclusively for educational purposes, provides that the term "tax-supported public school" includes any student organization that meets both of the following: (1) enrollment in the student organization is limited to students from a particular public elementary or secondary school; and (2) the student organization is affiliated with the public elementary or secondary school but is not sponsored by the public elementary or secondary school. Effective immediately.

Creates the Extremely High Wealth Mark-to-Market Tax Act. Provides that a resident taxpayer with net assets worth $1,000,000,000 or more shall recognize gains or losses as if each asset owned by that taxpayer had been sold for its fair market value on December 31 of the taxable year. Contains provisions concerning the calculation of the amount of tax due from those gains or losses. Amends the Illinois Income Tax Act to make conforming changes. Effective immediately.

Amends the Medical Assistance Article of the Illinois Public Aid Code. Provides that, on and after January 1, 2027, certain services shall be eligible for reimbursement at approved programs through the Brain Injury waiver for eligible individuals over the age of 21, including, but not limited to: (1) case management; (2) nursing services; (3) medical oversight by consulting medical director; (4) physical therapy; and (5) occupational therapy. Requires the Department of Human Services to reimburse approved programs at the rates in effect for the Home and Community-Based Services Waiver program most recently approved. Effective January 1, 2027.

Amends the Illinois Public Aid Code. Adds, as a permitted disbursement from the Public Aid Recoveries Trust Fund, payments of contingency fees to third-party entities that the Office of Inspector General authorizes to conduct audits pursuant to specified provisions of the Code or any similar audits required by State or federal law.

Amends the Consumer Fraud and Deceptive Business Practices Act. Provides that a consumer may opt out of the processing of personal data for the purpose of targeted advertising by submitting a request using the methods specified in a data processing controller's privacy notice. Sets forth the requirements of a controller's privacy notice. Provides that, if a controller processes personal data for purposes of targeted advertising or sells personal data to third parties for targeted advertising, the controller shall disclose the processing or sale in a privacy notice and provide access to a clear and conspicuous method outside the privacy notice for a consumer to opt out of the processing or sale. Makes other changes. Effective January 1, 2028.

Creates the Sale of Pharmaceuticals on Social Media Act. Provides that, notwithstanding any other provision of law, no individual shall sell or advertise the sale of a pharmaceutical on social media unless the individual has completed a verification process with specified requirements. Defines terms.

Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Provides that provisions requiring the Department of Commerce and Economic Opportunity's official website to contain a comprehensive list of State, local, and federal economic benefits available to businesses in each of the State's counties and municipalities are repealed on July 1, 2026. Provides that the following reports shall be filed on or before January 31 of each year (instead of January 1): a report on entrepreneurial assistance centers; reports on the Enterprise Zone Loan Fund and the Large Business Attraction Fund; and reports concerning cannabis social equity. Amends the Southeastern Illinois Economic Development Authority Act. Makes changes concerning the membership of the Board of the Southeastern Illinois Economic Development Authority. Amends the Illinois Income Tax Act. Extends the sunset for the apprenticeship education expense tax credit, the research and development tax credit, the angel investment tax credit, and the River Edge Redevelopment Zone tax credit. Effective immediately.

Amends the Unified Code of Corrections. Provides that the Illinois Law Enforcement Training Standards Board and the Director of Corrections shall approve and shall issue concealed carry cards to all current and retired correctional officers that shall authorize the current or retired correctional officer to carry a concealed firearm off duty. Provides that the Director shall implement annual range qualification days for retirees to maintain their concealed carry cards. Provides that these range dates shall be offered no less than once per month, every month and may include weekends. Provides that the Director may charge a range fee of no more than $30 from each retiree for annual qualification. Provides that the proceeds from these fees shall be used to improve institutional firearms range facilities and training Department correctional officers. Provides that the Department of Corrections shall issue a retiree identification card to all employees at the conclusion of their employment at the Department of Corrections. Establishes information that must be placed on the cards. Effective immediately.

Amends the Illinois Governmental Ethics Act. Provides that, for purposes of determining the partisanship of any person who is appointed by the Governor to an office that either requires specific partisanship or limits the number of appointees from a single political party that may be appointed, the vote of that person in the 3 general primary elections immediately preceding the effective date of the appointment shall determine his or her partisanship for that person's term of office. Provides that a person who did not vote, or who voted but did not request a partisan ballot, in the 3 general primary elections immediately preceding the effective date of the appointment or who voted but requested partisan ballots for 2 or more different political parties in the 3 general primary elections immediately preceding the effective date of the appointment shall be deemed an independent for purposes of determining partisanship for that person's term of office.

