HB 1006
Short Description:  PAID FAMILY LEAVE ACT
House Sponsors Rep. Mary E. Flowers

Synopsis As Introduced
      Creates the Paid Family Leave Act. Requires private employers with 50 or more employees to provide 6 weeks of paid leave to an employee who takes leave: (1) because of the birth of a child of the employee and in order to care for the child; (2) to care for a newly adopted child under 18 years of age or a newly placed foster child under 18 years of age or a newly adopted or newly placed foster child older than 18 years of age if the child is incapable of self-care because of a mental or physical disability; or (3) to care for a family member with a serious health condition. Provides that paid family leave shall be provided irrespective of the employer's leave policies; and shall be provided to an employee who has been employed by the employer for at least one year. Permits employees to voluntarily waive paid family leave. Provides that the Department of Labor may adopt any rules necessary to implement the Act.

Last Action 

HB 1014
Short Description:  WAGE INSURANCE ACT
House Sponsors Rep. Mary E. Flowers

Synopsis As Introduced
      Creates the Wage Insurance Act. Requires the Department of Employment Security to establish a Wage Insurance Program. Provides that an individual is eligible for wage insurance benefits if the individual is a claimant under the Unemployment Insurance Act at the time the individual obtains reemployment and is not employed by the employer from which the individual was last separated. Provides that benefits shall be paid in an amount sufficient to pay the difference between the wage received by the individual at the time of separation and the wages received by the individual from reemployment. Imposes a 0.4% payroll tax on employees beginning January 1, 2024. Provides that claims for wage insurance benefits may be filed beginning June 1, 2024. Contains provisions concerning the recovery of erroneous payments; hearings; civil penalties; unpaid taxes; rules; and other matters. Creates the Wage Insurance Fund as a special fund in the State treasury. Amends the State Finance Act to include the Wage Insurance Fund. Amends the Freedom of Information Act. Exempts from inspection and copying information that is exempt from disclosure under the Wage Insurance Act.

Last Action 

HB 1077
Short Description:  EDGE-TRANSFER CREDIT
House Sponsors Rep. Mark L. Walker

Synopsis As Introduced
      Amends the Economic Development for a Growing Economy Tax Credit Act. Provides that the recipient of a credit under the Act may apply for a certificate of transferability of credit from the Department of Commerce and Economic Opportunity for the amount of the credit not previously claimed. Provides that the transferability certificate may be transferred or sold by the recipient to another Illinois taxpayer. Makes other changes.

Last Action 

HB 1102
Short Description:  FAMILY LEAVE INSURANCE ACT
House Sponsors Rep. Mary E. Flowers

Synopsis As Introduced
      Creates the Family Leave Insurance Act. Requires the Department of Employment Security to establish and administer a family leave insurance program. Provides family leave insurance benefits to eligible employees who take unpaid family leave to care for a newborn child, a newly adopted or newly placed foster child, or a family member with a serious health condition. Authorizes family leave of up to 12 weeks during any 24-month period. Authorizes compensation for leave in the amount of 85% of the employee's average weekly wage subject to a maximum of $881 per week. Contains provisions concerning disqualification from benefits; premium payments; the amount and duration of benefits; the recovery of erroneous payments; hearings; defaulted premium payments; elective coverage; employment protection; coordination of family leave; defined terms; and other matters. Amends the State Finance Act. Creates the State Benefits Fund. Effective immediately.

Last Action 

HB 1115
Short Description:  TIF-REDEVELOPMENT PROJECT COST
House Sponsors Rep. Lance Yednock

Synopsis As Introduced
      Amends the Tax Increment Allocation Redevelopment Act of the Illinois Municipal Code. For redevelopment project areas designated after November 1, 1999, in municipalities with less than 1,000,000 population, modifies the formula for elementary, secondary, or unit school district's increased costs attributable to assisted housing units located within the redevelopment project area for which the developer or redeveloper receives financial assistance through an agreement with the municipality or because the municipality incurs the cost of necessary infrastructure improvements within the boundaries of the assisted housing sites necessary for the completion of that housing. Removes differences in formulation for alternate method districts, flat grant districts, and foundation districts. For school districts in a municipality with a population in excess of 1,000,000, changes the last date upon which a school district may submit a claim for reimbursement to the municipality to October 31 of each year (currently, September 30) and provides that municipalities shall reimburse school districts that have met specified criteria no later than January 31 of the school year in which the claim is made.

Last Action 

HB 1188
Short Description:  CORPORATE GIVEAWAYS COMPACT
House Sponsors Rep. Bob Morgan

Synopsis As Introduced
      Creates the Phase Out Corporate Giveaways Interstate Compact. Enters into the compact, which may be entered into by any state and the District of Columbia, in which each member state agrees not to offer or provide any company-specific tax incentive or company-specific grant to any entity for a corporate headquarters, manufacturing facility, office space, or other real estate development located in any other member state as an inducement for the corporate headquarters, manufacturing facility, office space, or other real estate development to relocate to the offering member state. Defines terms. Excludes: (1) workforce development grants that train employees; (2) company-specific tax incentives or company-specific grants from local governments; and (3) specified company-specific tax incentives or company-specific grants related to companies already within the member state. Creates the Phase Out Corporate Giveaways Board and provides for membership and meeting requirements. Provides for withdrawal of a member state with a 6-month written notice to each member state's chief executive officer. Contains construction and severability provisions.

Last Action 

HB 1218
Short Description:  PROP TX-ABATE MIXED USE
House Sponsors Rep. Kevin Schmidt-Rita Mayfield and Travis Weaver

Synopsis As Introduced
      Amends the Property Tax Code. Provides that a taxing district may abate a portion of its taxes on property upon which affordable housing has been or will be constructed in a development mixed with commercial property. Provides that the value of the abatement may not exceed $500,000.

Last Action 

HB 1241
Short Description:  ENDOW ILLINOIS CREDIT
House Sponsors Rep. Margaret Croke-Norine K. Hammond, William "Will" Davis, Joe C. Sosnowski, Robert "Bob" Rita, Dan Swanson and Maurice A. West, II-Elizabeth "Lisa" Hernandez

Synopsis As Introduced
      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.

Last Action 

HB 1250
Short Description:  INC TX-ELECTRIC CREDIT
House Sponsors Rep. Michael T. Marron

Synopsis As Introduced
      Amends the Illinois Income Tax Act. Creates an energy price relief income tax credit. Sets forth the amount of the credit, which shall be a percentage of the total amount paid by the taxpayer during the taxable year for energy supplied to a property in the State. Provides that the Department of Commerce and Economic Opportunity may award no more than $50,000,000 in credits under these provisions in any fiscal year. Provides that the credit may be carried forward. Amends the Illinois Administrative Procedure Act to provide for emergency rulemaking. Effective immediately.

Last Action 

HB 1251
Short Description:  INC TX-ANGEL INVESTMENT
House Sponsors Rep. Margaret Croke, Joe C. Sosnowski and Mark L. Walker

Synopsis As Introduced
      Amends the Illinois Income Tax Act. In provisions concerning the angel investment credit, provides that the amount of the credit is 35% (rather than 25%) of the claimant's investment made directly in the qualified new business venture if the investment is made in: (1) a qualified new business venture that is a minority-owned business, a women-owned business, or a business owned a person with a disability; or (2) a qualified new business venture in which the principal place of business is located in a county with a population of not more than 250,000. Increases the aggregate amount of angel investment credits that may be claimed in a taxable year.

Last Action 

HB 1255
Short Description:  LOCAL BUSINESS ANTI-POACHING
House Sponsors Rep. Joe C. Sosnowski

Synopsis As Introduced
      Creates the Local Government Business Anti-Poaching Act. Provides that no municipality or county shall offer after the effective date of the Act any incentive to a business or corporation to move its headquarters located in Illinois, or any part of its business located in Illinois, away from the current location. Defines "incentive". Limits home rule powers. Effective immediately.

Last Action 

HB 1386
Short Description:  RIVER EDGE REDEVELOP-KANKAKEE
House Sponsors Rep. Jackie Haas

Synopsis As Introduced
      Amends the River Edge Redevelopment Zone Act. Provides that the Department of Commerce and Economic Opportunity may certify one additional pilot River Edge Redevelopment Zone in the City of Kankakee. Effective immediately.

