The House cancelled the session days scheduled for this week. The Senate was not scheduled to be in session this week.

The House and Senate are scheduled to return to Springfield on February 1 through Thursday February 3. The Governor's State of the State/Budget address is scheduled for next Wednesday February 2.

The Senate Revenue committee is scheduled to meet on February 2 at 4:00. There are a number of items posted for the committee, but as of this morning I don't know which of the posted bills will actually be considered by the committee. Included in the bills posted for the committee is SB 2951 which would extend the sunset date of the charitable hospital property tax exemption and the charitable hospital sales tax exemption. We support this sunset date extension.

The Senate Revenue committee announcement also indicated that the committee will hold a subject matter hearing on SB 3020 - Connor. Senate bill 3020 amends the Property Tax Code and provides that each chief county assessment officer shall provide the information contained in the assessment list to the Department of Revenue. The bill provides that the Department of Revenue shall establish and maintain an interactive, publicly accessible map containing the assessed value of property located in the State, as well as current sales data for that property.

Both chambers continued to hold remote committee hearings, although the Senate did not hold any committee hearings this week.

The House Revenue committee met on Thursday, No substantive action was taken on any legislation. The Chairman advised that there will be no votes on any bills until the committee deadline week - the House deadline for moving substantive House bills out of committee is February 18. He advised that sponsors can request subject matter hearings on their legislation in the interim. The Chairman then moved virtually all House bills to subcommittee.

As of this morning, the House Revenue committee has not yet scheduled a hearing for next week. I would note that the last two weeks the committee issued hearing announcements after I sent out the newsletter.

The House Cities and Villages subcommittee held a subject matter hearing on January 26 on the topic of "Amazon Fulfillment Center Sales Tax Revenue." The Mayor of Crete testified about what he characterized as the "Amazon effect." He testified as to what he perceives is unfairness that cities that are home to Amazon fulfillment centers receive a greater amoun of sales tax revenues from Amazon sales than do surrounding cities. The Mayor advised that his city attorney has drafted a proposed amendment to the Leveling the Playing Field law to address this perceived inequity. The Mayor's proposal is intended to modify the law on sales tax sourcing to require destination sourcing of all sales made through a marketplace facilitator without regard to whether the sales are made from goods maintained in a warehouse located in Illinois.

Testimony from Brad Cole of the Illinois Municipal League pointed out that the result the Mayor of Crete outlined is a feature of the manner in which Illinois state and local sales taxes are sourced. Illinois Department of Revenue Director testified about the historical background of sales tax sourcing in Illinois.

The hearing was a subject matter hearing. No legislation has been introduced on this subject. Based on the questions from the members of the committee, there appears to be no agreement that there is a need for legislation at this time. I will continue to follow the issue and inform you if anything develops.

New tax-related legislation was introduced since my last newsletter:

HB 4705 - Durkin - Amends the Illinois Income Tax Act. Makes changes concerning the federal depreciation deduction and net operating losses to restore provisions that were in effect prior to Public Act 102-16. Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that no tax shall be imposed under the Act for persons dying on or after the effective date of the amendatory Act or for transfers made on or after the effective date of the amendatory Act. Amends the Business Corporation Act of 1983. Provides that provisions imposing a franchise tax on corporations are repealed on December 31, 2024. Provides that, on or after January 1, 2022 and prior to January 1, 2023, the first $10,000 in liability is exempt from the franchise tax. Provides that, on or after January 1, 2023 and prior to January 1, 2024, the first $100,000 in liability is exempt from the franchise tax. Effective immediately.

HB 4765 - Mazzochi - Amends the Illinois Income Tax Act. Creates an income tax credit to compensate custodians of qualifying pupils for a school district failing to offer in-person instruction to students during the regular school year calendar. Provides for an additional credit if the custodian is also an eligible teacher. Creates an income tax credit for employers of custodians of qualifying pupils for eligible expenditures paid by the employer on behalf of the custodian. Provides that the credit is exempt from the Act's automatic sunset provision. Amends the Illinois Administrative Procedure Act to provide for emergency rulemaking. Effective immediately.

HB 4770 - Mayfield - Amends the Property Tax Code. Provides that the tax due for property that has been granted a senior citizens assessment freeze homestead exemption shall not exceed the tax liability for the property in the base year. Provides that the tax collected from that property shall be distributed to the individual taxing districts on a pro rata basis in accordance with each taxing district's proportionate share of the property's total tax liability. Effective immediately.

HB 4771 - Moeller - Amends the Illinois Income Tax Act. Provides that a taxpayer who is a family caregiver is eligible to receive a nonrefundable income tax credit in an amount equal to 100% of the eligible expenditures incurred by the taxpayer during the taxable year related to the care of an eligible family member, but not exceed $1,500 for the same eligible family member. Provides that the term "eligible family member" means a person who: (1) is at least 18 years of age during a taxable year; (2) requires assistance with at least one activity of daily living; (3) is a resident of the State; and (4) is related to the family caregiver or is an individual whose close association with the family caregiver is the equivalent of a family relationship. Effective immediately.

HB 4776 - Burke - Amends the Property Tax Code. Provides that a taxing district may approve a property tax relief abatement for a given levy year. Provides that the term "property tax relief abatement" means a reduction in the amount of taxes levied by a taxing district for a given levy year, certified to the county clerk of each county in which any portion of the taxing district is located and included in the aggregate extension. Provides that, for the purposes of the Property Tax Extension Limitation Law, the amount of the abatement shall be included in the taxing district's aggregate extension base for subsequent levy years.

HB 4782 - Delgado - Creates the Illinois Renewable Fuel Standards Act. Provides that diesel fuel must contain at least a stated percentage of biodiesel fuel oil by volume on and after a specified date. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Makes changes concerning incentives for biodiesel to provide that the incentive for 100% biodiesel and biodiesel blends with more than 10% but no more than 99% biodiesel applies through June 30, 2024 (currently, December 31, 2023). Provides that, with respect to 100% biodiesel and biodiesel blends with more than 19% but no more than 99% biodiesel, the tax does not apply to proceeds of sales made on or after July 1, 2024. Effective immediately, except that provisions creating the Illinois Renewable Fuel Standards Act take effect on July 1, 2022.

