Bills & Legislation

SPORTS WAGER-FANTASY CONTEST

Amends the Sports Wagering Act. Defines "sports wagering". Provides restrictions on pool sports wagering. Provides that the Illinois Gaming Board may issue master sports wagering licenses to persons to conduct sports wagering over the Internet or by mobile applications. Provides that applicants shall pay the Board a nonrefundable $250,000 application fee for a master sports wagering license. Provides that the initial fee for a master sports wagering license for an online sports wagering operator is $15,000,000. Provides that the master sports wagering license is valid for 4 years. Sets forth a $1,000,000 license renewal fee and a privilege tax on the fantasy contest operator licensee's adjusted gross fantasy contest receipts based on specified rates. In a provision concerning voluntary self-exclusion programs for sports wagering, includes fantasy contests. Allows the Board to regulate the conduct of fantasy contest operators under the Act. Creates provisions concerning fantasy contests and legislative intent; definitions; board powers; licensure; conduct of contests; duties of licensees; audits and recordkeeping; and responsible gaming. Amends the Criminal Code of 2012. Provides that participants of fantasy contests conducted in accordance with the Sports Wagering Act shall not be convicted of gambling. Makes changes in provisions concerning recoverable gambling losses. Amends the Illinois Administrative Procedure Act to authorize emergency rulemaking. Effective immediately.

Lakesia CollinsDemocrat

STARS ACT

Creates the Sports Tourism and Regional Strengthening Act. Contains legislative findings regarding the value of women's professional sports facilities for the economic and cultural development of the State of Illinois. Effective immediately.

Lakesia CollinsDemocrat

ALL-PAYER HEALTH CARE PAYMENT

Creates the Illinois All-Payer Health Care Payment and Global Budget Act. Creates the Illinois Health Care Cost and Payment Board as an independent body within the Department of Healthcare and Family Services and sets forth its membership and powers. Defines "commercial payer" as any health insurance issuer, health maintenance organization, or third-party administrator subject to regulation by the Illinois Department of Insurance, excluding self-funded plans governed solely by ERISA. Provides that all commercial payers shall reimburse hospitals for covered services at standardized rates established by the Board. Defines "global hospital budget" as a prospective, fixed annual operating revenue amount established for a hospital to cover all inpatient and outpatient hospital services. Provides that the Board shall establish prospective annual global hospital budgets for Illinois hospitals. Provides that the Board shall establish a unified health care data system in coordination with State agencies. Creates the Health Care Payment Reform Advisory Council to advise the Board. Provides that the Governor, in consultation with the Board, shall seek all necessary federal approvals, including Medicare demonstrations and Medicaid waivers, to implement the Act. Amends the Illinois Administrative Procedure Act, Hospital Licensing Act, Illinois Insurance Code, Health Maintenance Organization Act, and Illinois Public Aid Code with regard to the new Act. Contains a severability clause. Effective immediately.

Lakesia CollinsDemocrat

MARRIAGE ACT-EVIDENCE

Amends the Illinois Marriage and Dissolution of Marriage Act. Provides legislative intent that the misuse of artificial intelligence involves the fabrication of evidence that can be fake, manipulated, or non-existent that can have a profound effect in family law cases. Provides that its misuse can be particularly harmful in family law proceedings because of the emotion involved. Requires that on the request of either party, the court must review evidence under Supreme Court Rule 901 to evaluate proposed evidence that may have been generated by artificial intelligence as that term is defined in the Illinois Human Rights Act.

Mary Edly-AllenDemocrat

TITLE INSURANCE-VARIOUS

Amends the Title Insurance Act. Makes changes to defined terms. Prohibits any person from acting as a title insurance agent unless that person: (i) has been issued a license by the Secretary of Financial and Professional Regulation; and (ii) is registered with the Department of Financial and Professional Regulation by at least one title insurance company to perform core title agent services. Establishes disclosure requirements for criminal or disciplinary action involving a title insurance company, a title insurance agent, or independent escrowee. Requires every title insurance agent to obtain and maintain errors and omissions insurance or its equivalent in an amount that depends on whether the title insurance agent is also acting as an escrow agent. Sets forth provisions concerning requirements for the application of a title insurance agent license. Prohibits any individual, firm, association, partnership, or corporation from operating as a prelicensing or continuing education provider or administering examinations unless the provider holds a certification issued by the Department. Provides that the Secretary may set terms and conditions that a person shall be required to comply with during the term of probation for the person's authorization to operate. Effective immediately.

