Budget & Taxes

Amends the Metropolitan Transit Authority Act and the Regional Transportation Authority Act. Provides that any fixed route public transportation services provided by, or under grant or purchase of service contracts of, the Chicago Transit Authority, Suburban Bus Board, and the Commuter Rail Board shall be provided without charge to senior citizens aged 65 and older whose income does not exceed 105% of the income eligibility limitation set forth in specified provisions of the Senior Citizens and Persons with Disabilities Property Tax Relief Act (rather than who meet the income eligibility limitation set forth in that Act).

Amends the Community Behavioral Health Care Professional Loan Repayment Act. Adds a licensed occupational therapist and a licensed occupational therapy assistant to the list of health care professionals that may receive a grant of $15,000 or less per year from the Illinois Student Assistance Commission, subject to appropriation, for a maximum of 4 years.

Appropriates $250,000 from the General Revenue Fund to the Department of Commerce and Economic Opportunity for grants to be paid to the Chicago Transit Authority to pay for an ambulance equipped with advanced life-saving (ALS) capabilities and emergency medical services (EMS) personnel at the Forest Park Blue Line terminal located at 711 Des Plaines Avenue. Effective July 1, 2025.

Appropriates $250,000 from the General Revenue Fund to the Department of Transportation for establishing a pilot program connecting Northern Illinois University students from the Aurora area to Northern Illinois University. Effective July 1, 2026.

Creates the Fantasy Sports Consumer Protection Act. Provides that the Illinois Gaming Board may regulate the conduct of fantasy contest operators under the Act. Allows the Board to levy and collect fees, surcharges, civil penalties, and, on adjusted gross fantasy contest receipts imposed under the Act, monthly taxes, and identifies other powers and duties of the Board. Includes restrictions, including requiring licensing, of fantasy contest operators. Includes license requirements and requirements for allowable fantasy contests. Contains provisions relating to denial of a license, independent audits, reporting and investigation of prohibited conduct, taxes, compulsive gambling and voluntary self-exclusion, and supplier diversity goals for fantasy contest operators. Amends the Sports Wagering Act. Excludes fantasy contests from the definition of "sports wagering". Amends the Criminal Code of 2012. Provides that participants in fantasy contest wagering shall not be convicted of the offense of gambling when conducted in accordance with the Fantasy Sports Consumer Protection Act. Excludes any real estate, vehicle, boat, or any other property whatsoever used for the purposes of gambling under the Fantasy Sports Consumer Protection Act from the definition of "gambling place" under the offense of keeping a gambling place. Amends the Illinois Administrative Procedure Act. Grants the Illinois Gaming Board emergency rulemaking authority to implement the Fantasy Sports Consumer Protection Act. Effective immediately.

HB 171 proposes to appropriate $2 from the state's General Revenue Fund to Northern Illinois University (NIU). This funding is designated to cover NIU's ordinary and contingent expenses for Fiscal Year 2026. The bill is set to take effect on July 1, 2025.

Amends the Administration Article of the Illinois Public Aid Code. Requires the Department of Human Services to develop and implement a transitional benefits program for the Supplemental Nutrition Assistance Program (SNAP) that is designed in such a way that a SNAP beneficiary will not experience an immediate loss of benefits should his or her income exceed the maximum allowable income for the SNAP program. Provides that transitional benefits offered shall gradually step down the beneficiary's monthly benefit proportionate to the increase in the beneficiary's income thereby allowing for a transition to self-sufficiency while incentivizing work and financial stability. Sets forth how a SNAP beneficiary's transitional benefit will be determined under the transitional benefits program. Requires SNAP beneficiaries who are receiving transitional benefits to comply with all SNAP requirements, including work requirements. Makes implementation of the transitional benefits program subject to appropriation and any necessary federal waivers or approvals. Grants the Department rulemaking authority. Effective January 1, 2026.

Amends the Department of Transportation Law of the Civil Administrative Code of Illinois. Requires the Secretary of Transportation to establish a program through which the Secretary shall award grants to eligible entities for projects that facilitate travel by public transportation to public outdoor recreation sites for outdoor activities, including hiking, biking, boating, picnicking, hunting, fishing, wildlife observation, or other nature-based activities. Provides that the Secretary shall offer grants through the Transit-to-Trails program on an annual basis. Requires the Department of Transportation to adopt rules necessary to implement and administer the program. Provides that, in considering grant applications, the Department shall prioritize projects with demonstrated intent to enhance access to outdoor recreation opportunities for populations in greatest need of improved access to outdoor nature-based recreation. Requires the Department to provide technical assistance in preparing grant applications to applicants upon request. Provides that implementation of the grant program is subject to appropriation by the General Assembly.

Amends the Budget Stabilization Act. Provides a transfer of specified amounts from the General Revenue Fund to the Pension Stabilization Fund for fiscal years 2031 through 2041. Amends the Illinois Pension Code. With regard to each of the 5 State-funded retirement systems, provides that for State fiscal years 2027 through 2035, the minimum contribution to the System to be made by the State for each State fiscal year shall be an amount determined by the System to be sufficient to bring the total assets of the System up to 100% of the total actuarial liabilities of the System by the end of State fiscal year 2049. Makes conforming and other changes to the funding formulas. Provides that any person who earned service as a Tier 1 member or participant in any retirement system or pension fund established under this Code shall continue to earn service as a Tier 1 member and shall remain a Tier 1 member in any other retirement system or pension fund. Makes changes to the Tier 2 calculation of final average salary; the Tier 2 retirement age; and the amount of the automatic annual increases to Tier 2 annuities. Provides that, for a person who has reached the maximum percentage of salary allowed under the applicable system and who is within 5 years of the normal retirement age applicable for that member or participant, the reduction under provisions that reduce the retirement annuity due to age shall be 0%. Makes other changes. Amends the State Mandates Act to require implementation without reimbursement. Provides that the Act takes effect January 1, 2028, except that certain provisions take effect upon becoming law.

Amends the Tobacco Products Act. 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.