Last Action 

HB 1388
Short Description:  CD CR-HABITUAL MISDEMEANANT
House Sponsors Rep. Jackie Haas

Synopsis As Introduced
      Amends the Code of Criminal Procedure of 1963. Provides that, if a person has 3 or more pending charges for misdemeanor domestic battery, battery, violation of an order of protection, or criminal damage to property when the property belongs to a family or household member as defined in the Illinois Domestic Violence Act of 1986, the defendant may be charged as a habitual misdemeanant offender. Provides that the 3 or more charges alleged do not have to be for the same offense. Provides that any offense that results from or is connected with the same transaction, or results from an offense committed at the same time, shall be counted for the purposes of this provision as one offense. Provides that: (1) the third offense must have occurred after the second offense; (2) the second offense must have occurred after the first offense; and (3) all of the charged offenses must be proved at trial in order for the person to be adjudged a habitual misdemeanant offender. Provides that, once a person has been adjudged a habitual misdemeanant offender, any of the following charges for domestic battery, battery, violation of an order of protection, or criminal damage to property in which the property belongs to a family or household member as defined in the Illinois Domestic Violence Act of 1986 shall be charged as a Class 4 felony. Provides that a habitual misdemeanant offender shall be sentenced as a Class 4 felony offender for which the person shall be sentenced to a term of imprisonment of not less than one year and not more than 3 years. Provides that the court may deny pretrial release to a person charged as a habitual misdemeanant offender. Amends the Unified Code of Corrections to make conforming changes.

Last Action 

HB 1513
Short Description:  INC TX-HISTORIC PRESERVATION
House Sponsors Rep. Jehan Gordon-Booth-Jay Hoffman-Dave Vella-Maurice A. West, II & "Larry" Walsh, Jr.

Synopsis As Introduced
      Amends the Historic Preservation Tax Credit Act. Extends the sunset of the credit to December 31, 2028 (currently, December 31, 2023). Provides that, in each calendar year beginning on or after January 1, 2024 and ending on or before December 31, 2028, the State Historic Preservation Office in the Department of Natural Resources is authorized to allocate $75,000,000 (currently, $15,000,000) in tax credits under the Act. Amends the Illinois Income Tax Act to make conforming changes. Effective immediately.

Last Action 

HB 1530
Short Description:  FAMILY MEDICAL LEAVE PROGRAM
House Sponsors Rep. Sonya M. Harper-Anna Moeller-Kelly M. Cassidy-Elizabeth "Lisa" Hernandez, Abdelnasser Rashid, Anne Stava-Murray, Will Guzzardi, Maura Hirschauer, Katie Stuart, Kevin John Olickal, Theresa Mah and Dagmara Avelar

Synopsis As Introduced
      Creates the Family and Medical Leave Insurance Program Act. Requires the Department of Employment Security to establish and administer a Family and Medical Leave Insurance Program that provides family and medical leave insurance benefits to eligible employees. Sets forth eligibility requirements for benefits under the Act. Contains provisions concerning disqualification from benefits; premium payments; the amount and duration of benefits; the recovery of erroneous payments; hearings; defaulted premium payments; elective coverage; employment protection; coordination of family and medical leave; defined terms; and other matters. Amends the State Finance Act. Creates the Family and Medical Leave Insurance Account Fund. Provides phase-in periods for the collection of money and making of claims for benefits under the Act. Effective January 1, 2024.

Last Action 

HB 1646
Short Description:  MUNI CD-TIF REVENUE
House Sponsors Rep. Blaine Wilhour

Synopsis As Introduced
      Amends the Tax Increment Allocation Redevelopment Act in the Illinois Municipal Code. Provides that moneys in the special tax allocation fund may be used to make distributions to certain taxing districts. Provides that moneys received from the additional distributions may be used by the affected taxing district to pay debt service on obligations incurred by the taxing district and to provide property tax relief. Effective immediately.

Last Action 

HB 2361
Short Description:  TIF-CITY OF SPARTA
House Sponsors Rep. Jay Hoffman and David Friess

Synopsis As Introduced
      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 December 23, 1986 by the City of Sparta to create TIF #1. Provides that specified termination procedures under the Act are not required for this redevelopment project area prior to the 47th calendar year after the year in which the ordinance approving the redevelopment project year was adopted. Effective immediately.

Last Action 

HB 2417
Short Description:  BIOMANUFACTURING CENTER CREDIT
House Sponsors Rep. Ryan Spain

Synopsis As Introduced
      Creates the Illinois Biomanufacturing Act. Establishes the Illinois Biomanufacturing Institute. Directs the Institute to cooperate with biomanufacturing centers in Illinois with the goal of making those centers into incubators of local job creation. Authorizes the Institute to receive financing from the General Assembly. Directs the Institute to prepare an annual report to the Governor and the General Assembly concerning its operations and other relevant information. Creates the Biomanufacturing Initiative Task Force and describes the duties of the Task Force. Directs the Department of Commerce and Economic Opportunity to provide administrative support to the Task Force. Directs the Task Force to prepare for the Institute, the Governor, and the General Assembly an annual report offering its advice on biomanufacturing-related research and development and making related recommendations. Creates the Biomanufacturing Equity Investment Fund, the Biomanufacturing Loan Fund, and the Biomanufacturing Grant Fund as special funds in the State treasury for specified purposes concerning investment in and funding of biomanufacturing centers. Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Provides for tax credits for qualifying biomanufacturing centers. Provides further requirements concerning the issuance of the tax credit. Amends the State Finance Act to provide for specified special funds. Amends the Illinois Income Tax Act to provide for the biomanufacturing center tax credit. Defines terms. Effective immediately.

Last Action 

HB 2423
Short Description:  INC TX-INNOVATION CREDIT
House Sponsors Rep. Martin J. Moylan

Synopsis As Introduced
      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.

Last Action 

HB 2451
Short Description:  COMPANY-SPECIFIC SUBSIDIES
House Sponsors Rep. Gregg Johnson

Synopsis As Introduced
      Creates the Company-Specific Subsidy Interstate Compact. Enters into the compact, which may be entered into by any state and the District of Columbia, in which each member state agrees to not offer company-specific subsidies for companies currently located in or considering locating in the member state, including, but not limited to, for corporate headquarters, manufacturing facilities, office space, or other real estate developments. Excludes existing company-specific subsidies (until terms change, are renewed, or are reenacted) and workforce development grants. Creates the Interstate Company-Specific Subsidy Board upon the second member state entering into the compact. Provides for withdrawal of a member state with 6 months' written notice. Defines terms.

Last Action 

HB 2484
Short Description:  NEW MARKET DEVELOPMENT PROGRAM
House Sponsors Rep. Jay Hoffman

Synopsis As Introduced
      Amends the New Markets Development Program Act. Provides that the Department of Commerce and Economic Opportunity shall limit the monetary amount of qualified equity investments at no more than $20,000,000 of tax credits for the primary allocation and no more than $12,000,000 of tax credits for the targeted allocation. Provides that, on or after January 1, 2024, but not more than 120 days after the Community Development Financial Institutions Fund of the United States Department of the Treasury announces allocation awards under a Notice of Funding Availability that was published in the Federal Register on November 22, 2022, $250,000,000 of qualified equity investments for the primary allocation and $150,000,000 of qualified equity investments for the targeted allocation shall be allocated by the Department. Makes other changes. Defines terms. Effective immediately.

Last Action 

HB 2487
Short Description:  JUSTICE40 OVERSIGHT COMMITTEE
House Sponsors Rep. Camille Y. Lilly

Synopsis As Introduced
      Creates the Justice40 Oversight Committee Act. Establishes the Justice40 Oversight Committee. Provides that the Justice40 Oversight Committee shall make findings, conclusions, and recommendations regarding environmental justice in this State and uses of federal funds provided to the State for environmental justice. Requires the Justice40 Oversight Committee to submit reports delineating the Oversight Committee's findings, conclusions, and recommendations to the General Assembly by specified dates. Contains requirements for the appointment of voting and nonvoting members of the Oversight Committee. Contains other provisions. Effective immediately.