Mark L. WalkerDemocrat

FINANCIAL REG-FEES-INVESTIGATE

Amends the Currency Exchange Act. Removes provisions requiring the Secretary of Financial and Professional Regulation to investigate a currency exchange business at least once in each year and to review and report on the cost of operation of the Currency Exchange Section. Establishes fee-setting provisions for the administration of the Act. Amends the Sales Finance Agency Act, the Consumer Installment Loan Act, and the Safety Deposit License Act. Makes changes to the authority of the Secretary and the Director of the Division of Financial Institutions to examine and investigate a business to determine if it is in compliance with those Acts. Establishes fee-setting provisions for the administration of those Acts. Amends the Debt Management Service Act, the Debt Settlement Consumer Protection Act, and the Payday Loan Reform Act. Establishes fee-setting provisions for the administration of those Acts. Makes other changes. Effective immediately.

Mark L. WalkerDemocrat

REGULATION-TECH

Amends the Behavior Analyst Licensing Act. Makes a technical change in a Section concerning the short title.

Meg Loughran CappelDemocrat

CRIM PRO-PRETRIAL RELEASE REV

Amends the Code of Criminal Procedure of 1963. Provides that, upon the filing of a petition or a motion by the State or the court, the court shall order the revocation of the defendant's pretrial release when a defendant who was previously granted pretrial release is charged with a violation of a felony or Class A misdemeanor committed while on pretrial release. Provides that when a defendant previously granted pretrial release is charged with violation of a Class B or C misdemeanor committed while on pretrial release, the State may seek revocation of the defendant's pretrial release under the Code. Provides that a court shall deny a defendant charged with a Class X felony pretrial release only if: (1) the offense with which the defendant has been charged is not specifically enumerated in the denial of pretrial release provisions of the Code; and (2) prior to denial of pretrial release, the court has determined there is probable cause the defendant has committed a Class X felony, pursuant to the probable cause hearing in the denial of pretrial release provisions of the Code. Makes other changes.

Meg Loughran CappelDemocrat

CHILD CARE-TERMINOLOGY

Amends various Acts by replacing the terms "day care", "daycare", and "day-care", in relation to the care of a child, with the term "child care". Amends the Child Care Act of 1969. Makes changes in provisions concerning the definitions of "day care center", "part day child care facility", and "day care agency"; the prohibition of unlicensed practice; criminal background investigations; and advertisements. Repeals provisions concerning an exemption from licensure for day care homes and group day care homes serving children of military personnel and a child from a foreign state or country. Effective July 1, 2026.

Julie A. MorrisonDemocrat

TAX DEED EQUITY

Amends the Property Tax Code. Establishes the State Tax Deed Equity Fund. Provides that moneys in the Tax Deed Equity Fund shall be expended exclusively for the purpose of paying the amount ordered for equity surplus payments to Illinois property owners who have lost their property by a recorded tax deed. Contains provisions concerning applications for payment from the Tax Deed Equity Fund. Makes changes to the amount of the indemnity fund fee. Makes changes concerning required notices by the tax deed grantee to the owner of the property.

Celina VillanuevaDemocrat

PROCUREMENT-FIREARMS

Amends the Illinois Procurement Code. Creates requirements for bidders or offerors seeking the award of a contract with a State agency for the procurement of firearms, firearm ammunition, or firearm accessories and contractors who are awarded those contracts. Effective immediately.

