Budget & Taxes

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 may, upon an ordinance adopted by a municipality or a county, certify an area as a food desert opportunity zone if the area is a food desert and if the area meets other specified criteria. Provides that grocery stores that open in a food desert opportunity zone may receive certain incentives under the Illinois Income Tax Act, the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Amends those Acts to make conforming changes.

Makes appropriations for the ordinary and contingent expenses of the Illinois Sports Facilities Authority for the fiscal year beginning July 1, 2026, as follows: Other State Funds $89,539,400.

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.

Makes appropriations for the ordinary and contingent expenses of the Capital Development Board for the fiscal year beginning July 1, 2026, as follows: Other State Funds $57,543,600.

Amends the Illinois Housing Development Act and the Illinois Income Tax Act. Provides that the amount of credits awarded under the affordable housing tax donation program is limited to $41,831,227 in State fiscal year 2027 and shall increase by 10% each fiscal year thereafter (currently, $32,850,352 in State fiscal years 2022 and 2023 increased by 5% each fiscal year thereafter). Provides that the affordable housing donation income tax credit applies through the taxable year ending on December 31, 2036 (currently, December 31, 2026). Effective immediately.

Appropriates $1,000,000 to the University of Illinois for the expansion of biomanufacturing and alternative protein research and development at the University's integrated bioprocessing research laboratory. Effective July 1, 2026.

Makes appropriations for the ordinary and contingent expenses of the Department of Insurance for the fiscal year beginning July 1, 2026, as follows: Other State Funds $172,345,700.

Makes appropriations for the ordinary and contingent expenses of the Illinois Department on Aging for the fiscal year beginning July 1, 2026, as follows: General Funds $1,999,065,468; Other State Funds $13,670,500; Federal Funds $213,105,600; Total $2,225,841,568.

Amends the Medical Assistance Article of the Illinois Public Aid Code. Provides that for dates of service on and after January 1, 2027, the Department of Healthcare and Family Services must increase the base per diem rate for inpatient general acute services for children's specialty hospitals that are not eligible for payments under the hospital assessment programs under the Hospital Provider Funding Article of the Code. Provides that the increase must consider the difference between children's specialty hospitals receiving hospital assessment payments and how to make rates more comparable. Permits the Department to consider spreading the increase over 3 calendar years. Effective January 1, 2027.

Appropriates $2,000,000 from the General Revenue Fund to the Department of Agriculture for the Illinois Down Payment Assistant Grant Program to offer grants for eligible applicants purchasing their first farms in the State. Effective July 1, 2026.