Last Action 

HB 2518
Short Description:  USE/OCC TX-AIRCRAFT
House Sponsors Rep. Margaret Croke

Synopsis As Introduced
      Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. In provisions concerning an exemption for materials, parts, equipment, components, and furnishings incorporated into or upon an aircraft, removes language excluding materials, parts, equipment, components, and consumable supplies used in the modification, replacement, repair, and maintenance of aircraft engines or power plants. Removes language providing that the exemption applies only to property used by persons who hold an Air Agency Certificate, have a Class IV Rating, and conduct operations in accordance with certain Federal Aviation Administration regulations. Effective immediately.

Last Action 

HB 2520
Short Description:  EPA-ENVIRONMENTAL JUSTICE
House Sponsors Rep. Sonya M. Harper

Synopsis As Introduced
      Amends the Environmental Protection Act. Requires the Environmental Protection Agency to annually review and update the underlying data for, and use of, indicators used to determine whether a community is designated as an environmental justice community and to establish a process by which communities not designated as environmental justice communities may petition for such a designation. Provides that an applicant for a permit for the construction of a new source that will become a major source subject to the Clean Air Act Permit Program to be located in an environmental justice community or a new source that has or will require a federally enforceable State operating permit and that will be located in an environmental justice community must conduct a public meeting prior to submission of the permit application and must submit with the permit application an environmental justice assessment identifying the potential environmental and health impacts to the area associated with the proposed project. Provides requirements for the environmental justice assessment. Provides that a supplemental fee of $100,000 for each construction permit application shall be assessed if the construction permit application is subject to the requirements regarding the construction of a new source located in an environmental justice community. Contains provisions regarding public participation requirements for permitting transactions in an environmental justice community. Provides that, if the Agency grants a permit to construct, modify, or operate a facility that emits air pollutants and is classified as a minor source, a third party may petition the Pollution Control Board for a hearing to contest the issuance of the permit. Contains provisions regarding environmental justice grievances. Defines terms. Contains other provisions.

Last Action 

HB 2521
Short Description:  ENVIRONMENTAL JUSTICE ACT
House Sponsors Rep. Sonya M. Harper

Synopsis As Introduced
      Creates the Environmental Justice Act. Creates the Illinois Environmental Justice Advisory Council to provide independent advice and recommendations to the Governor, the Environmental Protection Agency, and other State agencies about broad, cross-cutting issues related to environmental justice and on policies, practices, and specific actions. Requires the Agency to: (1) develop and implement a strategy prioritizing enforcement in environmental justice populations; (2) compile an annual report detailing the number and types of enforcement actions in environmental justice populations; (3) establish and maintain a supplemental environmental project bank with specified requirements; (4) publish a progress report on environmental justice no less often than every 5 years; and (5) work with the Department of Public Health to establish health risk assessment guidelines and develop an online mapping that identifies specified information. Contains requirements for environmental impact reports. Requires the Director of the Agency to appoint a Director of Environmental Justice within the Agency to perform specified duties. Provides that State agencies shall (1) designate an environmental justice coordinator for each State agency to perform specified actions and (2) develop a specific policy or strategy to promote environmental justice. Establishes the Interagency Environmental Justice Working Group to maximize State resources, research, and technical assistance to further the purposes of the Act and of environmental justice in the State. Provides that environmental justice coordinators shall serve as their State agency's representative to the Interagency Environmental Working Group. Contains other provisions.

Last Action 

HB 2790
Short Description:  DCEO-PROPERTY TAX GRANTS
House Sponsors Rep. William "Will" Davis

Synopsis As Introduced
      Creates the Economic Development Property Tax Grant Program Act. Provides that the Department of Commerce and Economic Opportunity shall award property tax grants to each business that (i) is an approved applicant under the Invest in Illinois Act, the Economic Development for a Growing Economy Tax Credit Act, the Manufacturing Illinois Chips for Real Opportunity (MICRO) Act, or the Reimagining Electric Vehicles in Illinois Act and (ii) owns property in an underserved area. Sets forth the amount of the grants. Effective immediately.

Last Action 

HB 2804
Short Description:  INC TX-ELECTRIC CHARGING
House Sponsors Rep. Dave Vella

Synopsis As Introduced
      Amends the Illinois Income Tax Act. Creates a credit for taxpayers that install an electric vehicle charging station at a business location in the State during the taxable year and use a contractor that participates in an apprenticeship program for the installation. Effective immediately.

Last Action 

HB 2810
Short Description:  DCEO-WORKER RELOCATION GRANTS
House Sponsors Rep. Harry Benton

Synopsis As Introduced
      Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Provides that the Department of Commerce and Economic Opportunity shall establish a Worker Relocation Grant Program to award grants to incentivize workers to relocate to the State. Provides that a base grant awarded to a relocating employee shall not exceed $5,000 and an enhanced grant awarded to a relocating employee that satisfies specified criteria shall not exceed $7,500. Provides that the Department may adopt any rules necessary to administer the Worker Relocation Grant Program. Defines terms.

Last Action 

HB 2819
Short Description:  DCEO-VETERANS PILOT PROGRAM
House Sponsors Rep. Camille Y. Lilly

Synopsis As Introduced
      Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Provides that the Department shall establish and implement a Veterans' Economic Center pilot program for the purposes of assisting veterans in finding employment and addressing the problem of veteran homelessness. Amends the Illinois Income Tax Act and the Economic Development for a Growing Economy Tax Credit Act. Provides that a taxpayer who receives a credit under the Act for a taxable year ending on or before December 31, 2025 pursuant an Agreement entered into on or after the effective date of the amendatory Act may apply only 98% of that credit amount against his or her State income tax liability in any taxable year. Provides that the remaining 2% of the total credit amount awarded shall be transferred from the General Revenue Fund into the Veterans' Economic Center Fund. Provides that moneys in the Veterans' Economic Center Fund shall be used by the Department of Commerce and Economic Opportunity to administer the Veterans' Economic Center pilot program. Amends the State Finance Act to create the Veterans' Economic Center Fund. Effective immediately.

Last Action 

HB 2905
Short Description:  EDGE TAX CREDIT-DIVERSITY
House Sponsors Rep. William "Will" Davis

Synopsis As Introduced
      Amends the Economic Development for a Growing Economy Tax Credit Act. Provides that the Department of Commerce and Economic Opportunity shall not issue a tax certificate to any taxpayer under this Act unless the taxpayer first submits a supplier diversity report. Provides that the Department of Commerce and Economic Opportunity shall publish on its website all supplier diversity reports filed by taxpayers under this Act and maintain those reports for at least 5 years.

Last Action 

HB 2978
Short Description:  INC TX-REDUCE CORPORATE RATE
House Sponsors Rep. Adam M. Niemerg

Synopsis As Introduced
      Amends the Illinois Income Tax Act. Reduces the rate of tax on corporations from 7% to 5.5%. Effective immediately.

Last Action 

HB 2989
Short Description:  TIF-VILLAGE OF FOX RIVER GROVE
House Sponsors Rep. Martin McLaughlin

Synopsis As Introduced
      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 September 3, 2015 by the Village of Fox River Grove to create the Downtown TIF #2 District. Effective immediately.

Last Action 

HB 3003
Short Description:  INC TX-R AND D CREDIT
House Sponsors Rep. Joe C. Sosnowski

Synopsis As Introduced
      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.

Last Action 

HB 3023
Short Description:  REVENUE-HYDROGEN FUEL
House Sponsors Rep. Lawrence "Larry" Walsh, Jr.

Synopsis As Introduced
      Creates the Hydrogen Fuel Replacement Tax Credit Act. Creates an income tax credit in an amount equal to $1 per kilogram of eligible zero-carbon hydrogen used by the eligible taxpayer during the tax year for which a credit is sought. Provides that the credit shall be increased by $0.15 per kilogram of eligible zero-carbon hydrogen if the eligible taxpayer uses contractors or employs labor at a project location in an equity investment eligible community. Effective immediately.

Last Action 

HB 3051
Short Description:  INC TX-MANUFACTURING
House Sponsors Rep. Harry Benton

Synopsis As Introduced
      Amends the Illinois Income Tax Act. Provides that the Department of Commerce and Economic Opportunity may enter into credit agreements with eligible manufacturing employers for the purpose of creating manufacturing jobs in the State. Effective immediately.

