Amends the Illinois Income Tax Act. Provides that, for taxable years ending on or after December 31, 2025, the maximum amount of the education expense credit is $1,500 (currently, $750). Effective immediately.
Makes appropriations for the ordinary and contingent expenses of the Department of Human Services for the fiscal year beginning July 1, 2025, as follows: General Funds $7,903,187,633; Other State Funds $1,871,862,304; Federal Funds $4,142,198,501; Total $13,917,248,438.
Amends the Illinois Income Tax Act. Provides that a taxpayer who employs a person with a developmental disability or a severe mental illness, as certified by the Department of Human Services, during the taxable year is entitled to an income tax credit in an amount equal to 25% of the wages paid by the taxpayer to the person with a developmental disability or severe mental illness, but not to exceed $6,000 in wages paid during the taxable year to any single qualified employee. Effective immediately.
Expresses strong support for the continued offering and expansion of night courses and programs at Illinois colleges and universities. Urges higher education institutions and governing bodies to prioritize and protect night programs from budgetary cuts or elimination.
Amends the Gas Use Tax Law. Exempts certain business enterprises from taxation under the Act. Amends the Gas Revenue Tax Act. Provides that the definition of "gross receipts" does not include consideration received from certain business enterprises. Amends the Electricity Excise Tax Law. Provides that the tax under the Act is not imposed with respect to any use by the purchaser in the process of manufacturing or assembling tangible personal property for wholesale or for retail sale or lease. Effective immediately.
HB 1954 appropriates $2 from the state's General Revenue Fund to the Court of Claims. This funding is designated to cover the court's ordinary and contingent expenses for the fiscal year 2026, beginning on July 1, 2025.
Appropriates $60,549,700 from the General Revenue Fund to the Office of Statewide Pretrial Services for operational expenses, awards, grant, permanent improvements, and pretrial services reimbursements for the fiscal year ending June 30, 2026. Makes other appropriations to the Office. Effective July 1, 2025.
Appropriates $2 from the General Revenue Fund to the Commission on Government Forecasting and Accountability for its FY26 ordinary and contingent expenses. Effective July 1, 2025.
Amends the Downstate Forest Preserve District Act. Allows the board of a forest preserve district to establish a special forest preserve district retailers' occupation tax and service occupation tax after referendum of the voters. Allows the tax to used exclusively for general purposes, including education, outdoor recreation, maintenance, operations, public safety at the forest preserves, trails, acquiring and restoring land, and any other lawful purposes or programs determined by the board of that district. Includes referendum language and additional ballot informational language. Incorporates provisions from the Retailers' Occupation Tax Act to implement the tax. Amends the State Finance Act to create the Special Forest Preserve Retailers' and Service Occupation Tax Fund. Effective immediately.
Amends the Illinois Income Tax Act. Creates an income tax deduction for any amounts paid by the taxpayer's employer on behalf of the taxpayer as part of an educational assistance program. Creates an income tax deduction for any amounts paid by the taxpayer on behalf of an employee of the taxpayer as part of an educational assistance program. Provides that the deductions are limited to the first $5,250 of such assistance so furnished to any individual. Effective immediately.
