IllinoisTrack.us: Track new bills introduced to Illinois General Assembly

Sub-Committee(s): Finance, Income Tax, Property Tax, Sales and Other Taxes

Committee Members:

Role	Name
Member	Arthur L. Turner (D-9)
Member	Barbara Flynn Currie (D-25)
Member	Careen M. Gordon (D-75)
Member	Ed Sullivan, Jr. (R-51)
Vice-Chairperson	Frank J. Mautino (D-76)
Chairperson	John E. Bradley (D-117)
Member	LaShawn K. Ford (D-8)
Member	Linda Chapa LaVia (D-83)
Member	Mark H. Beaubien, Jr. (R-52)
Member	Michael J. Zalewski (D-21)
Member	Roger L. Eddy (R-109)
Member	Suzanne Bassi (R-54)

There are 433 pieces of legislation assigned to this committee:

SB 3401: PROP TX-OMITTED ASSESSMENTS (Assigned 5/4/2010)
Amends the Property Tax Code. Provides that, if the property owner gave notice of an omitted assessment, then (i) the property may not be assessed as omitted property for more than 5 years prior to the current assessment year and (ii) a charge for tax and interest for previous years shall not be made against the property for more than 5 years prior to the current assessment year. Requires the assessor to give notice of the assessment of omitted properties by registered or certified mail, return receipt requested. Provides that the notice must include the time period for requesting review of the assessment. Effective January 1, 2011.

SB 240: INS CD-TECH (Assigned 5/3/2010)
Amends the Illinois Insurance Code. In the provisions concerning the classification of insurance and insurance businesses, provides that the insurance laws of this State, including the Act, do not apply to a religious organization or members of the organization when the organization adheres to specified provisions. Sets forth the verbatim written disclaimer that all such organizations shall provide on all applications for membership or participation. Effective immediately.

SB 3619: INDUSTRIAL JOBS TIF-EXTEND (Assigned 5/3/2010)
Amends the Industrial Jobs Recovery Law in the Illinois Municipal Code. Extends the authority granted to municipalities to establish redevelopment project areas and to adopt tax increment allocation financing to January 1, 2013. Effective immediately.

SB 2487: DPT OF REVENUE-INVESTIGATORS (Assigned 4/29/2010)
Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Provides that the Department's investigators have expanded powers of peace officers to enforce taxing and other measures related to liquor, racing, and gaming. The investigators may exercise the powers if there is a threat to life or safety and local law enforcement is notified as soon as practical.

SB 3089: PROP TX-FALLEN OFFICER ABATE (Assigned 4/28/2010)
Amends the Property Tax Code. Provides that the corporate authorities of a home rule municipality with 1,000,000 or more inhabitants, by ordinance, may order the county clerk to abate any percentage of the taxes levied by the municipality and any other taxing district on each parcel of certain qualified residential property within the corporate limits of the municipality that is owned by the surviving spouse of a fallen police officer or rescue worker. Effective immediately.

SB 3152: TIF-NOTICE-INTERGOV AGREEMENTS (Assigned 4/27/2010)
Amends the Tax Increment Allocation Redevelopment Act in the Illinois Municipal Code. Provides that, for each redevelopment project area, municipalities must submit to (i) the State Comptroller and (ii) all taxing districts overlapping the redevelopment project area a list of (1) all intergovernmental agreements in effect during the fiscal year to which the municipality is a party and (2) an accounting of any moneys transferred or received by the municipality during that fiscal year pursuant to those intergovernmental agreements. Effective immediately.

SB 2795: PROP TAX-SUBDIVISION ASSESS (Assigned 4/27/2010)
Amends the Property Tax Code. Exempts property that is part of a special service area in which taxes are extended solely upon the value of the land from provisions of the Code concerning the assessment of subdivisions by not including the value of infrastructure improvements. Effective immediately.

SB 2523: MUNI CD-BUSINESS DIST DEVELOP (Assigned 4/26/2010)
Amends the Illinois Municipal Code with respect to the "Business District Development and Redevelopment Law". Authorizes the issuance of bonds without referendum. Specifies notice requirements for a public hearing on a proposed business district plan. Sets forth the procedure for amending a business district plan. Specifies the requirements for a municipality to issue bonds for the payment or reimbursement of business district project costs. Makes numerous other changes. Provides that changes to the Law apply only to new business districts, unless an existing district is conformed by ordinance. Effective immediately.

SB 3446: PROP TX-BILLING AND INTEREST (Assigned 4/22/2010)
Amends the Property Tax Code. In a Section concerning payments under the accelerated method of billing, provides that, for tax year 2010, the estimated first installment of unpaid taxes shall be deemed delinquent and shall bear interest after April 1 (instead of March 1) at the rate of 1.5% per month. Effective immediately.

SB 3710: INC TX-ANGEL INVESTMENT CREDIT (Assigned 4/22/2010)
Amends the Illinois Income Tax Act. Makes a technical change in a Section concerning the short title.

SB 2534: NEW MARKETS-CAP ON CREDITS (Assigned 4/22/2010)
Amends the New Markets Development Program Act. Increases the annual cap on credits from $10,000,000 to $40,000,000. Effective July 1, 2010.

SB 3661: ENTERPRISE ZONES-30 ADDITIONAL (Assigned 4/22/2010)
Amends the Illinois Enterprise Zone Act. Provides that beginning in calendar year 2010 and until December 31, 2014, 30 additional enterprise zones may be certified by the Department of Commerce and Economic Opportunity. Effective immediately.

SB 2505: PROP TX-GREEN ENERGY SSA (Assigned 4/19/2010)
Amends the Property Tax Code. Provides that municipalities and counties may establish green energy special service areas. Provides that those green energy special service areas shall include only property for which each owner of record has executed a contract or agreement with the county or municipality consenting to the inclusion of the property within the green energy special service area. Provides that green energy special service areas are not subject to certain notice and hearing requirements set forth in the Property Tax Code. Provides that the owner of record of each parcel of property within a green energy special service area may arrange, through an agreement with the municipality or county, for specific energy efficiency improvements or renewable energy improvements and may obtain financing for such improvements through the process set forth in the ordinance establishing the special service area. Provides that counties and municipalities may levy property taxes in connection with green energy special service areas. Provides that counties and municipalities may issue bonds in connection with those special service area projects and may sell, assign, or pledge those bonds to the Illinois Finance Authority. Amends the Illinois Finance Authority Act to make conforming changes. Contains other provisions.

SB 3011: BINGO-LOCAL GOV-PRIZES (Assigned 4/14/2010)
Amends the Bingo License and Tax Act. Allows for units of local governments to conduct bingo without a license or fee under specified conditions. Increases the maximum aggregate retail value of all prizes or merchandise awarded in any one game of bingo conducted by a senior citizens organization or a unit of local government from $5 to $10. Effective immediately.

SB 735: HORSE RACING-PARI-MUTUEL TAX (Assigned 4/8/2010)
Amends the Illinois Horse Racing Act of 1975. Makes a technical change in a Section concerning the short title.

SB 3147: EFFICIENT GREEN IL TAX CREDIT (Assigned 4/8/2010)
Creates the Efficient and Green Illinois Tax Credit Act. Authorizes the Department of Commerce and Economic Opportunity to award income tax credits based on 25% of the cost of qualifying expenditures for energy efficient projects, such as solar energy equipment, Energy Star certified heat pumps, lighting retrofit projects, and wind equipment. Authorizes the Department to adopt rules. Provides that the credit may be carried forward for up to 5 taxable years. Amends the Illinois Income Tax Act to make conforming changes. Provides that the credit is exempt from the Act's automatic sunset provisions. Effective immediately.

SB 3265: SUMMIT-PARK VALIDATION (Assigned 4/8/2010)
Creates the Summit Park District Tax Levy Validation (2010) Act. Validates levy ordinances and tax extensions to the extent they do not exceed the maximum amount authorized under the Property Tax Extension Limitation Law if the District had taken into account the tax increment value from the expiration of the West Summit TIF. Amends the Property Tax Code to make the Property Tax Extension Limitation Law subject to the Summit Park District Tax Levy Validation (2010) Act. Effective immediately.

SB 3529: PROP TX-ACCELERATED BILLING (Assigned 4/8/2010)
Amends the Property Tax Code. In Cook County, provides that the estimated first installment of unpaid taxes due in 2010 shall be deemed delinquent and shall bear interest after March 1 at the rate of 0.5% per month. Effective immediately.

SB 3816: INC TX-RESIDENCE-DISABLED VET (Assigned 4/8/2010)
Amends the Property Tax Code. Makes a technical change in a Section concerning the tax exemption for property used for religious purposes.

SB 2559: HISTORIC PRESERVATION CREDIT (Assigned 4/8/2010)
Creates the Historic Preservation Tax Credit Act. Provides for an income tax credit in an amount equal to 25% of qualified expenditures incurred by a qualified taxpayer for the restoration and preservation of a qualified historic structure. Provides that the credit may be carried forward for up to 10 years. Provides that the credit may be sold, assigned, conveyed, or transferred. Provides that the cumulative amount of credits awarded under the Act may not exceed $25,000,000 per year per county. Amends the Illinois Income Tax Act to make conforming changes. Effective immediately.

SB 3745: ELDERLY-DISABLD-PROP TAX-DRUGS (Assigned 4/8/2010)
Amends the Senior Citizens and Disabled Persons Property Tax Relief and Pharmaceutical Assistance Act. Provides that for the 2011 claim year and each claim year thereafter, if a person files a claim for a grant or pharmaceutical assistance under the Act and represents on the claim form that (i) he or she is a surviving spouse and (ii) his or her marital status is "single", then only his or her individual income for the applicable year shall be counted in determining his or her eligibility for a grant or pharmaceutical assistance. Effective immediately.

SB 3648: INC TAX-WRONGFULLY IMPRISONED (Assigned 4/8/2010)
Amends the Illinois Income Tax Act. Creates a deduction in an amount equal to any amount awarded to the taxpayer during the taxable year by the Court of Claims for time unjustly served in a State prison. Effective immediately.

SB 374: STATE GOVERNMENT-TECH (Assigned 4/8/2010)
Amends the Deposit of State Moneys Act. Makes a technical change in a Section concerning investment in minority-owned financial institutions.

SB 459: INC TX/USE TX-FORM-TAX AMNESTY (Assigned 4/8/2010)
Amends the Use Tax Act. Makes a technical change in a Section concerning the short title.

SB 3780: DHS-IDPH-DIABETES-GRANTS-FUNDS (Assigned 4/8/2010)
Amends the Department of Human Services Act and the Department of Public Health Powers and Duties Law of the Civil Administrative Code of Illinois. Provides for the transfer of certain functions relating to diabetes from the Department of Human Services to the Department of Public Health: (1) the power to make grants from appropriations to the Department from the Diabetes Research Checkoff Fund; (2) the duty to include within its public health promotion programs and materials information to be directed toward population groups in Illinois that are considered at high risk of developing diabetes; and (3) the power to make grants to the American Diabetes Association for research on diabetes from appropriations to the Department from the American Diabetes Fund. Amends the State Finance Act in connection with the creation of the American Diabetes Fund. Effective 90 days after becoming law.

SB 1826: INC TX-COOPERATIVE-OFFSET LOSS (Assigned 3/22/2010)
Amends the Property Tax Code. Provides that the chief county assessment officer may charge not more than $0.20 per parcel for copies of records furnished in electronic format. Effective immediately.

SB 2350: PROP TX-RETURNING VETERANS (Assigned 3/22/2010)
Amends the Property Tax Code. In a Section concerning the returning veterans' homestead exemption, provides that the veteran may apply the exemption for the taxable year after he or she returns if (i) he or she first acquires a principal residence during the taxable year in which he or she returns, but after January 1 of that year, and (ii) if the property is owned and occupied as a principal residence by the veteran on January 1 of the next taxable year. Effective immediately.

SB 2579: ESTATE TAX-WAIVE PENALTIES (Assigned 3/22/2010)
Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that the State Treasurer may waive penalties imposed against a county treasurer for late payment under the Act on a case-by-case basis if the State Treasurer finds that imposing penalties would be unreasonable or unnecessarily burdensome because the delay in payment was due to an incident caused by the operation of an extraordinary force, including, but not limited to, the occurrence of a natural disaster, that cannot be foreseen, that cannot be avoided by the exercise of due care, and for which no person can be held liable. Effective immediately.

SB 2992: PROP TAX FREEZE-DISABLED (Assigned 3/22/2010)
Amends the Property Tax Code. Includes disabled persons within the provisions granting an assessment freeze homestead exemption to senior citizens. Changes the name to the Senior Citizens and Disabled Persons Assessment Freeze Homestead Exemption (now Senior Citizens Assessment Freeze Homestead Exemption). Effective immediately.

SB 3552: MOBILE HOME TAX-PENALTY-DELAY (Assigned 3/22/2010)
Amends the Mobile Home Local Services Tax Act. Authorizes the county board of a county designated in whole or in part as a disaster area by the President of the United States or the Governor of the State to adopt an ordinance or resolution providing that, for any mobile home that is situated within the designated disaster area and determined to be substantially damaged or adversely affected by the disaster, the accrual and payment of certain penalties and the entry of a judgment or order of sale may be postponed as may the date upon which privilege taxes become delinquent. Also provides that the resolution or ordinance may direct the county collector to refund tax payments under certain circumstances. Requires the ordinance or resolution to establish a procedure for affected property owners to make application to a designated county official to determine whether a property is substantially damaged or adversely affected. Effective immediately.

SB 3646: INC TX-PARTNERSHIP (Assigned 3/22/2010)
Amends the Illinois Income Tax Act. In provisions concerning a deduction for income distributable to an entity subject to the Personal Property Tax Replacement Income Tax, removes language providing that the deduction is not allowed to publicly traded partnerships for taxable years ending on or after December 31, 2009. Effective immediately.

SB 3139: PROP TX-PTELL-EXTENSION BASE (Assigned 3/22/2010)
Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that each taxing district's debt service extension base shall be increased each year beginning with the later of (i) the 2009 levy year or (ii) the first levy year in which the Law becomes applicable to the taxing district, by the lesser of 5% or the percentage increase in the Consumer Price Index during the 12-month calendar year preceding the levy year. Provides that, if a taxing district's debt service extension base is established or increased by a referendum held after February 2, 2010, the debt service extension base shall be increased if certain authorizing language is included in the referendum. Effective immediately.

SB 3666: PROP TX-DISABLED VETERANS (Assigned 3/22/2010)
Amends the Property Tax Code. Provides that, if a taxpayer has been awarded a disabled veterans standard homestead exemption, and that taxpayer subsequently becomes a resident of a facility licensed under the Nursing Home Care Act or a facility operated by the United States Department of Veterans Affairs, then the exemption shall continue (i) so long as the residence continues to be occupied by the qualifying person's spouse or (ii) if the residence remains unoccupied but is still owned by the person who qualified for the homestead exemption.

SB 2065: MUNI TIF EXTEND-CRETE (Assigned 3/22/2010)
Amends the Tax Increment Allocation Redevelopment Act in the Illinois Municipal Code. Provides that the redevelopment projects in the TIF districts created by ordinance that were adopted on (i) December 13, 1993, (ii) February 12, 2001, and (iii) April 23, 2001 by the Village of Crete must be completed by December 31 of the 35th year (now, the 23rd year) after the year in which the respective ordinances were adopted. Makes revisory changes. Contains a non-acceleration clause. Effective immediately.

SB 1578: CREDIT AGREEMENTS ACT-TECH (Assigned 3/12/2010)
Amends the Credit Agreements Act. Provides that specified provisions shall not constitute a defense to a claim that arises out of bad faith conduct intended to unjustly benefit a creditor or a third party. Provides that the mere failure by a creditor to enter into a credit agreement with or to provide a written commitment to a debtor, without more, shall not constitute bad faith under specified provisions. Provides for the legislative intent of the General Assembly and that certain provisions apply to pending actions as well as actions commenced on or after the effective date of the amendatory Act. Effective immediately.

SB 642: EDUCATION-TECH (Assigned 3/9/2010)
Amends the Southern Illinois University Management Act. Makes a technical change in a Section concerning creation of the Board of Trustees.

HR 893: INTERNET SALES TAXES (Assigned 3/8/2010)
Urges the President of the United States and the United States Congress to enact legislation requiring internet retailers to collect sales taxes.

HB 833: LOTTERY-MACHINES IN REST AREAS (Assigned 3/2/2010)
Amends the Illinois Lottery Law. Provides that the Division of the State Lottery of the Department of Revenue shall establish a one-year pilot program to place authorized lottery ticket dispensing machines in all rest areas in the State. Allows the Division to adopt any rules necessary for the administration of this pilot program. Effective immediately.

HB 885: PROP TAX FREEZE-DISABLED (Assigned 3/2/2010)
Amends the Property Tax Code. Includes disabled persons within the provisions awarding an assessment freeze homestead exemption to senior citizens. Changes the name to the Senior Citizens and Disabled Persons Assessment Freeze Homestead Exemption (now Senior Citizens Assessment Freeze Homestead Exemption). Makes corresponding changes to a cross-reference to the exemption.

HB 886: PROP TAX-DISABLD VET FREEZE (Assigned 3/2/2010)
Amends the Property Tax Code. Creates the disabled veterans assessment freeze homestead exemption for a person who has served in the armed forces of the United States, the reserves of the armed forces of the United States, or the Illinois National Guard and who is disabled. Provides that the amount of this exemption shall be the equalized assessed value of the residence in the taxable year for which application is made minus the base amount. Defines "base amount" as the base year equalized assessed value of the residence plus the first year's equalized assessed value of any added improvements that increased the assessed value of the residence after the base year. Defines "base year" as, in most instances, the taxable year prior to the taxable year for which the applicant first qualifies and applies for the exemption. Makes corresponding changes to cross-references in other provisions of the Property Tax Code. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.

HB 1109: HFS-ELDERLY-DISABLED-RX DRUGS (Assigned 3/2/2010)
Amends the Senior Citizens and Disabled Persons Property Tax Relief and Pharmaceutical Assistance Act. In provisions concerning the pharmaceutical assistance program, provides that beginning on July 1, 2010, "covered prescription drug" includes any agent or drug added by the Department of Healthcare and Family Services within the therapeutic categories of antipsychotics, antidepressants, and anticonvulsants.

HB 1328: LOTTERY-PARKS & HISTORIC SITES (Assigned 3/2/2010)
Amends the Illinois Lottery Law. Requires the Department of Revenue to offer a special instant scratch-off game to support State parks and State historic sites, to commence on July 1, 2009 and to be discontinued on December 31, 2014. Provides that the net revenue from the game shall be deposited into the State Parks and Historic Sites Endowment Fund for appropriation by the General Assembly to the Department of Natural Resources for the purpose of funding State parks and to the Historic Preservation Agency for the purpose of funding State historic sites. Amends the State Finance Act to create the State Parks and Historic Sites Endowment Fund. Effective immediately.

HB 1331: PROP TAX FREEZE-DISABLED (Assigned 3/2/2010)
Amends the Property Tax Code. Includes disabled persons within the provisions awarding an assessment freeze homestead exemption to senior citizens. Changes the name to the Senior Citizens and Disabled Persons Assessment Freeze Homestead Exemption (now Senior Citizens Assessment Freeze Homestead Exemption). Makes corresponding changes to a cross-reference to the exemption. Effective July 1, 2009.

HB 2367: PROP TAX-VETERAN FREEZE (Assigned 3/2/2010)
Amends the Property Tax Code. Awards an assessment freeze homestead exemption to disabled veterans who qualify for a disabled or handicapped veterans' license plate. Provides that the amount of the exemption is the equalized assessed value of the residence in the taxable year for which application is made minus the equalized assessed value of the residence in the taxable year in which the applicant qualified for the exemption plus the first year's equalized assessed value of any added improvements that increased the assessed value of the residence after the base year. Makes corresponding changes to cross-references in the provisions concerning certification, certificate of errors, other exemptions, and delinquency notices. Amends various Acts concerning tax increment financing to deduct the exemption from assessed value calculations for entities that have adopted tax increment allocation financing under these provisions. Amends the State Mandates Act to require implementation without reimbursement. Effective July 1, 2009.

HB 4808: PROP TX-ANNEXED PROPERTY (Assigned 3/2/2010)
Amends the Property Tax Code. Provides that, if property is annexed or disconnected from any taxing district at any time during the taxable year, the taxpayer may apply to the taxing district for a refund of the amount of property taxes (i) paid by the taxpayer, (ii) distributed to the taxing district, and (iii) attributable to the annexed or disconnected property for the portion of the taxable year during which the property was not included in the taxing district. Provides that the taxing district shall refund those amounts to the taxpayer within 60 days after the application is received. Preempts home rule powers. Effective immediately.

HB 5237: HEALTH SAVINGS ACCOUNTS (Assigned 3/2/2010)
Creates the Health Savings Account Act and amends the Illinois Income Tax Act. Provides that, beginning in taxable year 2011, a resident of Illinois or an employer may deposit contributions, subject to certain limitations, into a health savings account. Provides that the principal contributed to and the interest earned on a health savings account and money reimbursed to an eligible individual or an employee for qualified medical expenses is exempt from the Illinois income tax. Sets forth restriction on the use of funds held in a health savings account. Provides that an eligible individual may withdraw money from his or her health savings account for any purpose, but provides that certain withdrawals are not tax exempt. Repeals the Health Savings Account Act on January 1, 2022. Effective July 1, 2010.

HB 5380: EFFICIENT GREEN IL TAX CREDIT (Assigned 3/2/2010)
Creates the Efficient and Green Illinois Tax Credit Act. Authorizes the Department of Commerce and Economic Opportunity to award income tax credits based on 25% of the cost of qualifying expenditures for energy efficient projects, such as solar energy equipment, Energy Star certified heat pumps, lighting retrofit projects, and wind equipment. Authorizes the Department to adopt rules. Provides that the credit may be carried forward for up to 5 taxable years. Amends the Illinois Income Tax Act to make conforming changes. Provides that the credit is exempt from the Act's automatic sunset provisions. Effective immediately.

HB 5780: PTELL-SCHOOL SAFETY LEVIES (Assigned 3/2/2010)
Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that a school board may, with referendum approval, elect to provide that the aggregate extension of the school district does not include any extension made: (i) for fire prevention and safety purposes under the School Code; and (ii) to pay the principal and interest on fire prevention and safety bonds issued under the School Code or on bonds issued to refund any fire prevention and safety bonds. Sets forth requirements for the referendum. Effective immediately.

HB 5806: EDGE-INCENTIVE PAYMENTS (Assigned 3/2/2010)
Amends the Economic Development for a Growing Economy Tax Credit Act. Provides that an applicant who has been awarded a Credit under the Act may, in the applicant's sole discretion, opt to retain taxes withheld under the Illinois Income Tax Act in lieu of an income tax credit. Provides that the amount of withheld taxes retained by the applicant in a taxable year may not exceed the amount of the Credit awarded by the Department of Commerce and Economic Opportunity for that taxable year. Provides that each employee whose taxes were withheld by an employer who retains amounts under this subsection must receive credit for 100% of the taxes withheld from his or her pay. Requires the Department to report annually to the Governor and the General Assembly on the progress of the incentive payment program. Amends the Illinois Income Tax Act to make corresponding changes concerning tax withholding. Effective immediately.

HB 5812: INC TX-TRAINING EXPENSE CREDIT (Assigned 3/2/2010)
Amends the Illinois Income Tax Act. Reinstates the training expense credit for tax years ending on or after December 31, 2010 and on or before December 30, 2020. Increases the amount of the credit from 1.6% of training expenses to 2% of training expenses. Provides that the training expense credit earned on or after December 31, 2010 may be carried forward. Effective immediately.

HB 5828: TAX EXEMPT-VET MOTOR VEHICLE (Assigned 3/2/2010)
Amends the Use Tax Act, the Retailers' Occupation Tax Act, and the motor vehicle privilege tax provisions of the Illinois Vehicle Code. Exempts from these taxes motor vehicles sold to an Illinois resident who is a service member on active duty or returning to Illinois from active duty and who applies for registration in Illinois while on active duty or within one year after leaving active duty.

HB 5830: INC TX-VET EMPLOYMENT CREDIT (Assigned 3/2/2010)
Amends the Illinois Income Tax Act. Provides that the credit for wages paid to qualified veterans also applies to wages paid to employees who are currently a member of the Illinois National Guard or a member of any reserve component of the Armed Forces of the United States. Effective immediately.

HB 5831: INC TX-VETERANS CHECKOFF (Assigned 3/2/2010)
Amends the Illinois Income Tax Act. Creates a tax checkoff for the Homeless Veterans Fund. Amends the State Finance Act to create the Fund. Provides that moneys in the Fund may be used by the Department of Commerce and Economic Opportunity for the purpose of making grants to not-for-profit organizations that assist homeless veterans throughout the State. Effective immediately.

HB 6044: INC TX-DEDUCTIONS (Assigned 3/2/2010)
Amends the Illinois Income Tax Act. Creates an income tax deduction for an amount equal to the income derived by an individual under the age of 18 from the auction of his or her livestock that is entered in the Illinois State Fair or the DuQuoin State Fair. Exempts the deduction from the Act's sunset provisions. Effective immediately.