Cristina CastroDemocrat

DISTRICT-TREATED WASTEWATER

Amends the Sanitary District Act of 1917. Provides that the board of trustees of a sanitary district organized under the Act (rather than only the board of trustees of the Sanitary District of Decatur or the board of trustees of the Bloomington and Normal Water Reclamation District) may enter into an agreement to sell, convey, or disburse treated wastewater to a private entity located within 50 miles of the District's boundaries. Provides that the board of trustees of a sanitary district organized under the Act (rather than only the board of trustees of the Sanitary District of Decatur) may accept wastewater for treatment from a private entity located within 50 miles of the district's boundaries. Provides that the board of trustees of a sanitary district organized under the Act (rather than only the board of trustees of the Sanitary District of Decatur) may acquire and accept, by gift, grant, purchase, or otherwise, a fee simple interest or any lesser interest as may be desired in real property necessary to carry out its powers under the provisions. Amends the Sanitary District Act of 1907, the Metropolitan Water Reclamation District Act, the Sanitary District Act of 1936, the Metro-East Sanitary District Act of 1974, and the Eastern Will Sanitary District Act providing similar powers to districts organized under those Acts. Amends the North Shore Water Reclamation District Act. Provides that an agreement entered into by the board of trustees of any sanitary district formed under the Act to sell, convey, or disburse treated wastewater to any public or private entity located within 50 miles of the district's boundaries (rather than within or outside of the boundaries of the sanitary district) may not exceed 30 years (rather than 20 years). Removes language providing that any use of treated wastewater by any public or private entity shall be subject to the orders of the Pollution Control Board. Amends the Environmental Protection Act. Provides that, within one year after the effective date of the amendatory Act, the Environmental Protection Agency shall establish a process for sanitary districts to obtain a permit to sell treated wastewater. Effective immediately.

Julie A. MorrisonDemocrat

PEN CD-SURS-TIER 2 RETIREMENT

Amends the State Universities Article of the Illinois Pension Code. Provides that a Tier 2 member who has at least 20 years of service in this system as a police officer or firefighter is entitled to a retirement annuity upon written application on or after the attainment of age 55 (instead of age 60) if a specified rule is applicable to the participant. Provides that the changes apply retroactively to January 1, 2011. Provides that any benefit increase that results from the amendatory Act is excluded from the definition of "new benefit increase".

David KoehlerDemocrat

ENTREPRENEUR INSTITUTE-REPEAL

Amends the Illinois State University Law. Repeals a provision regarding the Illinois Institute for Entrepreneurship Education.

David KoehlerDemocrat

SCH CD-LICENSE ENDORSEMENT

Amends the Educator Licensure Article of the School Code. In a provision regarding endorsements on Professional Educator Licenses, provides for a special education endorsement in the area of deaf-hard of hearing with sign proficiency.

David KoehlerDemocrat

PEN CD/GROUP INS-SURS SMP

Amends the State Employees Group Insurance Act of 1971. Adds to the definition of "community college benefit recipient" a person who is receiving retirement income from a self-managed plan account under the State Universities Article of the Illinois Pension Code and who meets other requirements. Amends the State Universities Article of the Illinois Pension Code. In the definition of "retire" and "retirement", provides that a participant in the self-managed plan retires, and the participant's retirement begins, when the participant is eligible for retirement under the Article, and the Retirement System Reciprocal Act (Article 20 of the Code) if applicable, and the participant begins receiving retirement income from the participant's self-managed plan account.

David KoehlerDemocrat

HOUSEHOLD HAZARDOUS WASTE

Creates the Household Hazardous Waste Stewardship Act. Requires that manufacturers implement a stewardship plan, beginning January 1, 2028, and establishes related prohibitions. Requires a manufacturer to establish, fund, and implement a stewardship program individually or collectively as part of a stewardship organization, with certain funding requirements. Lists other manufacturer and stewardship organization obligations and requirements. Requires each manufacturer who sells covered products in the State to register with a stewardship organization by April 1, 2027, and annually thereafter, and subsequently also with the Environmental Protection Agency. Requires stewardship organizations to post certain information on a website by January 1, 2028. Prohibits a manufacturer from selling a covered product, beginning in program year 2028, unless the manufacturer is registered and operates a stewardship program or is part of a stewardship organization. Requires stewardship organizations to jointly prepare, no later than January 1, 2027, a household hazardous waste needs assessment. Prohibits a retailer from selling a covered product unless the manufacturer is identified as a participant in a stewardship organization with an approved stewardship plan. Requires collection sites to keep certain records and provide certain data. Lists requirements and procedures for stewardship plans. Lists collection convenience standard requirements. Requires each stewardship organization to jointly submit, by June 1, 2029, and annually thereafter, a report to the Agency. Requires a stewardship organization to pay an annual fee to the Agency and lists responsibilities of the Agency. Exempts activities under the Act from antitrust laws. Allows the Agency to adopt rules. Provides civil penalties for violations. Specifies that it is a Class 4 or Class 3 felony to make a fraudulent material statement to the Agency under the Act. Allows for collection of covered products using a premium collection service. Makes findings. Defines terms. Effective immediately.