Last Action 

HB 3144
Short Description:  DCEO-CHAMBER OF COMMERCE
House Sponsors Rep. Mark L. Walker

Synopsis As Introduced
      Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Provides that the Department of Commerce and Economic Opportunity shall establish a Local Chamber of Commerce Business Program for the purpose of providing grants to certified local chambers of commerce. Provides that grant moneys may be used to market and develop the service area of the chamber of commerce for the purpose of generating local, county, and State business taxes and to provide small businesses with professional development, business guidance, and best practices for sustainability. Effective immediately.

Last Action 

HB 3205
Short Description:  REVENUE-VARIOUS
House Sponsors Rep. Tony M. McCombie

Synopsis As Introduced
      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.

Last Action 

HB 3219
Short Description:  DCEO-DOWNSTATE ECON DEVELOPMNT
House Sponsors Rep. Michael J. Coffey, Jr.

Synopsis As Introduced
      Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Creates the Division on Downstate Economic Development within the Department of Commerce and Economic Opportunity. Provides legislative findings and a statement of purpose. Provides that the Division shall plan and coordinate existing State programs designed to aid and stimulate the economic development in downstate communities in specified regions. Sets forth the duties and responsibilities of the Division. Provides that the Division shall be overseen by the Assistant Director. Provides rulemaking authority. Effective immediately.

Last Action 

HB 3260
Short Description:  DCEO-YOUTH EMPLOYMENT PROGRAM
House Sponsors Rep. Kam Buckner

Synopsis As Introduced
      Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Provides that the Department of Commerce and Economic Opportunity shall establish a Future Through Employment for Young Adults Program to award grants to nonprofit entities to train young adults for the workforce and to place them in jobs with partners in the private and public sectors. Provides that, as part of the Future Through Employment for Young Adults Program, the Department shall operate a school-year program and a summer program. Provides for specified requirements of the school-year and summer programs. Provides that the Department shall work with local community-based organizations that interact with jobless youth and young adults and provide them strong, consistent support to build their work-related skills. Provides that the Department may adopt rules necessary to administer the Program.

Last Action 

HB 3288
Short Description:  DCEO-REGIONAL MANUFACTURING
House Sponsors Rep. Suzanne M. Ness

Synopsis As Introduced
      Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Provides that the Department of Commerce and Economic Opportunity shall develop a program of technical assistance in support of regional manufacturing partnerships that include secondary, postsecondary, and workforce stakeholders. Provides that the program shall include a collaboration between an employer association representing manufacturers and a public university.

Last Action 

HB 3303
Short Description:  BUSINESS IMPROVEMENT DISTRICTS
House Sponsors Rep. Robyn Gabel

Synopsis As Introduced
      Creates the Business Improvement District Law. Provides for the establishment of business improvement districts by a county or municipality by ordinance after petition of a percentage of property owners or business owners, creation of a district plan, notice, and hearings. Provides that a business improvement district may impose district charges on property owners whose real properties are located within the business improvement district or on businesses within a business improvement district. Provides that the county or municipality shall contract with a district management association to administer or implement activities and improvements specified in the district plan. Contains provisions relating to district plans, formation of a district, district boundaries, issuance of bonds, terms and renewal of districts, amendment to district plans, governance of the district, reports of a district management association, dissolution, and legislative purpose. Limits the concurrent exercise of home rule powers. Defines terms. Effective 120 days after becoming law.

Last Action 

HB 3312
Short Description:  TIF REEXTENSION LIMITATION
House Sponsors Rep. Jeff Keicher

Synopsis As Introduced
      Amends the Tax Increment Allocation Redevelopment Act of the Illinois Municipal Code. Provides that, after the effective date of the amendatory Act, the General Assembly shall not approve the extension of a redevelopment project and the retirement of its obligations to a date that is beyond the 35th calendar year after the year in which the ordinance approving the redevelopment project areas was adopted. Effective immediately.

Last Action 

HB 3418
Short Description:  REENTRY INTO THE WORKFORCE
House Sponsors Rep. Justin Slaughter

Synopsis As Introduced
      Creates the Securing All Futures through Equitable Reinvestment (SAFER) Communities and Small Business Act. Requires the Department of Human Services to establish and administer a SAFER Communities Wage Subsidy Pilot Program. Provides that the wage subsidy shall apply to no more than 6,000 participants. Requires the Department to maintain a database of all participants for the duration of the incentive period. Provides that individuals seeking to participate in the pilot program shall register with the Department on or after January 1, 2024. Requires the Department to verify individuals' eligibility to participate in the pilot program by checking their employment and felony conviction history. Contains provisions concerning certificates of eligibility for wage subsidies under the pilot program; the monetary amount of monthly wage subsidy payments awarded under the pilot program; certain conditions program participants must satisfy to receive monthly wage subsidy payments; the maximum amount of wage subsidies allowed under the pilot program; promotion efforts for the pilot program conducted by the Department of Corrections; and other matters. Requires the Department to establish a Returning Citizen and Small Business Grant Program. Sets forth requirements a small business must meet to be eligible for a grant under the program. Provides that an eligible small business shall be awarded grants in the amount of $2,500 per new qualifying returning citizen hired. Limits the total annual amount in grants an eligible small business may receive under the grant program. Contains provisions concerning data collection and reporting requirements for the Secretary of Human Services. Provides that implementation of the Act is subject to appropriation. Permits the Department of Human Services to use State or federal funding to administer the SAFER Communities Wage Subsidy Pilot Program and the Returning Citizen and Small Business Grant Program. Grants rulemaking authority to the Department of Human Services and the Department of Corrections. Provides that the Act is repealed on December 31, 2029. Effective immediately.

Last Action 

HB 3429
Short Description:  CORPORATIONS-FRANCHISE TAX
House Sponsors Rep. Michael T. Marron

Synopsis As Introduced
      Amends the Business Corporation Act of 1983. Provides for the reduction of franchise tax liabilities for domestic and foreign corporations beginning January 1, 2024. Repeals provisions concerning franchise taxes payable by domestic and foreign corporations on December 31, 2026. Effective immediately.

Last Action 

HB 3431
Short Description:  REVENUE-FILM PRODUCTION
House Sponsors Rep. Dave Severin

Synopsis As Introduced
      Amends the Film Production Services Tax Credit Act of 2008. Provides that the term "accredited production" does not include a talk show produced for a local or regional market and does not include a reality competition production. Provides that the credit applies on a permanent basis. Provides that the credit includes 5% of the Illinois labor expenditures generated by the employment of residents of the State who reside outside of the metropolitan area. Provides that the credit amount shall be increased by 5% if 50% or more of the total hours of principal filming or taping of the production are completed in the State but outside of the metropolitan area. Provides that the term "metropolitan area" means the City of Chicago and any part of the State located within 30 miles of the City of Chicago. Effective immediately.

Last Action 

HB 3549
Short Description:  HISTORIC PRESERVATION BOARD
House Sponsors Rep. Jehan Gordon-Booth

Synopsis As Introduced
      Amends the Historic Preservation Act. Creates the State Historic Preservation Board. Provides for appointment of members of the Board and the powers and duties of the Board. Provides that the Board may: (1) adopt rules in accordance with the Illinois Administrative Procedure Act, for the administration and execution of the powers granted under the Act after consultation with and written approval by the Department of Natural Resources; (2) list, delist, create specific list designations, create designation definitions, create property assessment criteria, or change the listing designation of State Historic Sites. Provides that such actions shall be undertaken by administrative rule; and (3) advise the Department on methods of assistance, protection, conservation, and management of State Historic Sites, which are all subject to Department approval and available appropriations to implement those recommendations. Provides that the listing, delisting, creation of specific list designations or designation definitions, or change of listing designation by the Board shall only be done with the written approval of the Director of Natural Resources. Deletes the statutory listing of specific State Historic Sites, State Memorials, and Miscellaneous Properties. Provides that State Historic Sites shall be designated by administrative rule. Provides that the Department shall submit an annual report, on or before June 30, to the General Assembly containing a full list of the State Historic Sites and the site designations, as recommended by the Board and which received the approval of the Department. Defines "State Historic Site" as a property that has been deemed by the Board and the Department to have a State, national, or international level of historic significance. Makes conforming changes. Effective immediately.

