Rep. Dave Severin

Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Makes changes concerning the taxes due under the Act on estates that contain qualified farm property. Provides that, for the purposes of calculating the State Death Tax Credit, those estates are subject to an exemption of $6,000,000 (rather than an exclusion amount of $4,000,000), which shall be deducted from the net estate value after the net estate value is computed in accordance with the Act. Provides that the exemption shall be adjusted each year according to the increase in the Consumer Price Index. Makes changes concerning the calculation of the deceased spousal unused exclusion amount for those estates. Provides for a special use valuation to provide that the value of the qualified farm property shall be calculated without regard to certain limitations under the Internal Revenue Code. Makes changes concerning the definition of "qualified heir". Effective January 1, 2027.

Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to the foster care expenses, not to exceed $1,000 in any taxable year, paid or incurred by the taxpayer with respect to a qualified dependent child. Provides that the credit may be prorated. Provides that the credit is refundable if the taxpayer's federal adjusted gross income for the taxable year does not exceed $50,000. Effective immediately.

Amends the Assisted Living and Shared Housing Act. Provides that the Department of Public Health shall allow assisted living establishments and supportive living establishments to provide an approved course of training for certified nursing assistants at the establishment, so long as the training meets the requirements of the Nursing Home Care Act and rules adopted by the Department. Sets forth provisions concerning the supervised clinical training portion of the training program. Provides that the Department shall adopt rules requiring that the Health Care Worker Registry include information identifying where an individual received clinical training and may amend specified rules as necessary to implement the certified nursing assistant training program.

Amends the Courses of Study Article of the School Code. Provides that, as a prerequisite to receiving a high school diploma, each pupil entering the 9th grade beginning with the 2028-2029 school year must successfully complete either 2 years of foreign language courses or at least 2 years of career-focused coursework that has been authorized by the State Board of Education as meeting the requirements for a College and Career Pathway Endorsement under the Postsecondary and Workforce Readiness Act (rather than requiring the successful completion of 2 years of foreign language courses). Amends various Acts relating to the governance of public universities in Illinois. Provides that a public university may not require State public high school graduates, as a condition of acceptance, to have completed any years of foreign language courses unless the university permits, as an alternative to completion of a foreign language course, attainment of a College and Career Pathway Endorsement under the Postsecondary and Workforce Readiness Act. Effective immediately.

Amends the Illinois Insurance Code. Provides that no provision of the Illinois Insurance Code, or any other law, prohibits assignability rights to an insured under any policy of dental insurance (in addition to accident and health insurance). Provides that if an enrollee or insured of an insurer, health maintenance organization, managed care plan, health care plan, preferred provider organization, dental service plan corporation, dental insurer, or third party administrator assigns a claim to a health care professional, or health care facility, a dental care provider, or a dental care facility, then payment shall be made directly to the health care professional, or health care facility, dental care provider, or dental care facility, including any required interest. Effective immediately.

Amends the State Officials and Employees Ethics Act. Provides that the Legislative Ethics Commission shall adopt no rule requiring the Legislative Inspector General to seek the Commission's advance approval before issuing a subpoena. Provides that any existing rule, as of the effective date of the amendatory Act, requiring the Legislative Inspectors General to seek the Commission's advanced approval before issuing a subpoena is void. Provides that within 60 days after receipt of a summary report and response from the ultimate jurisdictional authority or agency head, the Executive and Legislative Ethics Commissions shall make available to the public the report and response or a redacted version of the report and response (currently, report required to be made public only if it resulted in a suspension of at least 3 days or termination of employment). Removes language providing that the Legislative Inspector General needs the advanced approval of the Commission to issue subpoenas. Makes conforming changes. Effective immediately.

Amends the Downstate Teacher Article of the Illinois Pension Code. In a provision concerning the contribution required to establish service credit for certain service as a teacher or administrator employed by a private school recognized by the Illinois State Board of Education, changes the amount of the interest payment required to establish that service credit from interest at the actuarially assumed rate to regular interest.

Amends the Department of Transportation Law of the Civil Administrative Code of Illinois. Requires the Department of Transportation to create an expedited process for municipalities or counties to submit a request for an expedited review for intersections on State roads.

Amends the Human Trafficking Resource Center Notice Act. Requires that the Department of Transportation post a notice as required under the Act in all public restrooms of each roadside rest area.

Amends the Election Code. Prohibits a political committee from making certain expenditures to provide a defense in any criminal case or a defense in a civil case against any claims that a person has committed misconduct in his or her capacity as a public official, any claims of sexual harassment, or any claims of discrimination. Requires that a person found to have used campaign contributions in violation of the Code shall return contributions to the contributor or pay to the State if the contributor cannot be identified or reimbursed. Requires the political committee to include information on the contributions returned to the contributor or paid to the State in the committee's quarterly report to the State Board of Elections.