Rep. Will Davis

Amends the Illinois Income Tax Act. Allows an income tax credit for each individual taxpayer who is a teacher teaching in a school in Illinois. Provides that the amount of the credit is equal to the eligible classroom expenses made by the taxpayer during the taxable year, but the credit may not exceed $500. Defines "eligible classroom expenses" as the aggregate amount of nonreimbursed classroom expenses made by the taxpayer during the taxable year less $250. Provides that the credit may not be carried forward or back and may not reduce the taxpayer's liability to less than zero. Effective immediately.

Amends the Illinois Income Tax Act. Increases the rate of tax on individuals and on trusts and estates from 3% to 4%. Increases the amount of the standard exemption for individuals from $2,000 to $12,000. Provides that for each taxable year beginning on or after January 1, 2005, the amount of the earned income tax credit is 20% (now, 5%) of the federal tax credit. Effective immediately.

Amends the State Finance Act. Provides that all amounts in the petty cash fund at each Department of Revenue Facility may be retained on the premises of that facility (now, all amounts in any such fund of less than $1,000 but over $100 must be kept in a checking account in a bank or savings and loan association or trust company). Effective July 1, 2005.

Creates the Supreme Court Campaign Reform Act. Provides that candidates for the Supreme Court may apply for a public financing benefit in connection with their campaign. Sets the amount of the public financing benefit at $750,000 for the general primary and general election cycle. Sets requirements for qualifying for the public financing benefits. Limits the amount of private contributions qualified candidates may accept. Limits the amounts that non-participating candidates may accept from private sources during campaign periods to $1,000 in the aggregate. Provides that qualified candidates must be distributed a line of credit from the Illinois Supreme Court Democracy Trust Fund to be used for lawful political expenditures. Provides for the increase of the line of credit if non-complying candidates make certain expenditures. Sets penalties for violations of the Act. Provides that the Illinois Supreme Court may require attorneys to contribute money to the Fund not to exceed $25 annually. Contains other provisions. Amends the Election Code. Provides that a payment for electioneering communications is an "expenditure". Provides that a group that "accepts contributions or makes expenditures during any 12-month period in an aggregate amount exceeding $3,000 for the purpose of electioneering communications" is a political committee. Allows the Board of Elections to impose a fine against a committee that fails to report expenditures that could trigger matching funds under the Supreme Court Campaign Reform Act. Amends the State Finance Act. Creates the Illinois Supreme Court Democracy Trust Fund. Amends the Illinois Income Tax Act. Requires the Department of Revenue to print on its standard individual income tax form a provision by which the taxpayer may make a contribution (not less than $1) to the Illinois Supreme Court Democracy Trust Fund. Amends the Clerk of the Courts Act. Requires circuit court clerks to transfer $1 from each appearance fee paid to the State Treasurer for deposit into the Supreme Court Democracy Trust Fund and, to defray that expense, the county board may, by resolution, require the clerk of the circuit court in the county to charge and collect a Supreme Court Democracy Trust Fund fee of not more than $1, which shall be paid at the time that any appearance fee is paid. Effective immediately.

Amends the School Code with regard to the State aid formula. Increases the foundation level of support by $250. Effective July 1, 2005.

Amends the Illinois Vehicle Code. Provides for the issuance of Iraqi Freedom license plates at an additional initial charge of $40 and an additional renewal charge of $27 with eligibility requirements to be determined by the Secretary of State. Provides that $15 of the initial charge and $2 of the renewal charge shall be paid into the Secretary of State Special License Plate Fund and $25 of the initial charge and $25 of the renewal charge shall be paid into the Illinois Veterans Assistance Fund. Amends the Illinois Lottery Law. Provides that the moneys deposited into the Illinois Veterans Assistance Fund from the sale of Iraqi Freedom license plates may, subject to appropriation, be used by the Department of Veterans' Affairs to provide grants to assist in the financial and educational support of minor and dependent children of veterans who died or were disabled in the line of duty.

Amends the Property Tax Code. Provides that if a county or municipality acquires certain property on which taxes are delinquent, the county or municipality may petition the circuit court to determine (i) that waste was committed or suffered on the property on or after the date the taxes on the property first became delinquent and (ii) the extent to which the waste diminished the fair market value of the property. Holds each person whose acts or omissions caused the waste jointly and severally liable for (i) the entire amount of the delinquency and (ii) damages based on the amount of the diminishment. Imposes criminal penalties for intentional waste of the property. Effective immediately.

With respect to measuring Adequate Yearly Progress under the federal No Child Left Behind Act of 2001, urges the U.S. Department of Education to create a pre-AYP classification.

Amends the Property Tax Code. Provides that a member of the armed forces of the United States, other than a reserve component, on active duty on the due date of any installment of taxes due under the Property Tax Code shall not be deemed delinquent in the payment of the installment until 90 days after the due date or, if the member is deployed outside the continental United States, 90 days after the member is redeployed to the continental United States. Provides that members of the reserve components of the armed forces of the United States or members of the National Guard who are on active duty shall not be deemed delinquent in the payment of the installment until 90 days (now, 30 days) after the member returns from active duty. Deletes provisions concerning an amnesty period in Cook County for certain National Guard members for taxes on homestead property due and payable in 1991 or 1992. Effective immediately.

Amends the Illinois Vehicle Code. Increases from 6 months to one year the term of a statutory summary suspension of driving privileges for failure or refusal to complete a test or tests to determine alcohol, drug, or intoxicating compound concentration.