HB 4817 - Mazzochi - Amends the Property Tax Code. Provides that, if a veteran has a service connected disability of 100% and the property is located in a compliant county, the taxpayer who has been granted a homestead exemption for veterans with disabilities shall no longer be required to reapply for the exemption on an annual basis, and the exemption shall be in effect for as long as the exemption would otherwise be permitted. Provides that "compliant county" means that the Department of Revenue has determined that the chief county assessment officer of the county is actively enforcing the provisions of the exemption that distinguish between property with an equalized assessed value of less than $250,000 and property with an equalized assessed value of $250,000 or more. Makes conforming changes. Effective immediately.

HB 4819 - Avelar - Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that certain food, drugs, and medical appliances that were taxed at the rate of 1% shall be exempt from the taxes under those Acts. Effective immediately.

HB 4822 - Severin - Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to the foster care expenses, not to exceed $1,000 in any taxable year, paid or incurred by the taxpayer with respect to a qualified dependent child. Provides that the credit may be prorated. Effective immediately.

HB 4826 - Croke - Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Provides that the Department of Commerce and Economic Opportunity may require a business organization to agree to certain terms that ensure the business is a good corporate citizen as a condition for receiving development assistance. Provides that a business that cannot truthfully agree to any required terms shall be ineligible for the development assistance. Specifies terms that may be required. Provides that compliance with good corporate citizen eligibility is required throughout a development assistance agreement. Provides that the Department may suspend the development assistance for noncompliance and seek revocation of any credits or exemptions that were earned or used during a time when the business or its corporate parent or affiliate was not in compliance with any applicable requirements. Provides for the adoption of rules. Defines terms. We opposed last year's version of this bill and will oppose this new bill.

HB 4834 - Bos - Amends the Property Tax Code. Provides that the community stabilization assessment freeze pilot program is extended until June 30, 2039 (currently, June 30, 2029). Removes a requirement that the community stabilization assessment freeze pilot program applies only to parcels located in a targeted area. Removes a requirement that there must be an existing residential dwelling structure of no more than 6 units on the parcel that was unoccupied at the time of conveyance for a minimum of 6 months, or that the parcel was ordered by a court to be deconverted. Provides that, if a countywide voter referendum establishing a community stabilization freeze is adopted, then the chief county assessment officer of the county must make the reduction provided by law. Contains provisions concerning referendum requirements. Effective immediately.

HB 4835 - Bos - Amends the Property Tax Code. Repeals provisions concerning additional performance-based compensation for assessors.

HB 4836 - Bos - Amends the Property Tax Code. Provides that, for State fiscal years beginning on or after July 1, 2022, the Department of Revenue shall remit the assessor's additional performance-based compensation to the appropriate township, and the township shall pay the additional compensation to the assessor from those funds. Provides that, with respect to that additional compensation, the township shall be considered the assessor's employer for payroll purposes. Effective immediately.

HB 4918 - Halpin - Amends the Illinois Procurement Code. Provides that the Code does not apply to the leasing of State-owned facilities by a wireless carrier, a cable operator, a holder, or a provider of broadband services. Amends the Illinois Income Tax Act. Creates credit for the cost of equipment and materials used in the business of providing broadband services in a county in the State with a population of fewer than 40,000 people or a township in the State with a population density of less than 50 households per square mile in a county with a population of less than 300,000 people. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act to exempt equipment and materials used to provide broadband services in a county in the State with a population of fewer than 40,000 people or a township in the State with a population density of less than 50 households per square mile in a county with a population of less than 300,000 people. Effective immediately.

HB 4920 - Ammons - Amends the Illinois Income Tax Act. Provides that the earned income tax credit shall be: (i) 20% of the federal tax credit for each taxable year beginning on or after January 1, 2023 and prior to January 1, 2024; (ii) 22% of the federal tax credit for each taxable year beginning on or after January 1, 2024 and prior to January 1, 2025; and (iii) 25% of the federal tax credit for each taxable year beginning on or after January 1 2025. Provides that the earned income tax credit is available to persons who have attained the age of 18 but have not yet attained the age of 25 and to persons who are 65 years of age or older, without regard to any age requirements that would otherwise apply to individuals without a qualifying child under federal Internal Revenue Code. Extends the earned income tax credit to individuals filing a return using an individual taxpayer identification number (ITIN). Creates a credit for child dependent tax credit that shall be not less than $600 when combined with the taxpayer's earned income tax credit. Effective immediately.

HB 4932 - Batinick - Amends the Illinois Income Tax Act. Provides that the rate of tax on individuals, trusts, and estates shall be determined in accordance with an algorithm set forth in the amendatory Act. Makes conforming changes in the Department of Revenue Law of the Civil Administrative Code of Illinois and the Illinois Administrative Procedure Act. Effective immediately. This seems like a bad and unworkable idea on many different levels.

HB 4945 - Vella - Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, with respect to toilet paper, tissues, and towelettes, the tax is imposed at the rate of 1%. Effective immediately.

HB 4963 - Vella - Amends the Reimagining Electric Vehicles in Illinois Act. Provides that the application approval as a REV project must be by formal application (currently, formal written letter of request or formal application). Provides that each application shall state the minimum number of jobs created or retained at the facility and, for all proposed classifications, commitments to salaries, wages, benefits, investment in training, including commitments to pre-apprenticeship and apprenticeship programs, specific protections for worker health and safety, and hiring plans. Provides that each applicant shall state whether it is party to a bona fide labor peace agreement. Provides that applications shall be considered public records subject to disclosure under the Freedom of Information Act. Provides that applicants that are issued credit certificates must report the number, occupation, wages, and benefits of new employees. Contains a severability provision. Effective immediately.

HB 4965 - Vella - Amends the Illinois Income Tax Act. Creates an income tax credit for businesses with an average of 100 or fewer full-time employees during the taxable year in an amount equal to 50% of the costs incurred by the business in offering a paid family leave program to all of its full-time employees.

HB 4974 - Delgado - Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Requires the Department of Revenue to conduct a property tax assessment process study. Amends the Property Tax Code. Limits the increase in the assessment of any commercial or residential property to 15% over the assessed value in the previous tax year and 40% in any 3-year period. Provides that the limitation shall apply in counties with 3,000,000 or more inhabitants and may apply in other counties by ordinance or resolution of the county board. Provides that, in counties with 3,000,000 or more inhabitants, whenever the chief county assessment officer of the county substantively changes the procedure by which he or she assesses properties, the chief county assessment officer shall hold a 60-day public comment period to receive input from members of the public before the change takes effect.