Last Action 

HB 3565
Short Description:  REVENUE-MEGA PROJECTS
House Sponsors Rep. Mark L. Walker

Synopsis As Introduced
      Amends the Property Tax Code. Provides that certain property may be certified by the Department of Revenue as containing a mega project. Provides that a "mega project" is a project with respect to which a company makes a specified investment during a specified investment period. Provides that the mega project property is eligible for an assessment freeze. Provides that mega project property may be granted an abatement. Provides that a company that operates a mega project shall enter into an agreement with the municipality in which the project is located to make certain special payments. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that qualified tangible personal property used in the construction or operation of a mega project is exempt from the taxes imposed under those Acts. Effective June 1, 2023.

Last Action 

HB 3591
Short Description:  DCEO-MANUFACTURING ACADEMIES
House Sponsors Rep. Travis Weaver

Synopsis As Introduced
      Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Provides that the Department of Commerce and Economic Opportunity shall establish 3 advanced manufacturing training programs. The advanced manufacturing programs shall expand opportunities for skills training, boost retention of manufacturers, and attract investment by manufacturing companies. Sets forth the purpose for which grant moneys can be used.

Last Action 

HB 3616
Short Description:  FILM TAX CREDIT-FIREARMS
House Sponsors Rep. Steven Reick and Ryan Spain

Synopsis As Introduced
      Amends the Film Production Services Tax Credit Act of 2008. Provides that an accredited production may not include intense or persistent depictions of firearm violence. Provides for the recapture of credits if the taxpayer fails to comply with the provisions of the Act because the production includes intense or persistent depictions of firearm violence. Effective immediately.

Last Action 

HB 3702
Short Description:  CLEAN JOBS TRAINING PROGRAM
House Sponsors Rep. Camille Y. Lilly

Synopsis As Introduced
      Amends the Energy Transition Act. Provides that with oversight and support from the Illinois Office of Equity, Program Administrators shall collect and disaggregate specified data by race, ethnicity, gender, age, and location. Defines terms.

Last Action 

HB 3708
Short Description:  FINANCIALLY DISTRESSED CITIES
House Sponsors Rep. Debbie Meyers-Martin

Synopsis As Introduced
      Amends the Financially Distressed City Law of the Illinois Municipal Code. Provides that, if a financially distressed city or the city's Financial Advisory Authority is awarded a State grant, any moneys the financially distressed city or Authority would be required to match under the grant are waived unless the moneys under the grant come from federal moneys that require the match. Provides that a municipality's status as a financially distressed city may not negatively impact a decision of whether or not to award a State grant to the municipality or negatively impact the amount of moneys received by the municipality from a State grant. Provides that, in addition to a request by the corporate authorities of a municipality to be certified and designated as a financially distressed city, the State Treasurer may conduct a preliminary review of the municipality's finances and establish a review team to make recommendations to the Governor for a municipality to be certified and designated as a financially distressed city. In the provisions concerning review by the State Treasurer, review team, and Governor, expands the categories allowing a municipality to become a financially distressed city. Includes provisions allowing the municipality's Financial Advisory Authority to commence an action in circuit court to enforce the Law if the corporate authorities or employees of the municipality materially violate the provisions of the Law. Makes conforming and other changes.

Last Action 

HB 3797
Short Description:  INC TX-OPPORTUNITY ZONES
House Sponsors Rep. Justin Slaughter

Synopsis As Introduced
      Amends the Illinois Income Tax Act. Creates a credit in an amount equal to the investment made by the taxpayer during the taxable year in a Qualified Opportunity Fund. Provides that no such credit may be taken for any taxable year that begins prior to January 1, 2023. Provides that excess credits may be carried forward or back. Provides that the aggregate amount of the Qualified Opportunity Fund tax credit shall be limited to $10,000 per taxpayer per calendar year. Provides that the credit is exempt from the Act's automatic sunset provision. Effective immediately.

Last Action 

HB 3942
Short Description:  DCEO-SMALL BUSINESS LOAN PROG
House Sponsors Rep. Dave Vella

Synopsis As Introduced
      Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Provides that the Department of Commerce and Economic Opportunity shall establish the Small Business Emergency Loan Program. Provides that, from funds made available to the Department from the State Small Business Credit Initiative Fund, the Department shall offer low-interest loans of up to $50,000 to eligible small businesses for working capital, with at least 50% of loan proceeds to be applied for specified purposes. Provides that borrower eligibility and loan terms under the Program shall be as prescribed by the Department. Provides for the adoption of rules. Amends the Build Illinois Act to make conforming changes.

Last Action 

SB 119
Short Description:  INC TX-HISTORIC PRESERVATION
Senate Sponsors Sen. Steve Stadelman

Synopsis As Introduced
     Amends the Historic Preservation Tax Credit Act. Extends the sunset of the credit to December 31, 2028 (currently, December 31, 2023). Provides that, in each calendar year beginning on or after January 1, 2024 and ending on or before December 31, 2028, the State Historic Preservation Office in the Department of Natural Resources is authorized to allocate $75,000,000 (currently, $15,000,000) in tax credits under the Act. Amends the Illinois Income Tax Act to make conforming changes. Effective immediately.

Last Action 

SB 162
Short Description:  TIF-JACKSONVILLE
Senate Sponsors Sen. Jil Tracy

Synopsis As Introduced
     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 September 8, 2003 by the City of Jacksonville. Effective immediately.

Last Action 

SB 163
Short Description:  INC TX-R AND D CREDIT
Senate Sponsors Sen. Donald P. DeWitte

Synopsis As Introduced
     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.

Last Action 

SB 164
Short Description:  INCOME TAX-EMPLOYMENT CREDIT
Senate Sponsors Sen. Ram Villivalam

Synopsis As Introduced
     Amends the Illinois Income Tax Act. Creates an income tax credit for an employer who hires a qualified employee to work at a location in the State. Sets forth the amount of the credit. Provides that the credit shall be increased if (i) the qualified employee is hired to work at a location in a disproportionately impacted area or (ii) the qualified employee resides, on the date the employee is hired, in a disproportionately impacted area. Limits the total amount of income tax credits that the Department of Commerce and Economic Opportunity may issue over the duration of the program. Provides that the term "qualified employee" means a resident of the State who is hired by the taxpayer to fill a full-time net new job and was unemployed as a result of COVID-19 prior to the date he or she was hired by the taxpayer. Provides that the term "qualified employee" does not include an individual who was furloughed by the taxpayer. Effective immediately.

Last Action 

SB 248
Short Description:  NONDISCLOSURE AGREEMENT-TAXES
Senate Sponsors Sen. Michael W. Halpin

Synopsis As Introduced
     Amends the Public Officer Prohibited Activities Act. Provides that no officer, employee, or agent of a unit of local government may attempt to withhold disclosure to the public of information relating to tax incentives and other financial incentives by using a nondisclosure agreement. Defines "tax incentive". Effective immediately.

Last Action 

SB 304
Short Description:  INC TX-ANGEL INVESTMENT
Senate Sponsors Sen. Suzy Glowiak Hilton-Paul Faraci

Synopsis As Introduced
     Amends the Illinois Income Tax Act. In provisions concerning the angel investment credit, provides that the amount of the credit is 35% (rather than 25%) of the claimant's investment made directly in the qualified new business venture if the investment is made in (1) a qualified new business venture that is a minority-owned business, a women-owned business, or a business owned a person with a disability or (2) a qualified new business venture in which the principal place of business is located in a county with a population of not more than 250,000. Increases the aggregate amount of angel investment credits that may be claimed in a taxable year.

Last Action 

SB 1234
Short Description:  FAMILY MEDICAL LEAVE PROGRAM
Senate Sponsors Sen. Ram Villivalam, Javier L. Cervantes, Cristina H. Pacione-Zayas, Mike Simmons, Celina Villanueva, Rachel Ventura, Kimberly A. Lightford, Robert Peters, Mary Edly-Allen, Laura Fine-Omar Aquino, Robert F. Martwick, Ann Gillespie, Karina Villa, Adriane Johnson, Christopher Belt, Laura Ellman, Elgie R. Sims, Jr., Mattie Hunter, Emil Jones, III and Willie Preston

Synopsis As Introduced
     Creates the Family and Medical Leave Insurance Program Act. Requires the Department of Employment Security to establish and administer a Family and Medical Leave Insurance Program that provides family and medical leave insurance benefits to eligible employees. Sets forth eligibility requirements for benefits under the Act. Contains provisions concerning disqualification from benefits; premium payments; the amount and duration of benefits; the recovery of erroneous payments; hearings; defaulted premium payments; elective coverage; employment protection; coordination of family and medical leave; defined terms; and other matters. Amends the State Finance Act. Creates the Family and Medical Leave Insurance Account Fund. Provides phase-in periods for the collection of money and making of claims for benefits under the Act. Effective January 1, 2024.