David KoehlerDemocrat

HOSPITAL FINANCIAL RESOLUTION

Amends the Hospital Licensing Act. Requires each hospital licensed under the Act to submit to the Department of Public Health a financial resolution plan with the specified information for the rapid and orderly resolution of finances and operations in the event of material financial distress. Establishes further reporting requirements and penalties. Includes financial resolution plans in the list of information subject to disclosure to the public from the Department. Amends the Illinois Public Aid Code. Sets forth provisions concerning financial reporting requirements for nonexempt hospitals. Provides that, if a hospital has not filed the required information within 45 days after the close of the quarterly reporting period, the Department of Healthcare and Family Services shall suspend specified authorized payments until the Department receives the required information. Provides that the Department may adopt rules, including emergency rules, necessary to implement financial reporting requirements for nonexempt hospitals. Amends the Illinois Administrative Procedure Act to authorize emergency rulemaking.

Laura FineDemocrat

REVENUE-HOMEBUILDER CREDIT

Amends the Illinois Housing Development Act. Provides that the Illinois Housing Development Authority shall issue to home builders who build single-family homes in the State (i) certificates of exemption from the Retailers' Occupation Tax Act, the Use Tax Act, the Service Use Tax Act, and the Service Occupation Tax Act and (ii) credit certifications against the taxes imposed under the Illinois Income Tax Act.

Darby A. HillsRepublican

REGULATING HEMP

Amends the Cannabis Regulation and Tax Act. In the definition of "cannabis", provides that "cannabis" does not include hemp, industrial hemp, or Illinois hemp for human consumption as defined and authorized under the Industrial Hemp Act, but includes intoxicating hemp as defined under the Industrial Hemp Act. Amends the Industrial Hemp Act. Revises definitions to conform to federal law. Adds definitions of "Illinois hemp for human consumption", "intoxicating hemp", and "synthetic hemp product". Directs the Department of Agriculture to adopt rules to conform to federal law. Directs the Department to also adopt rules regarding hemp products intended for human consumption that (1) require testing, (2) establish labeling requirements, (3) require child-resistant packaging, and (4) prohibit branding attractive to children. Prohibits the sale, offer for sale, delivery, or furnishment of a hemp product intended for human consumption to a person who is under 21 years of age. Prohibits the manufacture, distribution, sale, offer for sale, delivery, or furnishment of synthetic hemp products. Provides for civil penalties for violations to be deposited into the Industrial Hemp Regulatory Fund. Provides that the exception in the Cannabis Control Act for the Industrial Hemp Act does not apply to synthetic hemp products. Amends the Cannabis Control Act. Changes the definition of "cannabis".

Kimberly A. LightfordDemocrat

YOUTH HEALTH PROTECTION ACT

Creates the Youth Health Protection Act. Provides that a medical doctor shall not prescribe, provide, administer, or deliver puberty-suppressing drugs or cross-sex hormones and shall not perform surgical orchiectomy or castration, urethroplasty, vaginoplasty, mastectomy, phalloplasty, or metoidioplasty on biologically healthy and anatomically normal persons under the age of 18 for the purpose of treating the subjective, internal psychological condition of gender dysphoria or gender discordance. Provides that any efforts to modify the anatomy, physiology, or biochemistry of a biologically healthy person under the age of 18 who experiences gender dysphoria or gender discordance shall be considered unprofessional conduct and shall be subject to discipline by the licensing entity or disciplinary review board. Provides that no medical doctor or mental health provider shall refer any person under the age of 18 to any medical doctor for chemical or surgical interventions to treat gender dysphoria or gender discordance. Contains definitions, a statement of purpose, and legislative findings. Amends the Medical Practice Act of 1987 to make related changes.

Andrew S. ChesneyRepublican

REPRODUCTIVE HEALTH PRIVACY

Creates the Reproductive Health Records Privacy Act. Requires health information exchanges to implement policies and technical capabilities by July 1, 2027, to segregate medical information related to abortion care, restrict access by out-of-state entities, and limit disclosure. Provides enforcement through private actions and civil actions by the Attorney General, including injunctive relief and civil penalties. Defines terms. Amends the Medical Patient Rights Act to clarify patient privacy rights and allow segregation of abortion-related information in health information exchanges. Provides for severability.