HB 4975 - Bennett - Amends the Property Tax Code. Defines "flooding disaster." Provides that in order to qualify for valuation as a qualified commercial and industrial property, the structure must be rebuilt within 2 years after the date of the tornado disaster or flooding disaster, (currently, tornado disaster) and the square footage of the rebuilt structure may not be more than 110% of the square footage of the original structure as it existed immediately prior to the tornado disaster or flooding disaster (currently, tornado disaster). Modifies "base year" to include tornado disaster or flooding disaster (currently, tornado disaster). Makes similar changes regarding "modified equalized assessed value" and "qualified parcel of property." Effective immediately.

HB 4977 - Miller - Amends the Motor Fuel Tax Law. Provides that, beginning on July 1, 2022, the rate of tax shall be 19 cents per gallon and shall not be subject to the increase in the Consumer Price Index (currently, 38 cents per gallon, increased each year by the percentage increase in the Consumer Price Index). Provides that the tax on the privilege of operating motor vehicles which use diesel fuel, liquefied natural gas, or propane shall be an additional 2 1/2 cents per gallon (currently, 7.5 cents per gallon). Effective immediately.

HB 4982 - McCombie - Amends the Property Tax Code. Provides that, for the 2015 taxable year and thereafter, the exemption for veterans with disabilities also carries over to the surviving spouse of a veteran who was killed in the line of duty in the current taxable year or any preceding taxable year. Provides that, for the 2023 taxable year and thereafter, the exemption for veterans with disabilities also carries over to (i) the surviving spouse of a veteran who did not obtain the exemption before death, but who would have qualified for the exemption in the current taxable year if he or she had survived and (ii) the surviving spouse of a veteran whose death was determined to be service-connected and who is certified by the United States Department of Veterans Affairs as being a current recipient of Dependency and Indemnity Compensation. Provides that, in the case of a surviving spouse who is certified by the United States Department of Veterans Affairs as being a current recipient of Dependency and Indemnity Compensation, the property is exempt. Provides that the exemption carries over to the benefit of the veteran's adult or minor child if the child receives social security disability benefits or social security supplemental income because of a permanent disability and the veteran is deceased and the veteran's surviving spouse is deceased, remarries, or disclaims the exemption under this Section. Effective immediately.

HB 5043 - Zalewski - 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 sold by or on behalf of the State Treasurer pursuant to the Revised Uniform Unclaimed Property Act is exempt. This appears to be an initiative of the Treasurer. The proposal makes sense to me. The Treasurer is the holder of property on behalf of unknown owners. The property is held, in theory, in perpetuity. If the true owner is ever discovered the property is returned to the owner. Certain items of tangible personal property held by the Treasurer are sold by the Treasurer and converted into money. As a policy matter, I agree that the sales should be sales tax exempt.

HB 5055 - Halpin - Amends the Motor Fuel Tax Law. Provides that only railroad companies, street, suburban or interurban railroad companies, and pipeline companies are required to report deliveries of motor fuel (currently, railroad companies, street, suburban or interurban railroad companies, pipeline companies, motor truck or motor tank car companies, water transportation companies, and every person transporting reportable motor fuel to a point in this State from a point without this State). Effective immediately.

HB 5056 - Halpin - Amends the Motor Fuel Tax Law. Provides that certain provisions of the Act apply only when the sale of motor fuel is made for use by the purchaser and not for resale. Effective immediately.

HB 5057 - Halpin - Amends the County Motor Fuel Tax Law in the Counties Code. Defines "sold at retail within the county" and "retailers within the county". Effective January 1, 2023.

HB 5059 - Walker - Amends the Corporate Accountability for Tax Expenditures Act. Provides that, if a recipient is found by the National Labor Relations Board to be in violation of federal labor law with respect to the unionization of its workers, and if the violation occurs in Illinois, then the recipient shall, within 90 days after the finding, inform the agency with which the recipient has a development assistance agreement of the finding, and the development assistance granted to the recipient under the terms of the agreement may not be renewed.

HB 5063 - Hammond - Amends the Property Tax Code. Provides that a veteran who has a service connected disability of 100% need not reapply for the homestead exemption for veterans with disabilities. Effective immediately.

HB 5082 Zalewski - Amends the Illinois Income Tax Act. Creates an income tax credit for individual taxpayers who rent a dwelling in Illinois for use as their principal place of residence. Provides that the credit shall be equal to 5% of the documented rental costs paid by such taxpayer during the taxable year on the principal place of residence of the taxpayer. Effective immediately. Staats comment: Here is my understanding of how the math could work on this proposal. Example: I pay monthly rent of $1500. If my math is correct, that would result in a $900 annual income tax credit ($18,000 in annual rent times 5%). The credit is limited to filers with income of no greater than 200% of the federal poverty limit – for 2021 for a family of 4 that is $53,000. The Illinois exemption allowance for 2021 was $2375 so that totals $9500. Therefore, roughly speaking a family of 4 with federal adjusted gross income of $53,000 would have Illinois taxable income of $43,500 and an Illinois income tax liability of $2153.25 before the credit and $1253.25 after the credit for an effective tax rate of 2.89%

HB 5083 - Mayfield - Amends the Property Tax Code. Provides that, beginning in levy year 2023, no taxing district may increase its aggregate extension when compared with the taxing district's aggregate extension for the last preceding levy year by more than the average percentage increase in property assessments when compared with the last preceding levy year.

HB 5094 - Hirschauer - Amends the Property Tax Code. Provides that, for State fiscal years beginning on or after July 1, 2022, the Department of Revenue shall remit the assessor's additional performance-based compensation to the appropriate township, and the township shall pay the additional compensation to the assessor from those funds. Provides that, with respect to that additional compensation, the township shall be considered the assessor's employer for payroll purposes. Effective immediately.

HB 5097 - Mayfield - Amends the Property Tax Code. Provides that, in a county that classifies property for the purposes of taxation, a taxpayer that is liable for the payment of real property taxes on property containing an indoor shopping mall may apply with the chief county assessment officer to have that property classified in the same manner as a warehouse located in the county. Provides that, to receive the classification, the owner of the indoor shopping mall must offer rent to all of its tenants that is below market value for commercial space in the geographic area, as determined by the chief county assessment officer. Preempts the concurrent exercise of home rule powers.

HB 5101 - Durkin - Amends the Property Tax Code. In provisions concerning the homestead exemption for veterans with disabilities, provides that, beginning in tax year 2023, if the veteran has a service connected disability of 70% or more, and his or her property has an equalized assessed value that is equal to or greater than the maximum allowable amount for the tax year, then the property is considered qualified property and is exempt from taxation under the Code up to the maximum allowable amount for the tax year. Indexes the maximum allowable amount to the percentage increase, if any, in the Consumer Price Index. Effective immediately.