Last Action 

SB 1267
Short Description:  BIG BOX PROPERTY-DISPOSITION
Senate Sponsors Sen. Donald P. DeWitte

Synopsis As Introduced
     Creates the Disposition of Big Box Property Act. Defines "big box property" as property located in the State consisting of one or more property identification numbers under common ownership that contains at least one building of 30,000 square feet or more. Provides that the owner of a big box property shall provide written notice of listing the property or entering into a contract for sale of the property to the corporate authorities of the municipality in which the property is located within 7 days of the property first being listed for sale or under contract for sale. Provides that the notice of the contract for sale shall include the identity of the purchaser, the terms of the sale, and the intended use of the property after the transfer. Provides that the municipality has the right to purchase the big box property within 60 days of receipt of the notice, on the same terms as contained in the listing or offered to any purchaser. Provides that the municipality may require the purchaser of any big box property to maintain the current use or similar commercial operations of the building, and if the purchaser fails to do so, the municipality may exercise the authority to purchase the property at the same purchase price as paid by the purchaser. Provides that the municipality in which the big box property is located may impose a fine not to exceed $750 per day on the owner of a big box property who is in violation of the Act.

Last Action 

SB 1304
Short Description:  MUNI CD-TIF SURPLUS FUNDS
Senate Sponsors Sen. Laura M. Murphy

Synopsis As Introduced
     Amends the Tax Increment Allocation Redevelopment Act of the Illinois Municipal Code. Provides that all surplus funds in the special tax allocation fund shall be distributed as soon as possible after they are calculated (rather than distributed annually within 180 days after the close of the municipality's fiscal year).

Last Action 

SB 1323
Short Description:  EPA-ENVIRONMENTAL JUSTICE
Senate Sponsors Sen. Celina Villanueva

Synopsis As Introduced
     Amends the Environmental Protection Act. Requires the Environmental Protection Agency to establish a process by which communities not designated as environmental justice communities may petition for such a designation. Provides that an applicant for a permit for the construction of a new source that will become a major source subject to the Clean Air Act Permit Program and will be located in an environmental justice community or a new source that has required or will require a federally enforceable State operating permit and will be located in an environmental justice community must conduct a public meeting prior to submission of the permit application and must submit with the permit application an environmental justice assessment identifying the potential environmental and health impacts to the area associated with the proposed project. Provides requirements for the environmental justice assessment. Provides that a supplemental fee of $200,000 for each construction permit application shall be assessed if the construction permit application is subject to the requirements regarding the construction of a new source located in an environmental justice community. Contains provisions regarding public participation requirements for permitting transactions in an environmental justice community. Provides that, if the Agency grants a permit to construct, modify, or operate a facility that emits air pollutants and is classified as a minor source, a third party may petition the Pollution Control Board for a hearing to contest the issuance of the permit. Allows the Agency to deny the issuance of certain permits to persons with a history of violating specified environmental laws. Contains provisions regarding environmental justice grievances. Defines "environmental justice community". Contains other provisions.

Last Action 

SB 1350
Short Description:  REVENUE-MEGA PROJECTS
Senate Sponsors Sen. Ann Gillespie

Synopsis As Introduced
     Amends the Property Tax Code. Provides that certain property may be certified by the Department of Revenue as containing a mega project. Provides that a "mega project" is a project with respect to which a company makes a specified investment during a specified investment period. Provides that the mega project property is eligible for an assessment freeze. Provides that mega project property may be granted an abatement. Provides that a company that operates a mega project shall enter into an agreement with the municipality in which the project is located to make certain special payments. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that qualified tangible personal property used in the construction or operation of a mega project is exempt from the taxes imposed under those Acts. Effective June 1, 2023.

Last Action 

SB 1375
Short Description:  CORPORATE GIVEAWAYS COMPACT
Senate Sponsors Sen. Ram Villivalam

Synopsis As Introduced
     Creates the Phase Out Corporate Giveaways Interstate Compact. Enters into the compact, which may be entered into by any state and the District of Columbia, in which each member state agrees not to offer or provide any company-specific tax incentive or company-specific grant to any entity for a corporate headquarters, manufacturing facility, office space, or other real estate development located in any other member state as an inducement for the corporate headquarters, manufacturing facility, office space, or other real estate development to relocate to the offering member state. Defines terms. Excludes: (1) workforce development grants that train employees; (2) company-specific tax incentives or company-specific grants from local governments; and (3) specified company-specific tax incentives or company-specific grants related to companies already within the member state. Creates the Phase Out Corporate Giveaways Board and provides for membership and meeting requirements. Provides for withdrawal of a member state with a 6-month written notice to each member state's chief executive officer. Contains construction and severability provisions.

Last Action 

SB 1391
Short Description:  TIF/REDEVELOPMENT PROJECT AREA
Senate Sponsors Sen. Ann Gillespie-Mary Edly-Allen-Doris Turner-Robert Peters and Ram Villivalam

Synopsis As Introduced
     Amends the Tax Increment Allocation Redevelopment Act in the Illinois Municipal Code. Modifies factors used by a municipality to determine if an area is a blighted area or a conservation area to be included in the area of a redevelopment project area when establishing the area. Provides that a new redevelopment project area shall have a completion date no later than December 31st of the 20th year after the ordinance was adopted (rather than the 23rd year), and provides that the redevelopment project area may be extended, with the approval of each member of the joint review board, only 2 additional years (rather than extended to the 35th year and extended again to the 47th year). Provides that a municipality may not approve redevelopment project areas or expansions of redevelopment project areas that overlap with an existing redevelopment project area. Provides that 10% of moneys deposited into the special tax allocation fund shall be transferred to the local chamber of commerce or chambers of commerce representing the redevelopment project area for the chamber or chambers of commerce to use for grants to businesses that employee fewer than 50 full-time employees if the business moves within the redevelopment project area. Provides that moneys transferred to a chamber of commerce not used or pledged within one year of transfer of the moneys shall be returned to the municipality and are designated surplus funds of the redevelopment project area. Adds nonvoting members to joint review boards. Provides that, if a school district or community college district does not approve of the creation of a redevelopment project area, then the portion of the taxes attributable to the increase in the current equalized assessed valuation which would be payable to the nonconsenting district shall be paid to that district. Effective immediately.

Last Action 

SB 1406
Short Description:  FRANCHISE TAX-REPEAL
Senate Sponsors Sen. Win Stoller

Synopsis As Introduced
     Amends the Business Corporation Act of 1983. Provides that, in the case of a domestic or foreign corporation, no payment is required for a franchise tax that would have been due and payable on or after January 1, 2024. Repeals those Sections on January 1, 2025. Directs the Legislative Reference Bureau to prepare a bill effecting necessary changes to conform the statutes to the changes made by the amendatory Act. Effective immediately.

Last Action 

SB 1407
Short Description:  RIVERS EDGE-JOLIET & KANKAKEE
Senate Sponsors Sen. Meg Loughran Cappel-Patrick J. Joyce

Synopsis As Introduced
     Amends the River Edge Redevelopment Zone Act. Provides that the Department of Commerce and Economic Opportunity may certify 2 additional pilot River Edge Redevelopment Zone in the City of Joliet and the City of Kankakee. Makes conforming changes. Effective immediately.

