Amends the Illinois Income Tax Act. Provides that, for taxable years ending on or after December 31, 2026, the credit for employee child care shall be in an amount equal to: (1) 50% of the start-up costs expended by the corporate taxpayer to provide a child care facility for the children of its employees; and (2) 20% of the annual amount paid by the corporate taxpayer to (i) provide an on-site child care facility for the children of its employees, (ii) provide child care offsite for the children of its employees, or (iii) a combination of (i) and (ii) (currently, 30% of the start-up costs and 5% of the annual amount paid by the taxpayer in providing the child care facility). Provides that the taxpayer may coordinate with an independent child care facility to provide care for the children of employees. Effective immediately.
Amends the Mental Health and Developmental Disabilities Administrative Act. Requires the Department of Human Services to file an amendment to the Home and Community-Based Services Waiver Program for Adults with Developmental Disabilities that shall include an increase in the rate methodology sufficient to provide for a wage rate of 150% of the statewide, regional, or local minimum wage for services delivered on or after January 1, 2027, for all direct support personnel and all other frontline personnel who are not subject to the Bureau of Labor Statistics' average wage increases and who work in residential and community day services settings. Provides that for services delivered on or after January 1, 2027, the rates shall include adjustments to employment-related expenses as defined by rule by the Department. Requires the Department to adopt rules, including emergency rules, to implement the rate increases. Contains provisions on benchmark rates for therapy and counseling for adults with intellectual and developmental disabilities; tiered rates for community day services; community integration supports for community day services; and benchmark rates for CILA transportation cost and for the supported employment program for adults with intellectual and developmental disabilities. Amends the Medical Assistance Article of the Illinois Public Aid Code. Requires the Department of Healthcare and Family Services to submit a Title XIX State Plan amendment to the federal Centers for Medicare and Medicaid Services that shall include an increase in the rate methodology sufficient to provide for a wage rate of 150% of the statewide, regional, or local minimum wage for services delivered on or after January 1, 2027, for all direct support personnel and all other frontline personnel at ID/DD and MC/DD facilities. Provides that the State Plan amendment shall provide wage increases for all residential non-executive direct care staff. Effective immediately.
Amends the Smart Start Illinois Act. Expands eligibility under the Smart Start Child Care Workforce Compensation Program to Head Start and Early Head Start programs.
Amends the Illinois Municipal Retirement Fund (IMRF) Article of the Illinois Pension Code. Provides that, if the payment of a retirement annuity is made to an annuitant more than one month after that retirement annuity payment became payable, then the Fund shall pay interest to the annuitant in an amount equal to 6% of that payment of the retirement annuity. Amends the Illinois Insurance Code. In provisions concerning the municipal employee's continuance privilege, provides that if an employee has elected to have the monthly premium deducted by the Illinois Municipal Retirement Fund from the employee's monthly pension payment, then the Illinois Municipal Retirement Fund shall promptly remit the premium payments to the insurance company, regardless of whether the employee's monthly pension payment has been paid to the employee. Amends the State Mandates Act to require implementation without reimbursement.
Amends the Illinois Power Agency Act. In provisions concerning colocation of photovoltaic community renewable generation projects, changes references from "community renewable generation project" to "photovoltaic community renewable generation project" and "community solar projects" to "photovoltaic community renewable generation projects". Requires a project labor agreement for the new construction of certain facilities related to community-driven community solar projects. In a provision applying prevailing wage requirements to facilities for which a renewable energy credit delivery contract is signed, removes an exception for multi-family residential buildings with aggregate geothermal system tonnage, including colocated projects, of no more than 29 tons. Amends the Energy Transition Act. Provides that the Department of Corrections and the Department of Commerce and Economic Opportunity shall jointly develop activities to support the recruitment of eligible candidates to the Illinois Climate Works Preapprenticeship Program. Provides that the activities shall include coordinating on sharing with community-based providers the contact information of persons preparing to be released into the community, including names, addresses, phone numbers, and email addresses, if the person preparing to be released consents to the person's contact information being shared. Makes other changes.
Amends the Illinois State Police Act. Provides that the Illinois State Police Merit Board is bound by the terms and conditions of any collective bargaining agreement in place between the Illinois State Police and its employees.
Amends the School Code. Provides that beginning July 1, 2026, each school district shall determine a plan for responding to all incidents of battery committed by students against teachers and other school personnel, which shall include reporting and documentation procedures, student safety plans, behavioral intervention plans, and remedies for injured teachers and school personnel. Effective immediately.
Amends the Higher Education Student Assistance Act. Changes the name of the School and Municipal Social Work Shortage Loan Repayment Program to the Social Worker and School Counselor Shortage Loan Repayment Program. Allows a school counselor to apply for the Program. Provides that the Illinois Student Assistance Commission shall award a grant of up to $8,000 (rather than $6,500) per year for a maximum of 4 years to each qualified applicant. Provides that a grant shall be used for repayment of the recipient's educational loan instead of the Commission encouraging the recipient to use the grant to repay the recipient's educational loan. Makes other and conforming changes. Effective July 1, 2026.
Amends the Employment of Teachers Article of the School Code with respect to the removal or dismissal of teachers in contractual continued service. In provisions specifying that if a decision of a hearing officer for dismissal or of a school board for dismissal for cause is adjudicated upon review or appeal in favor of a teacher, then the trial court shall order reinstatement and shall remand the matter to the school board with direction for entry of an order setting the amount of back pay, lost benefits, and costs, less mitigation, provides that, post reinstatement, the mutually selected hearing officer shall maintain jurisdiction over the back pay so that the teacher may challenge and the hearing officer may potentially amend the school board's order setting the amount of back pay, lost benefits, interest, and costs, including, but not limited to, attorney's fees, less mitigation, through an expedited arbitration procedure, with the costs of the arbitrator borne by the school board (rather than providing that the teacher may challenge the school board's order setting the amount of back pay, lost benefits, and costs, less mitigation, through an expedited arbitration procedure, with the costs of the arbitrator borne by the school board).
Amends the Counties Code and the Illinois Municipal Code. Provides that coroners are first-responders for the purposes of provisions requiring a county that is a self-insurer for purposes of providing health insurance coverage for its employees to include mental health counseling for any county employee who is a first responder without imposing a deductible, coinsurance, copayment, or any other cost-sharing requirement on the coverage provided.
