Environment

Amends the Environmental Protection Act. Provides that a wastewater treatment facility located in the Village of Lisbon in Kendall County is allowed to apply for the Water Pollution Control Loan Program for the purposes of refinancing existing debt. Effective immediately.

Amends the Property Tax Code. Provides that, for the purposes of assessment, property registered in perpetuity with the register of areas under the Illinois Natural Areas Preservation Act is considered to be encumbered by a public easement and shall be depreciated to a level at which its value is $5 per acre, and any improvement, dwelling, or other appurtenant structure present on that land shall be valued at 33 1/3% of its fair cash value. Provides that a conservation right on land preserving a habitat for plant and animal species that are native to Illinois (currently, State or federal endangered or threatened species or federal candidate species) is considered to provide a demonstrated public benefit. Provides that a conservation right on land located adjacent to a park, conservation area, nature preserve, or other land or water area that is publicly owned or otherwise permanently protected for conservation purposes is considered to provide a demonstrated public benefit if the conservation right on that land furthers the conservation purposes of the adjacent protected area. Effective immediately.

Amends the Counties Code. Provides that a commercial wind energy facility owner or solar energy facility owner must file a land reclamation plan and a recycling plan with the Department of Agriculture prior to the required public hearing on the siting of a facility. Provides that the land reclamation plan must outline how the property on which a facility has been constructed will be returned to the state the property existed prior to the construction of the facility upon removal of the facility. Provides that the recycling plan must outline how the material used to construct the facility will be recycled. Provides that a commercial solar energy facility may not be sited on property where the property's soil's crop productivity index is greater than 110. Effective immediately.

HB 3474 creates an Illinois income tax credit equal to the cost of planting cover crops for individual taxpayers. It directly affects Illinois farmers and landowners who grow cover crops (plants like grasses, legumes, or wheat grown to protect soil, not for harvest). The credit applies to taxable years beginning January 1, 2026, and can be carried forward for up to five years if it exceeds the current tax liability. The bill does not change tax rates but provides a direct financial incentive for adopting cover crop practices.

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, 2026 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.

Appropriates the amount of $647,600 from the General Revenue Fund to the Department of Commerce and Economic Opportunity for a grant to the Forest Preserve District of Cook County for the administration and operation of Greencorps Chicago and Forest Preserve Experience programs within the Conservation Corps program. Effective July 1, 2025.

Provides that the amendatory Act may be referred to as the Land Conservation Incentives Act. Amends the Illinois Income Tax Act. Provides that, for taxable years beginning on or after January 1, 2025, there is a tax credit of up to $200,000 with respect to qualified real property interest conveyed for conservation and preservation purposes as the qualified donation by the taxpayer, with certain requirements. Provides that any taxpayer claiming this tax credit may not claim a credit under any similar law for costs related to the same project. Provides that any tax credits from the donation of an interest in land made by a pass-through tax entity such as a trust, estate, partnership, limited liability corporation or partnership, limited partnership, S corporation, or other fiduciary shall be used either by such entity if it is the taxpayer on behalf of such entity or by the member, manager, partner, shareholder, or beneficiary, as the case may be, in proportion to their interest in such entity if the income, deductions, and tax liability passes through such entity to such member, manager, partner, shareholder, or beneficiary, and that such tax credits may not be claimed by both the entity and the member, manager, partner, shareholder, or beneficiary for the same donation. Requires the Department of Natural Resources and Department of Revenue to adopt rules. Defines terms. Makes findings.

Amends the Environmental Protection Act. Requires the Environmental Protection Agency to annually review and update the underlying data for, and use of, indicators used to determine whether a community is designated as an environmental justice community and to establish a process by which communities not designated as environmental justice communities may petition for such a designation. Provides that an applicant for a permit for the construction of a new source that will become a major source subject to the Clean Air Act Permit Program to be located in an environmental justice community or a new source that has or will require a federally enforceable State operating permit and that will be located in an environmental justice community must conduct a public meeting prior to submission of the permit application and must submit with the permit application an environmental justice assessment identifying the potential environmental and health impacts to the area associated with the proposed project. Provides requirements for the environmental justice assessment. Contains provisions regarding public participation requirements for permitting transactions in an environmental justice community. Provides that, if the Agency grants a permit to construct, modify, or operate a facility that emits air pollutants and is classified as a minor source, a third party may petition the Pollution Control Board for a hearing to contest the issuance of the permit. Contains provisions regarding environmental justice grievances. Defines terms. Contains other provisions.

Amends the Solid Waste Planning and Recycling Act. Provides that, beginning 18 months after the amendatory Act's effective date, (1) no store or food service business shall provide or sell a single-use plastic carryout bag to a customer and (2) no grocery store shall provide or sell a single-use paper carryout bag to a customer. Preempts home rule powers. Contains other provisions. Effective immediately.

Amends the Urban and Community Forestry Assistance Act. Provides that requests for grant assistance shall include, but not be limited to, those activities that will implement or enhance: (1) current Illinois Forest Action Plans objectives; (2) local Forestry Program management objectives as determined by an urban and community forestry management plan; (3) build tree canopy capacity in underserved and disadvantaged areas of communities or counties; or (4) improve urban and community forest canopy in Illinois communities and counties. Makes changes in provisions duties of the Department of Natural Resources; the concerning grants. amounts. Defines terms.