Budget & Taxes

Amends the Voluntary Payroll Deductions Act of 1983. Provides that a qualified community foundation that has been approved by the Department of Revenue to issue certificates of receipt under the Illinois Gives Tax Credit Act shall automatically be considered a qualified organization under the Voluntary Payroll Deductions Act of 1983. Amends the Illinois Income Tax Act. Creates an income tax credit for individuals who (i) serve as a volunteer for 100 hours during the taxable year, (ii) do not receive any compensation for their services as a volunteer for the taxable year, and (iii) do not serve on a full-time or part-time career basis for the entity for which they volunteer. Provides that the Department of Revenue may award not more than $5,000,000 in credits under those provisions in any calendar year. Effective immediately.

Amends the State Finance Act to create the Women's Reproductive Health Care Fund. Amends the Health Care Right of Conscience Act. Makes a protocol provision mandatory (instead of at the request of the patient or legal representative of the patient) that the health care facility, physician, or health care personnel must: (i) refer the patient to, or (ii) transfer the patient to, or (iii) provide in writing information to the patient about other health care providers who they reasonably believe may offer the health care service the health care facility, physician, or health personnel refuses to permit, perform, or participate in because of a conscience-based objection. Provides that the injured person shall recover $5,000 in damages, and the violator shall pay to the circuit court clerk a penalty of $5,000 that is to be remitted as soon as practicable to the Department of Healthcare and Family Services for deposit into the Women's Reproductive Health Care Fund, a special fund created in the State treasury. Provides that, subject to appropriation and as directed by the Department of Healthcare and Family Services, all monies in the Fund shall be expended to improve women's reproductive health care and for no other purpose.

Amends the Illinois Gambling Act. Provides that from the tax revenue from riverboat or casino gambling deposited into the State Gaming Fund, an additional amount equal to 0.50% of the adjusted gross receipts generated by a riverboat in the City of Waukegan shall be divided and remitted monthly to the Lake County State's Attorney Office for the Lake County State's Attorney's Gun Violence Prevention Initiative and community violence intervention partners with at least 0.40% directly funding the Lake County State's Attorney's Gun Violence Prevention Initiative.

Appropriates $5,000,000 from the General Revenue Fund to the Department of Natural Resources for the purpose of capital grants to public museums for permanent improvement. Effective July 1, 2026.

Creates the Nitrogen Reduction Program Act. Provides that, subject to appropriation, the Department of Agriculture shall, in consultation with the Department of Natural Resources and soil and water conservation districts in the State, develop a nitrogen reduction incentive program by January 1, 2027 for the purpose of addressing water quality issues. Provides that the program will include a per-acre payment rate of not less than $5 per acre. Provides that crop management records collected from farmers shall be considered confidential. Makes findings. Defines terms. Effective immediately.

Creates the Property Justice Act. Provides that no interest shall be paid on any sale-in-error refund arising from an error or omission of a county assessor, county treasurer, sheriff, or other county office. Provides that, if interest on a sale-in-error refund is permitted, then the interest shall not exceed 6% annually. Provides that a tax purchaser may not receive more than $2,000,000 in cumulative sale-in-error refunds in a year. Provides that a tax purchaser shall be responsible for not less than 10% of the purchase amount in any sale-in-error arising from conditions discoverable upon ordinary due diligence at the time of sale. Provides that, before an annual tax sale or scavenger sale is conducted, specified officials must each execute a presale certification stating that the parcels are legally eligible for sale, that notices have been properly served, and that assessed and delinquent amounts are accurate. Creates the Community Revitalization Property Trust. Provides that the Trust shall acquire parcels that (1) receive no bids in a scavenger sale or (2) are located in a distressed municipality. Provides that the Trust shall (1) clear title on any property acquired by the Trust; (2) extinguish liens on any property acquired by the Trust; (3) package parcels acquired by the Trust for redevelopment; (4) convey parcels owned by the Trust for $1 to qualified local purchasers, including residents, nonprofits, faith-based organizations, or small developers; and (5) prioritize community-driven redevelopment. Provides that, if the State and local delinquent taxes on a parcel exceed 125% of the assessed market value of a parcel, then all amounts in excess of 125% are extinguished. Provides that the State Treasurer shall publish quarterly reports containing: (1) all sale-in-error refunds issued because of an error or omission by a county assessor, county treasurer, sheriff, or other county office; (2) the county office that caused the error or omission; and (3) the payments made because of the error or omission. Limits home rule powers. Effective immediately.

Amends the Illinois Income Tax Act. Increases the amount transferred from the General Revenue Fund to the Local Government Distributive Fund. Effective immediately.

Appropriates $10,000,000 from the General Revenue Fund to the Department of Public Health for local health protection grants for health protection programs. Effective July 1, 2026.

In addition to any amounts heretofore appropriated for Community-Based Services for Persons with Developmental Disabilities and for Intermediate Care Facilities for the Developmentally Disabled and Alternative Community Programs, appropriates $10,000,000 from the General Revenue Fund to the Department of Human Services to fund transition grants awarded under the Section 14(c) transition program to assist community agencies with active or pending 14(c) certificates transition away from subminimum wages for workers with disabilities. Effective immediately.

Creates the School Spending Efficiency and Relief Act. Requires each school district to undertake budgetary and expenditure control actions to ensure that administrative expenditures do not exceed 15% of the school district's total operating expenditures. Requires any school district with administrative expenditures exceeding 15% of its total operating expenditures to implement a mandatory annual reduction plan that reduces administrative expenditures by 1% for such time as is required to bring the school district into compliance. Prohibits any school district that is out of compliance from hiring additional administrative personnel. Requires each school district to post an annual budget report online. Allows a school district to increase its tax levy only if the average student enrollment increases by an amount proportional to the tax levy. Requires a school district to decrease its tax levy by a proportional amount whenever the school district's average student enrollment declines. Requires any new contract for a superintendent or assistant superintendent position to be made publicly available at least 30 days prior to approval. Requires any proposal by a school district to increase expenditures on outside consultants and any consultant contract in excess of $25,000 to be made publicly available at least 30 days prior to approval. Requires each school district to enact a budget that either maintains or increases instructional spending as a percentage of total school district expenditures. Provides for a State mandate relief block grant program and a voluntary statewide purchasing consortium. Makes other changes. Repeals the Act on January 1, 2032. Effective immediately.