HB 6074: PROP TX-SURVIVOR HOMESTEAD (Assigned 3/2/2010)
Amends the Property Tax Code. Creates a surviving spouse homestead exemption for property that is owned and occupied by a person who (i) is a surviving spouse who has not remarried during the taxable year, (ii) has a household income of less than $60,000, and (iii) is liable for paying real estate taxes on the property. Provides that the maximum amount of the reduction is $2,000 for the surviving spouse and an additional $1,000 for each dependent child of the surviving spouse. Effective immediately.

HB 3998: COUNTY TIF-GRUNDY (Assigned 3/2/2010)
Amends the County Economic Development Project Area Property Tax Allocation Act. Authorizes Grundy County to establish up to 5 economic development project areas per year (instead of "an economic development project"). Provides that the authority granted under the Act to counties to establish economic development project areas expires on July 1, 2019 (instead of July 1, 2008).

HB 6126: PROP TX-JUDGMENTS (Assigned 3/2/2010)
Amends the Property Tax Code. Provides that all applications for judgment and order of sale for taxes and special assessments on delinquent properties shall be made within 90 days after the second installment due date (instead of during the month of October). Effective immediately.

HB 4648: CIG TAX-TAX STAMP ENCRYPT (Assigned 2/23/2010)
Amends the Cigarette Tax Act and the Cigarette Use Tax Act. Provides that tax stamps sold on or after July 1, 2010 must be counterfeit-resistant and encrypted with certain information. Provides that the stamps shall (i) be produced in a secure facility certified in accordance with the security assistance standards established in 2005 by the American National Standards Institute and the North American Security Products Organization, (ii) incorporate a minimum of 4 layers of overt, semi-covert, and covert data, and (iii) instantaneously capture encrypted data. Requires distributors to acquire certain necessary equipment and provide the encrypted data to the Department of Revenue in the form and manner required by the Department. Requires the Department of Revenue to retain the data using a secure system. Provides that any distributor having stamped packages of cigarettes in his or her possession on July 1, 2010 may continue to possess, deliver, or distribute those stamped cigarettes. Effective immediately.

HB 4732: PROP TX-HOMESTEAD EXEMPTIONS (Assigned 2/23/2010)
Amends the Property Tax Code. Provides that the alternative general homestead exemption applies on a permanent basis and increases the amount of the exemption to $60,000 for taxable year 2010 and thereafter. Effective immediately.

HB 4736: PROP TX-SENIOR HOMESTEAD (Assigned 2/23/2010)
Amends the Property Tax Code. In a Section concerning the Senior Citizens Homestead Exemption, provides that in all counties (now, in counties with less than 3,000,000 inhabitants), the county board may by resolution provide that if a person has been granted a homestead exemption under this Section, the person qualifying need not reapply for the exemption. Effective immediately.

HB 5263: PROP TAX-SPEC SERV DISCONNECT (Assigned 2/23/2010)
Amends the Property Tax Code. Provides that the corporate authorities of a municipality that establishes a special service area may petition the circuit court to disconnect territory from the special service area. Effective immediately.

HB 5355: PROP TAX-COOK ASSESSMENTS (Assigned 2/23/2010)
Creates the Acquisition-Based Assessment Law and amends the Property Tax Code concerning acquisition-based assessments. Sets forth an alternative method of calculating fair cash value based on recent purchase prices, subject to certain maximum changes. Provides that the alternative valuation procedures apply in Cook County and in other counties that adopt those procedures by ordinance. Amends the State Mandates Act to require implementation without reimbursement by the State. Effective immediately.

HB 4919: PROP TX-SENIOR FREEZE EXEMPT (Assigned 2/23/2010)
Amends the Property Tax Code. Provides that, if a person turns 70 years of age or older during the taxable year and he or she qualified for a Senior Citizens Assessment Freeze Homestead Exemption or a Senior Citizens Homestead Exemption in the previous taxable year, then the person qualifying need not reapply for the exemption. Effective immediately.

HB 6048: INC TAX-CHECKOFF STATE PARKS (Assigned 2/23/2010)
Amends the Illinois Income Tax Act. Creates a tax checkoff for the State Parks Fund. Effective immediately.

HB 6203: PROP TX-BILLING AND INTEREST (Assigned 2/23/2010)
Amends the Property Tax Code. In a Section concerning payments under the accelerated method of billing, provides that, for tax year 2010, the estimated first installment of unpaid taxes shall be deemed delinquent and shall bear interest after April 1 (instead of March 1) at the rate of 1.5% per month. Effective immediately.

HB 6182: PROP TX-ASSESSMENT AND EXEMPTS (Assigned 2/23/2010)
Amends the Property Tax Code. Provides that, in Cook County, homestead property must be valued at 100% of its fair cash value. Requires the Cook County Clerk to abate the property taxes levied on homestead property in an amount equal to: (1) the amount of the aggregate extension of all taxing districts against the property; less (2) an amount equal to 1% of the equalized assessed value of the property. Sets forth procedures to apply this abatement to the aggregate extensions of each taxing district. Creates the Cook County general homestead exemption to limit the assessment increases of homestead property to the lesser of: (i) 2%; or (ii) the increase in the CPI. Sets forth the taxable years in which this general homestead exemption applies. Amends various Acts to include a cross reference to homestead exemptions granted under Article 15 of the Property Tax Code. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.

HB 4668: PROP TX-CERT OF ERROR-INTEREST (Assigned 2/22/2010)
Amends the Property Tax Code. Provides that, with respect to certificates of error issued on and after the effective date of the amendatory Act that are presented to the circuit court, interest shall be paid from 60 days after the certificate of error is adjudicated by the circuit court (instead of 60 days after the certificate of error is issued). Effective immediately.

HB 4917: PROP TX-SOCIAL SECURITY INCOME (Assigned 2/22/2010)
Amends the Property Tax Code. Provides that, if a taxpayer must have an income that is at or below a certain amount in order to qualify for an exemption, then, for the purposes of that exemption, the term "income" does not include Social Security benefits unless expressly stated otherwise. Effective immediately.

HB 4887: NEW MARKETS-CAP ON CREDITS (Assigned 2/22/2010)
Amends the New Markets Development Program Act. Increases the annual cap on credits from $10,000,000 to $40,000,000. Effective July 1, 2010.

HB 4913: PROP TX-ASSESSMENTS (Assigned 2/22/2010)
Amends the Property Tax Code. Provides that, for the purposes of the definition of 33 1/3%, the fair cash value of property is determined by the lesser of: (1) the Department of Revenue's sales ratio studies for the 3 most recent years preceding the assessment year; or (2) the valuation of the property in the year immediately preceding the assessment year (under the current law, the fair cash value is based on the sales ratio studies). Effective immediately.

HB 5663: PROP TX-HOUSING CREDITS (Assigned 2/22/2010)
Amends the Property Tax Code. Provides that property that qualifies for a charitable exemption shall not lose its exemption because the property is owned by a partnership or limited liability company that is organized for the purposes of owning and operating residential rental property if (i) the charitable organization is a general partner of the partnership or a managing member of the limited liability company and (ii) the partnership or limited liability company has received an allocation of Low Income Housing Tax Credits for at least 50% of the dwelling units (instead of 100%). Effective immediately.

HB 5773: SCHOOL DISTRICT INCOME TAX (Assigned 2/22/2010)
Creates the School District Income Tax Act. Allows school districts to tax income after referendum approval of district residents and record owners of property in the district. Provides for additional levies, administration and distribution of the tax, and penalties for violations. Applies only to income earned following 120 days after certification of the results of the referendum. Creates a credit against the tax in an amount not to exceed $500 equal to 5% of the amounts spent by the taxpayer on monthly rent for the taxpayer's residence. Amends the Property Tax Code to provide for abatement of residential, farm, and small business property. Amends the School Code to require that school districts certify income tax levies and amounts realized for property tax abatement purposes and to coordinate the calculation of school aid with the income tax levies by adjusting the operating tax rate accordingly. Amends the State Finance Act to create the School District Income Tax Fund. Effective immediately.

HB 5774: INC TAX-DEDUCT MEDICAL EXPENSE (Assigned 2/22/2010)
Amends the Illinois Income Tax Act. Provides that, for taxable years ending on or after December 31, 2010, an individual taxpayer may deduct from adjusted gross income an amount equal to the medical, dental, and other expenses allowed as a deduction under Section 213 of the Internal Revenue Code to the extent allowed as a deduction from adjusted gross income in computing federal income taxes. Provides that to obtain this subtraction modification the taxpayer must submit to the Department, along with his or her tax return, a copy of the Schedule A form or any successor form completed and submitted for federal income tax purposes. Excepts the deduction from the sunset requirements. Effective immediately.

HB 5779: PTELL-EXTENSION LIMITATION (Assigned 2/22/2010)
Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that the extension limitation may not be less than 2%. Effective immediately.

HB 5801: PROP TX-SENIOR FREEZE (Assigned 2/22/2010)
Amends the Property Tax Code. Sets forth provisions for calculating the base amount for a new residence if the taxpayer changes residences. Authorizes counties to provide that if a person has been granted a Senior Citizens Assessment Freeze Homestead Exemption for 2 consecutive years, then the person qualifying need not reapply for the exemption for 5 years. Effective immediately.

HB 5808: MANUFACTURING JOB CREDIT (Assigned 2/22/2010)
Creates the Manufacturing Job Destination Tax Credit Act and amends the Illinois Income Tax Act. Provides for a credit of 25% of the Illinois labor expenditures made by a manufacturing company in order to foster job creation and retention in Illinois. Authorizes the Department of Revenue to award a tax credit to taxpayer-employers who apply for the credit and meet certain Illinois labor expenditure requirements. Sets minimum requirements and procedures for certifying a taxpayer as an "accredited manufacturer" and for awarding the credit. Effective immediately.

HB 5809: INC TAX-NET LOSSES (Assigned 2/22/2010)
Amends the Illinois Income Tax Act. Extends the carryback and carryover periods for net losses by an additional 5 years.

HB 5877: PROP TX-EXEMPT 501(C) (Assigned 2/22/2010)
Amends the Property Tax Code. Provides that, beginning in taxable year 2011, all property owned by an exempt organization under Section 501(c) of the Internal Revenue Code or its successor is exempt from taxation under the Code when exclusively used for a purpose authorized to be exempted under the Illinois Constitution.

HB 5936: PROP TX-OVERPAYMENTS (Assigned 2/22/2010)
Amends the Property Tax Code. In a Section concerning refunds for erroneous assessments or overpayments, provides that, if the right to a refund arose on or after January 1, 2000, a claim for refund shall not be allowed unless a petition is filed with the circuit court or a claim is made to the county collector within 10 years after the date the right to a refund arose (now, a claim is not allowed unless a petition is filed within 5 years from the date the right to a refund arose). Provides that each county collector must maintain payment image records for a minimum of 10 years after the date of payment.

HB 6021: PROP TX-DELINQUENT TAXES (Assigned 2/22/2010)
Amends the Property Tax Code. Provides that payment for delinquent taxes may be made at any time before the day of the sale (now, any time before the sale). Effective immediately.

HB 6054: INC TX-AFFORDABLE HOUSING (Assigned 2/22/2010)
Amends the Illinois Income Tax Act. Removes language providing that the tax credit for affordable housing donations sunsets on December 31, 2011. Provides that the credit is exempt from the Act's automatic sunset provision. Amends the Illinois Housing Development Act to provide that the definition of "affordable housing project" includes projects involving the purchase of foreclosed single-family and multi-family properties. Effective immediately.

HB 6145: PROP TX-UTILITY EASEMENTS (Assigned 2/22/2010)
Amends the Property Tax Code. Provides that a Section imposing a real estate transfer tax does not apply to the transfer of an easement to a public utility, an affiliate of a public utility, or a telecommunications carrier.

HB 6160: INC TX-EDGE-WITHHOLDING (Assigned 2/22/2010)
Amends the Economic Development for a Growing Economy Tax Credit Act. Provides that, for taxable years beginning on or after January 1, 2011 and ending on or before December 31, 2012, any taxpayer who has been awarded a credit under this Act may elect to claim all or part of the credit against the taxpayer's obligation to pay over withholding tax under the Illinois Income Tax Act. Provides that the election shall be made in the form and manner required by the Department of Commerce and Economic Opportunity and must be made at least 60 days prior to the first day of the taxable year. Provides that each employee whose taxes are withheld by an employer who retains withheld taxes under the Act must receive credit for 100% of the taxes withheld from his or her pay. Requires the Department of Revenue to file a report with the General Assembly and the Governor on or before June 1, 2013, concerning the applicants' retention of withheld taxes and economic development in Illinois. Makes other changes. Amends the Illinois Income Tax Act to make conforming changes. Effective immediately.

HB 6179: PROP TX-TOOL AND DIE ABATEMENT (Assigned 2/22/2010)
Amends the Property Tax Code. Provides that any taxing district may order the county clerk to abate all or a portion of the taxes levied by the taxing district on certain tool and die business property. Effective immediately.

HB 6191: U OF I RESARCH PK ENTERPRIS ZN (Assigned 2/22/2010)
Amends the University of Illinois Act. Provides that the Board of Trustees shall request that the county or municipality with jurisdiction designate, by ordinance, the University of Illinois Research Park as an enterprise zone and apply to the Department of Commerce and Economic Opportunity to have the University of Illinois Research Park certified by the Department as an Enterprise Zone. Effective immediately.

HB 6193: PROP TX-ELIMINATE LEVY (Assigned 2/22/2010)
Amends the Property Tax Code. Provides that, if in any taxable year the governing authority of any taxing district determines that a surplus of funds is available from any source, that taxing district may, by resolution or ordinance, eliminate its tax levy for that taxable year. Provides that the taxing district may resume its tax levy in any subsequent taxable year without additional referendum approval.

HB 5807: INC TAX-WIND TURBINE (Assigned 2/22/2010)
Amends the Illinois Income Tax Act. Authorizes a credit to taxpayers who are wind turbine manufacturers equal to 30% of the Illinois income tax attributable to income from the sale of wind turbines. A taxpayer may claim the credit for only one taxable year. Provides that the credit may not reduce the taxpayer's liability to less than zero and may not be carried back, but may be carried forward and applied to the tax liability of the 3 taxable years following the excess credit year. Effective immediately.

HB 5810: GREEN ENERGY BUSINESS ACT (Assigned 2/22/2010)
Creates the Green Energy Business Act. Authorizes the Department of Commerce and Economic Opportunity to receive and approve the applications of qualified businesses seeking designation as Green Energy Businesses. Amends the Illinois Income Tax Act, the Retailers' Occupation Tax Act, and the Public Utilities Act to provide that Green Energy Businesses are eligible for certain credits and exemptions under those Acts. Effective immediately.

HB 6038: INC TX-HOUSING CREDIT-EXTEND (Assigned 2/22/2010)
Amends the Illinois Income Tax Act. Extends the credit for affordable housing donations through the taxable year ending on December 31, 2016 (instead of 2011). Effective immediately.

HB 5096: PROP TX-BARN ASSESSMENT (Assigned 2/17/2010)
Amends the Property Tax Code. Provides that, beginning with the 2010 taxable year, all barns that were first placed in service more than 75 years before the first day of the taxable year and are located in areas zoned for agriculture shall have an assessed value of zero. Effective immediately.

HB 5201: PROP TAX-INDEMNITY PETITIONS (Assigned 2/17/2010)
Amends the Property Tax Code. In a provision concerning payments from the Indemnity Fund, provides that petitions for indemnity must be filed no later than 10 years after the tax deed was issued. Effective immediately.

HB 6241: PROP TX-MOBILE HOMES (Assigned 2/17/2010)
Creates the Manufactured Home Installation Act. Provides that a manufactured home installed on private property that is not located in a mobile home park must be installed in accordance with the manufacturer's instructions and assessed and taxed as real property. Amends the Use Tax Act and Retailers' Occupation Tax Act. Provides that the tax imposed under the Acts on new mobile homes or new manufactured homes to be located outside a mobile home park shall be calculated against 40% of the selling price and against 100% of the selling price of building materials. Amends the Property Tax Code and the Mobile Home Local Services Tax Act to provide that a mobile home located outside of a mobile home park shall be assessed and taxed as real property. Provides that mobile homes that are located outside of mobile home parks and taxed under the Mobile Home Local Services Tax Act on the effective date of the amendatory Act shall not be classified, assessed, and taxed as real property until the home is sold, transferred, or relocated. Provides that mobile homes that are located inside mobile home parks must be considered chattel and must be taxed according to the Mobile Home Local Services Tax Act. Provides that the owners of certain mobile homes may file a request with the county that the home be classified, assessed, and taxed as real property. Makes other changes concerning the definitions of "mobile home" and "manufactured home". Effective immediately.

HB 893: INC TX-HEALTHY WORKFORCE CR (Assigned 2/16/2010)
Amends the Illinois Income Tax Act. Creates an income tax credit for employers who pay costs in connection with a qualified wellness program. Provides that the amount of the credit is 50% of those costs per year up to $200 per employee for the first 200 employees and $100 per employee for the remaining employees. Sets forth the requirements for qualified wellness programs. Provides that the credit may not be carried forward or back and may not reduce the taxpayer's liability to less than zero. Effective immediately.

HB 3678: PROP TX-EXEMPTIONS-SOCIAL SEC (Assigned 2/16/2010)
Amends the Property Tax Code. Provides that if, in order to qualify for a property-tax exemption, the taxpayer must have an income that is at or below a certain amount, then, for the purposes of that exemption, the term "income" does not include any Social Security benefit unless expressly stated otherwise. Effective immediately.

HB 3704: PROP TX-HOMESTEAD EXEMPT (Assigned 2/16/2010)
Amends the Property Tax Code. In a Section concerning the alternative general homestead exemption, provides that the maximum amount of the exemption is $40,000 if the general assessment year for the property is 2006 or later. Provides that the alternative general homestead exemption applies on a permanent basis. In a Section concerning the long-time occupant homestead exemption, expands the definition of "adjusted homestead value". Beginning with taxable year 2008 and thereafter, "adjusted homestead value" means a property's base homestead value increased by 7% for each taxable year after the base year through and including the current tax year for qualified taxpayers with a household income of $100,000 or less. Makes other changes. Effective immediately.

HB 3868: PROP TAX FREEZE-DISABLED (Assigned 2/16/2010)
Amends the Property Tax Code. Includes disabled persons within the provisions granting an assessment freeze homestead exemption to senior citizens. Changes the name to the Senior Citizens and Disabled Persons Assessment Freeze Homestead Exemption (now Senior Citizens Assessment Freeze Homestead Exemption). Makes corresponding changes to a cross-reference to the exemption. Amends the States Mandates Act to require implementation without reimbursement. Effective immediately.

HB 4432: PROP TX-SENIOR HOMESTEAD (Assigned 2/16/2010)
Amends the Property Tax Code. Provides that, in counties with less than 3,000,000 inhabitants, if a person has been granted a senior citizens homestead exemption, that person need not reapply for the exemption (now, the county board may provide that persons who are granted the exemption need not reapply). Effective immediately.

HB 4843: INC TX-PENALTY EXEMPT-BLIND (Assigned 2/16/2010)
Amends the Illinois Income Tax Act. Provides that taxpayers who are blind are exempt from the penalty for failure to pay estimated taxes. Defines "blind". Effective immediately.

HB 5072: MUNI CD-HOME RULE ROTA-SALES (Assigned 2/16/2010)
Amends the Illinois Municipal Code. Provides that, for the purpose of imposing a home rule or non-home rule municipal retailers' occupation tax, if a purchase order is received at a retailer's branch location within a municipality, and delivery is made to the consumer within that municipality, then that municipality's tax applies regardless of whether or not the retailer has a primary place of business located in another municipality. Effective immediately.

HB 5106: PROP TX-REDEMPTION-PAYMENT (Assigned 2/16/2010)
Amends the Property Tax Code. Provides that the county clerk shall distribute any redemption payments, along with any accrued interest and penalties, to the holder of the certificate of purchase within 15 days after payment is received from the redeeming party. Provides that, if a redemption payment is made under protest, the county clerk shall distribute the redemption money within 15 days after the court order is entered. Excludes partial redemption payments and redemption payments that have been set aside by court order. Effective January 1, 2011.

HB 5189: INC TAX-HIGHER EDUCATION (Assigned 2/16/2010)
Amends the Illinois Income Tax Act. Authorizes a credit to individual taxpayers who are residents of Illinois for expenditures made by the taxpayer during the taxable year for qualified college tuition expenses paid for the taxpayer or a dependent of the taxpayer, as determined under the Act, for up to 4 years of college education for each eligible student attending an institution of higher education. The amount of the credit is equal to 25% of the qualified college tuition expenses, but not to exceed $2,500 per student per taxable year. If a taxpayer claims a credit for a dependent, then that dependent may not claim a credit on the dependent's return for that taxable year. Defines "qualified college tuition expenses" as the tuition required for the enrollment or attendance of a student who is eligible to receive grants from the Monetary Award Program at an institution of higher education, except that tuition payments made through scholarships or other financial aid are excluded and tuition payments for post-baccalaureate or other graduate degrees are excluded. Provides that the credit may not reduce the taxpayer's liability to less than zero and may not be carried back or carried forward. Exempt from the Act's sunset provisions. Effective immediately.

HB 5202: INC TX-ESTIMATED TAX FORMS (Assigned 2/16/2010)
Amends the Illinois Income Tax Act. Provides that the form prescribed by the Department of Revenue for estimated tax payments due on or after April 15, 2010 may not include the taxpayer's social security number. Effective immediately.

HB 5345: PTELL-EXTENSION LIMITATION (Assigned 2/16/2010)
Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that the extension limitation may not be less than 1%. Effective immediately.

HB 5452: AGING-CIRCUIT BREAKER-INCOME (Assigned 2/16/2010)
Amends the Senior Citizens and Disabled Persons Property Tax Relief and Pharmaceutical Assistance Act. Provides that the term "income" does not include the annual amount spent on necessary home medical equipment. Effective immediately.

HB 5493: LIQUOR-INSPECTION OF RECORDS (Assigned 2/16/2010)
Amends the Liquor Control Act of 1934. Provides that if the Department of Revenue or the State Commission requests an inspection of the records, then the distributor, importing distributor, or manufacturer or its representatives shall have the right to be present during the inspection. Effective immediately.

HB 5542: USE/OCC-HOLIDAY-ENERGY STAR (Assigned 2/16/2010)
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that no tax is imposed under the Acts upon the use or purchase of energy-efficient products that qualify as "Energy Star" products under the federal Energy Star Program and that are purchased at a price of $1,500 or less during a tax holiday. Defines "tax-holiday" as the periods each year: (1) beginning at 12:01 a.m. on November 1st and continuing through 11:59 p.m. on November 7th; and (2) beginning at 12:01 a.m. on April 22nd and continuing through 11:59 p.m. on April 28th. Sets forth criteria for transactions to qualify for the exemption. Effective immediately.

HB 5028: INC TX-GREEN SERVICES CREDIT (Assigned 2/16/2010)
Amends the Illinois Income Tax Act. Creates a green services and products credit. Provides that a taxpayer is entitled to a credit equal to 6 1/2% of the increased income over the prior tax year received by the taxpayer from the provision of green services and the production of green products in this State. Provides that the credit may be carried forward for a period of 5 years.

HB 5470: EDGE-REPAYMENT-JOB RETENTION (Assigned 2/16/2010)
Amends the Economic Development for a Growing Economy (EDGE) Tax Credit Act. Requires EDGE tax credit agreements between the Department of Commerce and Economic Opportunity and applicants to contain a provision requiring the applicant to maintain, beyond the period during which it receives the EDGE tax credit, employment payrolls at an agreed upon level. Provides that if employment payrolls are not maintained at that level for the specified term, then the taxpayer must pay an administrative penalty to the Department and shall not, until having paid that penalty, be eligible for credits against obligations imposed by the Illinois Income Tax Act. Requires the Department to deposit into the General Revenue Fund all moneys collected as a result of these penalties and to notify the Department of Revenue when a taxpayer, because of the operation of these provisions, becomes ineligible or eligible for credits against obligations imposed under the Illinois Income Tax Act. Amends the State Comptroller Act to require the Comptroller, at the direction of the Department of Commerce and Economic Opportunity, to deduct these penalties from certain warrants and payments made to the taxpayer, and to pay those amounts over to the Department for deposit into the General Revenue Fund. Effective immediately.

HB 5757: USE/OCC TAX-REFUNDS (Assigned 2/16/2010)
Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Provides that the Department must maintain a Taxpayer Relations Bureau for the purpose of responding to taxpayer complaints. Provides that the Department must develop and implement a standard procedure for investigating retailers that may be charging incorrect tax rates under certain use and occupation tax Acts. Amends the Retailers' Occupation Tax Act. Provides that purchasers may claim a refund from the Department (instead of the retailer).

HB 4724: USE/OCC TAX-VETERANS ORGS (Assigned 2/16/2010)
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that tangible personal property purchased by a veterans organization chartered under federal law for donation to one or more veterans' homes located in Illinois is exempt from taxation under the Acts. Exempts the provision from the Acts' automatic sunset provision. Effective immediately.

