Amends the Property Tax Code. Establishes the State Tax Deed Equity Fund. Provides that moneys in the Tax Deed Equity Fund shall be expended exclusively for the purpose of paying the amount ordered for equity surplus payments to Illinois property owners who have lost their property by a recorded tax deed. Contains provisions concerning applications for payment from the Tax Deed Equity Fund. Makes changes to the amount of the indemnity fund fee. Makes changes concerning required notices by the tax deed grantee to the owner of the property.
Creates the Consumer Data Privacy Act. Establishes certain consumer rights relating to personal data, including the rights to confirm whether data is being processed, to correct any inaccuracies in the consumer's personal data, to delete personal data provided by the consumer, to obtain a copy of the consumer's personal data that was previously provided, and to opt out of targeted advertising, the sale of data, or profiling of the consumer. Defines terms. Applies to persons who conduct business in Illinois or produce products or services that are targeted to Illinois residents and that during the a calendar year control or process person data of at least 100,000 consumers or 25,0000 consumers and derives over 50% of gross revenue from the sale of personal data. Makes requirements for persons or entities that control and process consumer data and also exempts certain persons or entities from the statutory provisions of the Act. Provides that the Attorney General has exclusive authority to enforce the consumer data privacy rights. Creates the Consumer Privacy Fund to be administered by the Office of the Attorney General. Amends the Freedom of Information Act. Exempts from disclosure data protection impact assessments done under the Illinois Consumer Data Privacy Act. Makes a conforming change in the State Finance Act.
Amends the Administration Article of the Illinois Public Aid Code. Requires the Department of Human Services to, subject to available funding, establish a Families Receiving Emergency Support for Hunger (FRESH) Program to provide FRESH benefits to households subject to termination of the household's Supplemental Nutrition Assistance Program (SNAP) benefits, or a reduction in the household's monthly SNAP benefit allotment, if the termination or reduction in SNAP benefits occurred as a result of one or more members of the household failing to meet SNAP work requirements. Provides that, for eligible households whose SNAP benefits were reduced or terminated, FRESH benefits shall be provided as a one-time lump sum payment distributed via an Electronic Benefits Transfer card. Requires the Department to make FRESH program applications available online and at local Family and Community Resource Centers immediately upon the first of the month following the effective date of the amendatory Act. Provides that an application for FRESH benefits shall not be deemed an application for any other public aid provided under the Code. Requires the Department to provide within a specified time frame FRESH benefits to households' that experience a reduction or termination of SNAP benefits prior to or after the first month following the effective date of the amendatory Act, if certain application submission deadlines are met. Requires the Department to publish monthly data reports on the FRESH program and to include such data in the Department's annual report to the General Assembly. Prohibits the Department and local governmental units from considering a household's receipt of FRESH benefits when determining the household's eligibility for other assistance provided under the Code. Provides that the provisions of the amendatory Act are inoperative on and after January 1, 2028. Effective immediately.
Amends the Commission to End Hunger Act. Creates the SNAP Response Working Group. Provides that the co-chairs of the Commission to End Hunger shall convene and appoint the co-chairs of the Working Group. Provides that the Working Group shall review and analyze federal changes to the Supplemental Nutrition Assistance Program (SNAP), gather and analyze data regarding the potential impact of the federal changes to SNAP on Illinois residents, and gather relevant estimates and data about Illinois' SNAP payment error rate, including the monthly State-reported error rate. Requires the SNAP Response Working Group to make projections about the cost to the State to maintain SNAP in Illinois in federal Fiscal Year 2028. Directs the Working Group to submit a preliminary report to the General Assembly no later than January 1, 2027. Provides that the preliminary report shall outline the federal changes to SNAP and identify the number of State residents impacted by those changes. Further provides that the preliminary report shall include initial recommendations for State action to prevent or mitigate any harm to State residents caused by the federal changes and shall project the cost to maintain the Supplemental Nutrition Assistance Program in Illinois in federal Fiscal Year 2028. Provides that, no later than April 1, 2027, the Working Group shall issue a full report to the General Assembly that includes an analysis on the impact of federal changes to SNAP on Illinois, final recommendations for State action to prevent or mitigate harm resulting from those changes, updated projections of the cost to maintain the program in federal Fiscal Year 2028, and any other cost projections relating to the Working Group's recommendations. Requires the SNAP Response Working Group to provide any relevant additional updates to its recommendations or projections as appropriate. Specifies that all reports of the Working Group shall be published by the Department of Human Services on its website. Provides that the SNAP Working Group shall be dissolved on May 31, 2027. 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.