HB 5118 - Welter - Amends the Property Tax Code. Provides that, for taxable years 2023 and thereafter, the maximum income limitation for the senior citizens assessment freeze homestead exemption is $70,000 (currently, $65,000). Effective immediately.

HB 5120 - Batnick - Amends the State Revenue Sharing Act. Provides for an even distribution of the moneys in the Personal Property Tax Replacement Fund between currently specified entities and Countywide Personal Property Tax Distribution Funds. Amends the Property Tax Code. Provides for a distribution of the moneys collected by the county collector from holders of commercial and industrial property to Countywide Commercial and Industrial Property Tax Funds. Amends the Counties Code. Provides that each county treasurer shall create and maintain a separate Countywide Personal Property Tax Distribution Fund and Countywide Commercial and Industrial Property Tax Fund. Provides that each Fund shall serve as a distribution fund for the distribution of specified revenues on a countywide, per-pupil basis. Provides further duties of the county treasurer concerning each Fund and the allocation of moneys therein. Amends the School Code. Requires each school board to provide the county treasurer with the daily pupil attendance calculation on a monthly basis. Requires each county board to ensure compliance of the county treasurer with duties concerning the Countywide Personal Property Tax Distribution Fund and the Countywide Commercial and Industrial Property Tax Fund and the allocation of moneys therein.

HB 5124 - Grant - Amends the Illinois Income Tax Act and the Invest in Kids Act. Provides that the Invest in Kids credit applies permanently (currently, the credit applies for taxable years ending before January 1, 2023). Effective immediately.

HB 5129 - Stava-Murray - Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to 50% of the amount paid by the taxpayer during the taxable year for the purchase of a gun safe or lock used primarily for the purpose of securing firearms. Effective immediately.

HB 5135 - Ortiz - Amends the Illinois Income Tax Act. Creates a child and dependent care credit equal to a percentage of the child and dependent care credit allowed to the taxpayer for federal income tax purposes under Section 21 of the Internal Revenue Code. Effective immediately.

HB 5145 - Hamilton - Amends the Property Tax Code. Provides that, for the purposes of the senior citizens assessment freeze homestead exemption and the long-time occupant homestead exemption, the income limitations shall be increased each year by the percentage increase, if any, in the Consumer Price Index for All Urban Consumers. Effective immediately.

HB 5146 - Hamilton - Amends the Motor Fuel Tax Law. Provides that the tax shall not be imposed for a period of 180 days if: (1) the wholesale price of the most widely traded crude oil traded on United States securities markets on any trading day has increased by more than $20 per barrel over the figure from the wholesale price on the same day of the immediately preceding calendar year and remains above this $20 benchmark for at least 10 successive trading days; or (b) the average pump price of Illinois-taxed motor fuel places Illinois motor fuel consumer prices in the top 10% among the 50 states.

HB 5163 - Yingling - Amends the Property Tax Code. Provides that the Property Tax Appeal Board shall charge a filing fee of $150 for each assessment appeal.

HB 5168 - Zalewski - Amends the Property Tax Code. Provides that provisions that allow service of notice by a person who is licensed or registered as a private detective also apply in Cook County. Effective immediately. My understanding is that this is designed to provide an alternative to the current requirement for service by the Cook County sheriff. I have heard complaints about the efficiency of the Sheriff with respect to service of notices

HB 5169 - Zalewski - Amends the Property Tax Code. Repeals provisions added by Public Act 102-528 providing that the owner of a certificate of purchase must file with the county clerk the names and addresses of the owners of the property and those persons entitled to service of notice at their last known addresses. Repeal provisions providing that the clerk shall mail notice within 30 days from the date of the filing of addresses with the clerk. Effective immediately.

HB 5185 - Davis - Amends the Department of Commerce and Economic Opportunity Law. Modifies duties and responsibilities of the Department concerning the Civil Administrative Code of Illinois and Programs and agencies under the Department. Amends the Illinois Main Street Act. Makes the Illinois Main Street Program subject appropriation. Further modifies duties of the Department of Commerce and Economic Opportunity concerning the Program. Amends the Opportunities for At-Risk Women Act. Requires the issuance of a report under the Act on or before January 1, 2023. Repeals the Act on January 1, 2023. Amends the Eliminate the Digital Divide Law. Removes provisions concerning the Digital Divide Elimination Advisory Committee and Working Group. Amends the Illinois Income Tax Act. Modifies requirements concerning the angel investment tax credit. Amends the Film Production Services Tax Credit Act of 2008. Modifies requirements concerning the tax credit created under the Act. Makes conforming and other changes concerning the Department of Commerce and Economic Opportunity. Effective immediately.

HB 5209 - Evans - Amends the Cigarette Tax Act. In provisions concerning the sale of individual or loose cigarettes, provides that penalties are imposed on the owner of a business that employs a person who, in the course of his or her employment with that business, violates those provisions (currently, the penalties are imposed on the person who violates the provisions).

HB 5215 - Bos - Amends the Motor Fuel Tax Law. Provides that the tax rate under the Act shall be frozen beginning with the effective date of the amendatory Act and continuing for 24 months after that date. Provides that the Consumer Price Index adjustment under the Act shall be suspended. Effective immediately.

HB 5216 - Bos - Amends the Property Tax Code. In provisions concerning the homestead exemption for veterans with disabilities, removes a requirement that the qualified residence must have an equalized assessed value of less than $250,000.

HB 5217 - Bos - Amends the Property Tax Code. Provides that the fair cash value of property shall be determined by the Department of Revenue's sales ratio studies for the 5 (currently, 3) most recent years preceding the assessment year.

HB 5218 - Elik - Amends the Illinois Income Tax Act. Creates a credit in an amount equal to 50% of the cost of equipment, materials, and labor paid by the taxpayer during the taxable year in order to incorporate or improve broadband service in the taxpayers' primary residence, which must be located in an underserved or unserved area in a county with a population of less than 300,000 people. Effective immediately.

HB 5221 - Halpin - Amends the Illinois Income Tax Act. Creates a deduction for the full amount of union dues paid by the taxpayer during the taxable year if the taxpayer was not allowed a federal deduction under the Internal Revenue Code. Provides that, if any amount of union dues representing federal miscellaneous itemized deductions was allowed as a federal deduction, then the amount allowed as an Illinois deduction shall be a percentage of the union dues disallowed under the Internal Revenue Code. Provides that the deduction is exempt from the Act's automatic sunset provision. Effective immediately.