Celina VillanuevaDemocrat

REVENUE-COMMUNITY DEVELOP

Creates the Community Revitalization Zone Act. Provides that a county or municipality may designate an area within its jurisdiction as a community redevelopment zone, subject to the certification of the Department of Commerce and Economic Opportunity. Sets forth the criteria for designation as a community redevelopment zone. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, with respect to tangible personal property that is purchased from a retailer located in a community revitalization zone, the taxes under those Acts are imposed at the rate of 3.25%. Effective immediately.

Willie PrestonDemocrat

TNC-SCHOOL TNC SERVICES

Amends the Transportation Network Providers Act. Sets forth additional requirements for transportation network company drivers who provide services for students to or from school, school-related activities, or school-sanctioned activities. Provides that the Act, a municipal ordinance regulating transportation network providers, and any contract between a school or school district and the TNC shall exclusively govern the school TNC services. Effective immediately.

Adriane L. JohnsonDemocrat

EDUCATION CHOICE FOR CHILD ACT

Creates the Educational Choice for Children Act. Requires the State Board of Education to submit to the Secretary of the Treasury of the United States and publish on the website of the State Board a list of all scholarship granting organizations that meet the requirements of certain provisions of the Internal Revenue Code and that are located in the State. Provides that the State Board may establish rules governing the process and documentation necessary for an entity to demonstrate that it qualifies to be included as a scholarship granting organization on the list. Requires the State Board to comply with all federal regulations pertaining to the administration of the federal tax credit established under certain provisions of the Internal Revenue Code to ensure that the State is eligible to participate in taxable years beginning after December 31, 2026. Provides that qualifying scholarship granting organizations on the list may provide scholarships for any qualified elementary or secondary education expense, to the extent allowed under federal law. Provides that the General Assembly voluntarily elects the State to: (1) participate in the federal tax credit for individuals who make qualified contributions to scholarship granting organizations within the State; and (2) identify scholarship granting organizations located in the State. Effective immediately.

Adriane L. JohnsonDemocrat

FREE PUBLIC COMMUNITY COLLEGE

Creates the Extremely High Wealth Mark-to-Market Tax Act. Provides that a resident taxpayer with net assets worth $1,000,000,000 or more on December 31 of a tax year shall recognize gains or losses as if each asset owned by that taxpayer on December 31 of the tax year had been sold for its fair market value on December 31 of the tax year but with adjustment made for taxes paid on gains in previous years. Provides that money collected under the Act, other than for administration and enforcement, shall be deposited into the Community College Tuition Fund. Amends the Public Community College Act. Beginning with the 2028-2029 academic year, prohibits a community college district from charging a student tuition and fees, unless the student is not a resident of this State. Requires the Illinois Community College Board to establish a grant program to fully reimburse community college districts for the loss of tuition and fee revenue. Repeals certain provisions related to community college tuition and fees. Amends the State Finance Act to create the Community College Tuition Fund as a special fund in the State treasury. Makes conforming changes.

Mike SimmonsDemocrat

CD CORR-MURDER-SHAKEN BABY

Amends the Unified Code of Corrections. Provides that the court shall sentence the defendant to a term of natural life imprisonment for first degree murder if the defendant, at the time of the commission of the murder, had attained the age of 18, and is found guilty of the first degree murder of a child under the age of 5 who is determined by the court, upon testimony of a physician, to have died from abusive head trauma caused by the defendant. Provides that "abusive head trauma" includes shaken baby syndrome. Defines "abusive head trauma" and "shaken baby syndrome".

Jil TracyRepublican

INC TX-LGDF

Amends the Illinois Income Tax Act. Provides that an amount equal to 10% of the net revenue realized from the State income tax during the preceding month shall be transferred from the General Revenue Fund to the Local Government Distributive Fund (currently, the amount transferred is equal to the sum of (i) 6.47% of the net revenue realized from the tax imposed upon individuals, trusts, and estates during the preceding month; (ii) 6.85% of the net revenue realized from the tax imposed upon corporations during the preceding month; and (iii) 6.47% of the net revenue realized from the tax imposed upon electing pass-through entities). Effective immediately.

Donald P. DeWitteRepublican

INC TX-PROP TX CREDIT

Amends the Illinois Income Tax Act. Provides that the credit for residential real property taxes is refundable. Effective immediately.