HB 5084: PROP TX-DISABLED VET-ABATEMENT (Assigned 2/16/2010)
Amends the Property Tax Code. Requires the county clerk to abate a percentage of the property taxes levied on each parcel of property that is owned and used exclusively as a home by a disabled veteran, or the spouse or unmarried surviving spouse of the veteran. Provides that the percentage of taxes to be abated is equal to the percentage of disability of the veteran. Effective immediately.

HB 5759: HISTORIC REHAB TAX CREDIT (Assigned 2/16/2010)
Creates the Historic Rehabilitation Tax Credit Act. Authorizes tax credits against Illinois income taxes and insurance company privilege taxes for 25% of the costs of rehabilitating eligible historic property. Allows excess credits to be carried back and forward. Allows credits to be transferred, sold, or assigned. Administered by the Department of Commerce and Economic Opportunity. Sets forth application and award procedures. Effective July 1, 2010.

HB 5926: PROP TX-ALT HOMESTEAD-EXTEND (Assigned 2/16/2010)
Amends the Property Tax Code. Provides that the alternative general homestead exemption applies on a permanent basis. Effective immediately.

HB 4918: PROP TX-SENIORS AND DISABLED (Assigned 2/16/2010)
Amends the Property Tax Code. Includes disabled persons within the provisions granting an assessment freeze homestead exemption to senior citizens and changes the title of the exemption to the Senior Citizens and Disabled Persons Assessment Freeze Homestead Exemption. Effective immediately.

HB 5803: ENTRPRSE ZNE-LOWER POPULATION (Assigned 2/16/2010)
Amends the Illinois Enterprise Zone Act. Provides that an area is separately qualified to become an enterprise zone if that area: (i) is located, wholly or partially, within a county that has a population that, according to the most-recent decennial census, is less than the population of the county according to the decennial census that occurred 40 years prior to the most recent decennial census; and (ii) satisfies any additional criteria established by rule of the Department consistent with the purposes of this Act. Effective immediately.

HB 5199: INC TX-ENTERPRISE ZONE (Assigned 2/16/2010)
Amends the Illinois Income Tax Act. Increases the jobs tax credit for a trade or business located in an enterprise zone to $2,500 for each eligible employee hired to work in the enterprise zone (now, $500). Effective immediately.

HB 5158: PROP TX-REDEMPTION DEPOSIT (Assigned 2/16/2010)
Amends the Property Tax Code. Provides that the portion of a deposit for redemption that includes fees for title searches may not exceed $150 per redemption. Effective January 1, 2011.

HB 5813: CIRCUIT BREAKER TAX DEFERRAL (Assigned 2/16/2010)
Amends the Senior Citizens Real Estate Tax Deferral Act. Beginning in tax year 2011, increases the taxpayer's income limit from $50,000 to $55,000. Provides that "qualified property" must not be held in trust, other than an Illinois land trust with the taxpayer identified as the sole beneficiary, if the taxpayer is filing for the program for the first time effective as of the January 1, 2010 assessment year or tax year 2011 and thereafter. Effective as of the January 1, 2010 assessment year or tax year 2011 and thereafter, provides that the total amount of any deferral shall not exceed $5,000 per taxpayer in each tax year. Provides that if the county collector and recorder allow a transfer of property to occur without collecting deferred taxes and interest, then the Department of Revenue shall withhold, from future deferral payments to the county, the amount necessary to pay off the deferral account. Provides that interest on the account shall continue to accrue until such time that the Department is able to withhold the amount or until such time that the county pays the total amount due. Effective immediately.

HB 6022: DEPT OF REVENUE-MOTOR FUEL (Assigned 2/16/2010)
Amends the Motor Fuel Tax Law. Makes changes concerning exporting fuel; dispensing of 1-K kerosene, combustible gases, and dyed diesel; jurisdiction; theft; refunds; decals; fees; disaster relief; returns; forms; electronic filing; and other matters. Amends the Environmental Impact Fee Law to make conforming changes. Effective immediately.

HB 5781: REVENUE-COLLECTIONS (Assigned 2/16/2010)
Creates the Reciprocal Tax Collection Act. Authorizes the Department of Revenue to collect taxes for other states that have a reciprocal law. Creates the Reciprocal Tax Collection Fund and provides for a continuing appropriation. Amends the State Finance Act and the Department of Revenue Law to make conforming changes. Amends the Illinois State Collection Act of 1986. Provides that, in the case of any liability referred to a collection agency, any fee charged to the State by the collection agency is considered an additional liability owed to the State. Authorizes the Department to recover costs of collection from State agencies. Amends the Retailers' Occupation Tax Act to allow collection actions and assessments to be filed within 6 years (instead of 2 years). Amends the Illinois Vehicle Code. Authorizes the Secretary of State to disclose or otherwise make available to the Department of Revenue social security numbers for use by the Department in the administration of any tax administered by the Department of Revenue or in the collection of any tax or debt that the Department of Revenue is authorized or required by law to collect. Effective immediately.

HB 5833: REVENUE-PAYMENTS (Assigned 2/16/2010)
Amends the Department of Revenue Law of the Civil Administrative Code of Illinois to provide that a taxpayer who has an annual tax liability of $20,000 (instead of $200,000) or more shall make all payments of that tax to the Department by electronic funds transfer. Amends the Illinois Income Tax Act to provide that employer returns with respect to withholding shall be filed for each calendar year on or before January 31 of the following year (instead of filing quarterly). Amends the Retailers' Occupation Tax Act to provide that the tax paid by motor fuel retailers to the distributor, supplier, or other reseller shall be an amount equal to $0.10 (instead of $0.06) per gallon of the motor fuel, except gasohol which shall be an amount equal to $0.09 (instead of $0.05) per gallon. Makes other changes. Effective immediately.

HB 4693: SENIOR TAX DEFERRAL-INTEREST (Assigned 2/9/2010)
Amends the Senior Citizens Real Estate Tax Deferral Act. Provides that interest charged for taxes deferred under the Act shall be at the rate of 3% per year (instead of 6% per year) beginning in taxable year 2010. Effective immediately.

HB 4733: CIRCUIT BREAKR-COVERED RX DRUG (Assigned 2/9/2010)
Amends the Senior Citizens and Disabled Persons Property Tax Relief and Pharmaceutical Assistance Act. Provides that beginning January 1, 2011, "covered prescription drug" includes any prescription drug used in the treatment of multiple sclerosis that is covered by the Medicare Part D Prescription Drug Plan in which the beneficiary is enrolled. Effective immediately.

HB 4743: PROP TX-DISABLED VET HOMESTEAD (Assigned 2/9/2010)
Amends the Property Tax Code. Provides that, beginning in taxable year 2010, for veterans with a service-connected disability of less than 75%, the disabled veterans standard homestead exemption is $5,000 multiplied by the veteran's certified percentage of service-connected disability. Effective immediately.

HB 4784: INC TX-ALTERNATE ENERGY CREDIT (Assigned 2/9/2010)
Amends the Illinois Income Tax Act. Provides a credit for taxpayers who, during the taxable year, install, on a building or property that is owned by the taxpayer and that is located in the State, a geothermal, solar, wind, or fuel cell energy device and sets the amount of the credit at the lesser of (i) $1,500 or (ii) 20% of the actual cost of the acquisition and installation of the device. Provides that the credit may not be carried forward or back and may not reduce the taxpayer's liability to less than zero. Effective immediately.

HB 4880: PROP TX-CHARITABLE PURPOSES (Assigned 2/9/2010)
Amends the Property Tax Code. Provides that, beginning in taxable year 2010, if residential real property is (i) rented or leased for a de minimus sum to an organization that is exempt under paragraph (3) of Section 501(c) of the Internal Revenue Code and (ii) operated and controlled by that organization solely for use as a community integrated living arrangement, then that property is exempt from taxation. Provides that once such property is exempt from taxation, it shall remain exempt so long as it is (i) rented or leased to the exempt organization for a de minimus sum and (ii) operated and controlled by that organization solely for use as a community integrated living arrangement. Authorizes the Chief County Assessment Officer to require lessors seeking this exemption to annually file an application verifying the satisfaction of these requirements. Effective immediately.

HB 4939: INC TX-HOME PURCHASE CREDIT (Assigned 2/9/2010)
Amends the Illinois Income Tax Act. For taxable years ending on or after December 31, 2010 and on or before December 30, 2012, provides that taxpayers are entitled to a credit in an amount equal to 1% of the purchase price of the taxpayer's principal place of residence, subject to certain conditions. Provides that the credit may not exceed $5,000. Effective immediately.

HB 5207: PROP TX-ASSESSMENT RECERTS (Assigned 2/9/2010)
Amends the Property Tax Code. Deletes the requirement that certain fraternal organizations that receive an assessment freeze must submit an annual application. Effective immediately.

HB 5238: INC TX-HEALTHY WORKFORCE CR (Assigned 2/9/2010)
Amends the Illinois Income Tax Act. Creates an income tax credit for employers who pay costs in connection with a qualified wellness program. Provides that the amount of the credit is 50% of those costs per year up to $200 per employee for the first 200 employees and $100 per employee for the remaining employees. Sets forth the requirements for qualified wellness programs. Provides that the credit may not be carried forward or back and may not reduce the taxpayer's liability to less than zero. Effective immediately.

HB 5239: PROP TX-EXEMPT SHELTERS (Assigned 2/9/2010)
Amends the Property Tax Code. Creates a charitable exemption for property that is used as a domestic violence shelter.

HB 5265: PROP TX-ABATE-PARAPLEGIC (Assigned 2/9/2010)
Amends the Property Tax Code. Provides that any taxing district may order the county clerk to abate all or a portion of the taxes levied by that taxing district on any parcel of property within the boundaries of the taxing district that is owned by a paraplegic or quadriplegic as his or her primary residence.

HB 4938: PROP TX-SENIOR FREEZE (Assigned 2/9/2010)
Amends the Property Tax Code. Provides that if, in order to qualify for a property-tax exemption, the taxpayer must have an income that is at or below a certain amount, then, for the purposes of that exemption, the term "income" does not include any Social Security benefit unless expressly stated otherwise. Increases the maximum reduction under the Senior Citizens Homestead Exemption from $4,000 to $5,500 for taxable year 2010 and indexes the reduction to the Consumer Price Index. Includes disabled persons within the provisions granting an assessment freeze homestead exemption to senior citizens and changes the title of the exemption to the Senior Citizens and Disabled Persons Assessment Freeze Homestead Exemption. Decreases the age limit to qualify for the exemption from 65 years of age to 55 years of age. Increases the maximum income limitation under the exemption. Requires the county clerk to abate the taxes levied by a school district on each parcel of qualified homestead property that is owned by a taxpayer who is 65 years of age or older and who had an annual household income of $35,000 or less for the previous taxable year. Amends the School Code. Subject to appropriation, requires the State Board of Education to reimburse each school district for any revenue lost due to the property tax abatement. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.

HB 5208: INC TAX CREDIT MEAL DELIVERY (Assigned 2/9/2010)
Amends the Illinois Income Tax Act. Authorizes a credit to individual taxpayers of $0.505 per mile of motor vehicle travel in the taxpayer's personal vehicle delivering meals as an unpaid volunteer as part of a non-profit nutritional program, but not to exceed $500 per taxable year. Defines a "non-profit nutritional program". Provides that the credit may not reduce the taxpayer's liability to less than zero and may not be carried forward or back. Effective immediately.

HB 5209: MANUFACTURING JOB CREDIT (Assigned 2/9/2010)
Creates the Manufacturing Job Destination Tax Credit Act and amends the Illinois Income Tax Act. Provides for a credit of 25% of the Illinois labor expenditures made by a manufacturing company in order to foster job creation and retention in Illinois. Authorizes the Department of Revenue to award a tax credit to taxpayer-employers who apply for the credit and meet certain Illinois labor expenditure requirements. Sets minimum requirements and procedures for certifying a taxpayer as an "accredited manufacturer" and for awarding the credit. Effective immediately.

HB 5236: INC TAX-HEALTH CARE DEDUCTION (Assigned 2/9/2010)
Amends the Illinois Income Tax Act. Provides that for taxable years ending on or after December 31, 2010 and on or before December 30, 2015, taxpayers may subtract from adjusted gross income an amount equal to the premiums or portion of premiums paid by the taxpayer during the taxable year for any health insurance product or health benefit program in force for all or any part of the taxable year and for any health care payments to health care professionals or health care providers during the taxable year. Effective immediately.

HB 4777: USE/OCC TAX-FLEX FUEL VEHICLES (Assigned 2/9/2010)
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, for a period of 10 years beginning on the effective date of the amendatory Act, new flexible fuel vehicles, as defined in provisions of the Alternate Fuels Act, new hybrid vehicles, and new electric vehicles are exempt from taxation under the Acts. Effective July 1, 2010.

HB 4723: PROP TX-HISTORICAL SOCIETY (Assigned 2/9/2010)
Amends the Property Tax Code. Provides that any taxing district may abate any portion of its taxes on the property of a qualified historical society for assessment years 1998 through 2013 (instead of 2008). Effective immediately.

HB 5169: PROP TX-PTELL EXEMPT (Assigned 2/9/2010)
Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that, beginning in levy year 2011, the definition of "aggregate extension" does not include special purpose extensions made for the purposes of a county or community mental health board, or a county or township board for care and treatment of persons with a developmental disability, when the applicable board has filed a written direction for a separate limiting rate with the county clerk. Provides that provisions concerning the calculation of a separate limiting rate for (i) community mental health funds and (ii) funds for persons with a developmental disability apply through levy year 2010. Effective immediately.

HB 2698: INC TX-HOME PURCHASE CREDIT (Assigned 2/8/2010)
Amends the Illinois Income Tax Act. For taxable years ending on or after December 31, 2009 and on or before December 30, 2011, provides that taxpayers are entitled to a credit in an amount equal to 1% of the purchase price of the taxpayer's principal place of residence, subject to certain conditions. Provides that the credit may not exceed $5,000. Effective immediately.

HB 4062: PROP TX-CONSERVATION RIGHTS (Assigned 2/8/2010)
Amends the Property Tax Code concerning the valuation of land encumbered by conservation rights. Provides that land that is certified by the Department of Natural Resources as contributing to the groundwater recharge potential of an aquifer is considered to provide a demonstrated public benefit. Effective immediately.

HB 4799: PROP TX-NOTICE OF ASSESSMENT (Assigned 2/8/2010)
Amends the Property Tax Code. Provides that, if a county with less than 3,000,000 inhabitants sends a mailed assessment valuation notice to all taxpayers every year, then (i) in general assessment years the county is required to include property on the published assessment list only if value of the property has changed for a reason other than township equalization, (ii) the entire assessment roll must be published by township on the county's website, and (iii) the county must place a quarter page advertisement in the newspaper being used for publishing assessments in the township noting the location of the full assessment roll on the county's website. Effective immediately.

HB 4897: PROP TX-VETERANS EXEMPT (Assigned 2/8/2010)
Amends the Property Tax Code. Provides that the disabled veterans exemption and the disabled veterans standard homestead exemption must be reestablished every 2 years (instead of on an annual basis). Effective immediately.

HB 5116: PROP TX-FAIR CASH VALUE (Assigned 2/8/2010)
Amends the Property Tax Code. Provides that, if in any taxable year, the county assessor of any county determines that housing values in that county have declined by 10% or more in any 12-month period ending during that taxable year, the county assessor may declare a housing assessment emergency in that county for that taxable year. Provides that the housing assessment emergency shall be lifted whenever the county assessor determines that housing values have returned to the level established in the 12-month period prior to the declaration of the housing assessment emergency. Provides that, if a housing assessment emergency is in place, the county assessor may use changes in the fair cash value of any parcel of residential property located within the jurisdiction of the assessor when determining the fair cash value of any other parcel of residential property located within the jurisdiction of the assessor, regardless of size, value, or geographic location of the property. Effective immediately.

HB 5141: TREASURER-HOME SAVINGS POOL (Assigned 2/8/2010)
Amends the State Treasurer Act. Authorizes the State Treasurer to establish and administer a Home Savings Pool to supplement and enhance investment opportunities otherwise available to first-time homebuyers. Provides that participants in the Pool are required to use moneys distributed from the Pool for qualified expenditures incident to the purchase of a primary residence by a first-time homebuyer. Contains penalty provisions. Sets forth the duties of the State Treasurer with respect to the Home Savings Pool. Amends the Illinois Income Tax Act. Creates a deduction for individual taxpayers equal to the amount contributed by the taxpayer to a Home Savings Pool account during the taxable year, but not to exceed $20,000 per taxable year. Effective immediately.

HB 4436: PROP TX-SENIOR FREEZE (Assigned 2/8/2010)
Amends the Property Tax Code. Provides that if, in order to qualify for a property-tax exemption, the taxpayer must have an income that is at or below a certain amount, then, for the purposes of that exemption, the term "income" does not include any Social Security benefit unless expressly stated otherwise. Increases the maximum reduction under the Senior Citizens Homestead Exemption from $4,000 to $5,500 for taxable year 2008 and indexes the reduction to the Consumer Price Index. Includes disabled persons within the provisions granting an assessment freeze homestead exemption to senior citizens and changes the title of the exemption to the Senior Citizens and Disabled Persons Assessment Freeze Homestead Exemption. Decreases the age limit to qualify for the exemption from 65 years of age to 55 years of age. Increases the maximum income limitation under the exemption. Requires the county clerk to abate the taxes levied by a school district on each parcel of qualified homestead property that is owned by a taxpayer who is 65 years of age or older and who had an annual household income of $35,000 or less for the previous taxable year. Amends the School Code. Subject to appropriation, requires the State Board of Education to reimburse each school district for any revenue lost due to the property tax abatement. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.

HB 5011: REVENUE SHARING ALLOCATION (Assigned 2/8/2010)
Amends the State Revenue Sharing Act. In provisions concerning the allocation among municipalities and counties, provides that when territory has been annexed to or disconnected from a municipality, the clerk of the municipality must notify the Department of Revenue of the number of residents in the territory based on census data and also provide other information. Applies to annexations and disconnections after January 1, 2007. Thereafter, requires adjustment of the monthly allocations to reflect the changes in the number of residents. Contains other provisions. Effective July 1, 2010.

HB 4712: PROP TX-ABATEMENT-HEALTHCARE (Assigned 2/3/2010)
Amends the Property Tax Code. Authorizes taxing districts to order a property tax abatement for property located in an underserved area and used as a new office by a healthcare provider. Effective immediately.

HB 4714: ENDOWMENT DONATION CREDIT (Assigned 2/3/2010)
Creates the Endow Illinois Tax Credit Act and amends the Illinois Income Tax Act. Requires the Department of Revenue to authorize an income tax credit to taxpayers who provide an endowment gift to a permanent endowment fund. Sets forth procedures and criteria for authorizing the credits. Provides that the aggregate amount of all credits that the Department may authorize may not exceed $50,000,000 in 2010, $75,000,000 in 2011, or $100,000,000 in 2012 and each calendar year thereafter. Provides conditions for eligibility. Requires the Department to make an annual report concerning the credits. Provides that the credit may be carried forward for 3 years. Exempts the credit from the Act's sunset provisions. Effective immediately.

HB 4948: INC TX-SAFE RIDES CHECKOFF (Assigned 2/3/2010)
Amends the Department of Transportation Law of the Civil Administrative Code of Illinois. Provides that the Department of Transportation shall establish and administer a Safe Routes to School Non-Infrastructure Program to fund education, encouragement, evaluation, and enforcement strategies to help children enjoy healthy and safe walk, roll, and bike commutes to and from school. Creates the Childhood Obesity Fund. Provides that moneys in the Fund shall be used by the Department of Transportation to make grants to school districts, units of local government, and not-for-profit organizations. Amends the State Finance Act to make conforming changes. Amends the Illinois Income Tax Act. Creates a tax checkoff for the Childhood Obesity Fund. Effective immediately.

HB 4797: PROP TX-WIND FARMS-EXTEND (Assigned 2/3/2010)
Amends the Property Tax Code. Provides that a Division of the Code setting forth special valuation procedures for wind energy devices applies through assessment year 2016 (instead of 2011).

HB 4915: PROP TX-SENIOR FREEZE (Assigned 2/3/2010)
Amends the Property Tax Code. Beginning in taxable year 2010, increases the maximum income limitation under the Senior Citizens Assessment Freeze Homestead Exemption from $55,000 to $75,000 for applicants who have occupied the residence for 5 years or more. Indexes the maximum income limitation to the Consumer Price Index. Effective immediately.

HB 5111: INC TX-CREDIT-WAGES-DISABLED (Assigned 2/3/2010)
Amends the Illinois Income Tax Act. Creates a credit in an amount equal to 10%, but in no event to exceed $1,200, of the gross wages paid by the taxpayer to any person with a developmental disability in the course of that person's sustained employment during the taxable year. Defines "sustained employment" as a period of employment that is not less than 185 days during the taxable year. Exempts the credit from the Act's automatic sunset provision. Effective immediately.

HB 4803: INC TX-CHECKOFF-HABITAT (Assigned 2/3/2010)
Amends the Illinois Income Tax Act. Creates a tax checkoff for the Habitat for Humanity Fund. Amends the State Finance Act to create the Fund. Provides that moneys in the Fund shall be appropriated to the Department of Human Services for grants supporting Habitat for Humanity projects in Illinois. Effective immediately.

HB 4597: INC TAX-CARS DEDUCTION (Assigned 2/3/2010)
Amends the Illinois Income Tax Act. Creates a deduction for any amount that is included in a taxpayer's federal adjusted gross income for the taxable year as a result of a voucher received under the Car Allowance Rebate System (CARS) established under the federal Consumer Assistance to Recycle and Save Act of 2009. Effective immediately.

HB 4907: PROP TX-OPEN SPACE-VINEYARDS (Assigned 2/3/2010)
Amend the Property Tax Code. Provides that, beginning in taxable year 2010, land that is used primarily as a vineyard is eligible for open space land valuation. Effective immediately.

HB 5099: LIQUOR TAX-GRAPE AND WINE FUND (Assigned 2/3/2010)
Amends the Liquor Control Act of 1934. Provides that, beginning on January 1, 2011, of the proceeds from the tax imposed under the Act on wine other than cider containing less than 7% alcohol per volume, 2� per gallon shall be deposited into the Grape and Wine Resources Fund. Effective immediately.

HB 4914: PROP TX-SENIOR HOMESTEAD (Assigned 2/3/2010)
Amends the Property Tax Code. Increases the maximum reduction under the Senior Citizens Homestead Exemption from $4,000 to $7,000 for taxable year 2010 and indexes the reduction to the Consumer Price Index. Effective immediately.

HB 5025: KISHWAUKEE COLLEGE-BONDS (Assigned 2/3/2010)
Amends the Local Government Debt Reform Act and the Public Community College Act. Authorizes Kishwaukee College District No. 523 to issue bonds for building purposes for 25 years (instead of 20 years) if approved at referendum and specified conditions are met. Effective immediately.

HB 4947: SPECIAL ASSESSMENT-APPORTION (Assigned 2/3/2010)
Amends the Property Tax Code and the Special Assessment Supplemental Bond and Procedures Act. Sets forth an alternative procedure to apportion the assessment and the installments of a divided parcel. Effective immediately.

HB 4689: USE/OCC TX-TAX HOLIDAY (Assigned 1/27/2010)
Amends the Use Tax Act, the Service Use Tax, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that no tax is imposed under the Acts upon the use or purchase of firearms, ammunition, or hunting supplies during the holiday period. Defines the holiday period as the first consecutive Friday through Sunday in September of 2010 and each year thereafter. Sets forth criteria for transactions to qualify for the exemption. Effective immediately.

HB 81: TWP-GENERAL ASSISTANCE TAX (Assigned 1/27/2010)
Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that extensions made for township taxes for general assistance for township fiscal year 2009 and each fiscal year thereafter are exempt from the definition of "aggregate extension". Amends the Township Code. In a Section authorizing a township board to levy a general assistance tax, provides that the maximum tax rate for fiscal year 2009 and each fiscal year thereafter shall be increased by the percentage increase in the Consumer Price Index for All Urban Consumers as determined by the United States Department of Labor. Provides that the maximum tax rate for fiscal year 2009 shall also be increased by the amount of money a township borrowed or spent in excess of the maximum tax rate for the purpose of providing general assistance in fiscal year 2008. Effective immediately.

HB 169: INC TAX- COLLEGE SAVINGS PLAN (Assigned 1/27/2010)
Amends the Higher Education Student Assistance Act and the Illinois Income Tax Act. Authorizes the Illinois Student Assistance Commission to establish systems and programs to encourage employers to match employee contributions to prepaid programs of college savings by making donations to the Commission for prepaid programs of college savings and its programs of grants and loans to make higher education affordable for all residents of the State and to receive, hold, and disburse all such funds made available through those programs for the purposes for which they are authorized by rule or by law. Creates an income tax credit for employers who, during the taxable year, make a matching donation on behalf of an employee. Provides that the credit is 25% of the matching donation, but not to exceed $500 per employee. Provides that the credit may be carried forward for 3 taxable years. Effective immediately.

HB 3770: CLEAN TECHNOLOGY ACT (Assigned 1/27/2010)
Creates the Clean Energy Technology Business Promotion Act. Provides that the incremental income tax attributable to a employees of an individual, partnership, corporation, or other entity that (i) derives at least 75% of its business activity during the taxable year directly from clean energy technology, and (ii) employs between 10 and 99 full-time employees shall be deposited into the Intermodal Facilities Promotion Fund. Provides that moneys in the Fund shall be used by the Department of Commerce and Economic Opportunity to make grants to the eligible employers. Sets limits on the grant amounts. Effective immediately.

