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.

Rep. Sharon Chung
Sponsored bills
Creates the Civil Remedies for Nonconsensual Recording of Children Act. Creates a civil action for a child or the parent or legal guardian on behalf of a child if a person (1) makes a video record or transmits a live video of the child without the consent of the child's parent or guardian in a restroom, tanning bed, tanning salon, locker room, changing room, or hotel residence; or (2) makes a video record or transmits a live video of a child without the consent of the child's parent or guardian in a residence in which the child does not reside. Provides for exceptions. Provides that a child who proves by a preponderance of the evidence that a defendant violated the Act against the child is considered obviously and materially harmful to the child and is per se harmful and traumatic. Authorizes a prevailing plaintiff to recover: (1) the greater of: (A) economic and noneconomic damages proximately caused by the defendant's violation of the Act, including but not limited to damages for emotional distress whether or not accompanied by other damages; or (B) statutory damages, not to exceed $10,000, against each defendant found liable under the Act; (2) punitive damages; and (3) reasonable attorney's fees and costs. Provides that an action under the Act may not be brought no later than 2 years from the date the cause of action was discovered or should have been discovered with the exercise of reasonable diligence. Tolls the statute of limitation until the child becomes emancipated or attains the age of majority. Provides that if a State agency or unit of local government is required by law or ordinance to inspect a restroom, tanning bed, tanning salon, locker room, changing room, or hotel residence, the State agency or unit of local government must also inspect for hidden cameras. Provides that if a hidden camera is discovered, the owner or operator of the inspected location must post a public notice advising of the camera and the area it films. Provides that the notice must be in English and any other language that is spoken by a significant number of local residents in that area. Provides that the Act applies to causes of action accruing on or after the effective date of this amendatory Act.
Amends the Construction Site Temporary Restroom Facility Act. Changes the Act's short title to the Construction Site Temporary Restroom Facility and Sanitary Conditions for Menstruation and Lactation Act. Repeals a provision which specifies that separate toileting facilities are not required for males and females if individual portable toilet facilities are used by an owner of a portable building or building under construction to provide access to a restroom. Provides that, if a woman or an individual who menstruates is present on a work site and there are 10 or more workers of any gender at the work site, then a separate toilet facility shall be provided at the work site and designated for use by women and individuals who menstruate. Requires employers in the construction industry to provide their workers who menstruate and are performing construction activities on a work site with minimum sanitary conditions. Describes the required minimum sanitary conditions. Requires employers in the construction industry, upon request, to provide their workers who are lactating and performing construction activities on a work site with reasonable accommodations needed to express breast milk. Describes reasonable accommodations for lactation. Provides that, on or before January 1, 2027, the Department of Public Health shall provide guidance to employers on the accommodations to be provided. Authorizes employees of construction sites to call the certified local public health agency with jurisdiction over a construction site to request an inspection if noncompliance with the Act is suspected. Prohibits retaliation by employers if a call is made by an employee on a construction site for suspected noncompliance with the Act. Provides that any owner who fails or refuses to comply with the provisions of the Act commits a petty offense and is subject to a fine to be determined by the certified local public health agency (rather than only being subject to a petty offense). Defines "employer". Effective immediately.
Amends the Illinois Vehicle Code. Allows an applicant for a driver's license to submit, with the application for a driver's license, documentation confirming an intellectual disability or autism spectrum disorder so such information may be included on the person's driver's license. Provides that any such documentation is confidential. Defines "autism spectrum disorder" and "intellectual disability".
Amends the Stalking No Contact Order Act, the Civil No Contact Order Act, and the Illinois Domestic Violence Act of 1986. Provides that on issuance of a plenary order, the emergency order remains in effect until the plenary order or short form notification is served on the respondent.
Creates the Adequate and Equitable Public University Funding Act. Provides that all general operating expenses for public universities shall be distributed by the Board of Higher Education through a funding formula for eligible public institutions and shall be administered by the Board. Defines "eligible public institution". Sets forth provisions concerning the adequacy targets and resource profiles of eligible public institutions. Provides for the distribution of State appropriations and the calculation of the base funding minimum for each eligible public institution. Provides that the Board shall oversee an accountability and transparency framework for assessing the distribution and use of all funds appropriated by the funding formula and evaluating the funds' effects on institutional outcomes pertaining to student affordability, enrollment, persistence, and outcome metrics. Provides for reporting and the establishment of an Accountability and Transparency Committee. Provides that the Board shall establish a Funding Formula Review Panel tasked with studying and reviewing topics pertaining to the implementation and impact of the funding formula. Contains provisions concerning the Board's annual budget request and the collection of data. Amends the Board of Higher Education Act. Removes certain provisions concerning budget proposals. Effective immediately.
Creates the Illinois Menopause Equity and Care Act. Amends the Department of Public Health Powers and Duties Law. Requires the Department of Public Health to create educational materials regarding menopause, including symptoms, treatment options, and patient rights for distribution to the public online. Amends the Illinois Insurance Code. Provides that on or after January 1, 2028, all individual and group health insurance policies issued, renewed, or amended must provide coverage for medically necessary evaluation and treatment of perimenopause and menopause as determined by a licensed health care provider using evidence-based guidelines. Amends the Medical Practice Act of 1987. Provides if a licensee treats or evaluates patients suffering from menopause-related conditions, 5 hours of the required 50 hours must include continuing education on menopause care, including management of symptoms, hormonal and non-hormonal therapies, and bone health. Amends the Illinois Human Rights Act. Defines "menopause-related condition" includes perimenopause, menopause, and associated medical or symptomatic conditions, including, but not limited to, vasomotor symptoms, sleep disruption, cognitive or mood changes, and osteoporosis-related changes. Provides that it is a civil rights violation to unlawfully discriminate because of a menopause-related condition or fail or refuse to provide reasonable accommodations.
Amends the Illinois Municipal Retirement Fund (IMRF) Article of the Illinois Pension Code. Provides that any person for whom a municipality contributed to both the Fund and a Taft-Hartley pension plan at a rate equal to or less than $5 per hour worked since July 16, 2014 shall be deemed an employee under the Article from July 16, 2014 through the effective date of the amendatory Act. Provides that, after the effective date of the amendatory Act, a person shall be deemed an employee under the Article if the participating municipality pays an hourly contribution rate to a Taft-Hartley pension plan that is equal to or less than $5 per hour worked. Makes a conforming change. Amends the State Mandates Act to require implementation without reimbursement.
Amends the Illinois Municipal Code. Provides that a detention center facility may not be located, constructed, or operated within 1,500 feet of the property boundaries of any school, day care center, day care home, cemetery, public park, forest preserve, public housing, private residence, or place of religious worship, regardless of address. Defines "detention center facility" and "federal immigration authority". Effective immediately.
Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Provides that provisions requiring the Department of Commerce and Economic Opportunity's official website to contain a comprehensive list of State, local, and federal economic benefits available to businesses in each of the State's counties and municipalities are repealed on July 1, 2026. Provides that the following reports shall be filed on or before January 31 of each year (instead of January 1): a report on entrepreneurial assistance centers; reports on the Enterprise Zone Loan Fund and the Large Business Attraction Fund; and reports concerning cannabis social equity. Amends the Southeastern Illinois Economic Development Authority Act. Makes changes concerning the membership of the Board of the Southeastern Illinois Economic Development Authority. Amends the Illinois Income Tax Act. Extends the sunset for the apprenticeship education expense tax credit, the research and development tax credit, the angel investment tax credit, and the River Edge Redevelopment Zone tax credit. Effective immediately.