Amends the State Officials and Employees Ethics Act. Provides that an employer shall not knowingly offer employment, compensation, or fees for services to a person if that person is prohibited by the Act's revolving door prohibitions from accepting employment, compensation, or fees for services from that employer. Grants the Executive Ethics Commission and the Legislative Ethics Commission jurisdiction over employers who make offers of employment, compensation, or fees for services in violation of this prohibition. Authorizes an ethics commission to impose a penalty of up to 3 times the total annual compensation that was offered in violation of this prohibition.

Amends the Department of Public Health Powers and Duties Law of the Civil Administrative Code of Illinois. Requires the Department of Public Health to establish the Abortion Access Fund Grant Program to award grants from the Abortion Access Fund to support access to abortion care services throughout the State. Provides that grants awarded under the Program shall only be used to fund abortion services for which the use of federal funds is prohibited for patients who are uninsured or underinsured with respect to those services. Allows the Department to establish rules necessary to implement the Abortion Access Fund Grant Program, including eligibility criteria, grant limits, application standards, requirements for the distribution and obligation of grant funds, accounting for the use of the funds, and standards for monitoring compliance with the requirements of the Program. Amends the State Finance Act to create the Abortion Access Fund as a special fund in the State treasury. Amends the Illinois Health Benefits Exchange Law. Requires specified health insurance issuers that have offered one or more qualified health plans through the Illinois Health Benefits Exchange to report to the Department of Insurance an accounting of receipts, disbursements, transfers of funds between accounts, total dollar claims paid, accrued interest, and the year-end balance for each reporting year for the separate allocation accounts that the issuer has established under specified provisions of federal law for abortion services for which federal funding is prohibited. Establishes further reporting requirements for health insurance issuers. Provides that, if the amount of premiums collected during the plan year for abortion services for which federal funding is prohibited exceeds total claims paid for such services rendered during the plan year, the Director of Insurance shall order the health insurance issuer to transfer funds, and the issuer shall complete the transfer, to the Abortion Access Fund. Makes other changes. Effective immediately.

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning on January 1, 2027, tangible personal property that is purchased for the improvement of residential or nonresidential real estate by the installation of a solar energy system that is primarily used to provide electricity to the premises is exempt from taxation under the Acts.

Creates the Securing All Futures through Equitable Reinvestment (SAFER) Communities Act. Provides that the Department of Commerce and Economic Opportunity shall create a program to award grants to Navigators for specified purposes, including wage reimbursements for employers that employ certain formerly incarcerated individuals. Contains provisions concerning requirements for wage reimbursements. Provides that "Navigator" means an entity that has demonstrated expertise and effectiveness in administering workforce development programs for formerly incarcerated participants and is certified by the Department as a Navigator. Amends the Illinois Administrative Procedure Act. Authorizes the Department of Commerce and Economic Opportunity to adopt emergency rules to implement the Securing All Futures through Equitable Reinvestment (SAFER) Communities Act. Effective immediately.

Amends the Illinois Governmental Ethics Act. Provides that when a legislator chooses to take official action on a matter despite the existence of a conflict situation, he or she shall (in addition to serving the public interest) also disclose that he or she is taking official action by filing a statement with the Clerk of the House of Representatives or the Secretary of the Senate. Provides that the statement filed with the Clerk of the House of Representatives or the Secretary of the Senate shall be made a part of the official record of the legislation and posted on the Illinois General Assembly website with other documents related to the legislative matter at issue. Effective immediately.

Amends the Election Code. Provides that no later than December 31 of each even number year, the State Board of Elections shall report to the General Assembly (rather than to the General Assembly and the Federal Election Commission) the number of accessible and inaccessible polling places in the State on the date of the next preceding general election, and the reason for any instance of inaccessibility.

Amends the Illinois Power Agency Act and the Public Utilities Act. Provides that "agrivoltaic system" means a ground-mounted photovoltaic solar energy system that meets the following criteria: (1) the applicable farm plan and the system have been intentionally designed with agricultural producers, agrivoltaics experts, or both agricultural producers and agrivoltaics experts; (2) the system is constructed, installed, and operated to achieve an integrated and simultaneous production of both solar energy and current or future marketable agricultural products, including all products and activities described in the definition of "production agriculture" in the Use Tax Act and apiaries if the apiary is paired with another qualifying marketable agricultural product, by an agricultural producer; (3) the agricultural production of the system occur on land beneath or between rows of solar panels; and (4) the agricultural production of the system begins as soon as agronomically feasible and optimal for the agricultural producer after the commercial operation date of the solar panels and continues until decommissioning. Provides that "agrivoltaic system" does not include a system that has a pollinator habitat as the sole dual use of the system.

