Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Reinstates the exemption for the use or sale of tangible personal property purchased from an Illinois retailer by a taxpayer engaged in centralized purchasing activities in Illinois. Provides that the exemption is repealed on June 30, 2031 (currently, June 30, 2016). Effective immediately.
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 Workforce Development through Charitable Loan Repayment Act. Changes the definition of "qualified community foundation" to mean a community foundation or similar publicly supported organization that is organized or operating in the State and that (i) for applications submitted before July 1, 2025, substantially complies with the national standards for U.S. community foundations established by the Community Foundations National Standards, (ii) for applications or renewals submitted on or after July 1, 2025 and before July 1, 2026, has received or applied for the Community Foundations National Standards accreditation seal, or (iii) for applications or renewals submitted on or after July 1, 2026, has received the Community Foundations National Standards accreditation seal. Effective immediately.
Amends the Illinois Emergency Management Agency Act. Authorizes the Illinois Emergency Management Agency and Office of Homeland Security to make grants to small businesses for eligible security improvements that assist the small business in preventing, preparing for, or responding to threats, attacks, or acts of terrorism. Provides that a small business eligible for a grant under the program must meet certain requirements. Creates the IEMA At-Risk Small Business Security Grant Fund as a special fund in the State treasury. Provides that the Illinois Emergency Management Agency and Office of Homeland Security is authorized to use moneys appropriated from the Fund to make grants to small businesses for target hardening activities, security personnel, and physical security enhancements and for the payment of administrative expenses associated with the Illinois At-Risk Small Business Security Grant Program, except that, beginning on the effective date of this amendatory Act, the Agency shall not award grants under the specified Section to those entities whose primary purpose is to provide medical or mental health services. Amends the State Finance Act to make conforming changes.
Amends the Cigarette Machine Operators' Occupation Tax Act, the Cigarette Tax Act, the Cigarette Use Tax Act, and the Tobacco Products Tax Act of 1995. Makes changes concerning applications for various licenses under those Acts. Provides that, beginning on July 1, 2027, applicants are no longer required to file a bond with their application. Makes changes concerning persons who are prohibited from receiving those licenses. Makes changes concerning hearings regarding contraband cigarettes and the destruction of contraband cigarettes.
Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Provides that the Department shall establish a Child Care Solutions Pilot Program to make grants to child care centers in pilot communities. Creates the Illinois Child Care Solutions Fund for the purpose of funding the Program. Provides that the Illinois Child Care Solutions Fund may receive private donations. Provides that the State shall provide $2 in matching funds from the General Revenue Fund for each $1 in private donations received by the Fund, provided that the total amount of matching funds may not exceed $3,000,000 in any State fiscal year. Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to 75% of the amount donated by the taxpayer during the taxable year to the Illinois Child Care Solutions Fund. Effective immediately.
Amends the Rebuild Illinois Mental Health Workforce Act. Provides that, subject to federal approval, for dates of service on and after July 1, 2026, the Medicaid reimbursement rates for Assertive Community Treatment and Community Support Team services shall be increased by an amount appropriated for the purposes enumerated in the Act. Effective July 1, 2026.
Creates the Lead Service Line Replacement Bonding Act. Authorizes the Illinois Environmental Protection Agency to issue up to $2,000,000,000 in bonds to provide funding for the Lead Service Line Replacement Loans Program. Defines key terms. Provides that bond proceeds may be used for loans to replace lead service lines, principal forgiveness or negative interest loans for disadvantaged communities, costs of issuance and administration, and refinancing or refunding of similar obligations.
Amends the Natural Resource Restoration Trust Fund Act. Provides that the Department of Natural Resources shall establish the Natural Resource Restoration Trust Grant Program to make grants to applicants for the restoration or replacement of injured or damaged natural resources resulting from claims pursued under the laws of the United States, the laws of this State, other statutory laws, or common law. Provides that the following entities may apply for grants under the Act: (i) units of local government; (ii) soil and water conservation districts; (iii) area-wide agencies, including counties, regional planning agencies, or both; (iv) nonprofit organizations; (iv) public or private institutes of higher education; (v) port authorities; and (vi) federally recognized tribes. Provides that the Department shall issue grants if (i) the requested grant complies with the purpose for which the Department was to provide funds and is subject to the requirements of all applicable court orders and (ii) the grant complies with the criteria established by administrative rule for the issuance of the grant. Provides that grants shall not be awarded to a grantee that is responsible for the pollution event that is the subject or basis for the issuance of the grant. Effective July 1, 2027.
Creates the Community Mental Health Workforce Paid Internship Act. Requires the Department of Human Services to establish the Community Mental Health Workforce Paid Internship Program to provide funding to eligible entities to support paid internships for non-clinical staff positions within a community mental health organization. Requires the Department to develop the necessary application procedures and standards for acceptance for eligible entities, including, but not limited to, consideration of (1) workforce shortages; (2) service to underserved or rural communities; (3) commitment to training, supervision, and mentorship of interns; and (4) efforts to promote workforce development. Sets forth internship requirements and the permissible uses for funds awarded under the program. Requires eligible entities to submit yearly reports to the Department outlining (1) number of interns hired; (2) duration of internships; (3) positions of internships; and (4) employment outcomes, such as retention, following internship. Requires the Department to submit a report, every 2 years, to the General Assembly outlining the program's outcomes and impact. Grants the Department rulemaking authority. Provides that the General Assembly may appropriate funds for the purposes of the Act. Effective July 1, 2026.
Amends the Medicaid Technical Assistance Act. Requires the Medicaid Technical Assistance Center to collaborate with public and private partners throughout the State to identify, establish, and maintain best practices necessary for health providers to ensure their capacity to participate in the Illinois Medical Assistance Program (rather than ensure their capacity to participate in HealthChoice Illinois or YouthCare). Requires the Medicaid Technical Assistance Center to promote equitable delivery systems, remaining committed to the principle that all Medicaid recipients have accessible and equitable physical and mental health care services. Removes provisions concerning the Medicaid Technical Assistance Center's administration of network adequacy reports, and instead requires the Medicaid Technical Assistance Center to administer a network requirement plan. Provides that by using reports and data provided by the Department of Healthcare and Family Service's External Quality Review Organization on network adequacy, provider service deserts, and health care disparities by race and ethnicity, the Medicaid Technical Assistance Center shall propose for Department review and approval an annual plan for recruiting providers to participate in the Illinois Medical Assistance Program and report on outcomes of its recruitment efforts to the Department for continuous improvement. Repeals a provision requiring the Department to maximize federal financial participation for any moneys appropriated to the Department for the Medicaid Technical Assistance Center and to deposit all federal financial participation funds into the Medicaid Technical Assistance Center Fund. Repeals a provision creating the Medicaid Technical Assistance Center Fund. Amends the State Finance Act. Provides for the dissolution of the Medicaid Technical Assistance Center Fund on July 1, 2026, or as soon thereafter as practical, after the transfer of all remaining funds into the Healthcare Provider Relief Fund. Effective July 1, 2026.
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.
