Sen. Chapin Rose

Maddy summaryThis bill designates the Fourth Street Interstate 57 and 70 overpass in Effingham as the "Chief Warrant Officer 2 Christopher Donaldson Memorial Overpass" to honor a local resident who served in the U.S. Army. The legislation requires the Illinois Department of Transportation to install signs at the site to display the new name and to present copies of the resolution to the soldier's family, the mayor of Effingham, and the state transportation secretary. It directly affects the naming of a specific public infrastructure project in Effingham and involves the state transportation department in implementing the commemorative signage.

Creates the Farmer Tax Benefit Act. Provides that, for taxable years ending on or after December 31, 2027, landowners may apply to the Department for an income tax credit in an amount equal to either (i) 100% of the fair market value of a qualified donation of a land protection agreement or (ii) 50% of the fair market value of the qualified donation of a fee simple interest or a remainder interest in qualified real property. Specifies that the total aggregate amount of tax credits issued under the Act in any State fiscal year shall not exceed $7,500,000. Further provides that the amount of the credit that may be claimed by a landowner for any single qualified donation shall not exceed $500,000. Contains additional provisions concerning allocation of the credit by the Department of Natural Resources and other powers of the Department of Natural Resources, allowable credit use, the Illinois Land Protection Tax Credit, legislative findings, and other related matters. Amends the Illinois Income Tax Act. Makes conforming changes. Effective immediately.

Creates the Agricultural Land Conservation Act. Provides that, beginning on January 1, 2027, a Farmland Conversion Fee of $275 per acre shall be paid by the buyer or lessee of a transaction for any agricultural land that will be removed from production for the specific purpose of developing an industrial park, a commercial area, a single-family or multi-family dwelling or for being put to any other use that removes the agricultural land from production. Provides that the fee shall be collected by the Department of Agricultural. Provides for the creation of the Farmland Conversion Fee Fund as a special fund in the State Treasury. Provides that all Farmland Conversion Fees collected by the Department of Agriculture shall be contributed to the Fund. Further provides that moneys in the Fund may be exclusively used for the following purposes: (i) supporting education and programs that support healthy soil clean water, and climate-smart agricultural practices; (ii) supporting operations funding for soil and water conservation districts; (iii) covering costs associated with administering the Act; (iv) any other purposes that the Department of Agriculture determines are consistent with the purposes of the Act. Provides that, before expending moneys for any other purposes, the Department of Agriculture shall, subject to the availability of moneys in the Fund, ensure that during each State fiscal year, $10,000,000 is distributed to soil and water conservation districts, for the purpose of supporting their operations funding. Provides that $500,000 shall be distributed to the Department of Agriculture for the purposes of collecting fees and administering the program created under the Act. Provides for penalties. Effective immediately.

Amends the Illinois Emergency Management Agency Act . Provides that the Illinois Emergency Management Agency and the Office of Homeland Security shall conduct a comprehensive study of weather radar in the State. Provides that the Illinois Emergency Management Agency and the Office of Homeland Security shall prepare a written report summarizing the findings of the study. Requires the report to include recommendations, if any, for legislative or administrative action to improve or expand weather radar coverage in the State. Requires the Agency to submit the report to the Governor and the General Assembly by no later than one year after the effective date of the Act.

Amends the Fish and Aquatic Life Code. Provides that the fee for a license for a resident of the State for sport fishing devices or spearing devices is $14.50 for individuals 18 to 64 years old (rather than $14.50 for individuals 16 to 64 years old). Provides that no fee for a license or a 3-year license shall be charged to residents under 18 years old or residents 65 years old or older (rather than one-half of the fee shall be charged to residents 65 years old or older). Deletes provisions regarding fees for residents 75 years old or older. Further provides that no fee for lifetime licenses shall be charged to residents 65 years old or older.

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 January 1, 2006 by the City of Paris. Effective immediately.

Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to 10% of the manufacturing capital expenditures incurred by the taxpayer during the taxable year or, if the taxpayer is located in a rural or economically challenged area, 15% of those expenditures. Provides that the total amount of credits awarded under these provisions may not exceed $10,000,000 for any particular taxpayer in any taxable year, except that, if the capital investment is made in a rural or economically challenged area, then the maximum amount awarded for any particular taxpayer in any taxable year shall be $20,000,000. Effective immediately.

Amends the Illinois Income Tax Act. Creates an income tax credit for each taxpayer that is an eligible small employer in an amount equal to the amount paid during the taxable year by the eligible small employer to its employees as paid leave that is required by the Paid Leave for All Workers Act. Provides that an eligible small employer is an employer that employs 50 or fewer employees during the taxable year and is subject to the Paid Leave for All Workers Act. Effective January 1, 2027.

Amends the School Code. Creates the Substitute Teacher Background Check Task Force to research and identify paths through legislation, rules, and communication processes to expedite the background check process and provide reciprocity concerning background checks for licensed substitute teachers in the State to teach in school districts across Regional Offices of Education jurisdictions without having to complete multiple background checks. Sets forth meeting requirements, membership, administrative support, and compensation. Requires the Task Force to submit its findings in a report on or before October 31, 2026 to the State Board of Education and the General Assembly. Dissolves the Task Force upon submission of its report. Effective immediately.

Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Provides that, in Fiscal Year 2027 and thereafter, the Department of Commerce and Economic Opportunity shall require that any convention and tourism bureau receiving a grant from the Local Tourism Fund that requires matching funds shall provide matching funds equal to no less than 25% of the grant amount (currently, no less than 40% of the grant amount). Amends the Hotel Operators' Occupation Tax Act and the Illinois Sports Facilities Authority Act. Makes changes concerning the distribution of moneys under those Acts. Effective immediately.