HB 5228 - Manley - Amends the Illinois Income Tax Act. Provides that, when calculating the taxpayer's base income, the taxpayer's federal adjusted gross income shall be modified to exclude the portion of the income or loss received from a trade or business conducted within and without Illinois or from a pass-through entity conducting business within and without Illinois that is not derived from or connected with Illinois sources. Effective immediately.

HB 5230 - Niemerg - Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Increases the exclusion amount to $8,000,000 for persons dying on or after January 1, 2023 (currently, $4,000,000). Effective immediately.

HB 5233 - Gabel - Amends the Motor Fuel Tax Law. Provides that, for fiscal year 2022 and each fiscal year thereafter, $5,500,000 shall be transferred from the Grade Crossing Protection Fund to the Transportation Regulatory Fund (currently, $3,000,000). Effective immediately.

HB 5238 - Swanson - Amends the Illinois Income Tax Act. Creates an income tax credit for each employer taxpayer in an amount equal to $5,000 for each military spouse hired by the taxpayer during the taxable year. Effective immediately.

HB 5251 - Wheeler - Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that the exemption for the use or sale of tangible personal property purchased from an Illinois retailer by a taxpayer engaged in centralized purchasing activities in Illinois who will temporarily store the property in Illinois (i) for the purpose of subsequently transporting it outside this State for use or consumption solely outside this State or (ii) for the purpose of being processed, fabricated, or manufactured into, attached to, or incorporated into other tangible personal property to be transported outside this State and used or consumed solely outside this State sunsets on June 30, 2023 (currently, June 30, 2016). Effective immediately. This bill is an Illnois Chamber Tax Institute initiative.

HB 5252 - Wheeler - Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to 1% of the expenses claimed by the taxpayer as a federal income tax deduction pursuant to Section 179 of the Internal Revenue Code for the tax year. Provides that the taxpayer may sell, assign, or transfer the credit. Provides that the maximum aggregate amount of credits awarded for those purposes may not exceed $45,000,000 in any calendar year. Amends the Uniform Penalty and Interest Act to provide that, if the amount of the credit is reduced because the claims for credit exceed the maximum aggregate amount of the credit, then no underpayment penalty or interest shall accrue on the additional tax so long as the additional tax is paid within 60 days after the notice of reduction. Effective immediately. This bill is an Illinois Chamber Tax Institute initiative.

HB 5255 - Wheeler - Creates the Business Location Efficiency Incentive Act of 2022. Provides that a company or its representative that negotiates or applies for economic development assistance from the Department of Commerce and Economic Opportunity may apply for increased economic development assistance if the project is located in an area that satisfies the Act's standards for affordable workforce housing or affordable and accessible mass transit. Amends the Economic Development for a Growing Economy Tax Credit Act. Provides that the Department may not enter into any new agreements after June 30, 2032 (currently, June 30, 2022). Makes changes concerning the maximum credit amount under the Act. Provides that the Department of Commerce and Economic Opportunity may award a taxpayer an increased credit amount or other benefits within the agreement if the taxpayer demonstrates that, in addition to the investment at the project location, the taxpayer plans to make a non-project-specific capital investment in the furtherance of community or supply-chain development within the general surrounding area of the project. Effective immediately, except that provisions creating the Business Location Efficiency Incentive Act of 2022 take effect on January 1, 2023.

HB 5319 - Gordon-Booth - Creates the Peoria Co-Responder Pilot Program Division in the Illinois Municipal Code. Provides that the Peoria Police Department shall establish, subject to appropriation, a co-response unit no later than 6 months after the effective date of the amendatory Act, including the hiring of personnel as provided in the Division. Provides that the unit is responsible for conducting initial or follow-up visits for individuals who may benefit from mental or behavioral health services rather than a traditional law enforcement response. Provides that the unit shall utilize community resources, including a unit-integrated Social Services Unit (social workers integrated in juvenile and adult investigations), to connect individuals with appropriate services. Provides that the Department's Special Response Team officers will respond to resolve violent or armed emotionally distressed persons. Provides that the unit's 3 primary areas of focus shall be mental and behavioral health, substance use disorder services, and homelessness issues. Includes provisions relating to unit duties, social workers of the unit, and training. Defines terms. Repeals the division on January 1, 2029.

SB 3642 - McConchie - Amends the Commission on Government Forecasting and Accountability Act. Provides that the House of Representatives and the Senate, in consultation with the Office of the Governor, shall by joint resolution adopt or modify revenue estimates provided by the Commission on Government Forecasting and Accountability within 2 days after the Governor's Budget Address to the General Assembly or by March 1, whichever occurs first. Provides that the joint resolution shall constitute both the estimate of the General Assembly and the estimate of the Governor of the funds estimated to be available during the next fiscal year. Makes conforming changes.

SB 3643 - Rezin - Amends the Civil Administrative Code of Illinois. Defines "cryptocurrency" and "cryptocurrency mining." Modifies "qualifying Illinois Data center" to include data centers engaged in cryptocurrency mining over a 60-month period that may begin no earlier than 60 months prior the effective date of this Act; or data centers engaged in cryptocurrency commencing before the effective date of this Act and ending after the effective date of this Act in the case of a data center. Effective immediately. This bill is an Illinois Chamber initiative.

SB 3661 - Martwick - Amends the Motor Fuel Tax Law. Provides that only railroad companies, street, suburban or interurban railroad companies, and pipeline companies are required to report deliveries of motor fuel (currently, railroad companies, street, suburban or interurban railroad companies, pipeline companies, motor truck or motor tank car companies, water transportation companies, and every person transporting reportable motor fuel to a point in this State from a point without this State). Effective immediately.

SB 3662 - Martwick - Amends the Motor Fuel Tax Law. Provides that certain provisions of the Act apply only when the sale of motor fuel is made for use by the purchaser and not for resale. Effective immediately.

SB 3684 - Stadelman - Amends the Illinois Horse Racing Act of 1975. Provides that certain pari-mutuel taxes shall be remitted to the Illinois Racing Board (currently, the Department of Revenue) for deposit into the Horse Racing Fund. Amends the Video Gaming Act. Provides that moneys in the Local Government Video Gaming Distributive Fund shall be allocated by the Illinois Gaming Board (currently, the Department of Revenue). Effective January 1, 2023. This bill is a Department of Revenue initiative.

SB 3685 - Stadelman - Amends the Property Tax Code. Provides that courses and training for the Certified Illinois Assessing Officer certificate shall be held in a manner and format deemed appropriate by the Department of Revenue (currently, required to be held at various convenient locations throughout the State). Removes a requirement that the hearing concerning the tentative equalization factor shall be held in either Chicago or Springfield. Effective January 1, 2023. This bill is a Department of Revenue initiative.