HB 3778: INC TAX-PARENT CARE (Assigned 1/27/2010)
Amends the Illinois Income Tax Act. Authorizes a credit to each individual taxpayer for providing care for a parent who lived in the taxpayer's home for 180 days or more during the tax year equal to $1,000 for each parent. "Parent" means the birth or adoptive mother, father, stepmother, or stepfather of the taxpayer or of either of the taxpayers if the taxpayers file a joint return. Provides that the credit may not reduce the taxpayer's liability to less than zero and may not be carried back or carried forward. Exempts the credit from the Act's sunset provisions. Effective immediately.

HB 4449: PROP TAX-ASSESSMENTS (Assigned 1/27/2010)
Amends the Property Tax Code. Provides that township assessors and county assessors must monitor the average fair-market value of residential property within their jurisdiction. Provides that, if the average fair-market value of residential property within the jurisdiction of the assessor falls by more than 7% in any taxable year, the assessor shall notify the Illinois Department of Revenue. Provides that, whenever the Department of Revenue is notified by a county or township assessor that the average fair-market value of residential property within the jurisdiction of a township or county assessor has fallen by more than 7%, it shall immediately impose an additional special multiplier in the geographic area specified by the assessor so that the equalized assessed value of all property in the geographic area reflects the decline in fair-market value.

HJRCA 27: CONAMEND-INCOME TAX RATES (Assigned 1/27/2010)
Proposes to amend the Revenue Article of the Illinois Constitution with respect to limitations on income taxation. Provides that the rates shall be non-graduated, by category. The categories are (i) individuals (under $250,000), (ii) individuals ($250,000 or more), and (iii) corporations. Combines an individual's income with that of his or her spouse. Provides that in any such tax imposed upon individuals ($250,00 or more), the rate shall be the rate imposed upon individuals (under $250,000) for net income under $250,000 and the higher of (i) 6% or (ii) twice the rate imposed upon individuals (under $250,000) for net income of $250,000 or more. Provides that the rate on corporations shall not exceed the rate imposed on individuals (under $250,000) by more than a ratio of 8 to 5. Provides that the basic amount of each standard exemption for individuals (under $250,000) shall be $4,500 or such greater amount as provided by law. Provides that the amounts of $250,000 and $4,500 shall be adjusted each year to reflect changes in a specified consumer price index. Provides for all tax collections to be deposited as provided by law for the deposit of income tax collections, except that one-third of all amounts collected from individuals ($250,000 or more) that is attributable to that part of the rate in excess of the rate imposed on individuals (under $250,000) shall be deposited into each of the following funds: the Revitalize Illinois Schools Fund, the Rebuild Illinois Infrastructure Fund, and the Reward Illinois Working Families Fund; and expenditures from the Schools and Infrastructure funds shall be made only for those respective purposes and only as specifically appropriated by law. Provides that amounts in the Reward Illinois Working Families Fund shall be transferred and deposited as provided by law for the deposit of income tax collections. Makes the provisions self-executing and judicially enforceable. Provides for definition of terms. Effective upon being declared adopted and applies to taxable years 2010 and thereafter.

HB 4709: PROP TX-SALES RATIO STUDIES (Assigned 1/27/2010)
Amends the Property Tax Code. Provides that, if the average market value of residential property fell by more than 7% in the previous calendar year, then the Department of Revenue shall include foreclosure sales and short sales in its sales ratio studies. Effective immediately.

HB 4823: HISTORIC REHAB TAX CREDIT (Assigned 1/27/2010)
Creates the Historic Rehabilitation Tax Credit Act. Authorizes tax credits against Illinois income taxes and insurance company privilege taxes for 25% of the costs of rehabilitating eligible historic property. Allows excess credits to be carried back and forward. Allows credits to be transferred, sold, or assigned. Administered by the Department of Commerce and Economic Opportunity. Sets forth application and award procedures. Effective July 1, 2010.

HB 4861: EDGE-TRANSFER CREDIT (Assigned 1/27/2010)
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.

HB 3969: VENTURE CAPITAL CREDIT (Assigned 1/27/2010)
Amends the Illinois Income Tax Act. Provides for a credit in an amount equal to 25% of the taxpayer's equity investment in a qualified new business venture, including investments made through a certified fund manager. Sets forth limitations on the credit.

SB 32: PLUMBING - RECLAIMED WATER (Assigned 1/5/2010)
Amends the Illinois Plumbing License Law. Provides that, if a unit of local government regulates reclaimed water systems, then those reclaimed water systems must meet specific requirements. Effective immediately.

HB 4622: REVENUE-TAX AMNESTY (Assigned 1/5/2010)
Amends the Tax Delinquency Amnesty Act. Provides for an amnesty period from January 1, 2010 through February 15, 2010. Provides that interest and penalties for taxes due after June 30, 2002 and prior to January 1, 2010 shall be abated and not collected if those taxes are paid during the amnesty period. Provides that money collected during the amnesty period that would otherwise be deposited into the General Revenue Fund shall be deposited into the Monetary Award Program Reserve Fund. Amends the Higher Education Student Assistance Act to provide that a limitation on the amount that may be on deposit in the Monetary Award Program Reserve Fund does not include moneys received as a result of the amnesty program. Effective immediately.

HB 4613: PROP TX-BOARDS OF REVIEW (Assigned 10/21/2009)
Amends the Property Tax Code. Provides that, in Lake, DuPage, McHenry, and Kane Counties, the chairman of the county board may appoint qualified residents of directly adjacent counties to serve on the board of review if the board of review is expanded for emergency purposes.

SB 595: LOCAL GOVERNMENT-TECH (Assigned 10/21/2009)
Amends the Local Records Act. Makes a technical change in a Section concerning the local records advisor.

SB 1942: PROP TX-FALLEN OFFICER ABATE (Assigned 10/21/2009)
Amends the Property Tax Code. Provides that the corporate authorities of a home rule municipality with 1,000,000 or more inhabitants, by ordinance, may order the county clerk to abate any percentage of the taxes levied by the municipality and any other taxing district on each parcel of certain qualified residential property within the corporate limits of the municipality that is owned by the surviving spouse of a fallen police officer or rescue worker. Effective immediately.

SB 2093: COMMUNITY MHDD SERVICE FUNDS (Assigned 9/30/2009)
Amends the Mental Health and Developmental Disabilities Administrative Act and the State Finance Act. Removes the allocation formula for the use of the Community Mental Health Medicaid Trust Fund and provides that 100% of the Fund shall be used for the purchase of community mental health services. Removes the reallocation of the first $16,700,000 from the Community Developmental Disabilities Medicaid Trust Fund. Requires the Department of Human Services to annually report to the Governor and the General Assembly upon total deposits into and expenditures from those funds. Provides that the moneys in those funds are exempt from fund sweeps. Effective immediately.

HB 4599: MANUFACTURING-ENERGY-EXEMPTION (Assigned 9/30/2009)
Amends the Gas Use Tax Law. Exempts certain business enterprises designated by Standard Industrial Classification from taxation under the Act. Amends the Gas Revenue Tax Act. Provides that the definition of "gross receipts" does not include consideration received from those business enterprises. Amends the Electricity Excise Tax Law. Provides that the tax under the Act is not imposed with respect to any use by those business enterprises in the process of manufacturing or assembling tangible personal property for wholesale or for retail sale or lease. Effective immediately.

HJR 66: CHICAGO PARK DISTRICT-MARINAS (Assigned 5/30/2009)
Authorizes the Chicago Park District to construct floating marinas in the 31st St. Harbor and the Chicago Gateway Harbor.

SB 2109: ADVANCE SCIENCE ZONES (Assigned 5/29/2009)
Creates the Advanced Science Zones Act. Sets forth procedures for the Department of Commerce and Economic Opportunity to certify areas in the State as Advanced Science Zones. Sets forth procedures for the administration of the Zones. Requires the Department to establish several programs with respect to the Zones including a loan program, a financial-assistance program, a transferable investment tax credit, and a tax-deduction certification. Contains other provisions. Amends the Illinois Income Tax Act to make corresponding changes concerning the tax credits and deductions. Effective immediately.

SB 78: MANUFACTURED HOME, MOBILE PARK (Assigned 5/28/2009)
Creates the Manufactured Home Installation Act. Provides that a manufactured home installed on private property that is not a mobile home park must be installed so that it rests wholly on a permanent foundation. Sets forth requirements for permanent foundations. Effective immediately.

SB 1691: PROP TX-SENIOR FREEZE-INCOME (Assigned 5/26/2009)
Amends the Senior Citizens Real Estate Tax Deferral Act. Increases the income limitation under the Act to $55,000 (instead of $50,000) beginning in 2009. Amends the Property Tax Code. Provides that the maximum income limitation under the Senior Citizens Assessment Freeze Homestead Exemption is the income limitation set forth in the Senior Citizens Real Estate Tax Deferral Act. Effective immediately.

SB 2115: PROP TX-EXEMPT HARBOR (Assigned 5/20/2009)
Amends the Property Tax Code. Provides that property and any leasehold interest in property that is owned by a municipality with a population of over 500,000 inhabitants, or a unit of local government whose jurisdiction includes territory located in whole or in part within a municipality with a population of over 500,000 inhabitants, is exempt from taxation under the Code if the property is used as a harbor. Effective immediately.

SB 1522: EMERGING TECHNOLOGY INVESTMENT (Assigned 5/13/2009)
Creates the Emerging Technology Industries Act. Requires the Department of Commerce and Economic Opportunity to establish and maintain a program to award grants to emerging-technology enterprises in the State. Sets forth eligibility requirements and funding priorities for awarding the grants, and sets forth procedures for awarding the grants. Requires written contracts in which the emerging-technology enterprise guarantees that it will perform the actions expected to be performed. Sets dollar limits on matching funds for federal Small Business Innovative Research (SBIR) grants and total grant matching funds per year. Limits total credits to $15,000,000 in any one State fiscal year. Amends the State Finance Act to create the Emerging Technology Grant Fund. Amends the Illinois Income Tax Act. Creates an income tax credit for qualified investors who make an investment in an emerging technology enterprise in the State. Provides that the Department of Commerce and Economic Opportunity must certify the amount of the credit and sets forth the procedures for the application and certification of the credit. Sets forth provisions for the revocation and recapture of the tax credit. Contains other provisions. Effective immediately.

SB 2252: GREEN ENERGY BUSINESS ACT (Assigned 5/13/2009)
Creates the Green Energy Business Act. Authorizes the Department of Commerce and Economic Opportunity to receive and approve the applications of qualified businesses seeking designation as Green Energy Businesses. Amends the Illinois Income Tax Act, the Retailers' Occupation Tax Act, and the Public Utilities Act to provide that Green Energy Businesses are eligible for certain credits and exemptions under those Acts. Effective immediately.

SB 1623: LOTTERY-SPECIALTY RETAILER LIC (Assigned 5/13/2009)
Amends the Illinois Lottery Law. Requires the Division of the Lottery to establish a special classification of retailer license to facilitate the year-round sale of the special instant scratch-off game for the benefit of Illinois veterans. Exempts these licensees from licensure fees. Provides that specialty retailers shall receive a sales commission equal to 2% of the face value of specialty game tickets purchased from the Department, less adjustments for unsold tickets returned to the Illinois Lottery for credit. Provides that specialty retailers may not cash winning tickets, but are entitled to a 1% bonus in connection with the sale of a winning specialty game ticket having a price value of $1,000 or more. Effective immediately.

SB 1739: INC TAX-SALES FACTOR-BROADCAST (Assigned 5/11/2009)
Amends the Illinois Income Tax Act. In provisions relating to business income of persons other than residents, for taxable years ending on or after December 31, 2008, provides that the sales factor for receipts from the sale of broadcasting services is determined based on audience or subscribers located in Illinois or, if that cannot be determined, by place of publication. Effective immediately.

SB 256: INC TAX-VENTURE CAPITAL CREDIT (Assigned 5/11/2009)
Amends the Illinois Income Tax Act. Provides that, for 5 taxable years, each taxpayer is entitled to an income tax credit for an investment in a qualified venture capital fund in Illinois. Provides that (i) the fund must have its primary office in Illinois (ii) at least 50% of the total number of investments in the fund's portfolio must be in companies that are based in Illinois. The amount of the credit is based on several factors: economic need of the region in Illinois where the investment occurs, the population of the county in Illinois where the investment occurs, whether the company invested in is an Illinois company that is minority or women owned, and whether the investment is a seed-level investment in an Illinois company. The taxpayer may receive a credit in the amount of 10% of the taxpayer's investment if the investment meets one of the factors and 20% if the investment meets more than one of the factors. But the taxpayer is not eligible for the credit until the fund makes an investment in Illinois. Provides that the tax credit may not reduce the taxpayer's liability to less than zero, but may be carried forward for 5 years. Effective immediately.

SB 590: LOCAL GOVERNMENT-TECH (Assigned 4/28/2009)
Amends the Counties Code. Makes a technical change in a Section concerning jurisdiction over Lake Michigan.

SB 591: LOCAL GOVERNMENT-TECH (Assigned 4/28/2009)
Amends the Counties Code. Makes a technical change in a Section concerning notice of an election on a petition to transfer territory.

SB 1477: TIF EXTENSION-HOFFMAN ESTATES (Assigned 4/28/2009)
Amends Public Act 95-1028 to provide that it takes effect upon the effective date of this amendatory Act. Public Act 95-1028 provides that the redevelopment project in the TIF district created by an ordinance that was adopted on December 22, 1986 by the Village of Hoffman Estates must be completed by December 31 of the 35th year after the year in which the ordinance was adopted. This amendatory Act is effective immediately.

SB 1975: INC TX-DEFINITIONS (Assigned 4/28/2009)
Amends the Illinois Income Tax Act concerning the definition of "captive real estate investment trusts". Provides that, to be a captive real estate investment trust, at least 50% of the voting power must be controlled by a single corporation (now, controlled by a single person). Exempts from the definition certain real estate investment trusts that are owned and controlled by certain entities that are organized outside of the laws of the United States. Imposes conditions on any rulemaking authority. Effective immediately.

SB 271: USE/OCC TAX-EXEMPT MUNI HALL (Assigned 4/22/2009)
Amends the Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act. Exempts tangible personal property sold to a public-facilities corporation for purposes of constructing or furnishing a municipal convention hall, but only if the legal title to the municipal convention hall is transferred to the municipality without any further consideration by or on behalf of the municipality at the time of the completion of the municipal convention hall or upon the retirement or redemption of any bonds or other debt instruments issued by the public-facilities corporation in connection with the development of the municipal convention hall. Provides that the exemption is not subject to sunset. Effective immediately.

SB 1948: PROP TAX-ASSESS-VIEW-BOOKS (Assigned 4/22/2009)
Amends the Property Tax Code. In counties of less than 3,000,000, provides that the chief county assessment officer need not notify the township assessor concerning views of property if the township assessor fails to timely return the assessment books or workbooks. In counties of less than 600,000, provides that the township assessor must return assessment books or workbooks before June 15 (instead of April 15). Effective immediately.

SB 2224: CIRCUIT BREAKR-APPLICATION-FEE (Assigned 4/22/2009)
Amends the Senior Citizens and Disabled Persons Property Tax Relief and Pharmaceutical Assistance Act. Provides that a person may not under any circumstances charge a fee to a claimant for assistance in completing an application form for a property tax relief grant or pharmaceutical assistance under the Act. Effective immediately.

SB 242: MUNI TIF EXTEND-MACOMB (Assigned 4/20/2009)
Amends the Tax Increment Allocation Redevelopment Act in the Illinois Municipal Code. Provides that the redevelopment project in the TIF district created by an ordinance that was adopted on December 16, 1986 by the City of Macomb must be completed by December 31 of the 35th year (now, the 23rd year) after the year in which the ordinance was adopted. Includes revisory changes. Effective immediately.

SB 543: REVENUE-TECH (Assigned 4/20/2009)
Amends the Tax Delinquency Amnesty Act. Makes a technical change in a Section concerning an amnesty program.

SB 1255: MUNI TIF-FIRE PROTECTION (Assigned 4/20/2009)
Amends the Tax Increment Allocation Redevelopment Act in the Illinois Municipal Code. In the definition of "redevelopment project costs", includes a fire protection district's increased costs attributable to the redevelopment project area. Sets forth a method of calculating amounts to be paid to the fire protection district. Effective immediately.

SB 1553: MUNI TIF EXTEND-DOWNS (Assigned 4/20/2009)
Amends the Tax Increment Allocation Redevelopment Act in the Illinois Municipal Code. Provides that the redevelopment project in the TIF district created by an ordinance that was adopted on September 9, 1999 by the Village of Downs must be completed by December 31 of the 35th year (now, the 23rd year) after the year in which the ordinance was adopted. Makes revisory changes. Contains a non-acceleration clause. Effective immediately.

SB 1601: DCEO-TAX INCREMENT-LEEDS (Assigned 4/20/2009)
Amends the Economic Development Area Tax Increment Allocation Act. Provides that economic development project costs include any direct or indirect costs relating to LEEDS certified construction elements. Defines "LEEDS certified" as any certification level of construction elements by a qualified Leadership in Energy and Environmental Design Accredited Professional as determined by the U.S. Green Building Council.

SB 2012: PROP TAX/MULTI-TWP ASSESSORS (Assigned 4/20/2009)
Amends the Property Tax Code. Provides that, beginning January 1, 2010, townships with less than 2,000 (instead of 1,000) inhabitants shall elect one multi-township assessor with one or more contiguous townships. Effective immediately.

SB 2125: PROP TX-INSTALLMENTS (Assigned 4/20/2009)
Amends the Property Tax Code. In a Section concerning property tax installments in counties with 3,000,000 or more inhabitants, provides that, beginning with taxes payable in 2010, the first installment shall be computed at 55% (instead of 50%) of the total of each tax bill for the preceding year. Effective immediately.

SB 450: REVENUE-TECH (Assigned 4/20/2009)
Amends the Hotel Operators' Occupation Tax Act. Makes a technical change in a Section concerning the short title.

SB 2046: INC TX-VET WAGE CREDIT (Assigned 4/20/2009)
Amends the Illinois Income Tax Act concerning the credit for wages paid to qualified veterans. Extends the credit to also apply to wages paid to qualified veterans who did not serve on active duty in Southwest Asia. Increases the amount of the credit to (i) 10% (but in no event to exceed $1,200) of the gross wages paid to qualified veterans who served on active duty in Southwest Asia and (ii) 7.5% (but in no event to exceed $800) of the gross wages paid to all other qualified veterans.

SB 262: DHS-GRANTS-HUNGER RELIEF (Assigned 4/20/2009)
Amends the Department of Public Aid Law of the Civil Administrative Code of Illinois and the State Finance Act. Creates the Hunger Relief Fund as a special fund in the State treasury. Provides that, from appropriations to the Department of Healthcare and Family Services from the Fund, the Department shall make grants to members of the Illinois Food Bank Association for the purpose of making capital improvements, purchasing food, or acquiring other assets. Effective immediately.

SB 77: INC TAX- COLLEGE SAVINGS PLAN (Assigned 4/14/2009)
Amends the Higher Education Student Assistance Act and the Illinois Income Tax Act. Authorizes the Illinois Student Assistance Commission to establish systems and programs to encourage employers to match employee contributions to prepaid programs of college savings by making donations to the Commission for prepaid programs of college savings and its programs of grants and loans to make higher education affordable for all residents of the State and to receive, hold, and disburse all such funds made available through those programs for the purposes for which they are authorized by rule or by law. Creates an income tax credit for employers who, during the taxable year, make a matching donation on behalf of an employee. Provides that the credit is 25% of the matching donation, but not to exceed $500 per employee. Provides that the credit may be carried forward for 3 taxable years. Effective immediately.

SB 88: ELDERLY-DISABLD-PROP TAX-DRUGS (Assigned 4/14/2009)
Amends the Senior Citizens and Disabled Persons Property Tax Relief and Pharmaceutical Assistance Act. Provides that if a person files a claim for a grant or pharmaceutical assistance under the Act and represents on the claim form that (i) he or she is a surviving spouse and (ii) his or her marital status is "single", then only his or her individual income for the applicable year shall be counted in determining his or her eligibility for a grant or pharmaceutical assistance. Effective immediately.

SB 207: PROP TX-NOTICE/APPEALS (Assigned 4/14/2009)
Amends the Property Tax Code. For counties under 3,000,000 inhabitants, sets forth specific items that must be included in the notice sent to taxpayers whose assessment has changed. Requires disclosure of information concerning access to databases containing the physical characteristics of the property. Requires the board of review in those counties to make its rules and procedures publicly available, and requires the chief county assessment officer to provide a plain-English explanation of equalization factors. Effective January 1, 2010.

SB 1277: MUNI TIF EXTEND-WASHINGTON SQU (Assigned 4/14/2009)
Amends the Tax Increment Allocation Redevelopment Act in the Illinois Municipal Code. Provides that the redevelopment project in the TIF district (known as Washington Square TIF #2) created by an ordinance that was adopted on December 22, 1986 by the City of Washington must be completed by December 31 of the 35th year (now, the 23rd year) after the year in which the ordinance was adopted. Makes revisory changes. Contains a non-acceleration clause. Effective immediately.

SB 1552: PROP TAX FREEZE-DISABLED (Assigned 4/14/2009)
Amends the Property Tax Code. Includes disabled persons within the provisions granting an assessment freeze homestead exemption to senior citizens. Changes the name to the Senior Citizens and Disabled Persons Assessment Freeze Homestead Exemption (now Senior Citizens Assessment Freeze Homestead Exemption). Makes corresponding changes to a cross-reference to the exemption. Amends the States Mandates Act to require implementation without reimbursement. Effective immediately.

SB 1555: PROP TX-SPECIAL SERVICE AREAS (Assigned 4/14/2009)
Amends the Property Tax Code. In a Section concerning a public hearing held prior to the establishment of a special service area, provides that a list of the names and addresses of the individuals and entities to whom notice of the public hearing was sent by mail shall be made available at the public hearing. Provides that, if a person who is registered to vote has died or has permanently moved from the special service area, and if certified documentation is submitted along with an objection petition, then that person shall not be counted as an elector for purposes of determining whether or not at least 51% of the electors residing within the special service area have signed the objection petition.

SB 89: PROP TX-PETROCHEMICAL VALUE (Assigned 4/14/2009)
Amends the Property Tax Code. Provides that a Section authorizing property tax assessment settlement agreements also applies to petrochemical processing facilities located within a county of less than 1,000,000 inhabitants. Effective immediately.

SB 1544: DHS-GRANTS-HUNGER RELIEF (Assigned 4/14/2009)
Amends the Department of Public Aid Law of the Civil Administrative Code of Illinois and the State Finance Act. Creates the Hunger Relief Fund as a special fund in the State treasury. Provides that, from appropriations to the Department of Healthcare and Family Services from the Fund, the Department shall make grants to members of the Illinois Food Bank Association for the purpose of making capital improvements, purchasing food, or acquiring other assets. Amends the Illinois Income Tax Act. Creates a tax checkoff for the Hunger Relief Fund. Amends the State Finance Act to create the Fund. Effective immediately.

SB 1750: MENTAL HEALTH-PTELL REFERENDUM (Assigned 4/14/2009)
Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that the term "aggregate extension" does not include special purpose extensions made for community mental health purposes. Amends the Community Mental Health Act. Provides that, if a governmental unit levies a tax for community mental health purposes at a rate of less than 0.15%, that levy may be increased to not more than 0.15% by submitting the question to the voters. Effective immediately.

SB 1490: INC TX-NURSERIES-CHECKOFF (Assigned 4/14/2009)
Amends the Illinois Income Tax Act. Creates a tax checkoff for the Crisis Nursery Fund. Amends the State Finance Act to create the Fund. Amends the Department of Human Services Act. Provides that, from appropriations to the Department of Human Services, the Department shall make grants in equal amounts to the member organizations of the Crisis Nursery Coalition of Illinois. Effective immediately.

SB 1909: STAR BONDS FINANCING ACT (Assigned 4/14/2009)
Creates the STAR Bonds Financing Act. Contains only a short title provision.

SB 1936: PROP TAX-SPECIAL SERVICE AREAS (Assigned 4/14/2009)
Amends the Property Tax Code. Authorizes the issuance of refunding bonds for special service area bonds and sets forth requirements for the term and debt service of the refunding bonds. Provides that specified property taxes in 2 or more special service areas may be pledged to secure a single bond issue benefitting the special service areas if those special service areas are within the corporate limits of a municipality. Provides that property taxes that are pledged to secure a single bond issue benefitting more than one special service area shall be levied on a basis that provides a rational relationship between the amount of the tax levied against each lot, block, tract, and parcel of land in the special service area and the special service benefit rendered. Effective immediately.

HR 139: INTERNET SALES TAXES (Assigned 3/16/2009)
Urges the President of the United States and the United States Congress to enact legislation requiring internet retailers to collect sales taxes.

