Amends the Open Space Lands Acquisition and Development Act. Provides that, notwithstanding any other provision of law, moneys in the Open Space Lands Acquisition and Development Fund may not be appropriated, assigned, or transferred to another State fund. Effective immediately.
Makes appropriations for the ordinary and contingent expenses of the Department of Veterans Affairs for the fiscal year beginning July 1, 2026, as follows: General Funds $123,805,089; Other State Funds $131,666,257; Federal Funds $2,691,400; Total $258,162,746.
Makes appropriations for the ordinary and contingent expenses of the Environmental Protection Agency for the fiscal year beginning July 1, 2026, as follows: Other State Funds $536,333,587; Federal Funds $127,209,103; Total $663,542,690.
Makes appropriations for the ordinary and contingent expenses of the Department of Human Rights for the fiscal year beginning July 1, 2026, as follows: General Funds $16,707,700; Other State Funds $7,002,560; Federal Funds $4,794,800; Total $28,505,060.
Makes appropriations for the ordinary and contingent expenses of the Department of Central Management Services for the fiscal year beginning July 1, 2026, as follows: General Funds $2,875,624,700; Other State Funds $5,761,439,800; Total $8,637,064,500.
Appropriates $2,500,000 from the General Revenue Fund to the Department of Human Services for a grant to the Illinois Prison Project for the purposes of legal support, representation, and education for incarcerated persons in the Illinois Department of Corrections. Effective July 1, 2026.
Appropriates $3,000,000 from the General Revenue Fund to the Department of Human Services for grants and administrative and operational expenses associated with GRO Community. Effective July 1, 2026.
Amends the Tobacco Products Tax Act of 1995. Provides that remote retail sellers that meet certain sales criteria are required to collect and remit the tax under the Act. Provides that, beginning on January 1, 2027, the tax under the Act is 45% of (i) the actual cost paid by a distributor or remote retail seller for the stock keeping unit or (ii) if documentation of the actual cost is not available due to matters beyond the distributor or remote retail seller's control, the actual cost list paid by the distributor or remote retail seller for the stock keeping unit. Provides that, beginning January 1, 2027 and continuing through December 31, 2029, the tax per cigar sold or otherwise disposed of in the State, other than a little cigar, shall not exceed $0.75 per cigar. Effective January 1, 2027.
Amends the Property Tax Code. Provides that whether or not a county is subject to the Property Tax Extension Limitation Law, if that county has enjoyed, and continues to enjoy, an aggregate extension increase of not less than 4.5% per year, and this aggregate extension increase has been enjoyed and is enjoyed cumulatively and in compound fashion for a period of not less than 3 years, then in the fourth and in all succeeding years the county shall be subject to an aggregate extension limitation increase that shall not exceed 3% per year. Provides that an exception to this countywide aggregate extension increase of 3% per year shall be enjoyed by a county that successfully seeks approval by referendum from release from this cap on countywide aggregate extensions.
Amends the Property Tax Code. In a provision concerning the exemption for property used for charitable or beneficent purposes, provides that the term "institution of public charity" includes a not-for-profit organization that is organized and operated primarily as an entrepreneurial support organization and that supports, mentors, and trains entrepreneurs, if the applicant provides: (i) affirmative evidence that the organization is an exempt organization under Section 501(c)(3) of the Internal Revenue Code or its successor and (ii) affirmative evidence that the property is used for the provision of services typically provided by entrepreneurial support organizations. Provides that an entrepreneurial support organization shall satisfy the conditions for a property tax exemption with respect to any of its properties and shall be issued a charitable exemption for that property if the value of charitable services or activities provided by the entrepreneurial support organization using the property during the relevant year equals or exceeds the estimated property tax liability of the property for the year for which an exemption is sought. Specifies that the provisions of the amendatory Act are declarative of existing law and are to be given retroactive effect.