Erica HarrissRepublican

PROP TX-FAIRNESS TASK FORCE

Amends the Illinois Housing Development Act. Creates the Fairness in Property Tax Foreclosure Task Force. Sets forth the membership of the Task Force. Provides that the Task Force shall study and make recommendations concerning issues associated with property foreclosure for failure to pay property taxes. Amends the Illinois Governmental Ethics Act and the State Officials and Employees Ethics Act to make conforming changes. Effective immediately.

Erica HarrissRepublican

INC TX-EDUCATION

Amends the Illinois Income Tax Act. Creates an income tax credit for taxpayers who are the custodians of one or more children who attend an eligible preschool program in the State during the taxable year. Provides that the amount of the credit shall be 100% of the eligible expenses incurred by the taxpayer during the taxable year in sending the child to the eligible preschool program, but not to exceed $1,500 per child. Effective immediately.

Darby A. HillsRepublican

INC TX-DONATIONS OF PROPERTY

Amends the Illinois Income Tax Act. Creates an income tax credit for a taxpayer that makes a qualified donation of real property during the taxable year to an employer that will use the property for the purpose of providing onsite child care to its employees. Provides that the credit shall be in an amount equal to the fair market value of the property, as determined by the Department of Revenue by rule.

Darby A. HillsRepublican

INC TX-CHILD CARE

Amends the Illinois Income Tax Act. Provides that, for taxable years ending on or after December 31, 2026, the credit for employee child care shall be in an amount equal to: (1) 50% of the start-up costs expended by the corporate taxpayer to provide a child care facility for the children of its employees; and (2) 20% of the annual amount paid by the corporate taxpayer to (i) provide an on-site child care facility for the children of its employees, (ii) provide child care offsite for the children of its employees, or (iii) a combination of (i) and (ii) (currently, 30% of the start-up costs and 5% of the annual amount paid by the taxpayer in providing the child care facility). Provides that the taxpayer may coordinate with an independent child care facility to provide care for the children of employees. Effective immediately.

Darby A. HillsRepublican

DCEO-TAX CREDIT REPORT

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.

Seth LewisRepublican

ESTATE TAX-EXCLUSION AMOUNT

Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that, for persons dying on or after January 1, 2027, the exclusion amount shall be the applicable exclusion amount calculated under Section 2010 of the Internal Revenue Code as that Section exists on the effective date of the amendatory Act, including the inflation adjustment and including any deceased spousal unused exclusion amount (currently, the exclusion amount for Illinois estate tax purposes is $4,000,000). Effective immediately.

Jil TracyRepublican

INC TX-CHILD CARE

Amends the Illinois Income Tax Act. Creates a child care credit in an amount equal to 25% of the federal tax credit for each qualifying child. Effective immediately.

Jil TracyRepublican

ESTATE TAX-SPOUSAL EXCLUSION

Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that, for persons dying on or after January 1, 2027, if a valid election has been made under the Internal Revenue Code allowing a person to take into account a federal deceased spousal unused exclusion amount for the purposes of calculating the person's federal estate tax, then the person's Illinois exclusion amount shall include the Illinois deceased spousal unused exclusion amount for the deceased spouse with respect to whom the federal election was made. Effective immediately.

Jil TracyRepublican

USE/OCC TX-MULTISTATE

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 is repealed on June 30, 2031 (currently, June 30, 2016). Effective immediately.

Chris BalkemaRepublican

INC TX-INNOVATION CREDIT

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.

Donald P. DeWitteRepublican

INC TX-DEDUCTION FOR TIPS

Amends the Illinois Income Tax Act. Creates an income tax deduction for gratuities that are included in the taxpayer's federal adjusted gross income. Effective immediately.

Craig WilcoxRepublican

INVEST IN KIDS-REENACT

Reenacts the Invest in Kids Act and makes the Act permanent. Amends the Illinois Income Tax Act to make conforming changes. Effective immediately.

Jil TracyRepublican

LOC GOV-RESIDENTIAL ENERGY

Amends the Counties Code and the Illinois Municipal Code. Provides that a county or a municipality may not adopt or enforce an ordinance, rule, or other measure that would regulate the installation or inspection of a residential energy backup system, including on a building with a shared roof. Defines "residential energy backup system". Effective June 1, 2026.