HB 4045: HEALTH SAVINGS ACCOUNTS (Assigned 3/4/2009)
Creates the Health Savings Account Act and amends the Illinois Income Tax Act. Provides that, beginning in taxable year 2010, a resident of Illinois or an employer may deposit contributions, subject to certain limitations, into a health savings account. Provides that the principal contributed to and the interest earned on a health savings account and money reimbursed to an eligible individual or an employee for qualified medical expenses is exempt from the Illinois income tax. Sets forth restriction on the use of funds held in a health savings account. Provides that an eligible individual may withdraw money from his or her health savings account for any purpose, but provides that certain withdrawals are not tax exempt. Repeals the Health Savings Account Act on January 1, 2021. Effective July 1, 2009.

HB 4052: USE/OCC TAX-FLORIST (Assigned 3/4/2009)
Amends the Use Tax Act and the Retailers' Occupation Tax Act. Makes changes to the definition of "sale at retail" concerning florists.

HB 4063: PROP TAX-ASSESSMENTS (Assigned 3/4/2009)
Amends the Property Tax Code. Provides that township assessors and county assessors must monitor the average fair-market value of residential property within their jurisdiction. Provides that, if the average fair-market value of residential property within the jurisdiction of the assessor falls by more than 7% in any taxable year, the assessor shall notify the Illinois Department of Revenue. Provides that, whenever the Department of Revenue is notified by a county or township assessor that the average fair-market value of residential property within the jurisdiction of a township or county assessor has fallen by more than 7%, it shall immediately impose an additional special multiplier in the geographic area specified by the assessor so that the equalized assessed value of all property in the geographic area reflects the decline in fair-market value.

HB 4090: INC TAX-HIGHER EDUCATION (Assigned 3/4/2009)
Amends the Illinois Income Tax Act. Authorizes a credit to individual taxpayers who are residents of Illinois for expenditures made by the taxpayer during the taxable year for qualified college tuition expenses paid for the taxpayer or a dependent of the taxpayer, as determined under the Act, for up to 4 years of college education for each eligible student attending an institution of higher education. The amount of the credit is equal to 25% of the qualified college tuition expenses, but not to exceed $2,500 per student per taxable year. If a taxpayer claims a credit for a dependent, then that dependent may not claim a credit on the dependent's return for that taxable year. Defines "qualified college tuition expenses" as the tuition required for the enrollment or attendance of an eligible student at an institution of higher education who is eligible to receive grants from the Monetary Award Program, except that tuition payments made through scholarships or other financial aid are excluded and tuition payments for post-baccalaureate or other graduate degrees are excluded. Provides that the credit may not reduce the taxpayer's liability to less than zero and may not be carried back or carried forward. Exempt from the Act's sunset provisions. Effective immediately.

HB 4091: INC TAX-STUDENT DEBT (Assigned 3/4/2009)
Amends the Illinois Income Tax Act. Authorizes a credit to taxpayers for expenditures by the taxpayer during the taxable year for the purpose of paying accrued higher education debt incurred by a person employed by the taxpayer during at least 10 months of the taxable year. The amount of the credit is up to 20% of the employee's accrued higher education debt during the first year, 30% during the second year, and 50% during the third year, but not to exceed an aggregate of $10,000 per employee. Provides that the credit may not reduce the taxpayer's liability to less than zero and may not be carried back, but may be carried forward and applied to the tax liability of the 3 taxable years following the excess credit year. Exempt from the Act's sunset provisions. Effective immediately.

HB 4118: INCOME TX-DEDUCT-HEALTH CARE (Assigned 3/4/2009)
Amends the Illinois Income Tax Act to allow individual taxpayers, 65 years of age or older, a deduction for unreimbursed amounts spent on home health care services. Applicable to taxable years ending on or after December 31, 2009. Effective immediately.

HB 4131: MANUFACTURING JOB CREDIT (Assigned 3/4/2009)
Creates the Manufacturing Job Destination Tax Credit Act and amends the Illinois Income Tax Act. Provides for a credit of 25% of the Illinois labor expenditures made by a manufacturing company in order to foster job creation and retention in Illinois. Authorizes the Department of Revenue to award a tax credit to taxpayer-employers who apply for the credit and meet the certain Illinois labor expenditure requirements. Sets minimum requirements and procedures for certifying a taxpayer as an "accredited manufacturer" and for awarding the credit. Effective January 1, 2010.

HB 4132: INC TAX-NET LOSSES (Assigned 3/4/2009)
Amends the Illinois Income Tax Act. Extends the carryback and carryover periods for net losses by an additional 5 years.

HB 4137: REVENUE-RATES AND EXEMPTIONS (Assigned 3/4/2009)
Amends the State Finance Act, the Illinois Income Tax Act, and the Property Tax Code. In the Property Tax Code, creates the standard homestead exemption in an amount equal to $100,000 and repeals Sections concerning various other homestead exemptions. In the Illinois Income Tax Act, increases the rate of tax on individuals and on trusts and estates from 3% to a rate determined by the Department by rule, and requires that the additional revenue generated from the increased rate must be deposited into the Homestead Property Tax Replacement Fund. Creates that Fund in the State Finance Act and requires that, from the moneys in that Fund, the Department of Revenue must make grants to taxing districts in the State in the amount of any decreased property tax revenue due to the implementation of the standard homestead exemption. Amends the State Mandates Act to require implementation without reimbursement. Makes various corresponding changes. Effective immediately, except that certain provisions concerning the repeal of homestead exemptions take effect January 1, 2010.

HB 4163: PROP TX-PETROCHEMICAL VALUE (Assigned 3/4/2009)
Amends the Property Tax Code. Provides that a Section authorizing property tax assessment settlement agreements also applies to petrochemical processing facilities located within a county of less than 1,000,000 inhabitants. Effective immediately.

HB 4167: LOTTERY-ILLINOIS ROUTE 66 (Assigned 3/4/2009)
Amends the Illinois Lottery Law. Requires the Department of Revenue to offer a special instant scratch-off game to support Illinois Route 66, to commence on July 1, 2009. Provides that the net revenue from the game shall be deposited into the Illinois Route 66 Fund for appropriation by the General Assembly to the Department of Commerce and Economic Opportunity for the purpose of making grants to not-for-profit corporations that have a statewide impact on Illinois Route 66. Amends the State Finance Act to create the Illinois Route 66 Fund. Effective immediately.

HB 4168: ROUTE 66 TAX CHECKOFF (Assigned 3/4/2009)
Amends the State Finance Act. Creates the Illinois Route 66 Fund as a special fund in the State treasury. Provides that, from appropriations to the Department of Commerce and Economic Opportunity from the Fund, the Department shall make grants to not-for-profit corporations that have a statewide impact on Illinois Route 66. Amends the Illinois Income Tax Act. Creates a tax checkoff for the Illinois Route 66 Fund and to create the Fund. Effective immediately.

HB 4192: INC TAX-MILITARY CHILD CARE (Assigned 3/4/2009)
Amends the Illinois Income Tax Act. Authorizes a credit to each individual taxpayer for qualified child and dependent care expenditures by the taxpayer during the taxable year, but not to exceed $1,000 per year, incurred while the taxpayer is a member of the United States Armed Services, including the Illinois National Guard or any reserve component of the Armed Forces of the United States, and is mobilized to active duty and deployed outside Illinois. "Qualified child and dependent care expenditures" are defined as those that qualify under the Child and Dependent Care Tax Credit under the federal Internal Revenue Code. Provides that the credit may not reduce the taxpayer's liability to less than zero and may not be carried back or carried forward. Exempts the credit from the Act's sunset provisions. Effective immediately.

HB 4195: INC TAX-DEDUCT MEDICAL EXPENSE (Assigned 3/4/2009)
Amends the Illinois Income Tax Act. Provides that, for taxable years ending on or after December 31, 2009, an individual taxpayer may deduct from adjusted gross income an amount equal to the medical, dental, and other expenses allowed as a deduction under Section 213 of the Internal Revenue Code to the extent allowed as a deduction from adjusted gross income in computing federal income taxes. Provides that to obtain this subtraction modification the taxpayer must submit to the Department, along with his or her tax return, a copy of the Schedule A form or any successor form completed and submitted for federal income tax purposes. Excepts the deduction from the sunset requirements. Effective immediately.

HB 4203: TAX EXEMPT-VET MOTOR VEHICLE (Assigned 3/4/2009)
Amends the Use Tax Act, the Retailers' Occupation Tax Act, and the motor vehicle privilege tax provisions of the Illinois Vehicle Code. Exempts from these taxes motor vehicles sold to an Illinois resident who is a service member on active duty or returning to Illinois from active duty and who applies for registration in Illinois while on active duty or within one year after leaving active duty.

HB 4204: INC TX-VET CHILD CARE CREDIT (Assigned 3/4/2009)
Amends the Illinois Income Tax Act. Creates a tax credit for a taxpayer who: (i) is allowed the federal Child and Dependent Care Credit; and (ii) is a member or spouse of a member of the Armed Forces of the United States, the Illinois National Guard, or any reserve component of the Armed Forces of the United States, who was deployed during the taxable year on active military duty outside the United States and its territories. Provides that the amount of the credit is the lesser of $1,000 or the amount of the federal tax credit. Provides that the credit may not be carried forward or back and may not reduce the taxpayer's liability to less than zero. Effective immediately.

HB 4207: INC TX-VETERAN CREDIT (Assigned 3/4/2009)
Amends the Illinois Income Tax Act. Increases the amount of the credit for wages paid to qualified veterans from an amount equal to "5%, but in no event to exceed $600, of the gross wages paid to a qualified veteran" to either $1,000, $1,500, or $3,000 depending on the number of qualified veterans employed. Effective immediately.

HB 4221: PROP TAX-ALT GENL HOMESTEAD (Assigned 3/4/2009)
Amends the Property Tax Code. With respect to the alternative general homestead exemption, removes the requirement that the base year be recalculated when the property is sold or transferred. Effective immediately.

HB 4319: INC TAX-529 PLANS (Assigned 3/4/2009)
Amends the Illinois Income Tax Act. Allows a deduction for individual taxpayers in an amount equal to contributions made by the taxpayer to a qualified out-of-state tuition program under Section 529 of the Internal Revenue Code if moneys contributed to a qualified Illinois tuition program would be excluded from gross income in that State. Effective immediately.

HB 4120: PROP TX-VACANT FACILITIES (Assigned 3/4/2009)
Amends the Property Tax Code. Provides that any taxing district may order the county clerk to abate its taxes on any property if (i) a new business first occupies a facility located on the property during the taxable year, and (ii) the facility was vacant for a period of at least 24 continuous months prior to being occupied by the business.

HB 2677: CIRCUIT BREAKER-INCOME GUIDES (Assigned 3/3/2009)
Amends the Senior Citizens and Disabled Persons Property Tax Relief and Pharmaceutical Assistance Act. Provides for income eligibility limitations for a property tax relief grant beginning January 1, 2010 as follows: less than $23,507 for a household containing one person; less than $31,190 for a household containing 2 persons; or less than $38,871 for a household containing 3 or more persons. Provides that the Department on Aging may adopt rules providing for adjustments of those amounts based on exemptions from income.

HB 2684: INC TAX-ASSISTIVE DEVICES (Assigned 3/3/2009)
Amends the Illinois Income Tax Act. Authorizes a credit to taxpayers for expenditures by the taxpayer during the taxable year for the purpose of providing assistive devices and other accommodations for customers of the taxpayer who are disabled persons if the assistive devices and other accommodations are over and above the requirements under the federal Americans with Disabilities Act, but not more than $500 per taxable year per business location. Provides that the credit may not reduce the taxpayer's liability to less than zero and may not be carried back or carried forward. Exempt from the Act's sunset provisions. Effective July 1, 2010.

HB 2700: PROP TAX-SUBDIV ASSESSMENT (Assigned 3/3/2009)
Amends the Property Tax Code. In provisions concerning the platting and subdividing of property into lots in counties with less than 3,000,000 inhabitants, provides that, prior to the initial sale of any platted lot, the assessed valuation of platted and subdivided property that (i) does not contain a completed habitable structure and (ii) is not used for business, commercial, or residential purposes shall be the assessed value assigned to the property when last assessed prior to its last transfer or conveyance. These changes apply only through December 31, 2011. Makes other changes. Effective immediately.

HB 3159: INC TAX-WIND TURBINE (Assigned 3/3/2009)
Amends the Illinois Income Tax Act. Authorizes a credit to taxpayers who are wind turbine manufacturers equal to 30% of the Illinois income tax attributable to income from the sale of wind turbines. A taxpayer may claim the credit for only one taxable year. Provides that the credit may not reduce the taxpayer's liability to less than zero and may not be carried back, but may be carried forward and applied to the tax liability of the 3 taxable years following the excess credit year. Effective immediately.

HB 3162: INC TX-TRAINING EXPENSE CREDIT (Assigned 3/3/2009)
Amends the Illinois Income Tax Act. Reinstates the training expense credit for tax years ending on or after December 31, 2010 and on or before December 30, 2020. Increases the amount of the credit from 1.6% of training expenses to 2% of training expenses. Provides that the training expense credit earned on or after December 31, 2009 may be carried forward. Effective immediately.

HB 3608: PROP TX-PLATTING (Assigned 3/3/2009)
Amends the Property Tax Code. In a Section concerning the platting and subdividing of property into lots in counties with less than 3,000,000 inhabitants, provides that, prior to the payment for sale of a habitable structure or commercial building, the assessed valuation of platted and subdivided property that is not used for business, commercial, or residential purposes shall remain the same as if used for farm or vacant purposes (now, the assessed value is determined each year based on the estimated price the property would bring at a fair voluntary sale for use by the buyer for the same purposes for which the property was used when last assessed prior to its platting). Makes other changes. Effective immediately.

HB 3633: MUNI TIF-TRANSPORTATION (Assigned 3/3/2009)
Amends the Tax Increment Allocation Redevelopment Act in the Illinois Municipal Code. Adds costs of and associated with transit oriented developments to the definitions of "redevelopment project costs". Defines "transit oriented development". Makes revisory changes. Contains a non-acceleration clause. Effective immediately.

HB 3644: PROP TAX AUTOMATION FEE (Assigned 3/3/2009)
Amends the Property Tax Code. Increases the automation fee assessed by the county collector to the purchaser of property for delinquent taxes from not more than $10 to not more than $20. Effective immediately.

HB 3645: MOBILE HOME TAX FEE (Assigned 3/3/2009)
Amends the Mobile Home Local Services Tax Enforcement Act. Increases the automation fee assessed by the county collector to the purchaser of a mobile home for delinquent taxes from not more than $10 to not more than $20. Effective immediately.

HB 3666: PROP TAX-BD REVIEW-ADJOURNMENT (Assigned 3/3/2009)
Amends the Property Tax Code. In counties of less than 50,000, provides that the final adjournment of the board of review shall be no later than March 15 of the following year (instead of September 7). Eliminates final adjournment dates for other counties. Effective immediately.

HB 3667: PROP TX-ABATEMENT COMPETITION (Assigned 3/3/2009)
Amends the Property Tax Code. Prohibits competition by abatement between taxing districts unless such competition is authorized by an intergovernmental agreement.

HB 3689: USE/OCC TAX-EXEMPT UNIV TEXTBK (Assigned 3/3/2009)
Amends the Use Tax Act and the Retailers' Occupation Tax Act. Beginning July 1, 2009, upon presentation of a current valid student or faculty identification card, exempts textbooks required for use at State universities and public community colleges or at other institutions of higher learning. Defines "textbooks". Effective immediately.

HB 3696: CIRCUIT BREAKER-INCOME LIMIT (Assigned 3/3/2009)
Amends the Senior Citizens and Disabled Persons Property Tax Relief and Pharmaceutical Assistance Act. Provides that, for grant years 2010 and thereafter, "income" means federal taxable income (now, "income" means federal adjusted gross income modified by adding thereto income received from any of a list of sources).

HB 3699: INNOVATION ZONE ACT (Assigned 3/3/2009)
Creates the Illinois Innovation Zone Act. Sets forth the findings of the General Assembly. Specifies the criteria for an area to qualify as an Innovation Zone. Contains provisions concerning the initiation of Zones by a municipality or county. Contains provisions concerning the application of a county or municipality to the Department of Commerce and Economic Opportunity for certification as a Zone. Contains provisions concerning Department review of Zone applications. Contains provisions concerning the process of certification of an area as a Zone by the Department. Contains provisions concerning the amendment and decertification of Zones. Contains provisions concerning the adoption of tax increment financing. Specifies the powers and duties of the Department. Contains provisions concerning State incentives regarding public services and physical infrastructure. Contains provisions concerning Zone administration. Contains provisions concerning (1) State regulatory exemptions in Zones, (2) State and local regulatory alternatives, and (3) exemptions from regulatory relaxation. Creates the Illinois Innovation Council and specifies its responsibilities, powers, and duties. Amends the Illinois Income Tax Act and the Economic Development for a Growing Economy Tax Credit Act to add provisions concerning tax credits for businesses located in a Zone. Amends the Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act to add specified exemptions concerning Zones.

HB 3724: COOK COUNTY REASSESSMENTS (Assigned 3/3/2009)
Amends the Property Tax Code. Requires that, in counties with 3,000,000 or more inhabitants, on or before October 1, 2010, the county assessor shall reassess all property in the county for which 2010 is not the general assessment year. Provides that the reassessments may not be done through the application of one or more factors, mathematical or otherwise. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.

HB 3732: CIRCUIT BREAKR-COVERED RX DRUG (Assigned 3/3/2009)
Amends the Senior Citizens and Disabled Persons Property Tax Relief and Pharmaceutical Assistance Act. Provides that beginning January 1, 2010, "covered prescription drug" includes any prescription drug used in the treatment of multiple sclerosis that is covered by the Medicare Part D Prescription Drug Plan in which the beneficiary is enrolled. Effective immediately.

HB 3738: PROP TAX-ASSESSMENT PUBLISH (Assigned 3/3/2009)
Amends the Property Tax Code. In counties of less than 3,000,000, provides that the publication of assessments shall be in a newspaper circulated (instead of published) in the county. Effective immediately.

HB 3744: TIF-INCREMENT REVENUE (Assigned 3/3/2009)
Amends the Tax Increment Allocation Redevelopment Act. Provides that a municipality may use revenues received under this Act from one redevelopment project area for eligible costs in another redevelopment area that is (i) located in a municipality with a population of less than 15,000 and (ii) located within 1.5 miles from the redevelopment project area from which the revenues are received by the municipality. Effective immediately.

HB 3745: USE/OCC-EXEMPT AIRCRAFT (Assigned 3/3/2009)
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Exempts the following from taxation under the Acts: materials, replacement parts, and equipment purchased for use directly upon or for the modification, replacement, repair, or maintenance of aircraft, aircraft power plants, or aircraft accessories. Effective immediately.

HB 3758: SPECIAL ASSESSMENT-APPORTION (Assigned 3/3/2009)
Amends the Property Tax Code and the Special Assessment Supplemental Bond and Procedures Act. Sets forth an alternative procedure to apportion the assessment and the installments of a divided parcel. Effective immediately.

HB 3763: USE & OCC TAXES-MANUFACTURING (Assigned 3/3/2009)
Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides that the manufacturing and assembling machinery and equipment exemption also includes production related tangible personal property purchased on or after July 1, 2007 (instead of on or after July 1, 2007 and on or before June 30, 2008). Effective immediately.

HB 3774: TRADE SHOW TAX CREDIT (Assigned 3/3/2009)
Creates the Trade Show Income Tax Credit Act. Authorizes the Department of Commerce and Economic Opportunity to award income tax credits to trade show managers for locating large trade shows in Illinois and using Illinois labor. The credit ranges from 25% to 45% of Illinois labor expenditures, up to $10,000 per applicant per trade show. Promotes training and recruitment and a diversity plan. Allows for transfers of credits. Requires reports by the Department. Amends the Illinois Income Tax Act to implement the credit. Effective immediately.

HB 3822: USE/OCC TAX-ROLLING STOCK (Assigned 3/3/2009)
Amends the Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act. With respect to the rolling stock exemption for aircraft and watercraft, requires that greater than 50% of the trips or miles in a 12-month period must be qualifying trips (interstate, for hire). Provides that an election of the trips or mileage method remains in effect for the life of the item (now, during a notice of liability period). Effective immediately.

HB 3825: PROP TAX-HOMESTEAD-DEFINE (Assigned 3/3/2009)
Amends the Property Tax Code. Generally defines "homestead property" as residential property that on January 1 is occupied by the owner, lessee, or interest holder as a principal dwelling place and there is a liability for paying taxes. States what part of property constitutes a homestead. Allows the chief county assessment officer to establish a specific legal description. Amends various homestead provisions to conform to the definition. Effective immediately.

HB 3826: GREEN ENERGY BUSINESS ACT (Assigned 3/3/2009)
Creates the Green Energy Business Act. Authorizes the Department of Commerce and Economic Opportunity to receive and approve the applications of qualified businesses seeking designation as Green Energy Businesses. Amends the Illinois Income Tax Act, the Retailers' Occupation Tax Act, and the Public Utilities Act to provide that Green Energy Businesses are eligible for certain credits and exemptions under those Acts. Effective immediately.

HB 3862: ELECTRIC EXCISE TAX-CREDIT (Assigned 3/3/2009)
Amends the Electricity Excise Tax Law. Creates an alternative energy credit for taxpayers who construct facilities that generate electricity using alternative energy sources (including solar, wind, geothermal, landfill methane gas, fuel cells, and biomass). Provides that the credit shall be 0.18 cents per kilowatt hour generated by the alternative energy system. Provides that the credit shall sunset on January 1, 2017. Effective July 1, 2009.

HB 3867: PROP TX-SR HOMESTEAD EXEMPT (Assigned 3/3/2009)
Amends the Property Tax Code. Increases the maximum amount of the Senior Citizens Homestead Exemption from $3,500 to $5,000 and provides that the maximum amount must be increased each year by the lesser of (i) 2% or (ii) the percentage increase during the immediately prior taxable year in the Consumer Price Index for All Urban Consumers for all items published by the United States Department of Labor, Bureau of Labor Statistics. Effective immediately.

HB 3875: USE & OCC TAX-HOLIDAY (Assigned 3/3/2009)
Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides that, notwithstanding any other provision to the contrary, no tax shall be imposed under those Acts upon the privilege of using in this State (for the Use Tax Act) or persons engaged in the business of selling at retail (for the Retailers' Occupation Tax Act) certain household appliances that (i) qualify as an "Energy Star" product under the federal Energy Star Program; and (ii) are purchased from 12:01 a.m. on April 22 of 2009 or 2010 through 11:59 p.m. of April 28 of that same year. Authorizes and encourages units of local government that impose use and occupation taxes to declare a similar tax holiday. Effective immediately.

HB 3876: DEPT OF REVENUE-ADMINISTRATIVE (Assigned 3/3/2009)
Amends the Department of Revenue Law of the Civil Administrative Code of Illinois to provide that, if the Department determines that an overpayment has occurred on an original return filed under specified tax Acts, it shall issue a credit memorandum to the taxpayer without the necessity of the taxpayer filing a claim for credit. Amends Illinois State Collection Act of 1986 to remove provisions concerning the Debt Collection Board and makes conforming changes in the Illinois Procurement Code. Amends the Illinois Income Tax Act to (i) include a tax credit to a taxpayer who was required to add back insurance premiums in the amount equal to the amount of any reimbursement received from the insurance company for any loss covered by a policy for which those premiums were paid, to the extent of the federal income tax deduction that would have been allowable for the loss in computing adjusted gross income if not for the reimbursement, (ii) make changes concerning net losses, and (iii) make various administrative and technical changes. Amends the Motor Fuel Tax Law. Removes a requirement that retailers of motor fuel must report losses due to theft. Contains provisions concerning licensing of vehicles during disasters. Amends various Acts governing units of local governments to exempt the sale of modifications to a motor vehicle for the purpose of rendering it usable by a disabled person from certain taxes imposed by the units of local government. Makes other changes. Effective immediately.

HB 3892: CHICAGO PARK-SUPPLEMENTAL TAX (Assigned 3/3/2009)
Amends the Chicago Park District Act. Provides that the Board of Commissioners of the Chicago Park District may levy supplemental property taxes in respect of the recovered tax increment value of certain redevelopment project areas, subject to certain restrictions. Effective immediately.

HB 3894: PROP TX-EXEMPT HARBOR (Assigned 3/3/2009)
Amends the Property Tax Code. Provides that property and any leasehold interest in property that is owned by a municipality with a population of over 500,000 inhabitants, or a unit of local government whose jurisdiction includes territory located in whole or in part within a municipality with a population of over 500,000 inhabitants, is exempt from taxation under the Code if the property is used as a harbor. Effective immediately.

HB 3905: PROP TX-EXEMPT SHELTERS (Assigned 3/3/2009)
Amends the Property Tax Code. Creates a charitable exemption for property that is used as a domestic violence shelter.

HB 3912: PROP TX-BARN ASSESSMENT (Assigned 3/3/2009)
Amends the Property Tax Code. Provides that, beginning with the 2009 taxable year, all barns that were first placed in service more than 75 years before the first day of the taxable year and are located in areas zoned for agriculture shall have an assessed value of zero. Effective immediately.