Creates the Adult Content Age Verification Act. Provides that a commercial entity that knowingly and intentionally publishes or distributes material harmful to minors on the Internet from a website that contains a substantial portion of material harmful to minors shall be subject to civil penalties if the entity fails to perform reasonable age verification methods to verify the age of individuals attempting to access the material. Provides that the Attorney General may investigate alleged violations and initiate a civil action for an injunction and to assess civil penalties. Provides that the civil penalties shall be deposited into the Cyber Exploitation of Children Fund, which shall be expended for the investigation of cybercrimes involving the exploitation of children. Amends the State Finance Act to make a conforming change.
Amends the Cook County Forest Preserve District Act and the River Conservancy Districts Act. Makes changes to the competitive bidding thresholds for contracts entered into by River Conservancy Districts or the Cook County Forest Preserve District for supplies, materials, or work. Changes the bid threshold to $60,000 for contracts related to supplies or materials, $30,000 for contracts involving work, or a lower amount for any contract for supplies, materials, or work, if required by board policy. Effective immediately.
Creates the Border Community Act. Provides that a municipality may, by ordinance, apply to the Department of Commerce and Economic Opportunity to be certified as a border community if all or part of the territory of the municipality is located within 10 miles of the border between Illinois and another state and the municipality meets other stated criteria. Amends the Illinois Income Tax Act to provide that an investment credit available to a River Edge Redevelopment Zone is also available within a border community. Creates a border community construction jobs credit. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act to provide an exemption for building materials to be incorporated into real property in a border community. Amends the Property Tax Code to create a property tax abatement for property located in a border community.
Creates the Children's Social Media Safety Act. Provides that, no later than January 1, 2028, an operating system provider shall: (1) provide an accessible interface at account setup that requires an account holder to indicate the birth date, age, or both; (2) provide an operator who has requested a signal with respect to a particular user a signal that identifies the user's age by category; and (3) send only the minimum amount of information necessary to comply with the provision. Provides that an operator shall not offer a platform in the State without conducting age verification as required under the Act to determine whether a user is a minor. Provides that, for all users that the operator has actual knowledge to be a minor, the operator shall use specified default settings for the minor. Provides that a violation of the Act constitutes an unlawful practice under the Consumer Fraud and Deceptive Business Practices Act. Amends the Consumer Fraud and Deceptive Business Practices Act to make a conforming change. Effective January 1, 2027.
Amends the Educator Licensure Article of the School Code. In a provision regarding the Illinois Teaching Excellence Program, changes the definition of "hard-to-staff school" to mean a public school that either (i) is identified as hard-to-staff based on data reported on its school report card or (ii) does not have a school report card but serves a student population in which 30% or more of the student enrollment is considered low-income as determined by the State Board of Education using available enrollment or funding data, and provides that the State Board may not deny a National Board certified teacher a retention bonus solely because the public school at which the teacher is employed does not have a school report card.
Amends the Sports Wagering Act. Defines "sports wagering". Provides restrictions on pool sports wagering. Provides that the Illinois Gaming Board may issue master sports wagering licenses to persons to conduct sports wagering over the Internet or by mobile applications. Provides that applicants shall pay the Board a nonrefundable $250,000 application fee for a master sports wagering license. Provides that the initial fee for a master sports wagering license for an online sports wagering operator is $15,000,000. Provides that the master sports wagering license is valid for 4 years. Sets forth a $1,000,000 license renewal fee and a privilege tax on the fantasy contest operator licensee's adjusted gross fantasy contest receipts based on specified rates. In a provision concerning voluntary self-exclusion programs for sports wagering, includes fantasy contests. Allows the Board to regulate the conduct of fantasy contest operators under the Act. Creates provisions concerning fantasy contests and legislative intent; definitions; board powers; licensure; conduct of contests; duties of licensees; audits and recordkeeping; and responsible gaming. Amends the Criminal Code of 2012. Provides that participants of fantasy contests conducted in accordance with the Sports Wagering Act shall not be convicted of gambling. Makes changes in provisions concerning recoverable gambling losses. Amends the Illinois Administrative Procedure Act to authorize emergency rulemaking. 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.