Amends the Department of Natural Resources (Conservation) Law of the Civil Administrative Code of Illinois. Provides that Department has the power to expend moneys appropriated to the Department from the Park and Conservation Fund in the State treasury for furtherance of the Department's programs or for use by the Department for the Department's normal operations and for the construction and maintenance of State owned, leased, and managed sites (rather than the ordinary and contingent expenses of the Department). Amends the State Finance Act. Provides that the Comptroller shall order transferred and the Treasurer shall transfer from the Park and Conservation Fund Account in the Build Illinois Fund to the Park and Conservation Fund 1/12 of $10,000,000, plus any cumulative deficiency in those transfers for prior months, for any purposes (rather than Conservation and Park purposes) as enumerated in Section 805-420 of the Department of Natural Resources (Conservation) Law or for the same purposes as specified in any other State general obligation bond Act. Amends the Illinois Vehicle Code. Provides that the moneys deposited in the Park and Conservation Fund shall be used as provided for in Section 805-420 of the Department of Natural Resources (Conservation) Law of the Civil Administrative Code of Illinois (rather than for the development and acquisition of bike paths).

Amends the Property Tax Code. Provides that each property tax bill shall contain a statement of any exemption that was granted to the property in the immediately preceding tax year but was not granted to the property in the current tax year. Effective immediately.

Amends the Election Code. Provides that, if a person chooses to register to vote on the day of election, the person shall only be allowed to cast a provisional ballot, and the election authority shall mail to the provisional voter a voter registration application to the provisional voter's address. Provides that a provisional ballot cast under the provision is valid and shall be counted as a vote if the voter completes and returns the voter registration application that the election authority mailed to the voter upon casting the provisional ballot within 14 days after the day of election.

Amends the Illinois Income Tax Act. Provides that each individual taxpayer who incurs debt that does not exceed $60,000 in connection with the financing of a qualified motor vehicle is entitled to a deduction in an amount equal to the interest paid on the qualified motor vehicle loan during the taxable year. Effective immediately.

Amends the School Code. Provides that all mandated categorical programs under the Code and the School Breakfast and Lunch Program Act shall be funded at 100% of their required levels as calculated by the State Board of Education, without proration. Provides that, beginning with Fiscal Year 2027, the General Assembly shall appropriate funds for each fiscal year sufficient to fully reimburse school districts for all services and costs under mandated categorical programs, as required under the Code. Requires the State Board to annually provide to the General Assembly, no later than May 1 of each year, the appropriation levels needed to fully fund mandated categorical grant funding for the upcoming fiscal year. With respect to the evidence-based funding formula, provides that the State shall increase annual new State funds to ensure full funding of the formula beginning with Fiscal Year 2027. Requires the State Board to annually determine and report the amount necessary to bring all Tier 1 and Tier 2 organizational units to 100% of their adequacy targets, and requires the General Assembly to appropriate sufficient funds to meet this requirement no later than Fiscal Year 2027. Provides that no organizational unit may receive less than the amount determined under the formula in any fiscal year. Effective immediately.

Amends the Community Behavioral Health Care Professional Loan Repayment Act. Adds a licensed occupational therapist and a licensed occupational therapy assistant to the list of health care professionals that may receive a grant of $15,000 or less per year from the Illinois Student Assistance Commission, subject to appropriation, for a maximum of 4 years.

Amends the Consumer Fraud and Deceptive Business Practices Act. Provides that it is an unlawful practice for a high-impact social media company in the State to fail to make available to its customers, at no cost, a customer support service for customers to notify the company of any harmful content that the customer believes is illegal or violates the high-impact social media company's terms of service. Provides that the customer support service must timely respond to customers within one business day after a customer initially contacts the company. Provides that the customer support service must take active steps to resolve the customer's issue or complaint and communicate the steps taken to resolve the issue or complaint with the customer by mail, telephone, or email, as requested by the customer, within 3 business days after a customer initially contacts the company. Provides that the customer support service shall communicate with the customer at least once every 3 business days until the issue has been resolved or until the issue has been determined to be unsolvable. Provides that the Attorney General may bring an action against a high-impact social media company that does not comply with these provisions. Provides that any company that violates these provisions shall be fined $1,000 per day per violation. Provides that fines collected under these provisions shall be deposited into a fund to support mental health awareness in Illinois. Effective January 1, 2027.

Amends the Video Gaming Act. Provides that the provisions setting forth the current tax on net terminal income are inoperative on July 1, 2025. Provides that, beginning July 1, 2025, a tax of 45% is imposed on net terminal income and shall be collected by the Illinois Gaming Board, and that of the tax collected 66.67% shall be deposited into the Capital Projects Funds, 11.11% shall be deposited into the Local Government Video Gaming Distributive Fund, 21.11% shall be deposited into the General Revenue Fund, and 1.11% shall be deposited into the State Gaming Fund which shall be transferred to the Department of Human Services' fund for the administration of programs for the treatment of compulsive gambling. Effective immediately.