Last Action 

SB 1531
Short Description:  FILM TAX CR-NONMETROPOLITAN
Senate Sponsors Sen. Dale Fowler

Synopsis As Introduced
     Amends the Film Production Services Tax Credit Act of 2008. Provides that, for an accredited production that commences on or after July 1, 2023, the credit includes the sum of the following: 30% of the Illinois production spending for the taxable year; 15% of the Illinois labor expenditures generated by the employment of residents of geographic areas of high poverty or high unemployment, as determined by the Department of Commerce and Economic Opportunity; an additional 5% of the Illinois labor expenditures generated by the employment of residents of the State who reside outside of the metropolitan area if the person is a resident of a geographic area of high poverty or high unemployment and also resides outside of the metropolitan area; and (iv) an additional 5% if 50% or more of the total hours of principal filming or taping of the production are completed in the State but outside of the metropolitan area, as determined by the Department. Provides that the term "metropolitan area" means the City of Chicago and any part of the State located within 30 miles of the City of Chicago. Effective immediately.

Last Action 

SB 1535
Short Description:  REVENUE-VARIOUS
Senate Sponsors Sen. Dan McConchie

Synopsis As Introduced
     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 Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that no tax shall be imposed under the Act for persons dying on or after the effective date of the amendatory Act or for transfers made on or after the effective date of the amendatory Act. Amends the Business Corporation Act of 1983. Provides that provisions imposing a franchise tax on corporations are repealed on December 31, 2024. Provides that, on and after January 1, 2022 and prior to January 1, 2023, the first $10,000 in liability is exempt from the franchise tax. Provides that, on and after January 1, 2023 and prior to January 1, 2024, the first $100,000 in liability is exempt from the franchise tax. Effective immediately.

Last Action 

SB 1658
Short Description:  GROWING ECONOMY TAX CREDIT
Senate Sponsors Sen. Andrew S. Chesney

Synopsis As Introduced
     Amends the Economic Development for a Growing Economy Tax Credit Act. Removes provisions concerning conditions that the Business Investment Committee shall determine exist in order for the Committee to make its recommendation that an Applicant's application for a Credit should or should not be accepted. Effective immediately.

Last Action 

SB 1680
Short Description:  TIF-DEVELOPER LOT INITIAL EAV
Senate Sponsors Sen. Robert F. Martwick

Synopsis As Introduced
     Amends the Tax Increment Allocation Redevelopment Act of the Illinois Municipal Code. Provides that if (1) 3 or more improved lots, blocks, tracts, or parcels of real property within a single redevelopment project area are purchased by a developer or a developer's parent company or wholly-owned subsidiary, or any combination thereof, within the 3 years prior to the date that the ordinance providing for the tax increment allocation was adopted by the municipality, and (2) an improvement on any of the lots, blocks, tracts, or parcels of real property is demolished or otherwise rendered uninhabitable, then the initial equalized assessed value for the lot, block, tract or parcel of real property shall be the equalized assessed value of the lot, block, tract, or parcel of real property on the date it was purchased by the developer, the developer's parent company, or the developer's wholly-owned subsidiary or purchased by any combination thereof. Limits the provisions to ordinances adopted after the effective date of the amendatory Act.

Last Action 

SB 1681
Short Description:  TIF-INITIAL & TOTAL EAV
Senate Sponsors Sen. Robert F. Martwick

Synopsis As Introduced
     Amends the Tax Increment Allocation Redevelopment Act of the Illinois Municipal Code. Provides that, if a county clerk determines that any lot, block, tract, or parcel of real property within a redevelopment project area is not taxable or has an initial equalized assessed value of $0, then the fair market value of the lot, block, tract, or parcel shall be instead determined by a written MAI-certified appraisal or by a written certified appraisal of a State-certified or State-licensed real estate appraiser. Provides that this reappraisal shall be the initial equalized assessed value of the lot, block, tract, or parcel and shall be added to the total initial equalized assessed value of the taxable real property within the redevelopment project area. Limits the provisions to tax increment allocation financing ordinances adopted after the effective date of the amendatory Act.

Last Action 

SB 1743
Short Description:  REVENUE-DOWNTOWNS CREDIT
Senate Sponsors Sen. Steve Stadelman-Paul Faraci

Synopsis As Introduced
     Creates the Revitalizing Downtowns Tax Credit Act. Creates an income tax credit in an aggregate amount equal to 25% of the qualified expenditures incurred by a qualified taxpayer undertaking a plan to substantially convert an office building from office use to residential, retail, or other commercial use. Provides that the total amount of such expenditures must equal $15,000 or more. Provides that, if the conversion is to residential use, then 20% or more of the residential housing units must be both rent-restricted and occupied by individuals whose income is 80% or less of the municipality's median gross income and the property must be subject to a written binding State or local agreement with respect to the provision of financing of affordable housing. Provides that the credit applies for tax years beginning on or after January 1, 2024 and ending on or before December 31, 2026. Amends the Illinois Income Tax to make conforming changes. Effective immediately.

Last Action 

SB 1783
Short Description:  TIF-CITY OF PEORIA
Senate Sponsors Sen. David Koehler

Synopsis As Introduced
     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 November 7, 2000 by the City of Peoria. Effective immediately.

Last Action 

SB 1809
Short Description:  EDGE-TRANSFER CREDIT
Senate Sponsors Sen. Sally J. Turner

Synopsis As Introduced
     Amends the Economic Development for a Growing Economy Tax Credit Act. Provides that the recipient of a credit under the Act may apply for a certificate of transferability of credit from the Department of Commerce and Economic Opportunity for the amount of the credit not previously claimed. Provides that the transferability certificate may be transferred or sold by the recipient to another Illinois taxpayer. Provides that unused Economic Development for a Growing Economy tax credits may be carried forward for a period of 10 years (currently, 5 years). Makes other changes.

Last Action 

SB 1832
Short Description:  INC TX-R AND D CREDIT
Senate Sponsors Sen. Elgie R. Sims, Jr.

Synopsis As Introduced
     Amends the Illinois Income Tax Act. Provides that the research and development credit applies for taxable years ending prior to January 1, 2037 (currently, January 1, 2027). Provides that, in the case of qualifying quantum information science expenditures, the research and development credit shall be equal to 13% of the qualifying expenditures for increasing research activities in this State (currently, 6.5%). Provides that certain qualified startup taxpayers may elect to claim the credit against their obligation to pay withholding taxes. Effective immediately.

Last Action 

SB 1849
Short Description:  $EMPLOYER TRAINING INVESTMENT
Senate Sponsors Sen. Elgie R. Sims, Jr.

Synopsis As Introduced
     Appropriates $10,000,000, or so much of that amount as may be necessary, from the General Revenue Fund to the Department of Commerce and Economic Opportunity to deposit into the Workforce, Technology, and Economic Development Fund for the purpose of making a grant to the Illinois Manufacturers’ Association for all costs and expenses associated with the Employer Training Investment Program. Effective July 1, 2023.

Last Action 

SB 1898
Short Description:  ENTERPRISE ZONE-SOLAR & WIND
Senate Sponsors Sen. Win Stoller

Synopsis As Introduced
     Amends the Illinois Enterprise Zone Act. Provides that Department of Commerce and Economic Opportunity may designate a business that intends to establish a new wind power facility or a utility-scale solar facility as a high impact business only if the municipality in which the facility will be located (or the county in which the facility will be located, if the facility will be located in an unincorporated area of the county) approves, in writing, the designation of the business as a high impact business. Makes conforming changes. Amends the Prevailing Wage Act to make conforming changes. Effective immediately.

Last Action 

SB 1903
Short Description:  INC TAX-MANUFACTURING
Senate Sponsors Sen. Chapin Rose

Synopsis As Introduced
     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.

Last Action 

SB 1904
Short Description:  JOB CREATION PILOT PROGRAM ACT
Senate Sponsors Sen. Chapin Rose

Synopsis As Introduced
     Creates the Job Creation Zone Pilot Program Act. Sets forth the boundaries of the job creation zone. Provides that applicants that pledge to hire at least 5 new employees at a designated location within the job creation zone are eligible for credits against their obligation to pay over withholding taxes under the Illinois Income Tax Act. Authorizes an applicant to request a credit award under the Act by making a formal written request or application with the Department of Commerce and Economic Opportunity. Specifies that the amount of the credit may not exceed (i) 50% of the incremental income tax attributable to each new employee during the calendar year in which the new employee is hired and for the first 2 calendar years after the new employee is hired and (ii) 25% of the incremental income tax attributable to each new employee during the third and fourth calendar years after the new employee is hired. Grants the Department of Commerce and Economic Opportunity rulemaking powers to implement and enforce the Act. Amends the Illinois Income Tax Act to make conforming changes. Effective immediately.