SB 3710 - Koehler - Amends the Illinois Procurement Code. Provides that the Code does not apply to the leasing of State-owned facilities by a wireless carrier, a cable operator, a holder, or a provider of broadband services. Amends the Illinois Income Tax Act. Creates credit for the cost of equipment and materials used in the business of providing broadband services in a county in the State with a population of fewer than 40,000 people or a township in the State with a population density of less than 50 households per square mile in a county with a population of less than 300,000 people. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act to exempt equipment and materials used to provide broadband services in a county in the State with a population of fewer than 40,000 people or a township in the State with a population density of less than 50 households per square mile in a county with a population of less than 300,000 people. Effective immediately.

SB 3716 - Stadelman - Creates the Revitalizing Downtowns Tax Credit Act. Creates an income tax credit in an aggregate amount equal to 25% of the qualified expenditures incurred by a qualified taxpayer undertaking a plan to substantially convert an office building from office use to residential, retail, or other commercial use. Provides that the total amount of such expenditures must equal $15,000 or more. Provides that, if the conversion is to residential use, then: (i) 20% or more of the residential housing units must be both rent-restricted and occupied by individuals whose income is 80% or less of the municipality's median gross income; and (ii) the property must be subject to a written binding State or local agreement with respect to the provision of financing of affordable housing. Provides that the credit applies for tax years beginning on or after January 1, 2023 and ending on or before December 31, 2025. Amends the Illinois Income Tax to make conforming changes. Effective immediately.

SB 3717 - Turner - Amends the Tax Increment Allocation Redevelopment Act of the Illinois Municipal Code. Provides that a municipality shall, within 30 days of adoption of an ordinance establishing a redevelopment project area, create an economic and community development commission. Provides for each commission to consist of 9 members appointed by the mayor of the municipality and members appointed by school districts, county boards, park districts, townships, community college boards, water reclamation districts or sanitary districts, and other taxing districts within the redevelopment project area. Provides that each commission shall review and approve the use of all funds from the special tax allocation fund for redevelopment projects and, if the members of the commission disagree, the majority opinion shall be understood as the commission's approval or denial of the use of such funds.

SB 3719 - DeWitte - Amends the Illinois Income Tax Act. Creates an income tax credit for a taxpayer that hires a new employee for a position as a driver for which a commercial driver's license is required and an individual taxpayer who is employed as a driver in a position in which a commercial driver's license is required. Effective immediately.

SB 3728 - Tracy - Amends the Tobacco Products Tax Act of 1995. Provides that, beginning on January 1, 2023, the tax per cigar or other rolled tobacco product shall not exceed $0.50 per cigar or roll. Provides that distributors are allowed a discount in the amount of 2% of the distributor's tax liability, but not to exceed $2,000 per return.

SB 3731 - Hunter - Creates the Build Illinois Homes Tax Credit Act. Provides that owners of qualified low-income housing developments are eligible for credits against the taxes imposed by the Illinois Income Tax Act or taxes, penalties, fees, charges, and payments imposed by the Illinois Insurance Code. Amends the Illinois Income Tax Act and the Illinois Insurance Code to make conforming changes. Effective immediately.

SB 3771 - McConchie - Amends the Illinois Income Tax Act. Makes changes concerning the federal depreciation deduction and net operating losses to restore provisions that were in effect prior to Public Act 102-16. Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that no tax shall be imposed under the Act for persons dying on or after the effective date of the amendatory Act or for transfers made on or after the effective date of the amendatory Act. Amends the Business Corporation Act of 1983. Provides that provisions imposing a franchise tax on corporations are repealed on December 31, 2024. Provides that, on or after January 1, 2022 and prior to January 1, 2023, the first $10,000 in liability is exempt from the franchise tax. Provides that, on or after January 1, 2023 and prior to January 1, 2024, the first $100,000 in liability is exempt from the franchise tax. Effective immediately.

SB 3774 - Aquino - Amends the Illinois Income Tax Act. Provides that the earned income tax credit shall be: (i) 20% of the federal tax credit for each taxable year beginning on or after January 1, 2023 and prior to January 1, 2024; (ii) 22% of the federal tax credit for each taxable year beginning on or after January 1, 2024 and prior to January 1, 2025; and (iii) 25% of the federal tax credit for each taxable year beginning on or after January 1 2025. Provides that the earned income tax credit is available to persons who have attained the age of 18 but have not yet attained the age of 25 and to persons who are 65 years of age or older, without regard to any age requirements that would otherwise apply to individuals without a qualifying child under federal Internal Revenue Code. Extends the earned income tax credit to individuals filing a return using an individual taxpayer identification number (ITIN). Creates a credit for child dependent tax credit that shall be not less than $600 when combined with the taxpayer's earned income tax credit. Effective immediately.

SB 3788 - Jones - Amends the Property Tax Code. Provides that the assessor in a county with 3,000,000 or more inhabitants shall include compulsory sales when revising assessments. Provides that the board of review in a county with 3,000,000 or more inhabitants shall include compulsory sales in reviewing and correcting assessments and shall consider whether the compulsory sale would otherwise be considered an arm's length transaction. Effective immediately.

SB 3816 - Bennett - Amends the Illinois Income Tax Act. Provides that, when calculating the taxpayer's base income, the taxpayer's federal adjusted gross income shall be modified to exclude the portion of the income or loss received from a trade or business conducted within and without Illinois or from a pass-through entity conducting business within and without Illinois that is not derived from or connected with Illinois sources. Effective immediately.

SB 3832 - Hunter - 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 sold by or on behalf of the State Treasurer pursuant to the Revised Uniform Unclaimed Property Act is exempt.

SB 3835 - Rose - Amends the Illinois Income Tax Act and the Retailers' Occupation Tax Act. Eliminates the bulk sales notice requirement if the only asset sold or transferred is real estate.

SB 3894 - Munoz - Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Requires the Department of Revenue to conduct a property tax assessment process study. Amends the Property Tax Code. Limits the increase in the assessment of any commercial or residential property to 15% over the assessed value in the previous tax year and 40% in any 3-year period. Provides that the limitation shall apply in counties with 3,000,000 or more inhabitants and may apply in other counties by ordinance or resolution of the county board. Provides that, in counties with 3,000,000 or more inhabitants, whenever the chief county assessment officer of the county substantively changes the procedure by which he or she assesses properties, the chief county assessment officer shall hold a 60-day public comment period to receive input from members of the public before the change takes effect.

