Sen. Don DeWitte

Amends the Property Tax Code. Provides that no interest or penalties shall be imposed with respect to property that is included in a decedent's probate estate at the time of a delinquency if the representative of the decedent's estate applies with the county treasurer for a waiver of those amounts and is granted that waiver. Provides that the waiver shall apply beginning on the date of the decedent's death until the earlier of either: (i) the date on which the property is sold, transferred, or conveyed or (ii) the date on which the estate is closed.

Amends the Property Tax Code. In provisions concerning the senior citizens homestead exemption, permanently removes the requirement to reapply for the exemption in counties with 3,000,000 or more inhabitants (currently, that requirement was eliminated only for taxable years 2019 through 2023). In counties with less than 3,000,000 inhabitants, provides that, if the county board passes a resolution removing the requirement to reapply for the exemption, the chief county assessment official shall conduct, by no later than December 31 of the first year of each reassessment cycle, an audit of all senior citizen homestead exemptions granted for the preceding reassessment cycle.

Amends the Missing Persons Identification Act. Requires a law enforcement agency to attempt to obtain a biological sample from closely related family members of the missing person or a personal item of the missing person beginning 30 days after the date of the missing person report (rather than within 30 days after receipt of a report). Provides that a law enforcement agency may not establish or maintain a policy that requires the observance of a waiting period before accepting a missing person report. Modifies the circumstances under which a law enforcement agency may not refuse to accept a missing person report. Requires a law enforcement agency to notify a person responsible for the missing person's welfare, or other specified individuals, about specified efforts to locate a missing person. Provides that, if a person remains missing for 30 days after the date of report, the law enforcement agency shall immediately (rather than may) generate a report of the missing person within NamUs, and the law enforcement agency shall (rather than may) attempt to obtain specified information and materials that have not been received. Modifies the follow-up action required by a law enforcement agency after creation of a missing person report. Modifies the definition of "high-risk missing person". Upon receipt of a missing person report (rather than immediately), requires the responding local law enforcement agency to enter all collected information relating to the missing person case in the Law Enforcement Agencies Data System and the National Crime Information Center. Makes other changes to reporting requirements. Modifies requirements for submission of fingerprints from unidentified remains for analysis as well as other requirements relating identified human remains. Provides that an assisting law enforcement agency, a medical examiner, a coroner, or the Illinois State Police may not close an unidentified person case until the individual has been identified and must keep the case active. Requires the coroner, medical examiner, or assisting law enforcement agency (rather than the coroner or medical examiner) to obtain a biological (rather than DNA) sample from an individual whose remains are not identifiable, and modifies how the sample may be analyzed and labeled. Makes other changes.

Amends the Mental Health and Developmental Disabilities Administrative Act. Provides that, for community-based providers serving persons with intellectual/developmental disabilities, subject to federal approval of any relevant Waiver Amendment, the rates taking effect for services delivered on or after January 1, 2025 shall include an increase in the rate methodology sufficient to provide a $3 per hour wage rate increase 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, with at least $1.50 of those funds to be provided as a direct increase to base wages and the remaining $1.50 to be used flexibly for base wage increases. Provides that the rates taking effect for services delivered on or after January 1, 2025 shall include an increase sufficient to provide wages for all residential non-executive direct care staff, excluding direct support personnel, at the federal Department of Labor, Bureau of Labor Statistics' average wage as defined by rule by the Department of Human Services. Provides that for facilities licensed by the Department of Public Health under the ID/DD Community Care Act as ID/DD facilities and under the MC/DD Act as MC/DD facilities, subject to federal approval of a State Plan Amendment, the rates taking effect for services delivered on or after January 1, 2025, shall include a $3 per hour wage rate increase 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, with at least $1.50 of those funds to be provided as a direct increase to all aide base wages and the remaining $1.50 to be used flexibly for base wage increases to the rate methodology for aides. Provides that for residential services delivered on or after January 1, 2025, the rates shall include an increase sufficient to provide wages for all residential non-executive direct care staff, excluding aides, at the federal Department of Labor, Bureau of Labor Statistics' average wage as determined by the Department. Requires the Department to adopt rules, including emergency rules, to implement the amendatory Act.

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, the Retailers' Occupation Tax Act, and the Vehicle Use Tax Article of the Illinois Vehicle Code. Provides that the taxes under those Acts do not apply to a motor vehicle that is registered in the State to an Illinois resident who acquired the vehicle while the Illinois resident was stationed outside of this State as an active duty member of the military.

Amends the State Finance Act. In provisions concerning the State Aviation Program Fund, provides that grant moneys in excess of $30,000,000 shall be distributed by the Department of Transportation to airports for capital development purposes for projects identified on Transportation Improvement Plans submitted by airports on a discretionary basis by the Illinois Division of Aeronautics. Makes changes concerning the transfer of surplus moneys from the Aviation Fuel Sales Tax Refund Fund to the State Aviation Program Fund and the General Revenue Fund. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Makes changes concerning the distribution of proceeds from sales of aviation fuel.

Amends the Educator Licensure Article of the School Code. In provisions concerning the conviction of certain offenses as grounds for disqualification for licensure or suspension or revocation of a license, includes the sex offense of abuse by an educator or authority figure under the definition of "sex or other offense". Amends the Sex Offenses Article of Criminal Code of 2012. Provides that a person commits abuse by an educator or authority figure if that person holds a position of trust, authority, or supervision in relation to a student in a school, the student is at least 18 years of age, the person is at least 4 years older than the student, and the person either (1) commits an act of sexual conduct with the student or (2) commits an act of sexual penetration with the student. Provides that abuse by an educator or authority figure involving sexual conduct is a Class A misdemeanor for the first offense and a Class 4 felony for a second or subsequent offense or if there is more than one victim. Provides that abuse by an educator or authority figure involving sexual penetration is a Class 4 felony for the first offense and a Class 3 felony for a second or subsequent offense or if there is more than one victim. Provides that consent of the victim is not a defense to abuse by an educator or authority figure.

Creates the Endow Illinois Tax Credit Act. Provides that the Department of Revenue shall award income tax credits to taxpayers who provide an endowment gift to a permanent endowment fund during the taxable year and receive a certificate of receipt for that gift. Provides that the credit is equal to 25% of the endowment gift. Contains provisions setting forth maximum credit amounts. Amends the Illinois Income Tax Act to require an addition modification equal to the amount of any federal deduction claimed for an endowment gift for which a taxpayer receives a credit under the Endow Illinois Tax Credit Act. Makes conforming changes. 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 Use Tax Act and the Retailers' Occupation Tax Act. Provides that the taxes also apply to leases of tangible personal property, other than computer software, property that is subject to the Rental Purchase Agreement Occupation and Use Tax Act, and certain automobiles. Amends the Counties Code, the Illinois Municipal Code, the Civic Center Code, the Flood Prevention District Act, the Local Mass Transit District Act, and the Regional Transportation Authority Act to make changes concerning the taxation of leased property. Effective immediately.