Amends the Property Tax Code. Authorizes Chief County Assessment Officers in counties with 3,000,000 or more inhabitants to renew an individual's low-income senior citizen exemption under the Code without an annual application if the applicant has previously provided the full social security number or individual taxpayer identification numbers for all members of the applicant's household. Provides that, if a Chief County Assessment Officer is unable to verify that an applicant remains eligible for the low-income senior citizen exemption, then the Chief County Assessment Officer shall notify the applicant and provide the applicant with an opportunity to demonstrate the applicant's eligibility for the exemption. Amends the Freedom of Information Act. Exempts from disclosure under the Act information submitted to a Chief County Assessment Officer in applications for the low-income senior citizen exemption under the Property Tax Code.
Appropriates $3,000,000 from the General Revenue Fund to the Secretary of State for a recurring, permanent program for the awarding of grants to Illinois academic libraries for open education resources. Effective July 1, 2026.
Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Provides that the Department of Commerce and Economic Opportunity shall, subject to appropriation, establish the Hydroponic Initiative Grant Program to help increase access to and the availability of healthy food in areas designated as food deserts in the State and assist areas with significant levels of vacant developed commercial space, as determined by the Department, by providing grants to persons for the establishment of hydroponic agriculture facilities within vacant developed commercial space. Authorizes the Department of Commerce and Economic Opportunity to grant awards for market or site feasibility studies, for purchases of ownership of vacant developed commercial space, for capital improvements, planning, renovations, durable and non-durable equipment purchases, or other costs as determined by the Department of Commerce and Economic Opportunity. Allows for rulemaking by the Department of Commerce and Economic Opportunity. Defines terms. 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.
Makes appropriations for the ordinary and contingent expenses of the Illinois State University for the fiscal year beginning July 1, 2026, as follows: General Funds $82,997,100; Other State Funds $30,000; Total $83,027,100.
Appropriates $1,000,000 from the General Revenue Fund to the Department of Human Services for a grant to Special Olympics Illinois for costs associated with contingent and operational expenses. Effective July 1, 2026.
Amends the School Code. Requires the State Board of Education to make grants available for community schools separate and apart from any federal appropriations to be issued to the Afterschool for Children and Teens Now Coalition (ACT Now) through its fiscal sponsor Metropolitan Family Services and disbursed to 32 partner schools in the State. Requires all ACT Now partner schools to develop plans for implementing community schools that include activities in all of the pipeline services. Requires ACT Now partner schools to submit data on services designated by ACT Now annually to the State Board. Requires ACT Now partner schools to submit all oversight and accounting procedures established by ACT Now to the State Board. Requires ACT Now to conduct technical assistance services, provide professional development to schools and partners, and conduct an annual evaluation of a grant awarded by the State Board. Effective July 1, 2026.
Amends the Illinois Income Tax Act. Provides that provisions of the Act that provide that a taxpayer's unitary business group does not include members whose business activity outside the United States is 80% or more of the member's total business activity apply only for taxable years ending before January 1, 2027. Makes corresponding changes to deductions and addition modifications concerning those members of the unitary business group. Provides that, with respect to the term "foreign person", "United States" means the 50 states of the United States, the District of Columbia, the territories and possessions of the United States, and any area over which the United States has asserted jurisdiction or claimed exclusive rights with respect to the exploration for or exploitation of natural resources. Adds provisions concerning joint and several liability of members of a combined reporting group. Effective immediately.
Creates the Fixing Illinois Higher Education Funding Act. Requires the Board of Higher Education to study the cost drivers of State universities and develop a comprehensive, 10-year plan to ensure the long-term performance and sustainability of higher education in the State that ensures funding supports education outcomes, assesses the affordability of higher education for students, and supports long-term economic and workforce development goals. Sets forth factors to be studied. Requires the Board to issue a report based on the findings of the study to the Governor and the General Assembly no later than March 31, 2027. Effective immediately.
Amends the Medical Assistance Article of the Illinois Public Aid Code. Provides that on and after January 1, 2027, the reimbursement rates for all dental services for children shall be increased 50% above the rates in effect on December 31, 2025. Effective January 1, 2027.