Amends the Illinois Income Tax Act. Creates a deduction for the full amount of union dues paid by the taxpayer during the taxable year if the taxpayer was not allowed a federal deduction under the Internal Revenue Code. Provides that, if any amount of union dues representing federal miscellaneous itemized deductions was allowed as a federal deduction, then the amount allowed as an Illinois deduction shall be a percentage of the union dues disallowed under the Internal Revenue Code. Provides that the deduction is exempt from the Act's automatic sunset provision. Effective immediately.
Amends the Compassionate Use of Medical Cannabis Program Act and the Cannabis Regulation and Tax Act. Provides that a union representative of an employee of any business regulated under the Acts shall not be hindered by any provision in the Acts from accessing the premises to meet with any employee that wishes to meet with that union representative.
Amends the Illinois Income Tax Act. Creates a deduction for the full amount of union dues paid by the taxpayer during the taxable year if the taxpayer was not allowed a federal deduction under the Internal Revenue Code. Provides that, if any amount of union dues representing federal miscellaneous itemized deductions was allowed as a federal deduction, then the amount allowed as an Illinois deduction shall be a specified percentage of the union dues disallowed under the Internal Revenue Code. Provides that the deduction is exempt from the Act's automatic sunset provision. Effective immediately.
Amends Illinois Income Tax Act. Creates a legacy tax credit for businesses that are headquartered in the State. Creates an employee tax credit and a collective bargaining employee tax credit. Effective immediately.
Amends the State Universities Civil Service Act. Provides that nothing in the Act or any rules adopted under the Act prevents the parties to a collective bargaining agreement from agreeing to a provision that enhances employee rights. Effective immediately.
Amends the Transportation Benefits Program Act. Provides that the Act does not apply to a covered employer in the construction industry with respect to employees with whom the covered employer has entered into a bona fide collective bargaining agreement. Makes changes to definitions.
Amends the Illinois Public Labor Relations Act. Defines "public sector attorney" as any of the following attorneys who are not managerial employees: Assistant State's Attorneys, Assistant Public Defenders, Assistant Appellate Defenders, Assistant Appellate Prosecutors, and attorneys in the office of the Cook County Public Guardian. Provides that public sector attorneys may not strike. Provides that, if there is an impasse between a unit of public sector attorneys and a public employer, the parties shall submit the dispute to interest arbitration. Effective December 1, 2026.
Amends the Illinois Public Labor Relations Act. Provides that the Illinois Labor Relations Board or the panel having jurisdiction shall determine whether a violation of the Act was serious enough that the Board or panel is unable to order a make-whole remedy. Describes potential reasons for such a determination. Provides that, if the Board makes a determination that the violation frustrated the purposes of the Act, the Board shall include the availability of interest arbitration in its order and, upon request of the charging party, the parties must participate in the impasse arbitration procedures.
Amends the Illinois Worker Adjustment and Retraining Notification Act. Provides that an employer shall provide severance pay to a terminated employee equal to one week of pay for each full year of employment. Provides that, if the employer provides any employee with less than the number of days of notification required under the Act, the employer shall provide that employee with an additional 4 weeks of pay. Sets forth provisions concerning severance pay provided by the employer under a collective bargaining agreement and waiver of rights under the provisions.
Creates the Paid Family and Medical Leave Insurance Program Act. Creates the Division of Paid Family and Medical Leave within the Department of Labor. Requires the Division to establish and administer a paid family and medical leave insurance program that provides benefits to employees. Provides that the program shall be administered by the Deputy Director of the Division. Sets forth eligibility requirements for benefits under the Act. Provides that a self-employed individual may elect to be covered under the Act. Contains provisions concerning disqualification from benefits; compensation for leave; the amount and duration of benefits; payments for benefits under the Paid Family and Medical Leave Insurance Program Fund; employer equivalent plans; annual reports by the Department; hearings; penalties; notice; the coordination of leave provided under the Act with leave allowed under the federal Family and Medical Leave Act of 1993, a collective bargaining agreement, or any local county or municipal ordinance; rulemaking; and other matters. Amends the State Finance Act. Creates the Paid Family and Medical Leave Insurance Program Fund. Amends the Freedom of Information Act. Exempts certain documents collected by the Division of Paid Family and Medical Leave from the Act's disclosure requirements. Effective immediately.
