Budget & Taxes

Makes appropriations for the ordinary and contingent expenses of the Department of Military Affairs for the fiscal year beginning July 1, 2026, as follows: General Funds $25,882,300; Other State Funds $6,100,000; Federal Funds $43,210,700; Total $75,193,000.

Amends the Clerks of the Courts Act. Increases the filing fee and appearance fee in civil actions. Requires $5 of those fees to be deposited into the Guardianship and Advocacy Fund. Provides that no fee may be charged for accounts filed for guardianships established for minors under the Minors Article of the Probate Act of 1975 or for disabled adults of the Probate Act of 1975. Provides that no fee may be charged for a commitment petition or petition for discharge under the Mental Health and Developmental Disabilities Code. Repeals the provisions imposing the guardianship and advocacy operations fee.

Appropriates $500,000 from the General Revenue Fund to the Department of Commerce and Economic Opportunity to create the Chicago Cultural district. Effective July 1, 2026.

Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Creates the Small Communities Health and Safety Grant Program. Provides that the Department of Commerce and Economic Opportunity shall use funds deposited into the Small Communities Health and Safety Competitive Grant Fund to create and administer a statewide, competitive grant for municipalities and units of local government with populations under 50,000 to make capital and infrastructure improvements that promote and support the health and safety of residents of those municipalities and to pay for the ordinary and contingent expenses of the program. Provides that the Department shall receive and consider applications from eligible municipalities and units of local government for grants. Amends the State Finance Act. Creates the Small Communities Health and Safety Competitive Grant Fund as a special fund in the State Treasury. Amends the Build Illinois Bond Act. Provides that, beginning in fiscal year 2027, in each fiscal year, the State Comptroller shall order transferred and the State Treasurer shall transfer from the Build Illinois Bond Fund to the Small Communities Health and Safety Competitive Grant Fund a portion of the amount set aside for capital improvements not to exceed $70,000,000.

Makes appropriations for the ordinary and contingent expenses of the Office of Executive Inspector General for the fiscal year beginning July 1, 2026, as follows: General Funds $10,980,500; Other State Funds $2,089,600; Total $13,070,100.

Amends the Counties Code. Provides that, if Cook County is delinquent in distributing property tax proceeds to taxing districts the proceeds of property taxes imposed by the taxing districts that Cook County is required to collect from taxpayers and distribute to the taxing districts, then Cook County shall reimburse the taxing districts for (i) the interest that the taxing districts would have earned from keeping the proceeds of property taxes in reserves and (ii) the interest that taxing districts paid on debts incurred because Cook County is delinquent in distributing property tax proceeds to taxing districts.

Amends the State Finance Act. Provides that, if the federal government discontinues, suspends, or limits specialized crisis services for lesbian, gay, bisexual, transgender, queer, and other sexual and gender minority youth and young adults available through the 9-8-8 Suicide and Crisis Lifeline, the Department of Human Services may use moneys in the Statewide 9-8-8 Trust Fund to provide for those discontinued, suspended, or limited specialized crisis services for the duration of the discontinuation, suspension, or limitation. Effective immediately.

Makes appropriations for the ordinary and contingent expenses of the Western Illinois University for the fiscal year beginning July 1, 2026, as follows: General Funds $59,116,600; Other State Funds $10,000; Total $59,126,600.

Amends the Illinois Income Tax Act. Provides that any individual or entity that engages in beekeeping at a qualified beekeeping property during the taxable year shall be entitled to an income tax credit equal to the lesser of 100% of the liability insurance premiums paid by that individual or entity during the taxable year in connection with the qualified beekeeping property or $1,000.

Appropriates $750,000 to Southern Illinois University for use by the Advanced Energy Institute for grants, operations, and other purposes. Effective July 1, 2026.