SB 3895 - Gillespie - Amends the Property Tax Code. Provides that to receive a reduction in assessed value, an owner, for the purpose of the initial application and only until the building is put in service, may provide proof of either a deed restriction or participation in a government program that includes legally enforceable affordability requirements comparable to the requirements of this Code and the chief county assessment officer shall furnish a letter of intent to the applicant indicating that a preliminary assessment of the new construction or qualifying rehabilitation indicates that it will meet all eligibility requirements. Modifies "assessed value for the residential real property in the base year" to mean the assessed value used to calculate the tax bill, as certified by the Board of Review, for the tax year immediately prior to the tax year in which the building permit is issued; for property assessed as other than residential property, the "assessed value for the residential real property in the base year" means the assessed value that would have been obtained had the property been classified as residential as derived from the Board of Review's certified market value (currently, the value in effect at the end of the taxable year prior to the latter of: (1) the date of initial application; or (2) the date on which 20% of the total number of units in the property are occupied by eligible tenants paying eligible rent). Modifies "maximum income limits" to include when a property may be deemed to have satisfied the maximum income limits with a weighted average if municipal, state, or federal laws, ordinances, rules or regulations requires the use of a weighted average of no more than 60% of area median income for that property. Modifies "maximum rent" to include that a property may be deemed to have satisfied the maximum rent with a weighted average if municipal, state, or federal laws, ordinances, rules or regulations requires the use of a weighted average of no more than 60% of area median income for that property.

SB 3917 - Glowiak Hilton - Creates the Manufacturing Illinois Chips for Real Opportunity (MICRO) Act. Creates the Manufacturing Illinois Chips for Real Opportunity (MICRO) Program to be administered by the Department of Commerce and Economic Opportunity. Creates various tax incentives for manufacturers of semiconductors, microchips, or semiconductor or microchip component parts, subject to an agreement with the Department of Commerce and Economic Opportunity. Amends the Illinois Income Tax Act, the Retailers' Occupation Tax Act, the Property Tax Code, the Telecommunications Excise Tax Act, the Electricity Excise Tax Law, and the Public Utilities Act. Effective immediately.

SB 3929 - Sims - Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Requires the Department of Commerce and Economic Opportunity to create the Opportunity Zone Grant Program. Provides that from funds made available to the Department from the State Coronavirus Urgent Remediation Emergency Fund, the Department shall provide grants to municipalities in federally designated qualified opportunity zones with disproportionately high coronavirus infection rate levels. Provides that grants shall be provided for the following purposes: (i) healthcare needs; and (ii) testing and vaccine facilities. Provides for the adoption of rules for the Program.

SB 3930 - Sims - Amends the Illinois Home Grown Business Opportunity Act. Provides for additional contents of the economic plan to assist businesses and municipalities located geographically close to bordering states as developed by the Department of Commerce and Economic Opportunity. Provides that the Department shall create the Border Community COVID-19 Mitigation Grant Program. Provides that grants shall only be provided to businesses and municipalities located geographically close to bordering states. Provides for the adoption of rules.

SB 3944 - Sims - Amends the Illinois Income Tax Act and the Film Production Services Tax Credit Act of 2008. Provides that, if a film production credit is transferred by the taxpayer, then the transferor taxpayer shall pay to the Department of Commerce and Economic Opportunity a specified percentage of the amount transferred, which shall be deposited into the Illinois Production Workforce Development Fund. Provides that, for productions commencing on or after July 1, 2022, the term "Illinois labor expenditures" includes wages paid to non-residents, subject to certain limitations. Amends the State Finance Act to create the Illinois Production Workforce Development Fund. Effective immediately.

SB 4003 - Bush - Amends the School Code. With respect to property tax relief pool grants, provides that the State Board of Education shall process applications for relief, providing a grant to those districts with the highest operating tax rate, as determined by those districts with the highest percentage of the simple average operating tax rate of districts of the same type, either elementary, high school, unit, or tier status as calculated under the evidence-based funding provisions (rather than either elementary, high school, or unit), first in an amount equal to the intended relief multiplied by the property tax multiplier. Effective immediately.

SB 4057 - Villivalam - Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that diapers, baby wipes, and infant formula are exempt from the taxes imposed under the Acts.

SB 2247 (SCA 0001) - Koehler - Replaces everything after the enacting clause. Amends the Illinois Procurement Code. Provides that the Code does not apply to the leasing of State-owned facilities by a wireless carrier, a cable operator, a holder, or a provider of broadband services. Amends the Illinois Income Tax Act. Creates credit for the cost of equipment and materials used in the business of providing broadband services in a county in the State with a population of fewer than 40,000 people or a township in the State with a population density of less than 50 households per square mile in a county with a population of less than 300,000 people. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act to exempt equipment and materials used to provide broadband services in a county in the State with a population of fewer than 40,000 people or a township in the State with a population density of less than 50 households per square mile in a county with a population of less than 300,000 people. Effective immediately. The amendment has been assigned to the Senate Revenue committee and has been posted for next week's hearing.

SB 2298 - Gillespie - Amends the Tax Increment Allocation Redevelopment Act of the Illinois Municipal Code and replaces everything after the enacting clause. Reinserts the provisions of the introduced bill with the following changes: Modifies the definition of "blighted area", including changing the factors for an area to be considered a "blighted area" for improved and vacant properties. Adds requirements before a redevelopment plan may be adopted. Requires written support from each member of the joint review board before a redevelopment plan may be adopted, amended, or extended and provides remediation if a member unreasonably withholds support. Removes provisions from the introduced bill limiting new redevelopment project to have a completion date no later than December 31st of the 10th year after the ordinance was adopted (currently, the 23rd year) and extensions to 15 years (currently, 35 years). Makes changes relating to appointment of, workings, and hearings of the joint review board. Provides that no surplus funds remaining in the special tax allocation fund before termination of the fund may be transferred or paid to any other redevelopment project area, except for any funds transferred or paid pursuant to an ongoing agreement between municipalities relating to joint projects. Changes the effective date, and related date-specific provisions, to effective immediately (rather than July 1, 2021). Makes other changes. Additionally, amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that, for levy year 2022 and thereafter, the limiting rate shall include 50% of the value of new property (currently, 100% of the value of new property is excluded). Makes changes to the definition of "aggregate extension base". The amendment has been assigned to the Senate Revenue committee and as of this morning has not been posted for next week's hearing.