HB 3913: MULTIPLE SCLEROSIS SCRATCH-OFF (Assigned 3/3/2009)
Amends the Illinois Lottery Law. Requires the Department of Revenue to offer a special instant scratch-off game, named scratch-out multiple sclerosis, to commence on July 1, 2009. Provides that the net revenue from the scratch-off game shall be deposited into the Multiple Sclerosis Research Fund for appropriation to the Department of Public Health for grants to organizations in Illinois conducting research pertaining to the repair of damage caused by an acquired demyelinating disease of the central nervous system. Defines "research". Sets forth certain provisions for the operation of the scratch-off game. Imposes conditions on rulemaking authority. Amends the State Finance Act to create the Multiple Sclerosis Research Fund. Effective immediately.

HB 3924: INC TAX CREDIT BIKE TO WORK (Assigned 3/3/2009)
Amends the Illinois Income Tax Act. Authorizes a credit to individual taxpayers of $20 per month that the taxpayer bicycles to and from work at least 10 days during that month. Requires verification by the employer. Provides that the credit may not reduce the taxpayer's liability to less than zero and may not be carried forward or back. Effective immediately.

HB 3959: INC TAX-HEALTH CARE DEDUCTION (Assigned 3/3/2009)
Amends the Illinois Income Tax Act. Provides that for taxable years ending on or after December 31, 2009 and on or before December 30, 2014, taxpayers may subtract from adjusted gross income an amount equal to the premiums or portion of premiums paid by the taxpayer during the taxable year for any health insurance product or health benefit program in force for all or any part of the taxable year and for any health care payments to health care professionals or health care providers during the taxable year.

HB 3968: EDGE-TRANSFER CREDIT (Assigned 3/3/2009)
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.

HB 3978: PROP TAX-DUPLICATE BILLS (Assigned 3/3/2009)
Amends the Property Tax Code. Provides that the collector shall assess a fee of up to $5 for each duplicate tax bill (instead of each duplicate tax bill provided to any mortgage lender who is not the property owner of record). Effective immediately.

HB 3979: PROP TX-PAYMENT OF INTEREST (Assigned 3/3/2009)
Amends the Property Tax Code. Provides that the fee paid by purchasers in a county with 3,000,000 or more inhabitants and deposited into a special fund for payment of interest and costs shall be $200 (now, $100). Effective immediately.

HB 3988: PROP TAX-AUTOMATED SYSTEMS (Assigned 3/3/2009)
Amends the Property Tax Code. In a Section concerning automated tax sales, provides that the automated sales must be conducted in a manner that is consistent with the rules promulgated by the Department of Revenue and the procedures set forth in the Code. Requires the Department of Revenue to (i) promulgate rules by which collectors may conduct automated tax sales, and (ii) approve all automated tax sale systems in use on the effective date of the amendatory Act. Provides that the Department shall (i) conduct an annual inspection of all equipment used in an automated tax sale, (ii) conduct an errorless public test of each automated tax sale system, and (iii) provide a public demonstration of the automated tax sale system. Requires that vendors of automated tax sale systems must obtain a license from the Department of Revenue, and provides that the Department may charge each vendor an annual application fee not to exceed $500 per vendor. Provides that the application fees shall be deposited into the Automated Tax Sale Implementation Fund, and amends the State Finance Act to create the Fund. Requires computer operators of automated systems to maintain certain logs. Effective immediately.

HB 3996: USE/OCC TAX-AIRCRAFT PARTS (Assigned 3/3/2009)
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Exempts the following from taxation under the Acts: materials, replacement parts, and equipment purchased for use directly upon or for the modification, replacement, repair, or maintenance of aircraft, aircraft power plants, or aircraft accessories. Effective immediately.

HB 4023: PROP TX-ASSESSORS (Assigned 3/3/2009)
Amends the Property Tax Code. Exempts township assessors with at least 25 years of experience in the property assessment field from certain education requirements.

HB 3635: INC TX-FOREIGN INCOME (Assigned 3/3/2009)
Amends the Illinois Income Tax Act. Makes changes to the calculation of the credit for income tax that is paid by a resident to another state on income that is also subject to the Illinois Income tax. Effective immediately.

HB 3682: INC TAX CREDIT ID THEFT (Assigned 3/3/2009)
Amends the Illinois Income Tax Act. Authorizes a credit to taxpayers for an amount equal to 20% of the amount of expenditures by the taxpayer for equipment placed in service during the taxable year for the purpose of preventing identity theft, but not to exceed $100 per article of equipment. Provides that the credit may not reduce the taxpayer's liability to less than zero and may not be carried back, but may be carried forward and applied to the tax liability of the 2 taxable years following the excess credit year. Exempt from the Act's sunset provisions. Effective immediately.

HB 3831: REVENUE-COLLECTIONS (Assigned 3/3/2009)
Amends the Illinois State Collection Act of 1986. Provides that, in the case of any liability referred to a collection agency, any fee charged to the State by the collection agency is considered an additional liability owed to the State. Amends the Department of Revenue Law of the Civil Administrative Code of Illinois and the Illinois Income Tax Act to authorize the Department of Revenue to adopt rules and regulations for payments by credit card. Amends the Illinois Income Tax Act. Provides that certain lottery and gambling winnings are allocable to the State. Makes other changes. Amends the Retailers' Occupation Tax Act. Makes changes concerning actions by the Department to recover unpaid taxes, penalties, and interest. Amends the Illinois Vehicle Code. Authorizes the Secretary of State to disclose or otherwise make available to the Department of Revenue social security numbers for use by the Department in the administration of any tax administered by the Department of Revenue or in the collection of any tax or debt that the Department of Revenue is authorized or required by law to collect. Effective immediately.

HB 3872: DEPT OF REVENUE-ENFORCEMENT (Assigned 3/3/2009)
Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Provides that no electronic check may be drawn on nor any electronic withdrawal made from commercial checking accounts maintained by the Director of Revenue by any secure online, Internet, or web-based banking methods or procedures except on the written approval of 2 or more persons designated and authorized by the Director to make such electronic checks or electronic withdrawals. Increases amounts that the Director may keep in such accounts. Amends the Illinois Income Tax Act. Creates an addition modification in an amount equal to certain unpaid withholdings. Makes other changes. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act to extend the statute of limitations on certain violations of the Acts from 3 years after the commission of the act to 6 years after the commission of the act. Provides that vendors who do not have a valid certificate of registration are not entitled to the vendor discount under the Acts. Amends the Coin-Operated Amusement Device and Redemption Machine Tax Act. Makes changes regarding the imposition of the privilege tax and in penalty provisions. Amends the Uniform Penalty and Interest Act. Imposes a penalty for failure to file a transaction reporting return required under specified provisions of the Retailers' Occupation Tax Act and the Use Tax Act. Amends the Criminal Code of 1961 to make changes in the definition of "redemption machine". Makes other changes. Effective immediately.

HB 3636: REVENUE-RETURNS (Assigned 3/3/2009)
Amends the Department of Revenue Law of the Civil Administration Code of Illinois to authorize the Department of Revenue to adopt rules requiring the electronic filing of certain tax returns. Amends the Illinois Income Tax Act. Authorizes spouses who file federal joint returns to file separate State returns. Amends various provisions concerning the joint and several liability of spouses who file joint returns. Provides that certain publicly traded partnerships may not claim a deduction for income distributable to an entity subject to the Personal Property Tax Replacement Income Tax. Amends the Use Tax Act. Requires purchasers to file a return and pay use tax on cigarettes within 30 days after acquiring the cigarettes (now, the tax must be paid by the last day of the month following the calendar month in which the cigarettes were purchased). Amends the Environmental Protection Act. Provides that, beginning on January 31, 2010, quarterly tax returns submitted by tire retailers are due by April 20, July 20, October 20, and January 20 of each year (now, returns are due by April 30, July 31, October 31, and January 31). Effective immediately.

HB 3664: PROP TAX-CERT OF ERROR (Assigned 3/3/2009)
Amends the Property Tax Code. In counties of less than 3,000,000, provides that if an owner fails to file an application for any homestead exemption (instead of only the senior assessment freeze), a certificate of error may be issued. Effective immediately.

HB 3659: PROP TAX-PUBLICATION FEES (Assigned 3/3/2009)
Amends the Property Tax Code. Provides that publication fees are not to exceed stated amounts (instead of are stated amounts). Effective immediately.

HB 2502: PTELL-EXTENSION LIMITATION (Assigned 2/25/2009)
Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that the extension limitation may not be less than 2%. Effective immediately.

HB 2549: PROP TAX-ASSESS-VIEW-BOOKS (Assigned 2/25/2009)
Amends the Property Tax Code. In counties of less than 3,000,000, provides that the chief county assessment officer need not notify the township assessor concerning views of property if the township assessor fails to timely return the assessment books or workbooks. In counties of less than 600,000, provides that the township assessor must return assessment books or workbooks before June 15 (instead of April 15). Effective immediately.

HB 2559: MOBILE HOME STORM SHELTERS (Assigned 2/25/2009)
Amends the Illinois Income Tax Act. Creates a credit for owners of mobile home parks for 50% of the cost of construction of storm shelters for taxable years ending on or after December 31, 2009. The credit may not be carried back, but may be carried forward for 5 years. Requires the shelter to meet the specifications of a licensed professional engineer. Exempts the credit from the Act's sunset provisions. Amends the Mobile Home Park Act. Authorizes municipalities and counties to require storm shelters or evacuation plans for mobile home park residents.

HB 2586: MENTAL HEALTH-INCREASE TAX (Assigned 2/25/2009)
Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that the term "aggregate extension" does not include special purpose extensions made for community mental health purposes. Amends the Community Mental Health Act. Provides that, if a governmental unit levies a tax for community mental health purposes at a rate of less than 0.15%, that levy may be increased to not more than 0.15% by submitting the question to the voters. Effective immediately.

HB 2594: PROP TX-TAX BILLS (Assigned 2/25/2009)
Amends the Property Tax Code. Provides that in Cook County, tax bills must include, for each taxing district, a statement of the increase or decrease of the tax imposed on the taxpayer by that taxing district from the previous taxable year. Effective immediately.

HB 2599: SENIOR TAX RELIEF-PHARM ASSIST (Assigned 2/25/2009)
Amends the Senior Citizens and Disabled Persons Property Tax Relief and Pharmaceutical Assistance Act. Provides for an annual increase in the household income amounts used to determine eligibility for a grant and for pharmaceutical assistance, the increase being equal to the cost-of-living increase designated under the federal Social Security Act. Effective immediately.

HB 2600: CIRCUIT BREAKER-INCOME GUIDES (Assigned 2/25/2009)
Amends the Senior Citizens and Disabled Persons Property Tax Relief and Pharmaceutical Assistance Act. Provides that for property tax relief grants, for grant years 2010 and thereafter, the amount of the income eligibility limitation for a claimant shall be equal to the amount of the income eligibility limitation applicable to the claimant under the pharmaceutical assistance program under the Act, which shall in no case be less than the income eligibility limitation applicable to the claimant under the pharmaceutical assistance program that was in effect on January 1, 2009. Provides that for the pharmaceutical assistance program under the Act, on and after January 1, 2010, the amount of the income eligibility limitation applicable to a claimant shall in no case be less than the income eligibility limitation applicable to the claimant that was in effect on January 1, 2009. Effective immediately.

HB 2601: DHFS-IL CARES RX-APPLICATION (Assigned 2/25/2009)
Amends the Senior Citizens and Disabled Persons Property Tax Relief and Pharmaceutical Assistance Act. Provides that the Department of Healthcare and Family Services shall develop a simplified application form and process for use on and after January 1, 2010 by individuals enrolled in the pharmaceutical assistance program ("Illinois Cares Rx") and applying for renewal of their participation in the program. Sets forth requirements for a simplified renewal application form. Sets forth requirements concerning renewal application by means of the Internet. Effective immediately.

HB 2616: PROP TAX/MULTI-TWP ASSESSORS (Assigned 2/25/2009)
Amends the Property Tax Code. Provides that, beginning January 1, 2010, townships with less than 2,000 (instead of 1,000) inhabitants that are contiguous shall elect one multi-township assessor. Effective immediately.

HB 2618: MUNI CD-TIF-USE OF PROCEEDS (Assigned 2/25/2009)
Amends the Tax Increment Allocation Redevelopment Act in the Illinois Municipal Code. Provides that, after July 1, 2009, the term "redevelopment costs" includes costs associated with lead-abatement activities for property that is contiguous to, but not included within, the redevelopment project area if those lead-abatement activities further the purpose of the redevelopment project. Makes revisory changes. Contains a non-acceleration clause. Effective July 1, 2009.

HB 2665: PROP TAX-WIND ENERGY ABATE (Assigned 2/25/2009)
Amends the Property Tax Code. Provides that the county clerk of each county shall abate the taxes on any wind energy device that is located within an Enterprise Zone created under the Illinois Enterprise Zone Act. Effective immediately.

HB 2667: USE/OCC TAX-EXEMPT HYBRID (Assigned 2/25/2009)
Amends the Use Tax Act and the Retailers' Occupation Tax Act. Exempts 50% of the selling price of vehicles that are either hybrid or flexible fuel vehicles and that have a final assembly point in the United States from taxation under the Acts. Effective July 1, 2009.

HB 2668: USE/OCC TAX-EXEMPT HYBRID (Assigned 2/25/2009)
Amends the Use Tax Act and the Retailers' Occupation Tax Act. Exempts vehicles that are both hybrid and flexible fuel vehicles and that have a final assembly point in the United States from taxation under the Acts. Effective July 1, 2009.

HB 2646: PROP TX-ASSESSMENTS (Assigned 2/25/2009)
Amends the Property Tax Code. Provides that, for the purposes of the definition of 33 1/3%, the fair cash value of property is determined by the lesser of: (1) the Department of Revenue's sales ratio studies for the 3 most recent years preceding the assessment year; or (2) the valuation of the property in the prior year (under the current law, the fair cash value is based on the sales ratio studies).

HB 1298: PROP TX-FALLEN OFFICER ABATE (Assigned 2/23/2009)
Amends the Property Tax Code. Provides that the corporate authorities of a home rule municipality with 1,000,000 or more inhabitants, by ordinance, may order the county clerk to abate any percentage of the taxes levied by the municipality and any other taxing district on each parcel of certain qualified residential property within the corporate limits of the municipality that is owned by the surviving spouse of a fallen police officer or rescue worker. Effective immediately.

HB 1308: PROP TAX-PRINTER'S ERRORS (Assigned 2/23/2009)
Amends the Property Tax Code. In provisions concerning printer's errors in tax sale publications, allows the collector to republish the list at any time before sale, in a newspaper of general circulation, and include any unpaid parcels in the annual tax sale without further notification. Effective immediately.

HB 1341: PROP TAX-RETIREE EXEMPTION (Assigned 2/23/2009)
Amends the Property Tax Code. Awards an assessment freeze homestead exemption to retired police officers and firefighters who meet certain requirements. Provides that the amount of the exemption is the equalized assessed value of the residence in the taxable year for which application is made minus the equalized assessed value of the residence in the taxable year in which the applicant qualified for the exemption plus the first year's equalized assessed value of any added improvements that increased the assessed value of the residence after the base year. Makes corresponding changes to cross-references in the provisions concerning certification, certificate of errors, and delinquency notices. Amends various Acts concerning tax increment financing to deduct the exemption from assessed value calculations for entities that have adopted tax increment allocation financing under these provisions. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.

HB 1347: PROP TAX FREEZE-DISABLED (Assigned 2/23/2009)
Amends the Property Tax Code. Includes disabled persons within the provisions granting an assessment freeze homestead exemption to senior citizens. Changes the name to the Senior Citizens and Disabled Persons Assessment Freeze Homestead Exemption (now Senior Citizens Assessment Freeze Homestead Exemption). Makes corresponding changes to a cross-reference to the exemption. Amends the States Mandates Act to require implementation without reimbursement. Effective immediately.

HB 1352: PROP TX-EXEMPTION-VET SPOUSE (Assigned 2/23/2009)
Amends the Property Tax Code. Provides that a veteran's surviving spouse is eligible for the disabled veterans' standard homestead exemption if the veteran would have qualified for the benefit but died before October 12, 2007. Effective immediately.

HB 2237: PTELL-PENSION PAYMENTS (Assigned 2/23/2009)
Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that for levy years 2010 through 2014, "aggregate extension" does not include extensions made for contributions to a pension fund established pursuant to the Illinois Pension Code to the extent that the contributions exceed the base rate for the fiscal year ending in 2009. Effective immediately.

HB 2262: USE/OCC TX-PROCEEDS-FUEL (Assigned 2/23/2009)
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning August 1, 2009 and continuing through July 31, 2010, each month the Department shall pay into the Road Fund 35% of the net revenue realized for the preceding month from the 6.25% rate under the Acts on the selling price of motor fuel and gasohol. Effective immediately.

HB 2274: PROP TX-TAX OBJECTION NOTICES (Assigned 2/23/2009)
Amends the Property Tax Code. Provides that, in counties with 3,000,000 or more inhabitants, upon the filing of any tax objection complaint that would, if allowed, reduce the assessed valuation of any property by more than $100,000, the plaintiff must give notice of the tax objection complaint by mailing a copy of it to any municipality, school district, and community college district in which the property is situated, by certified mail, return receipt requested. Provides that the plaintiff must attach a certification to the tax objection complaint that the notice to taxing districts has been made and that the courts have no jurisdiction to hear any tax objection complaint if proper certification of notice is not filed. Provides that, upon receipt of notice of the filing of a tax objection complaint, a taxing district has an unconditional right to intervene in the tax objection proceedings and has the right to participate fully in the proceedings in the same manner as the named party defendant. Effective immediately.

HB 2276: PROP TAX-PTAB APPEAL NOTICE (Assigned 2/23/2009)
Amends the Property Tax Code. Provides that, for appeals to the Property Tax Appeal Board requesting a change in assessed value of $1,000,000 or more on non-farm property other than that consisting of 6 or fewer residences, appellant must notify affected municipalities, school districts, and community college districts and the taxpayer of record if the taxpayer is not the appellant (now, if a change of $100,00 or more is sought, the board of review must notify all taxing districts). Sets forth procedures and requires proof of service.

HB 2277: PROP TAX-COMPLAINT NOTICE (Assigned 2/23/2009)
Amends the Property Tax Code. Provides that the board of review in Cook County shall forward notification of the filing of a complaint that property is overassessed, underassessed, or exempt to the county assessor by electronic or other suitable means (instead of by forwarding a paper copy).

HB 2287: INC TAX CREDIT-RADON (Assigned 2/23/2009)
Amends the Illinois Income Tax Act. Authorizes a credit to taxpayers in an amount equal to the expenditures by the taxpayer for radon testing and mitigation during the taxable year. Provides that the credit may not exceed $250 per building per year. Effective immediately.

HB 2293: USE/OCC TAX-AIR POLLUTE PARTS (Assigned 2/23/2009)
Amends the Use Tax Act and the Retailers Occupation Tax Act. From January 1, 2009 through December 31, 2019, exempts motor vehicle air pollution control parts, devices, equipment, appliances, or machinery. Defines terms. Imposes conditions on rulemaking authority.

HB 2299: THEATER PRODUCTION CREDIT ACT (Assigned 2/23/2009)
Creates the Theater Production Tax Credit Act and amends the Illinois Income Tax Act. Sets forth procedures and criteria for the Department of Commerce and Economic Opportunity to award a tax credit to accredited theater productions. Bases the amount of the credit on the amount of the Illinois labor expenditure and marketing spending in support of the Illinois performances approved by the Department. Requires the Department to submit an annual report concerning the credit program. Provides that the Theater Production Tax Credit Act is repealed on January 1, 2011. Effective immediately.

HB 2319: INC TAX-EARNED INCOME CREDIT (Assigned 2/23/2009)
Amends the Illinois Income Tax Act. Increases the percentage of the earned income tax credit from 5% of the federal tax credit to 7.5% in 2009 and 10% in 2010 and thereafter. Effective immediately.

HB 2334: ENDOWMENT DONATION CREDIT (Assigned 2/23/2009)
Creates the Endow Illinois Tax Credit Act and amends the Illinois Income Tax Act. Requires the Department of Revenue to authorize an income tax credit to taxpayers who provide an endowment gift to a permanent endowment fund. Sets forth procedures and criteria for authorizing the credits. Provides that the aggregate amount of all credits that the Department may authorize may not exceed $50,000,000 in 2009, $75,000,000 in 2010, or $100,000,000 in 2011 and each calendar year thereafter. Provides conditions for eligibility. Requires the Department to make an annual report concerning the credits. Provides that the credit may be carried forward for 3 years. Exempts the credit from the Act's sunset provisions. Effective immediately.

HB 2355: PROP TX-ASSESSMENTS (Assigned 2/23/2009)
Amends the Property Tax Code. Provides that whenever, as the result of a final order of the Property Tax Appeal Board or any court, a property assessment is reduced for a tax year for which the taxes have already been paid and the subject property is still owned by the same person, entity, or a successor entity, the chief county assessment officer shall award to the taxpayer obtaining the order a compensatory assessment reduction for the next assessment year available for assessment adjustment. Provides that the amount of the compensatory assessment reduction shall be equal to the assessment reduction for the prior year or years as ordered by Property Tax Appeal Board or court and provides that the amount may be carried forward. Provides that the award of compensatory assessment reductions shall take place prior to and shall be considered in the determination of tax rates by the county clerk. Provides that the award of compensatory assessment reductions shall not affect the determination of the fair market value of the subject property or its assessed valuation once the compensatory assessment reductions have been exhausted.

HB 2363: INC TAX-RURAL M.D. CREDIT (Assigned 2/23/2009)
Amends the Illinois Income Tax Act. Authorizes a credit of $5,000 to an individual taxpayer who is a qualified rural physician practicing in a designated shortage area and serving at least 200 Medicaid patients at a rural health clinic. Effective immediately.

HB 2373: TIF-REDEVELOP PROJECT COST (Assigned 2/23/2009)
Amends the Tax Increment Allocation Redevelopment Act in the Illinois Municipal Code. In a provision concerning the meaning of "redevelopment project costs", includes the costs of day care services for children of employees from low-income families working for businesses located within a redevelopment project area that is located within a municipality with a population of more than 10,000 (now, 100,000). Makes revisory changes. Contains a non-acceleration clause. Effective immediately.

HB 2379: PROP TAX-FRATERNAL ORGS (Assigned 2/23/2009)
Amends the Property Tax Code. In provisions concerning the fraternal organization assessment freeze, adds fraternal organizations that are exempt under Section 501(c)(3) of the Internal Revenue Code (now, only Section 501(c)(10)) and removes the requirement that the organization must prohibit the use of alcohol on the property. Begins in taxable year 2010.

HB 2417: PROP TAX-STORMWATER FACILITIES (Assigned 2/23/2009)
Amends the Property Tax Code. Provides that a municipality may establish a special service area for the purpose of repairing, reconstructing, or maintaining a stormwater-detention facility. Provides that a public hearing with respect to those special service areas must include a determination of whether the stormwater-detention facility is in need of the repair, reconstruction, or maintenance. Provides that certain special service areas for stormwater-detention facilities are not subject to objection-petition requirements. Effective immediately.

HB 2421: INC TX-CLASSROOM SUPPLY CREDIT (Assigned 2/23/2009)
Amends the Illinois Income Tax Act. Allows an income tax credit for each individual taxpayer who is a teacher teaching in a school in Illinois. Provides that the amount of the credit is equal to the expenses made by the taxpayer during the taxable year to purchase instructional materials for use in the classroom, but the credit may not exceed $200. Provides that the credit may not be carried forward or back and may not reduce the taxpayer's liability to less than zero. Effective immediately.

HB 2431: INC TAX-GRANDCHILD CARE (Assigned 2/23/2009)
Amends the Illinois Income Tax Act. Authorizes a credit to each individual taxpayer equal to 20% of the costs of providing medical care and education, including transportation, for a grandchild or step-grandchild during the tax year. Provides that the credit may not reduce the taxpayer's liability to less than zero and may not be carried back or carried forward. Exempts the credit from the Act's sunset provisions. Effective immediately.

HB 2453: PROP TAX-RENEWABLE ENERGY (Assigned 2/23/2009)
Amends the Property Tax Code. Creates a special alternate valuation for wind and solar energy devices. Provides that, when a wind or solar energy device that is primarily for the production and distribution of energy for on-site use is installed on any property, the owner of that property may elect to claim an alternate valuation of the property calculated by deducting from the appraised value of the property the amount of the appraised value that arises from the installation or construction of the wind or solar energy device. Effective immediately.

HB 2456: INC TAX-GREEN DRY CLEANING (Assigned 2/23/2009)
Amends the Illinois Income Tax Act. Authorizes a credit to taxpayers in an amount equal to 20% of the purchase price, but not to exceed $20,000, for each qualified green dry cleaning machine placed in service by the taxpayer during the taxable year. To qualify, the dry cleaning machine must be certified by the council that manages the Illinois Drycleaner Environmental Response Trust Fund as a machine that uses environmentally friendly solvents. Provides that the credit may not reduce the taxpayer's liability to less than zero and may not be carried back, but may be carried forward and applied to the tax liability of the 3 taxable years following the excess credit year. Effective immediately.

