Sen. Win Stoller

Amends the Illinois Income Tax Act. Increases the research and development credit by providing that the increase in research and development activities shall be based on an increase over 50% of the average of the qualifying expenditures for each year in the base period (instead of 100% of the average of the qualifying expenditures for each year in the base period). Provides that the research and development credit applies on a permanent basis. Effective immediately.

Amends the Illinois Income Tax Act. Makes changes concerning the federal depreciation deduction and net operating losses to restore provisions that were in effect prior to Public Act 102-16. Amends the Business Corporation Act of 1983. Provides that no franchise tax shall be imposed on foreign or domestic corporations on or after January 1, 2024, and repeals those provisions on January 1, 2025. Effective immediately.

Amends the Herptiles-Herps Act. Provides that, notwithstanding any administrative rule to the contrary, snapping turtles may be taken by trap.

Amends the Criminal Code of 2012. Provides that a person who, in committing a domestic battery, other than by discharge of a firearm, knows the individual battered to be a person 60 years of age or older commits aggravated domestic battery.

Amends the Criminal Code of 2012. Creates the offense of domestic assault. Provides that a person commits the offense when, without lawful authority, he or she knowingly engages in conduct that places any family or household member in reasonable apprehension of great bodily harm, or permanent disability or disfigurement. Provides that if the defendant is arrested for domestic assault, upon release of the defendant from custody pending trial, the court, at the preliminary examination, shall order that the defendant refrain from contact or communication with the victim of the domestic assault and refrain from entering or remaining at the victim's residence for a minimum of 72 consecutive hours. Provides that domestic assault is a Class A misdemeanor. Defines "family or household member".

Amends the Illinois Income Tax Act. Provides that a taxpayer shall be allowed an income tax credit in an amount equal to 1.3% of the qualified research expenses made by the taxpayer in Illinois. Provides that the taxpayer is not required to have obtained a research and development credit with respect to his or her federal income taxes to qualify for the Illinois research and development credit.

Amends the Tax Increment Allocation Redevelopment Act of the Illinois Municipal Code. Extends the estimated date of completion of a redevelopment project and the retirement of obligations issued to finance redevelopment project costs for an ordinance adopted on August 18, 2002 by the City of Prophetstown to create the Redevelopment Project Area No. 1. Effective immediately.

Amends the Property Tax Code. Provides that the abatement for property located in an area of urban decay also applies to newly remodeled single-family or duplex residential dwelling units (currently, only newly constructed single-family or duplex dwelling units). Provides that provisions requiring the abatement to be reduced in 20% increments annually during the last 4 years of the abatement period apply only to abatements granted prior to the effective date. Effective immediately.

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Reinstates the exemption for the use or sale of tangible personal property purchased from an Illinois retailer by a taxpayer engaged in centralized purchasing activities in Illinois. Provides that the exemption sunsets on June 30, 2029 (currently, June 30, 2016). Effective immediately.

Creates the Ultrasound Opportunity Act. Sets forth legislative findings and definitions. Provides that at any facility where abortions are performed, the physician who is to perform the abortion, the referring physician, or another qualified person working in conjunction with either physician shall offer any woman seeking an abortion after 8 weeks of gestation an opportunity to receive and view an active ultrasound of her unborn child by someone qualified to perform ultrasounds at the facility, or at a facility listed in a listing of local ultrasound providers provided by the facility, prior to the woman having any part of an abortion performed or induced and prior to the administration of any anesthesia or medication in preparation for the abortion. Provides that the requirements of the Act shall not apply when, in the medical judgment of the physician performing or inducing the abortion, there exists a medical emergency. Contains a severability provision. Effective immediately.