Javier L. CervantesDemocrat

END-OF-LIFE OPTIONS-CHANGES

Amends the End-of-Life Options for Terminally Ill Patients Act. Expands and clarifies definitions. Requires a mandatory mental health evaluation for all patients requesting medical aid in dying. Strengthens informed consent standards and adds a referral to an Ombudsman when financial concerns influence patient choice. Revises attending and consulting physician duties to include enhanced counseling, documentation, and disclosure requirements. Adds explicit safeguards against coercion or undue influence. Requires detailed recordkeeping and safe disposal of unused medication with reporting to the Department of Public Health. Broadens immunity provisions for good-faith compliance and clarifies protections for physicians present at self-administration. Establishes a Medical Aid-in-Dying Ombudsman Program within the Department of Public Health with authority to review compliance, investigate complaints, and operate a secure reporting portal and hotline. Imposes comprehensive reporting requirements on physicians and directs the Department to publish annual statistical reports with de-identified demographic and clinical data. Prohibits solicitation of medical aid-in-dying services. Mandates training for participating health care professionals on abuse prevention, bias recognition, and disability-competent care. Revises insurance provisions to ensure coverage parity for hospice and palliative care, restricts insurer communications, and clarifies that self-administration does not affect life or health insurance benefits. Provides that a qualified patient's act of self-administering medication shall be indicated on the death certificate (rather than shall not be indicated on the death certificate).

Lakesia CollinsDemocrat

REVENUE-CREDITS-DEDUCTIONS

Amends the Enterprise Zone Act. Provides that certain credits related to high impact businesses do not apply on or after the effective date of the amendatory Act. Amends the Illinois Income Tax Act. Provides that a construction jobs credit does not apply for taxable years ending on or after the effective date of the amendatory Act. Provides that a high impact business construction jobs credit does not apply for taxable years ending on or after the effective date of the amendatory Act. Makes changes concerning the business interest deduction. Creates an addition modification for the federal deduction for domestic research or experimental expenditures. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Makes changes concerning incentives for biodiesel, renewable diesel, and biodiesel blends. Makes other changes.

Lakesia CollinsDemocrat

MEDICAID-MUIR RATE-VA CARE

Amends the Medical Assistance Article of the Illinois Public Aid Code. Provides that, beginning on and after October 1, 2026, for rate year 2027 and thereafter, the Medicaid inpatient utilization rate used in the determination of eligibility for inpatient adjustment payments provided under the Code shall be modified to exclude from both the numerator and denominator all days of care funded by the U.S. Department of Veterans Affairs at a hospital approved to conduct its operations from more than one location within contiguous counties under a single license, if at the time of its licensing application the hospital was located in a county with fewer than 125,000 inhabitants and the hospital's second facility is located in a contiguous county with fewer than 235,000 inhabitants. Provides that, for purposes of the amendatory Act, days of care funded by the U.S. Department of Veterans Affairs include authorized VA community care provided at non-VA hospitals. Effective immediately.

Paul FaraciDemocrat

INC TX-ENTITY BASE

Amends the Illinois Income Tax Act. In provisions concerning the entity-level tax, provides that a partnership making an entity-level tax election may elect to determine its tax base using a full distributive share method or an Illinois-sourced income method. Effective immediately.

Celina VillanuevaDemocrat

INC TX-CONFIDENTIAL-IDOL

Amends the Illinois Income Tax Act. Provides that the Director of Revenue may exchange information with the Department of Labor for the purpose of administering and enforcing Acts within the Department of Labor's statutory authority.

Celina VillanuevaDemocrat

PRESCRIPTION LABELING

Amends the Medical Practice Act of 1987. In provisions concerning legend drugs, provides that, at the request of a person dispensing a drug or medicine, the label affixed to a box, bottle, vessel, or package containing mifepristone, misoprostol, or any generic alternative may include the name of the dispensing health care practice instead of the name of the person dispensing the drug or medicine. Amends the Pharmacy Practice Act. In provisions concerning the label of a drug, medicine, or poison that is lawfully sold or dispensed, provides that, at a prescriber's request, the label affixed to a box, bottle, vessel, or package containing mifepristone, misoprostol, or any generic alternative may include the name of the prescribing health care practice instead of the name of the prescriber.

Celina VillanuevaDemocrat