Budget & Taxes

Makes appropriations for the ordinary and contingent expenses of the State Universities Civil Service System for the fiscal year beginning July 1, 2025, as follows: General Funds $1,510,000.

Appropriates $3,000,000 from the General Revenue Fund to the Department of Commerce and Economic Opportunity for administrative costs and grants associated with capital improvements to the City of Rockford Family Peace Center. Effective July 1, 2025.

Amends Public Act 103-0589. Increases the Fiscal Year 2025 appropriation to the Department of Agriculture from the Partners for Conservation Fund for grants to Soil and Water Conservation Districts for ordinary and contingent administrative expenses from $4,500,000 to $8,500,000. Effective immediately.

Amends the Illinois Public Aid Code. Expands the categories of families eligible for child care assistance to include families with a parent or guardian who is employed as a mental health care worker, teacher, or health care provider and has income below the specified income threshold established for such families. Provides that notwithstanding any other provision of law or administrative rule to the contrary, beginning in State Fiscal Year 2026, for families with a parent or guardian who is employed as a mental health care worker, teacher, or health care provider, the specified income threshold shall be no less than 300% of the then-current federal poverty level for each family size. Defines terms. Effective July 1, 2025.

Amends the School Code. Provides that, subject to appropriation, beginning with the 2025-2026 school year, the State Board of Education shall award grant money in the form of a voucher of $125,000 to a school district that submits a grant application to the State Board to be applied on the total purchase price of an electric school bus to effectively lower the purchase price of the electric school bus to the school district. Sets forth eligibility requirements for a school district to receive a grant. Provides that the State Board of Education shall annually disseminate a request for applications for grants towards the purchase of a electric school bus grant and applications shall be accepted on an annual basis. Provides that if the appropriation for grants under this Section for a given fiscal year is less than the amount required to fund all applications for grants, the State Board of Education shall give priority to school districts designated as Tier 1 or Tier 2 that do not have any electric school buses. Sets forth the application requirements. Allows the State Board of Education to adopt any rules necessary for the implementation of the provisions. Effective immediately.

Amends the General Assembly Article of the Illinois Pension Code. Provides that, in any fiscal year in which the total assets of the System are at least 90% of the total actuarial liabilities of the System, the minimum contribution by the State for that fiscal year shall be the System's normal cost for the fiscal year, plus a supplemental payment in any year in which the total assets of the System are less than 120% of the total actuarial liabilities. Provides that the supplemental payment is to be calculated by using a 30-year rolling amortization to target a ratio of the System's total assets to the System's total actuarial liabilities of 120%. Provides that, if the ratio of the System's total assets to the System's total actuarial liabilities is 120% or greater, but 130% or less, the State is only obligated to make a payment of the normal cost for the fiscal year. Provides that, in any fiscal year in which the ratio of the System's total assets to the System's total actuarial liabilities exceeds 130%, no payment, either for the normal cost or a supplemental payment, shall be paid to the System. Makes conforming changes.

Makes appropriations for the ordinary and contingent expenses of the Illinois Emergency Management Agency and Office of Homeland Security for the fiscal year beginning July 1, 2025, as follows: General Funds $27,747,500; Other State Funds $598,020,700; Federal Funds $1,601,143,852; Total $2,226,912,052.

Amends the State Board of Education Article of the School Code. Provides that, subject to appropriation, beginning with the 2025-2026 school year, the State Board of Education shall award competitive grants on an annual basis to school districts and other educational units that have school social work interns to assist those school districts and other educational units in the funding of school social work internships approved by the interns' educator preparation programs by providing stipends. Sets forth the stipend amount. Provides that the State Board of Education shall annually disseminate to school districts and other educational units that have school social work interns a request for applications for grants. Provides that grant applications shall be accepted on an annual basis. Provides that the State Board of Education shall establish procedures for submitting requests for stipends and issuing funds to approved applicants. Provides for prioritizing grants if an appropriation is insufficient to fund all applications for grants. Provides that for any school year in which grants are awarded, the State Board of Education shall produce a report on the awarding of grants, in cooperation with the school districts and educational units that are awarded grants. Sets forth requirements for the report. Provides that the report shall be posted on the State Board of Education's Internet website each school year in which grants are awarded. Amends the Board of Higher Education Act. Provides that, subject to appropriation, the Board of Higher Education shall establish and administer a grant program to support the field placement of social workers. Provides that the Board shall distribute the funds appropriated for this purpose in the form of grants to public or nonpublic institutions of higher education to expand opportunities for students who are intending to become social workers and to assist students in pursuing social-work related field placements, internships, and other work opportunities. Sets forth other requirements concerning the operation of the grant program. Effective immediately.

Amends the Tobacco Products Tax Act of 1995. Defines "electronic cigarette", "nicotine", and "tobacco products". Imposes a tax on any person engaged in business as a distributor of tobacco products at the rate of (i) 18% of the wholesale price of tobacco products sold or otherwise disposed of to retailers or consumers located in this State before July 1, 2012; (ii) 36% of the wholesale price of tobacco products sold or otherwise disposed of to retailers or consumers located in this State prior to July 1, 2025; and (iii) 45% of the wholesale price of tobacco products sold or otherwise disposed of to retailers or consumers located in this State beginning on July 1, 2025. Makes the changes made to the definition of "electronic cigarette" by this amendatory Act of the 104th General Assembly apply on and after June 30, 2025, but no claim for credit or refund is allowed on or after the effective date of this amendatory Act of the 104th General Assembly for such taxes paid during the period beginning June 30, 2025 and the effective date of this amendatory Act of the 104th General Assembly.

Amends the Higher Education Student Assistance Act. Provides that, subject to appropriation, the Illinois Student Assistance Commission shall develop and administer a medical education grant program. Provides that the goal of the program shall be to attract capable and promising students to the medical profession, increase the employment and retention of individuals who are receiving additional clinical training in medicine, and reduce any financial barriers in the medical profession. Provides that under the program, grants shall be awarded to eligible medical students and eligible resident or fellow physicians and be used to cover the nontuition costs of attending a medical or osteopathic college or school or receiving specialty or residency training, including, but not limited to, living expenses. Effective July 1, 2025.