The Department advised that the following bills are their legislative initiatives for the spring session:

SB 3090 - Villivalam - Amends the Motor Fuel Tax Law. In provisions allowing tax-free sales of dyed diesel fuel for non-highway purposes, provides that the sale must be made by the licensed distributor to the end user of the fuel who is not a licensed distributor (currently, someone who is not a licensed distributor). Effective immediately.

SB 3091- Villivalam - Amends the Motor Fuel Tax Law. Provides that each person who acts (currently, knowingly acts) as a distributor of motor fuel or a supplier of special fuel, or a receiver of fuel without having a license so to do, or who fails or refuses (currently, knowingly fails or refuses) to file a return with the Department of Revenue or make payment to the Department of Revenue shall pay a penalty of $500 for the first occurrence and $1,000 for the second and each subsequent occurrence (currently, the person is guilty of a Class 3 felony). Provides that any person who acts as a motor carrier without having a valid motor fuel use tax license or a valid single trip permit shall pay a penalty of $500 for the first occurrence and $1,000 for the second and each subsequent occurrence (currently, the person is guilty of a Class A misdemeanor for a first offense and a Class 4 felony for each subsequent offense). Provides that a person who fails to file certain quarterly returns shall pay a penalty of $500 for the first occurrence and $1,000 for the second and each subsequent occurrence (currently, the person is guilty of a Class 4 felony for a first offense and a Class 3 felony for each subsequent offense).

SB 3189 - Bush - Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides that, on and after January 1, 2023, returns for motor vehicles, watercraft, aircraft, and trailers that are required to be registered with an agency of the State are required to be filed electronically.

SB 3619 - DeWitte - Amends the Tobacco Products Tax Act of 1995. Provides that the Department of Revenue shall discharge any surety and shall release and return any bond provided to it by a taxpayer in connection with a distributor's license 90 days after: (1) that taxpayer becomes a prior continuous compliance taxpayer; or (2) that taxpayer has ceased to collect receipts on which he is required to remit tax to the Department, has filed a final tax return, and has paid to the Department an amount sufficient to discharge his remaining tax liability as determined by the Department. Defines "prior continuous compliance taxpayer". Effective January 1, 2023.

HB 4362 - Reick - Amends the Illinois Department of Revenue Sunshine Act. Provides that the Department of Revenue shall submit for publication (currently, publish) quarterly in the Illinois Register an index of any informal rulings, opinions or letters issued by the Department of Revenue during the quarter and required to be made available. Effective January 1, 2023.

HB 4460 - Zalewski - Amends the Telecommunications Excise Tax Act. Provides that a person who divulges certain confidential information is guilty of a Class B misdemeanor with a fine not to exceed $7,500 (currently, a Class B misdemeanor only)

HB 4601 - Zalewski - Amends the Illinois Horse Racing Act of 1975. Provides that certain pari-mutuel taxes shall be remitted to the Illinois Racing Board (currently, the Department of Revenue) for deposit into the Horse Racing Fund. Amends the Video Gaming Act. Provides that moneys in the Local Government Video Gaming Distributive Fund shall be allocated by the Illinois Gaming Board (currently, the Department of Revenue). Effective January 1, 2023.

HB 4607 - Evans - Amends the Retailers' Occupation Tax Act. Provides that, if a person who is licensed as a retailer of alcoholic liquor under the Liquor Control Act of 1934 has had the renewal of his or her certificate of registration denied or has had his or her certificate of registration revoked, the Department shall file a notice with the Liquor Control Commission that includes a certification attesting that the person's certificate of registration renewal has been denied after notice and an opportunity to be heard. Amends the Liquor Control Act of 1934. Provides that the Liquor Control Commission shall deactivate the license of any licensee authorized to sell alcoholic liquor at retail if that person's certificate of registration renewal has been denied by the Department of Revenue or revoked. Effective January 1, 2023.

The January 28 edition of the Illinois Register contains proposed rules by the Department of Commerce and Economic Opportunity and the Department of Revenue. Today's Illinois Register contains adopted rulemakings by the Department of Commerce and Economic Opportunity. The Register also contains an emergency rulemaking by DCEO.

The DCEO emergency rulemaking amends the Illinois Promotion Act rules and according to DCEO "provides for a changes funding to and types of recipients of grants using federal funding." DCEO further explained that "Due to the effects of the COVID 19 pandemic on tourism industry, the legislature amended Section 8a of the Illinois Promotion Act to distribute federal funding through grants to affected organizations, businesses, and public bodies. Congress passed the American Rescue Plan Act with funds meant to assist the tourism industry in its economic recovery. Sections 602(c)(1) and 603(c)(1) of the Act authorize the use of funds to respond to the negative impact of the pandemic. Tourism was identified as one of the industries uniquely impacted by the COVID-19 pandemic in  602(c)(1)(A) and 603(c)(1)(A). Emergency rules relating to grant programs would assist in providing economic assistance to an industry severely impacted by the COVID-19 pandemic." DCEO has also proposed permanent rules on this subject

The Department of Revenue has proposed amendments to the Retailers' Occupation Tax rules. The Department describes the scope of the rulemaking as folllows:

"Amends Section 130.120(vv) Nontaxable Transactions and Section 130.311(b) Drugs, Medicines, Medical Appliances and Grooming and Hygiene Products – This amended regulation implements Public Act 102-0016 and represents a change in the sunset provisions of the menstrual pads, tampons, and menstrual cups exemption by extending it through the new sunset date of December 31, 2026. Previously, the exemption was to sunset by operation of law on August 18, 2021. Additionally, this amendment implements Public Act 102-0004 by changing references to “urine testing materials” to “blood sugar testing materials” to reflect the statutory language."

DCEO also adopted amendments to the rules governing the Enterprise Zone and High Impact Business Programs, the River Edge Redevelopment Zone Program, and the EDGE program.

The following opinion was released:

In re Application of the Collector v. Sullivan. The appellate court gave the following summary of its holding:

Where the court entered an order setting aside a tax deed due to lack of notice to the property owners, the court erred in holding that the tax purchaser was not entitled to reimbursement as required by statute. Where evidence showed that the tax purchaser conducted an inquiry that was not reasonable in light of his substantial experience purchasing tax sale certificates, the court’s decision to award sanctions was not an abuse of discretion. However, where the court did not make any inquiry or specific findings relating to the reasonableness of the attorney fees requested by the property owners, remand was necessary to allow the court to make this inquiry and determination. 

No new decisions have been posted by the Tribunal this week.

One new case was filed this week and it does not raise any unique issues. Only 6 cases have been filed with the Tribunal this year.