HB 2265: MUNI CD-VEHICLE PURCH-FLX FUEL (Assigned 2/23/2009)
Amends the Illinois Municipal Code. Beginning on the effective date of the amendatory Act, requires all gasoline-powered vehicles purchased from municipal funds to be flexible fuel vehicles. Beginning July 1, 2009, requires all gasoline-powered vehicles purchased from municipal funds to be flexible fuel or fuel efficient hybrid vehicles. Provides that, beginning on the effective date of the amendatory Act, any vehicle purchased from municipal funds that is fueled by diesel fuel must be certified by the manufacturer to run on 5% biodiesel (B5) fuel. Authorizes the corporate authorities to exempt certain vehicle classes from these requirements based on intended use or other reasonable considerations. Preempts home rule powers. Amends the State Mandates Act to require implementation without reimbursement by the State.

HB 2278: PROP TAX-BOARD STIPENDS (Assigned 2/23/2009)
Amends the Property Tax Code. Provides that any commissioner, deputy commissioner, deputy member, analyst, or hearing officer of a board of review or any member or hearing officer of the Property Tax Appeal Board in any county who has earned a Certified Illinois Assessing Officers Certificate from the Illinois Property Assessment Institute shall receive from the State, out of funds appropriated to the Department of Revenue, additional compensation of $500 per year.

HB 2470: PROP TX-HOUSING ABATEMENT (Assigned 2/23/2009)
Amends the Property Tax Code. In a Section concerning a housing opportunity area tax abatement program, provides that a housing choice voucher includes a tenant voucher converted to a project-based voucher by a housing authority. Provides that a qualified township in a county with 200,000 or more inhabitants, but fewer than 3,000,000 inhabitants, means a township whose tax capacity exceeds 80% (instead of 100%) of the average tax capacity of the county in which it is located. Effective immediately.

HB 2394: TIF-REDEVELOP PROJECT COST (Assigned 2/23/2009)
Amends the Tax Increment Allocation Redevelopment Act in the Illinois Municipal Code. Adds to the definition of "redevelopment project costs" the costs of and the costs associated with the development or redevelopment of areas within a one-half mile radius of an existing or proposed Regional Transportation Authority Suburban Transit Access Route station. Makes revisory changes. Includes a non-acceleration clause. Effective immediately.

HB 2263: INC TAX-ELDERLY CAREGIVER (Assigned 2/23/2009)
Amends the Illinois Income Tax Act. Authorizes a credit to eligible elderly caregivers of 20% of the total amount expended for qualified caregiving expenses. Defines terms. Effective immediately.

HB 850: TAX CREDIT-VOLUNTEER EMS (Assigned 2/18/2009)
Amends the Illinois Income Tax Act. Provides that for taxable years ending on or after December 31, 2009, each taxpayer who was a volunteer emergency medical worker during the entire taxable year is entitled to an income tax credit. Provides that the credit may not exceed $500 or the amount of the taxpayer's liability under this Act, whichever is less. Prohibits the carry forward of an excess tax credit to a succeeding year's tax liability. Exempts the provisions from the sunset requirements. Effective July 1, 2009.

HB 851: TAX CREDIT-VOLUNTR FIREFIGHTER (Assigned 2/18/2009)
Amends the Illinois Income Tax Act. Provides that for taxable years ending on or after December 31, 2009, each taxpayer who was a member in good standing of a volunteer fire department during the entire taxable year is entitled to an income tax credit. Provides that the credit may not exceed $500 or the amount of the taxpayer's liability under this Act, whichever is less. Prohibits the carry forward of an excess tax credit to a succeeding year's tax liability. Exempts the provisions from the sunset requirements. Effective July 1, 2009.

HB 868: PROP TAX-INDEMNITY PETITIONS (Assigned 2/18/2009)
Amends the Property Tax Code. In a Section concerning payments from the Indemnity Fund, provides that petitions for indemnity must be filed no later than 10 years after the tax deed was issued. Effective immediately.

HB 894: PROP TX DEFERRAL PROGRAM (Assigned 2/18/2009)
Amends the Senior Citizens Real Estate Tax Deferral Act. Changes the short title of the Act to the Disabled and Senior Citizens Real Estate Tax Deferral Act and provides that disabled persons are eligible to receive a tax deferral under the Act. Amends various Acts to make corresponding changes.

HB 920: MUNI TIF EXTEND-DES PLAINES (Assigned 2/18/2009)
Amends the Tax Increment Allocation Redevelopment Act in the Illinois Municipal Code. Provides that the redevelopment project in the TIF district created by an ordinance that was adopted on August 7, 2000 by the City of Des Plaines must be completed by December 31 of the 35th year (now, the 23rd year) after the year in which the ordinance was adopted. Makes revisory changes. Contains a non-acceleration clause.

HB 1077: PROP TAX-TAX SALE NOTICE (Assigned 2/18/2009)
Amends the Property Tax Code. Eliminates the requirement that notice of application for judgment and sale of delinquent properties must be mailed "by registered or certified mail". Requires the person mailing the notice to make proof of service.

HB 1078: MOBILE HOME TAX NOTICE (Assigned 2/18/2009)
Amends the Mobile Home Local Services Tax Enforcement Act. Eliminates the requirement that notice of application for judgment and sale of delinquent mobile homes must be mailed "by registered or certified mail". Requires the person mailing the notice to make proof of service.

HB 1097: INC TAX-EDUCATION EXP CREDIT (Assigned 2/18/2009)
Amends the Illinois Income Tax Act. Increases the education expense credit to 50% (instead of 25%) of qualified education expenses and increases the limit to $500 per qualified pupil (instead of $500 per family). Effective immediately.

HB 1114: PROP TX-SR ASSESSMENT FREEZE (Assigned 2/18/2009)
Amends the Property Tax Code. In a Section concerning the Senior Citizens Assessment Freeze Homestead Exemption, provides that the definition of "household income" does not include any amount paid by the household during the taxable year to a life care facility, as defined in Section 2 of the Life Care Facilities Act, for the care of any member of the household. Requires the Department of Revenue to establish a method for verifying the validity of any expense paid to a life care facility.

HB 1121: USE/OCC TAX-MFG&ASSEMB EXEMPT (Assigned 2/18/2009)
Amends the Use Tax Act. Extends the exemption for purchases of production related tangible personal property through June 30, 2017 (now, through June 30, 2008). Provides that the credit is awarded through a credit memorandum. Requires the Department of Revenue to report annually concerning the exemption. Imposes conditions on rulemaking. Amends the Retailers� Occupation Tax Act. Eliminates language concerning credits for production related tangible personal property. Effective immediately.

HB 1123: INC TAX-DOMESTIC HLTH INS (Assigned 2/18/2009)
Amends the Illinois Income Tax Act. Provides that an individual may deduct the amount paid for health insurance for a live-in domestic employee. Effective immediately.

HB 1136: MOTOR FUEL TAX-WATERCRAFT (Assigned 2/18/2009)
Amends the Motor Fuel Tax Law. Exempts from taxation, motor fuel used or sold for recreational type watercraft operating upon the Mississippi, Wabash, or Ohio River. Effective immediately.

HB 1141: PROP TAX-TAX SALE-DEEDS (Assigned 2/18/2009)
Amends the Property Tax Code. Provides that, in cases of the sale of homestead property in all counties (now, only in counties with 3,000,000 or more inhabitants), a tax deed may also be voided by the court upon petition, filed not more than 3 months after an order for tax deed was entered, if the court finds that the property was owner occupied on the expiration date of the period of redemption and that the order for deed was effectuated pursuant to a negligent or willful error made by an employee of the county clerk or county collector during the period of redemption from the sale that was reasonably relied upon to the detriment of any person having a redeemable interest. Amends the Conveyances Act. Provides that, in all counties (now, only in counties with 3,000,000 or more inhabitants), whenever any deed or instrument of conveyance is executed, the grantor of residential property shall provide the grantee of the property with an individual permanent index number or numbers that specifically represent the legal description provided for in the deed or instrument of conveyance.

HB 1186: PROP TX-PLATTING-VALUATION (Assigned 2/18/2009)
Amends the Property Tax Code. In a Section concerning the platting and subdividing of property into lots with streets and other improvements in counties of less than 3,000,000 inhabitants, provides that the Section applies to subsequent owners and developers of unplatted, unsubdivided property. Provides that, until (i) the completion of a habitable structure on the property, (ii) the use of the property for business, commercial, or residential purposes, or (iii) the sale of any platted lot, the assessed value for the calendar year in which the property was platted, subdivided, and recorded shall be determined each year based on the same assessment methodology used in the calendar year immediately preceding the calendar year in which the land was platted, subdivided, and recorded (instead of the estimated price the property would bring at a fair voluntary sale for use by the buyer for the same purposes for which the property was used when last assessed prior to its platting). Effective immediately.

HB 937: USE/OCC TX-PROCEEDS-FUEL (Assigned 2/18/2009)
Amends the State Finance Act. Creates the LIHEAP Summer Cooling Program Fund as a special fund in the State treasury. Provides that moneys in the Fund may be used, subject to appropriation, only by the Department of Healthcare and Family Services for the purposes of the LIHEAP Summer Cooling Program. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Requires the Department of Revenue to pay into the LIHEAP Summer Cooling Program Fund 100% of the net revenue realized for the preceding month from the 6.25% rate on the selling price of motor fuel and gasohol. Requires that these payments begin on the first month following the effective date of this amendatory Act and continue until the aggregate amount paid into that Fund under the Acts is $20,000,000. Effective immediately.

HB 1004: INC TX-DEDUCTIONS (Assigned 2/18/2009)
Amends the Illinois Income Tax Act. Creates an income tax deduction for an amount equal to the income derived by an individual under the age of 18 from the auction of his or her livestock that is entered in the Illinois State Fair or the DuQuoin State Fair. Exempts the deduction from the Act's sunset provisions. Effective July 1, 2009.

HB 870: MUNI TIF EXTEND-SHERMAN (Assigned 2/18/2009)
Amends the Tax Increment Allocation Redevelopment Act in the Illinois Municipal Code. Provides that the redevelopment project in the TIF district created by an ordinance that was adopted on September 17, 1986 by the Village of Sherman must be completed by December 31 of the 35th year (now, the 23rd year) after the year in which the ordinance was adopted. Makes revisory changes. Contains a non-acceleration clause. Effective immediately.

HB 1137: MOBILE HOME TAX-CERTIFY ERROR (Assigned 2/18/2009)
Amends the Mobile Home Local Services Tax Enforcement Act. Provides that at any time before a judgment and order of sale is entered in any proceeding to collect or to enjoin the collection of taxes, the owner may file an affidavit with the board of review that the tax bill is in error as to the square footage or as to the rate of tax. The board, with the consent of the chief county assessment officer, may issue the person erroneously assessed a certificate of error. The certificate may be used in evidence in any court of competent jurisdiction. Effective immediately.

HB 1086: MUNI TIF EXTEND-STEELEVILLE (Assigned 2/18/2009)
Amends the Tax Increment Allocation Redevelopment Act in the Illinois Municipal Code. Provides that the redevelopment project in the TIF district created by an ordinance that was adopted on July 6, 1998 by the Village of Steeleville must be completed by December 31 of the 35th year (now, the 23rd year) after the year in which the ordinance was adopted. Includes revisory changes. Effective immediately.

HB 566: INC TX-HEALTH INS CREDIT (Assigned 2/11/2009)
Amends the Illinois Income Tax Act. For taxable years ending on or after December 31, 2009, allows small businesses that provide health care insurance for their employees and their spouses and dependents to claim a tax credit in an amount equal to the cost of providing that insurance, but not to exceed: (i) $500 per employee who receives health care insurance; and (ii) $250 for each spouse and dependent of an employee who receives health care insurance. Provides that the taxpayer may not carry the credit forward or back and that the credit may not reduce a taxpayer's liability to less than zero. Exempts the credit from the Act's sunset provisions. Effective immediately.

HB 586: HISTORIC REHAB TAX CREDIT (Assigned 2/11/2009)
Creates the Historic Rehabilitation Tax Credit Act. Authorizes tax credits against Illinois income taxes and insurance company privilege taxes for 25% of the costs of rehabilitating eligible historic property. Allows excess credits to be carried back and forward. Allows credits to be transferred, sold, or assigned. Administered by the Department of Commerce and Economic Opportunity. Sets forth application and award procedures. Effective July 1, 2009.

HB 627: INC TX-ALTERNATE R & D CREDIT (Assigned 2/11/2009)
Amends the Illinois Income Tax Act. Creates an alternate research and development credit for taxable years ending on or after December 31, 2008 for taxpayers who make qualified research expenditures during the taxable year. Provides that the amount of the credit for taxpayers who have conducted business activities in each of the 3 preceding taxable years is 12% of: (i) the amount of qualified research expenditures made in the current taxable year; less (ii) 50% of the average of the qualified research expenditures made for the 3 preceding taxable years. Provides that the amount of the credit for taxpayers who have not conducted business activities in each of the 3 preceding taxable years is 6.5% of the qualified research expenditures made in the current taxable year. Provides that the credit may be carried forward for 5 years. Exempts the credit from the Act's sunset provisions. Prohibits taxpayers from claiming the credit if they claim a research and development credit under other provisions of the Act. Effective immediately.

HB 635: PROP TX-ABATEMENT-HEALTHCARE (Assigned 2/11/2009)
Amends the Property Tax Code. Authorizes taxing districts to order a property tax abatement for property located in an underserved area and used as a new office by a healthcare provider. Effective immediately.

HB 646: INC TAX-JURY SERVICE (Assigned 2/11/2009)
Amends the Illinois Income Tax Act. Provides that each taxpayer who serves on a jury during the taxable year is entitled to a credit in an amount equal to $50 per day for each day of actual jury service for which the taxpayer does not receive compensation from an employer. Provides that the credit may be carried forward. Exempts the credit from the Act's sunset provisions. Effective immediately.

HB 652: LOCAL GOV DIST FUND DEPOSIT (Assigned 2/11/2009)
Amends the State Revenue Sharing Act and the Illinois Income Tax Act. Provides that, from each income tax payment that the Department of Revenue receives, the Department must deposit, directly into the Local Government Distributive Fund, an amount equal to 10% of the amount collected minus refund deposits (currently, the Department deposits the tax payment into the General Revenue Fund, the Department then certifies, to the Treasurer, an amount equal to 10% of the amounts of collected each month (minus refunds), and the Treasurer then transfers that certified amount to the Local Government Distributive Fund). Effective immediately.

HB 668: PROP TX-EXEMPTION NOTICES (Assigned 2/11/2009)
Amends the Property Tax Code. Provides that, in counties with 3,000,000 or more inhabitants, property owners must notify affected fire protection districts upon the filing of any application for a non-homestead exemption that would reduce the assessed valuation of any property by more than $100,000 and provides that the districts must be given the opportunity to be heard on the matter. Effective immediately.

HB 671: PTELL-AGGREGATE EXTENSIONS (Assigned 2/11/2009)
Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that all contributions to a pension fund created under Article 3, Article 4, or Article 7 of the Illinois Pension Code are exempt from the definition of "aggregate extension". Provides that levies by fire protection districts for pension contributions and for tort liability, insurance, and risk-management programs are exempt from the definition of "aggregate extension". Effective immediately.

HB 679: INC TX-ALTERNATE ENERGY CREDIT (Assigned 2/11/2009)
Amends the Illinois Income Tax Act. Provides for a credit for taxpayers who, during the taxable year, install, on a building or property that is owned by the taxpayer and that is located in the State, a geothermal energy device and sets the amount of the credit at the lesser of (i) $5,000 or (ii) 50% of the actual cost of the acquisition and installation of the device. Provides that the credit may not be carried forward or back and may not reduce the taxpayer's liability to less than zero. Effective immediately.

HB 681: DOWNSTATE PUB TRANS FUNDS (Assigned 2/11/2009)
Amends the Downstate Public Transportation Act, the Retailers' Occupation Tax Act, the Service Occupation Tax Act, the Use Tax Act, and the Service Use Tax Act. Beginning July 1, 2009, instead of use and occupation tax collections being deposited into the General Revenue Fund and then transferred monthly by the Comptroller from the General Revenue Fund to the Downstate Public Transportation Fund, requires the Department of Revenue to deposit the designated fraction of the net revenue realized from those collections directly into the Downstate Public Transportation Fund. Effective July 1, 2009.

HB 697: PROP TX-SENIOR FREEZE EXEMPT (Assigned 2/11/2009)
Amends the Property Tax Code. Provides that, if a person turns 70 years of age or older during the taxable year and he or she qualified for a Senior Citizens Assessment Freeze Homestead Exemption in the previous taxable year, then the person qualifying need not reapply for the exemption. Effective immediately.

HB 734: CIGARETTE RETAIL LICENSE (Assigned 2/11/2009)
Creates the Cigarette Delivery Sales Reporting Act. Imposes reporting requirements on persons who sell cigarettes for delivery by mail or a delivery service. Includes civil penalties for noncompliance. Amends the Cigarette Tax Act and the Tobacco Products Tax Act of 1995. Requires a retailer of cigarettes or tobacco products to obtain a retailer's license from the Department of Revenue; specifies qualifications, fees, and penalties for noncompliance; provides for mandatory suspension or revocation of a retailer's license for repeated violations of the Sale of Tobacco to Minors Act. Also makes changes in definitions, reporting requirements, and civil and criminal penalties. Amends the Illinois Lottery Law, the Department of Revenue Law of the Civil Administrative Code of Illinois, Cigarette Use Tax Act, the Liquor Control Act of 1934, and the Sale of Tobacco to Minors Act to make corresponding changes.

HB 750: INCOME TX DEDUCT-ORGN DONATION (Assigned 2/11/2009)
Amends the Illinois Income Tax Act. For taxable years ending on or after December 31, 2009, allows a deduction of up to $10,000 if the taxpayer, while living, donates one or more of his or her human organs to another human being for human organ transplantation. Provides that the deduction may be claimed only once and for only unreimbursed travel and lodging expenses and lost wages incurred by the claimant and related to the claimant's organ donation. Effective immediately.

HB 801: INC TX-TRAINING EXPENSE CREDIT (Assigned 2/11/2009)
Amends the Illinois Income Tax Act. Reinstates the training expense credit for tax years ending on or after December 31, 2009 and on or before December 30, 2019. Increases the amount of the credit from 1.6% of training expenses to 2% of training expenses. Allows a credit earned on or after December 31, 2009 to be carried forward. Effective immediately.

HB 802: INC TX-HOME PURCHASE CREDIT (Assigned 2/11/2009)
Amends the Illinois Income Tax Act. For taxable years ending on or after December 31, 2009 and on or before December 31, 2010, provides that taxpayers are entitled to a credit in an amount equal to 1% of the purchase price of the taxpayer's principal place of residence, subject to certain conditions. Provides that the credit may not exceed $2,000. Effective immediately.

HB 803: SCHOOL DISTRICT INCOME TAX (Assigned 2/11/2009)
Creates the School District Income Tax Act. Allows school districts to tax income after referendum approval of district residents and record owners of property in the district. Provides for additional levies, administration and distribution of the tax, and penalties for violations. Applies only to income earned following 120 days after certification of the results of the referendum. Creates a credit against the tax in an amount not to exceed $500 equal to 5% of the amounts spent by the taxpayer on monthly rent for the taxpayer's residence. Amends the Property Tax Code to provide for abatement of residential, farm, and small business property. Amends the School Code to require that school districts certify income tax levies and amounts realized for property tax abatement purposes and to coordinate the calculation of school aid with the income tax levies by adjusting the operating tax rate accordingly. Amends the State Finance Act to create the School District Income Tax Fund. Effective immediately.

HB 817: PROPERTY TAX-PTELL-CPI (Assigned 2/11/2009)
Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that "extension limitation" means (a) the lesser of 5% or the percentage increase in the Employment Cost Index or, upon referendum approval, the Consumer Price Index during the 12-month calendar year preceding the levy year or (b) the rate increase approved by the voters. Defines "Employment Cost Index" as the Employment Cost Index for total compensation for civilian and state and local government workers published by the United States Department of Labor. Sets forth referendum procedures to allow for the calculation of the extension limitation based upon the Consumer Price Index. Effective immediately.

HB 826: PROP TX-HOSPITALS (Assigned 2/11/2009)
Amends the Property Tax Code. In a provision concerning tax exemptions for charitable purposes, sets forth requirements that a hospital must meet to be deemed to be actually and exclusively used for charitable purposes. Effective immediately.

HB 827: MOBILE HOMES LOCAL SERVICES TA (Assigned 2/11/2009)
Amends the Mobile Home Local Services Tax Act. Defines "permanent foundation". Requires the Department of Revenue to adopt rules setting forth standards that county or township assessment officers must use in determining whether a dwelling is a mobile home or real property. Requires the Department to establish and administer a training program to train county or township assessment officers to use those standards. Effective immediately.

HB 643: INC TAX-EDUCATION EXP CREDIT (Assigned 2/11/2009)
Amends the Illinois Income Tax Act. Increases the education expense credit to 50% (instead of 25%) of qualified education expenses and increases the family limit to $1,000 (instead of $500). Effective immediately.

HB 715: LOCAL GOV-HOME RULE TAXES (Assigned 2/11/2009)
Amends the Home Rule County Retailers' Occupation Tax Law of the Counties Code and the Home Rule County Service Occupation Tax Law of the Counties Code. Provides that the maximum tax rate that is permitted under those Laws is 0.75%, unless a higher rate is authorized by referendum. Preempts home rule powers. Effective immediately.

HB 354: PROP TX--RETURN OF OVERPAYMENT (Assigned 2/11/2009)
Amends the Property Tax Code. Provides that if any property tax is twice assessed for the same year, or assessed before it becomes taxable, and the erroneously assessed taxes have been paid either at sale or otherwise, or if properly assessed taxes have been overpaid (instead of or have been overpaid) by the same claimant or by different claimants, the county collector shall refund the taxes. Provides that in counties having a population of more than 3,000,000, if the county collector receives payment of any erroneously assessed taxes or overpayment of properly assessed taxes, the county collector shall: (1) pay, within 120 days after receipt of the payment or overpayment, a refund to the proper claimant regardless of whether a claim for refund is filed; or (2) when more than one person made the payment or overpayment and the county collector cannot determine to whom the refund should be made, send a notice within 30 days by certified mail return received requested after receipt of the payment or overpayment advising those persons that a refund is due and the procedures to follow to obtain a refund.

HB 307: PROP TX-INDEMNITY FUND (Assigned 2/9/2009)
Amends the Property Tax Code. Provides that, in counties of 3,000,000 or more inhabitants, each person purchasing property at a sale under the Code must pay to the county collector an additional fee equal to 5% of the taxes, interest, and penalties paid by the purchaser. Effective immediately.

HB 383: PROP TX-WAIVE INTEREST PENALTY (Assigned 2/9/2009)
Amends the Property Tax Code. Deletes the provision that the interest penalty for the delinquent payment of taxes for brownfield property may be waived only for any taxable year prior to the 2008 taxable year. Effective immediately.

HB 390: INC TAX CREDIT INTERNS (Assigned 2/9/2009)
Amends the Illinois Income Tax Act. Authorizes a credit to taxpayers for 10% of stipends or salaries paid to qualified college interns. Limits the credit to stipends and salaries paid to 5 interns each year, and limits total credits to $3,000 for all years combined. Defines a "qualified college intern". Provides that the credit may not reduce the taxpayer's liability to less than zero and may not be carried forward or back. Exempt from the Act's sunset provisions. Effective immediately.

HB 411: PROP TX-SENIOR FREEZE EXEMPT (Assigned 2/9/2009)
Amends the Property Tax Code concerning the Senior Citizens Assessment Freeze Homestead Exemption. Sets forth provisions for calculating the base amount for a new residence if the taxpayer changes residences. Effective immediately.

HB 414: INC TAX CREDIT MEAL DELIVERY (Assigned 2/9/2009)
Amends the Illinois Income Tax Act. Authorizes a credit to individual taxpayers of $0.505 per mile of motor vehicle travel in the taxpayer's personal vehicle delivering meals as an unpaid volunteer as part of a non-profit nutritional program, but not to exceed $500 per taxable year. Defines a "non-profit nutritional program". Provides that the credit may not reduce the taxpayer's liability to less than zero and may not be carried forward or back. Effective immediately.

HB 451: USE/OCC TAX-LUXURY ITEMS (Assigned 2/9/2009)
Amends the Use Tax Act and the Retailers' Occupation Tax Act. Imposes an additional tax of 5% on the following luxury items: (1) a passenger motor vehicle to the extent that the selling price exceeds $60,000; (2) a vessel (watercraft) to the extent that the selling price exceeds $200,000; (3) an aircraft to the extent that the selling price exceeds $500,000; and (4) jewelry or fur clothing and footwear to the extent that the selling price per item of jewelry or fur clothing and footwear exceeds $20,000. Provides for administration and collection of the tax. Provides for all amounts collected to be deposited into the General Revenue Fund. Contains other provisions. Effective July 1, 2009.

HB 452: INC TX-MASS TRANSIT (Assigned 2/9/2009)
Amends the Illinois Income Tax Act. Provides that individual taxpayers are entitled to a deduction for (i) work-related mass transit expenses and (ii) school-related mass transit expenses for the taxpayer's minor children. Provides that neither deduction may exceed $500 per year.