Last Action 

SB 1905
Short Description:  MUNI-TIF-BLIGHTED HOMES
Senate Sponsors Sen. Chapin Rose

Synopsis As Introduced
     Amends the Tax Increment Allocation Redevelopment Act of the Illinois Municipal Code. Provides that "redevelopment project costs" include the costs of demolishing buildings, site preparation, or site improvements of a dilapidated or vacant parcel zoned for residential use or costs of reconstruction, repair, remodeling, or new construction of a single-family residence on a dilapidated or vacant parcel zoned for residential use. Amends the Property Tax Code. Provides that a municipality, upon adoption of an ordinance or resolution by majority vote of its corporate authorities, may order the county clerk to abate, for 20 years, the portion of the taxes levied upon an improved parcel of real property that is attributable to the increase in the current equalized assessed valuation of the parcel over and above the equalized assessed valuation of the parcel immediately before the demolition of the dilapidated structure on the parcel. Provides that "improved parcel of real property" means a parcel where redevelopment project costs have been used by the municipality for the construction of a new single-family residence on a parcel zoned for residential use after demolition or removal of a dilapidated structure from that parcel. Provides that an abatement approved under the provisions shall be extended to all subsequent owners of the improved parcel of real property during the abatement period.

Last Action 

SB 1947
Short Description:  TAX INCENTIVE NONDISCLOSURE
Senate Sponsors Sen. Robert Peters-Ann Gillespie

Synopsis As Introduced
     Creates the Honesty in Economic Development Act. Provides that an agreement or contract entered into by a governmental unit, or any party negotiating on behalf of the governmental unit, for projects for economic development that includes a tax incentive may not contain any language that provides that the agreement or contract or any of its terms are confidential or that the parties to the agreement or contract are prohibited from disclosing, discussing, describing, or commenting upon the terms of the agreement or contract. Provides that the Act does not supersede any exemption to a public body's obligation to disclose public records set forth in the Freedom of Information Act, except that the Freedom of Information Act exemption that prohibits the disclosure of trade secrets and commercial or financial information furnished under a claim that they are proprietary, privileged, or confidential is not applicable to the identity of any party to an agreement or contract negotiation for a tax incentive or any party with a beneficial interest in that tax incentive. Defines "tax incentive" to include payments in lieu of taxes, tax abatements, or bonds, notes, loans, grants, or rebates for the economic development. Defines "governmental unit".

Last Action 

SB 2038
Short Description:  EQUAL PAY-SALARY TRANSPARENCY
Senate Sponsors Sen. Cristina H. Pacione-Zayas-Mike Simmons

Synopsis As Introduced
     Amends the Equal Pay Act of 2003. Provides that an employer or employment agency shall disclose in each public and internal posting for each job, promotion, transfer, or other employment opportunity the wage or salary, or the wage or salary range, and a general description of the benefits and other compensation to be offered for the job, promotion, transfer, or other employment opportunity. Provides that an employer shall announce, post, or otherwise make known all opportunities for promotion to all current employees on the same calendar day and prior to making a promotion decision. Provides that an employer shall provide an employee the current wage or salary range and a general description of the benefits and other compensation for the position in which the employee is employed upon hire, promotion, or transfer and at least annually thereafter and upon the employee's request. Provides that the Department of Labor may initiate its own investigations and file its own complaints in response to a violation of the Act. Makes other changes. Effective January 1, 2024.

Last Action 

SB 2075
Short Description:  DCEO-TAX CREDIT REPORT
Senate Sponsors Sen. Seth Lewis and Javier L. Cervantes

Synopsis As Introduced
     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.

Last Action 

SB 2084
Short Description:  INC TX-INNOVATION CREDIT
Senate Sponsors Sen. Donald P. DeWitte

Synopsis As Introduced
     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.

Last Action 

SB 2098
Short Description:  FILM CREDIT-POST PRODUCTION
Senate Sponsors Sen. Javier L. Cervantes

Synopsis As Introduced
     Amends the Film Production Services Tax Credit Act of 2008. Provides that "accredited production" also includes productions in which only post production activities occur in Illinois. Provides that an accredited animated production also includes a production using visual effects (VFX), augmented reality (AR), mixed reality (MR), or virtual reality (VR). Provides for a credit in an amount equal to 10% of the Illinois production spending incurred for the purpose of building a soundstage or digital wall. Effective immediately.

Last Action 

SB 2140
Short Description:  LLC-REDUCE FILING FEES
Senate Sponsors Sen. Andrew S. Chesney

Synopsis As Introduced
     Amends the Limited Liability Company Act. Reduces various filing fees payable to the Secretary of State by 50%. Effective immediately.

Last Action 

SB 2164
Short Description:  BUSINESS IMPROVEMENT DISTRICTS
Senate Sponsors Sen. Sara Feigenholtz

Synopsis As Introduced
     Creates the Business Improvement District Law. Provides for the establishment of business improvement districts by a county or municipality by ordinance after petition of a percentage of property owners or business owners, creation of a district plan, notice, and hearings. Provides that a business improvement district may impose district charges on property owners whose real properties are located within the business improvement district or on businesses within a business improvement district. Provides that the county or municipality shall contract with a district management association to administer or implement activities and improvements specified in the district plan. Contains provisions relating to district plans, formation of a district, district boundaries, issuance of bonds, terms and renewal of districts, amendment to district plans, governance of the district, reports of a district management association, dissolution, and legislative purpose. Limits the concurrent exercise of home rule powers. Defines terms. Effective 120 days after becoming law.

Last Action 

SB 2202
Short Description:  TIF-CITY OF SPARTA
Senate Sponsors Sen. Terri Bryant

Synopsis As Introduced
     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 December 23, 1986 by the City of Sparta to create TIF #1. Provides that the redevelopment project areas extended to the 35th and 47th years under the provisions of the Act are continuous and unexpired from the date of the ordinance initially adopting the redevelopment project area through the estimated dates of completion listed in the provisions. Effective immediately.

Last Action 

SB 2207
Short Description:  USE/OCC TX-AIRCRAFT
Senate Sponsors Sen. Dale Fowler

Synopsis As Introduced
     Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, for aircraft purchased on or after January 1, 2024, "use as rolling stock moving in interstate commerce" occurs when, during a 24-month period (currently, a 12-month period), the rolling stock has carried persons or property for hire in interstate commerce for more than 50% of its total trips for that period or for more than 50% of its total miles for that period. Effective immediately.

Last Action 

SB 2210
Short Description:  USE/OCC TX-AIRCRAFT
Senate Sponsors Sen. Christopher Belt

Synopsis As Introduced
     Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. In provisions concerning an exemption for materials, parts, equipment, components, and furnishings incorporated into or upon an aircraft, removes language excluding materials, parts, equipment, components, and consumable supplies used in the modification, replacement, repair, and maintenance of aircraft engines or power plants. Removes language providing that the exemption applies only to property used by persons who hold an Air Agency Certificate, have a Class IV Rating, and conduct operations in accordance with certain Federal Aviation Administration regulations. Effective immediately.

Last Action 

SB 2217
Short Description:  FAMILY LEAVE INSURANCE PROGRAM
Senate Sponsors Sen. Cristina Castro and Patrick J. Joyce

Synopsis As Introduced
     Creates the Paid Family Leave Insurance Program Act. Requires the Department of Employment Security to establish and administer a Family Leave Insurance Program that provides family leave insurance benefits to eligible employees. Sets forth eligibility requirements for benefits under the Act. Provides that a self-employed individual may elect to be covered under the Act. Contains provisions concerning disqualification from benefits; compensation for family leave; the amount and duration of benefits; employer equivalent plans; an annual report by the Department; hearings; penalties; notice; the coordination of family leave; and rules. Amends the State Finance Act. Creates the State Benefits Fund. Effective immediately, except that provisions concerning the State Benefits Fund take effect June 1, 2024 and provisions concerning the amount and duration of paid family leave take effect June 1, 2025.

Last Action 

SB 2219
Short Description:  REVENUE-COMMUNITY DEVELOP
Senate Sponsors Sen. Willie Preston

Synopsis As Introduced
     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.

Last Action