HB 454: CIGARETTE TAX INCREASE (Assigned 2/9/2009)
Amends the Cigarette Tax Act and the Cigarette Use Tax Act. Provides that, beginning July 1, 2009, an additional tax of 50 mills per cigarette ($1 per package of 20) shall be imposed. Effective immediately.

HB 458: PROP TX-RESIDENTIAL PROPERTY (Assigned 2/9/2009)
Amends the Property Tax Code. Provides that owners of residential property are liable, on a proportionate basis, for the increased taxes resulting from certain improvements to the property beginning (i) on the date the property is residentially occupied, or (ii) on the first day of January of the second year following the year in which construction of the improvements was completed, whichever occurs first. Sets forth criteria for determining whether property is "residentially occupied". Effective immediately.

HB 459: PROP TX-SENIOR FREEZE EXEMPT (Assigned 2/9/2009)
Amends the Property Tax Code. Authorizes counties with less than 3,000,000 inhabitants to provide that if a person has been granted a Senior Citizens Assessment Freeze Homestead Exemption for 2 consecutive years, then the person qualifying need not reapply for the exemption. Effective immediately.

HB 469: INC TX-HIST PRESERVATION CR (Assigned 2/9/2009)
Amends the Illinois Income Tax Act. Creates a tax credit, for taxable years ending on or after December 31, 2009, for taxpayers who make an eligible expenditure during the taxable year for the rehabilitation of a qualified historic building. Sets the credit at an amount equal to 25% of the total expenditures made during the taxable year for the rehabilitation. Defines "eligible expenditure" as an expenditure equal to at least 50% of the total basis in the property. Defines "qualified historic building" as a structure listed individually on the National Register of Historic Places, a contributing structure in a National Register historic district, or be located in a local historic district that is certified by the United States Department of the Interior. Provides that the credit may be carried back for 3 years or carried forward for 5 years. Exempts the credit from the Act's sunset provisions. Effective immediately.

HB 506: PROP TX-PETROCHEMICAL VALUE (Assigned 2/9/2009)
Amends the Property Tax Code. Provides that a Section authorizing property tax assessment settlement agreements also applies to petrochemical processing facilities located within a county of less than 1,000,000 inhabitants. Effective immediately.

HB 518: LOTTERY-SPECIALTY RETAILER LIC (Assigned 2/9/2009)
Amends the Illinois Lottery Law. Requires the Division of the Lottery to establish a special classification of retailer license to facilitate the year-round sale of the special instant scratch-off game for the benefit of Illinois veterans. Exempts these licensees from licensure fees. Provides that specialty retailers shall receive a sales commission equal to 2% of the face value of specialty game tickets purchased from the Department, less adjustments for unsold tickets returned to the Illinois Lottery for credit. Provides that specialty retailers may not cash winning tickets, but are entitled to a 1% bonus in connection with the sale of a winning specialty game ticket having a price value of $1,000 or more. Effective immediately.

HB 525: PROP TX-INSTALLMENTS (Assigned 2/9/2009)
Amends the Property Tax Code. In a Section concerning property tax installments in counties with 3,000,000 or more inhabitants, provides that, beginning with taxes payable in 2010, the first installment shall be computed at 55% (instead of 50%) of the total of each tax bill for the preceding year. Effective immediately.

HB 531: PROP TX-ABATEMENT-BLIGHT (Assigned 2/9/2009)
Amends the Property Tax Code. Authorizes a home rule municipality, by ordinance, to order the county clerk to abate, for a period not to exceed 10 years, any percentage of the taxes levied by the municipality and any other taxing district on each owner-occupied single-family residence that is located in an area of urban decay within the corporate limits of the municipality. Limits the amount of the abatement to 2% of the taxes extended by all taxing districts on all parcels located within the township that contain residential dwelling units of 6 units or less. Sets forth procedures for adopting an abatement ordinance. Effective immediately.

HB 552: PROP TAX-EXEMPT DISABLED VETS (Assigned 2/9/2009)
Amends the Property Tax Code. Changes the exemption for disabled veterans. Provides that a "disabled veteran" is a veteran who has been awarded a 100% service-connected disability, permanent and total with no further examinations, by the United States Department of Veterans Affairs. Amends the State Mandates Act to require implementation without reimbursement.

HB 471: MUNI CD-HOTEL TAX (Assigned 2/9/2009)
Amends the Illinois Municipal Code. Creates the municipal hotel use tax. Authorizes municipalities to impose a tax upon the privilege of renting or leasing rooms in a hotel within the municipality at a rate not to exceed 5% of the rental or lease payment. Requires each hotel in the municipality to collect the tax from the person making the rental or lease payment at the time that the payment is tendered to the hotel and, as trustee, to remit the tax to the municipality. Sets forth certain exemptions. Prohibits municipalities from imposing both a hotel use tax and a hotel operators' occupation tax. Effective immediately.

HB 472: METRO WATER RECLAMATION DIST (Assigned 2/9/2009)
Amends the Metropolitan Water Reclamation District Act. In a Section authorizing the board of commissioners of a sanitary district to annually levy taxes for corporate purposes, provides that the percentage limitation on the aggregate amount of the levy does not include "all costs related to" the repair or replacement of any property owned by the sanitary district that is damaged under certain circumstances. Provides that the board of commissioners may levy taxes for the purpose of maintaining a reserve fund for the payment of "all costs related to" the repair or replacement of property owned by the sanitary district that is damaged under certain circumstances. Effective immediately.

HB 493: TRUTH IN TAXATION-NOTICE (Assigned 2/9/2009)
Amends the Property Tax Code. With respect to Truth in Taxation provisions and the notice that must be published if an adopted levy exceeds a proposed levy, authorizes the following statement to be included in the notice at the discretion of the taxing district: "The taxing district has estimated its equalized assessed valuation to secure new growth revenue and must adhere to the Property Tax Extension Limitation Law (PTELL or "tax cap" law). PTELL limits the increase over the prior year in the property tax extension of this taxing district to the lesser of 5% or the percentage increase in the Consumer Price Index (CPI), which is (insert applicable CPI percentage increase)." Effective immediately.

HB 366: ELDERLY-DISABLED-DRUGS-INCOME (Assigned 2/9/2009)
Amends the Senior Citizens and Disabled Persons Property Tax Relief and Pharmaceutical Assistance Act. In connection with the pharmaceutical assistance program under the Act, provides that to become a beneficiary under the program, a person must have a maximum household income equal to or less than 239% of the Federal Poverty Level (instead of less than specified amounts or equal to or less than 200% of the Federal Poverty Level). Provides for 4 (instead of 5) Eligibility Groups (eliminates current Eligibility Group 3). For persons in the Eligibility Group consisting of persons who have a diagnosis of HIV or AIDS, provides for an alternative co-payment according to whether or not a drug is covered by the Medicare Part D Prescription Drug Plan in which the beneficiary is enrolled (in addition to whether or not the drug is included in the formulary of the Illinois AIDS Drug Assistance Program operated by the Illinois Department of Public Health). Makes changes in the definitions of "covered prescription drug" for each Eligibility Group. Makes other changes. Effective immediately.

HB 1: MOTOR FUEL TAX-SURCHARGE (Assigned 2/4/2009)
Amends the Motor Fuel Tax Law. Provides that, beginning on July 1, 2009, an additional surcharge of 8 cents per gallon shall be imposed on the privilege of operating motor vehicles upon the public highways and recreational-type watercraft upon the waters of the State. Provides that moneys collected from the additional surcharge shall be deposited into the GROW Illinois Fund, and must be used only for debt service and capital improvements. Amends the State Finance Act to create the GROW Illinois Fund. Effective immediately.

HB 23: USE/OCC TAX-EXTEND MPC (Assigned 2/4/2009)
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Extends the exemption for graphic arts machinery and equipment and the manufacturer's purchase credit until August 30, 2014 (now, those provisions are due to expire on July 30, 2009 pursuant to the Acts' automatic sunset provisions found at 35 ILCS 105/3-90; 35 ILCS 110/3-75; 35 ILCS 115/3-55; and 35 ILCS 120/2-70). Effective immediately.

HB 51: PROP TX-ASSESSMENT RECERTS (Assigned 2/4/2009)
Amends the Property Tax Code. Deletes the requirement that certain fraternal organizations that receive an assessment freeze must submit an annual application. Effective immediately.

HB 62: PTELL-REFERENDUM (Assigned 2/4/2009)
Amends the Property Tax Code. Provides that voters in certain counties may initiate a referendum on the applicability of the Property Tax Extension Limitation Law by submitting a petition to the county board signed by a number of voters equal to at least 1% of the votes cast in the county at the last preceding general election. Effective immediately.

HB 74: INC TX-PATENT DEDUCTIONS (Assigned 2/4/2009)
Amends the Illinois Income Tax Act. Creates an income tax deduction in an amount equal to a percentage of the licensing fees, royalties, receipts, and income from a patent issued after December 31, 2008 for an invention resulting from a development process conducted in Illinois. Effective immediately.

HB 147: ENTRPRSE ZNE-LOWER POPULATION (Assigned 2/4/2009)
Amends the Illinois Enterprise Zone Act. Provides that an area is separately qualified to become an enterprise zone if that area: (i) is located, wholly or partially, within a county that has a population that, according to the most-recent decennial census, is less than the population of the county according to the decennial census that occurred 40 years prior to the most recent decennial census; and (ii) satisfies any additional criteria established by rule of the Department consistent with the purposes of this Act. Effective immediately.

HB 148: EDGE-INCENTIVE PAYMENTS (Assigned 2/4/2009)
Amends the Economic Development for a Growing Economy Tax Credit Act. Provides that an applicant who has been awarded a Credit under the Act may, in the applicant's sole discretion, opt to retain taxes withheld under the Illinois Income Tax Act in lieu of an income tax credit. Provides that the amount of withheld taxes retained by the applicant in a taxable year may not exceed the amount of the Credit awarded by the Department of Commerce and Economic Opportunity for that taxable year. Provides that each employee whose taxes were withheld by an employer who retains amounts under this subsection must receive credit for 100% of the taxes withheld from his or her pay. Requires the Department to report annually to the Governor and the General Assembly on the progress of the incentive payment program. Amends the Illinois Income Tax Act to make corresponding changes concerning tax withholding. Effective immediately.

HB 167: CHILD FITNESS CREDIT (Assigned 2/4/2009)
Amends the Illinois Income Tax Act. Creates a tax credit, for taxable years ending on or after December 31, 2009 and on or before December 30, 2014, for individual taxpayers who, during the taxable year, pay costs for an eligible child to enroll in a qualified physical-fitness program. Provides that the credit is an amount equal to the lesser of (i) the total costs of all qualified physical-fitness programs paid in the taxable year for all eligible children of the taxpayer or (ii) $500. Provides that the credit may not be carried forward or back and may not reduce the taxpayer's liability to less than zero. Sets forth requirements for qualified physical-fitness programs. Requires the Department of Revenue, in consultation with the Department of Public Health and the State Board of Education, to adopt rules for the administration of the credit. Effective immediately.

HB 195: COOK COUNTY REASSESSMENTS (Assigned 2/4/2009)
Amends the Property Tax Code. Requires that, in counties with 3,000,000 or more inhabitants, on or before October 1, 2009, the county assessor shall reassess all residential property in the county for which 2009 is not the general assessment year. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.

HB 197: PROP TX-ASSESSMENT AND EXEMPTS (Assigned 2/4/2009)
Amends the Property Tax Code. Provides that, in Cook County, homestead property must be valued at 100% of its fair cash value. Requires the Cook County Clerk to abate the property taxes levied on homestead property in an amount equal to: (1) the amount of the aggregate extension of all taxing districts against the property; less (2) an amount equal to 1% of the equalized assessed value of the property. Sets forth procedures to apply this abatement to the aggregate extensions of each taxing district. Creates the Cook County general homestead exemption to limit the assessment increases of homestead property to the lesser of: (i) 2%; or (ii) the increase in the CPI. Sets forth the taxable years in which this general homestead exemption applies. Amends the State aid provisions of the School Code to provide that, if the general homestead exemption is determined under the Cook County general homestead exemption provisions, then the available local resources are not effected. In provisions concerning the Property Tax Extension Limitation Law in the Property Tax Code, defines "extension limitation", for the 2009 taxable year and thereafter, as (a) the lesser of 2% (now, 5%) or the percentage increase in the Consumer Price Index during the 12-month calendar year preceding the levy year or (b) the rate of increase approved by voters. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.

HB 216: USE & OCC TX-HYBRID CARS (Assigned 2/4/2009)
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning on the effective date of this amendatory Act and through June 30, 2014, hybrid vehicles and components for hybrid vehicles are exempt from taxation under the Acts. Effective immediately.

HB 218: DEPT REV-STUDY-PROP TX (Assigned 2/4/2009)
Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Requires the Department of Revenue to conduct a study to determine the effects and feasibility of assessing property in the State at 100% rather than at 33 1/3% of its fair cash value. Requires the Department to submit a report to the Governor and the General Assembly no later than January 1, 2010 concerning the study. Effective immediately.

HB 220: PROP TX-EXEMPTIONS (Assigned 2/4/2009)
Amends the Property Tax Code. Provides that if the Department of Revenue determines that any property has been unlawfully exempted from taxation for any year prior to the current assessment year, then that property is considered to be omitted property and may be assessed as set forth under certain provisions of the Code. Effective immediately.

HB 221: PROP TX-ASSESSMENTS (Assigned 2/4/2009)
Amends the Property Tax Code. Requires that certificates of error be issued if an owner fails to file an application for any homestead exemption under Article 15 during any of the 3 previous assessment years and he or she qualifies for the exemption. Effective immediately.

HB 222: PROP TX-ASSESSMENT DATA (Assigned 2/4/2009)
Amends the Property Tax Code. Provides that, in counties with 75,000 or more inhabitants, the chief county assessment official shall publish on the county's Internet website all residential assessment data for each parcel of property in the county. Effective immediately.

HB 223: PROP TX-HOMESTEAD EXEMPTIONS (Assigned 2/4/2009)
Amends the Property Tax Code. Provides that, beginning with the 2010 assessment year and unless otherwise stated, the maximum amount of each homestead exemption is increased over the maximum amount of that exemption for the prior year by an amount equal to the annual rate of increase, for the previous calendar year, of the Consumer Price Index for All Urban Consumers for all items, published by the United States Bureau of Labor Statistics. Effective immediately.

HB 225: LOTTERY-DEMOGRAPHIC DATA (Assigned 2/4/2009)
Amends the Illinois Lottery Law. Requires the Department of Revenue to employ an independent firm to conduct a study every 2 years of the lottery throughout the State on the demographic data of individuals who play the lottery and to report that information to the Governor and General Assembly. Imposes conditions on any rulemaking authority under the Act. Effective immediately.

HB 227: MOTOR FUEL TAX-INSPECTIONS (Assigned 2/4/2009)
Amends the Motor Fuel Tax Law. In a Section concerning inspections by agents of the Department of Revenue, provides that the agents must present appropriate credentials and a written notice to the owner or lessee of the place to be inspected (instead of a person who owns, operates, or controls the place to be inspected). Effective immediately.

HB 254: INC TX-DISASTER (Assigned 2/4/2009)
Amends the Illinois Income Tax Act. Creates a deduction for amounts paid to a taxpayer by his or her employer for the purpose of (i) fully or partially compensating the taxpayer for damage to the taxpayer's principal place of residence caused by a disaster, or (ii) enabling the taxpayer to secure housing after a disaster. Provides that the deduction may not exceed $20,000. Effective immediately.

HB 269: INC TX-CLASSROOM SUPPLY CREDIT (Assigned 2/4/2009)
Amends the Illinois Income Tax Act. Allows an income tax credit for each individual taxpayer who is a teacher, instructor, counselor, principal, or aide who worked in a school in Illinois for at least 900 hours during the taxable year. Provides that the amount of the credit is equal to 25% of the eligible classroom expenses made by the taxpayer during the taxable year, but the credit may not exceed $250. Defines "eligible classroom expenses" as the aggregate amount of nonreimbursed classroom expenses made by the taxpayer during the taxable year less $250. Provides that the credit may not be carried forward or back and may not reduce the taxpayer's liability to less than zero. Effective immediately.

HB 273: PROP TX-DISABLED VET-ABATEMENT (Assigned 2/4/2009)
Amends the Property Tax Code. Requires the county clerk to abate a percentage of the property taxes levied on each parcel of property that is owned and used exclusively as a home by a disabled veteran, or the spouse or unmarried surviving spouse of the veteran. Provides that the percentage of taxes to be abated is equal to the percentage of disability of the veteran. Effective immediately.

HB 291: INC TX-CLASSROOM SUPPLY CREDIT (Assigned 2/4/2009)
Amends the Illinois Income Tax Act. Allows an income tax credit for each individual taxpayer who is a teacher teaching in a school in Illinois. Provides that the amount of the credit is equal to the eligible classroom expenses made by the taxpayer during the taxable year, but the credit may not exceed $500. Defines "eligible classroom expenses" as the aggregate amount of nonreimbursed classroom expenses made by the taxpayer during the taxable year less $250. Provides that the credit may not be carried forward or back and may not reduce the taxpayer's liability to less than zero. Effective immediately.

HB 294: PROP TX-SENIOR HOMESTEAD (Assigned 2/4/2009)
Amends the Property Tax Code. In a Section concerning the Senior Citizens Homestead Exemption, provides that in all counties (now, in counties with less than 3,000,000 inhabitants), the county board may by resolution provide that if a person has been granted a homestead exemption under this Section, the person qualifying need not reapply for the exemption. Effective immediately.

HB 296: PROP TX-HOMESTEAD EXEMPTIONS (Assigned 2/4/2009)
Amends the Property Tax Code. Provides that the alternative general homestead exemption applies on a permanent basis and increases the amount of the exemption to $60,000 for taxable year 2009 and thereafter. Effective immediately.

HB 298: USE & OCC TAX-LOCAL GOVT MONEY (Assigned 2/4/2009)
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailer's Occupation Tax Act. Provides that 0.4% of the net revenues realized for the preceding month from the State's portion of the general rate of tax imposed under the Acts shall be paid by the Department of Revenue into the Local Government Distributive Fund (reverting to the distribution in place prior to State fiscal year 2003). Effective July 1, 2009.

HB 300: INC TX-DEDUCT MEDICARE PART B (Assigned 2/4/2009)
Amends the Illinois Income Tax Act. Creates a deduction for individual taxpayers who are 62 years of age or older in an amount equal to the amount the individual pays for Medicare Part B benefits during the taxable year. Provides that the deduction is available in taxable years ending on or after December 31, 2009. Exempts the deduction from the sunset provisions. Effective immediately.

HB 328: USE & OCC TX-SCHOOL HOLIDAY (Assigned 2/4/2009)
Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides that no tax is imposed under the Acts upon the privilege of using in this State (for the Use Tax Act) or persons engaged in the business of selling at retail (for the Retailers' Occupation Tax Act) qualified merchandise that is purchased from 12:01 a.m. on the first Friday in August through midnight of the Sunday that follows 9 days later. Defines "qualified merchandise" as any article of clothing or footwear or computer that is sold at or below certain selling prices. Sets forth criteria for transactions to qualify for the exemption. Effective immediately.

HB 330: ESTATE TAX-RE-LINK TO FEDERAL (Assigned 2/4/2009)
Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that, for persons dying after June 30, 2007 (now, December 31, 2009), the "State tax credit" is the amount of the federal credit for state tax allowable under the Internal Revenue Code. Effective immediately.

HB 343: INC TX-HEARING AID DEDUCTION (Assigned 2/4/2009)
Amends the Illinois Income Tax Act. Creates an income tax deduction for individuals and trusts and estates for any amount exceeding $2,000 expended for the purchase of a hearing aid. Effective immediately.

HB 351: EMERGING TECHNOLOGY INVESTMENT (Assigned 2/4/2009)
Creates the Emerging Technology Industries Act. Requires the Department of Commerce and Economic Opportunity to establish and maintain a program to award grants to emerging-technology enterprises in the State. Sets forth eligibility requirements and funding priorities for awarding the grants, and sets forth procedures for awarding the grants. Requires written contracts in which the emerging-technology enterprise guarantees that it will perform the actions expected to be performed. Sets dollar limits on matching funds for federal Small Business Innovative Research (SBIR) grants and total grant matching funds per year. Limits total credits to $15,000,000 in any one State fiscal year. Amends the State Finance Act to create the Emerging Technology Grant Fund. Amends the Illinois Income Tax Act. Creates an income tax credit for qualified investors who make an investment in an emerging technology enterprise in the State. Provides that the Department of Commerce and Economic Opportunity must certify the amount of the credit and sets forth the procedures for the application and certification of the credit. Sets forth provisions for the revocation and recapture of the tax credit. Contains other provisions. Effective immediately.

HB 3: INC TX-VET EMPLOYMENT CREDIT (Assigned 2/4/2009)
Amends the Illinois Income Tax Act. Provides that the credit for wages paid to qualified veterans also applies to wages paid to employees who are currently a member of the Illinois National Guard or a member of any reserve component of the Armed Forces of the United States. Effective immediately.

HB 76: INC TX-ALTERNATE ENERGY CREDIT (Assigned 2/4/2009)
Amends the Illinois Income Tax Act. Provides for a credit for taxpayers who, during the taxable year, install, on a building or property that is owned by the taxpayer and that is located in the State, a geothermal, solar, wind, or fuel cell energy device and sets the amount of the credit at the lesser of (i) $1,500 or (ii) 20% of the actual cost of the acquisition and installation of the device. Provides that the credit may not be carried forward or back and may not reduce the taxpayer's liability to less than zero. Effective immediately.

HB 219: PROP TX-SENIOR FREEZE (Assigned 2/4/2009)
Amends the Property Tax Code. In the Senior Citizens Assessment Freeze Homestead Exemption, increases the maximum income limitation from $55,000 to $75,000 for applicants who have occupied the residence for at least 5 years. Effective immediately.

HB 242: PTELL-DEBT SERVICE EXTENSION (Assigned 2/4/2009)
Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that the debt service extension base must be increased each year by the percentage increase, for the previous calendar year, of the Consumer Price Index. Effective immediately.

HB 250: COOK COUNTY REASSESSMENTS (Assigned 2/4/2009)
Amends the Property Tax Code. Requires that, in counties with 3,000,000 or more inhabitants, on or before October 1, 2009, the county assessor shall reassess all property in the county for which 2009 is not the general assessment year. Provides that the reassessments may not be done through the application of one or more factors, mathematical or otherwise. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.

HB 75: MOTOR FUEL-IMPACT FEE-REPEAL (Assigned 2/4/2009)
Amends the Motor Fuel Tax Law. Provides that the tax imposed on receivers of motor fuel shall be imposed until January 1, 2025 (instead of January 1, 2013). Amends the Environmental Impact Fee Law. Extends the repeal of the Law to January 1, 2025 (instead of January 1, 2013). Effective immediately.

HB 212: PROP TAX-REDEMPTION-TITLE INS (Assigned 2/4/2009)
Amends the Property Tax Code. In a Section concerning deposits for redemption, provides that the deposit shall include, if a petition for tax deed has been filed, all fees paid to a registered title insurance company or title insurance agent for a title search.

HB 241: MUNI TIF EXTEND-DOWNS (Assigned 2/4/2009)
Amends the Tax Increment Allocation Redevelopment Act in the Illinois Municipal Code. Provides that the redevelopment project in the TIF district created by an ordinance that was adopted on September 9, 1999 by the Village of Downs must be completed by December 31 of the 32nd year (now, the 23rd year) after the year in which the ordinance was adopted. Also includes revisory changes concerning the Village of Libertyville. Effective immediately.

HB 238: PROP TX-SENIOR EXEMPTIONS (Assigned 2/4/2009)
Amends the Property Tax Code. Provides that the Senior Citizens Homestead Exemption and the Senior Citizens Assessment Freeze Homestead Exemption continue if the taxpayer becomes a resident of a facility licensed under the Assisted Living and Shared Housing Act.

HB 255: ESTATE AND GST TAX-QTIP (Assigned 2/4/2009)
Amends the Illinois Estate and Generation-Skipping Transfer Tax. Provides that the State tax credit for the estates of persons dying after December 31, 2005 and on or before December 31, 2009 includes a reduction for qualified terminable interest property. Provides that the trustee of a trust for which a QTIP election is made may not retain non-income producing assets for more than a reasonable amount of time without the consent of the surviving spouse. Effective immediately.

HB 174: INC TX-TUITION SAVINGS REFUND (Assigned 2/4/2009)
Amends the Illinois Income Tax Act. Requires an addition modification to base income of an amount equal to the contribution component of any nonqualified withdrawal or refund from a tuition savings program that was previously deducted from base income and that did not result from the death or disability of the beneficiary. Effective immediately.

HB 303: USE/OCC TAX-VETS MONUMENTS (Assigned 2/4/2009)
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that monuments and monument components purchased by nonprofit and veterans organizations for the purpose of honoring military veterans are exempt from taxation under the Acts. Limits the exemption to purchases from one retailer per monument or monument component.

HB 217: PROP TAX-SPEC SERV DISCONNECT (Assigned 2/4/2009)
Amends the Property Tax Code. Provides that the corporate authorities of a municipality that establishes a special service area may petition the circuit court to disconnect territory from the special service area. Effective immediately.