HB 4951

Abstract

Creates the Neighborhood Concert Tax Act. Provides for a 2% tax on admission tickets to organized for-profit concerts in public parks. Establishes the Neighborhood Concert Tax Fund to be a repository for the tax proceeds. Provides for disbursement of 100% of the proceeds to the park district that hosted the concert to subsidize programs of the park district that ordinarily require a fee for participation. Defines terms. Makes corresponding additions to the State Finance Act. Effective immediately. House Committee Amendment No. 1 Deletes reference to: New Act 30 ILCS 105/5.1012 new 30 ILCS 105/6z-140 new Adds reference to: 70 ILCS 1205/8-1.3 new Replaces everything after the enacting clause. Amends the Park District Code. Provides that at least 55% of the special event permit fees collected by the Chicago Park District on or after the effective date of the amendatory Act must be used for capital, construction, or programming purposes at the specific park where the special event occurs. Effective immediately. House Floor Amendment No. 2 Deletes reference to: 70 ILCS 1205/8-1.3 new Adds reference to: 70 ILCS 1505/26.10-13 new Replaces everything after the enacting clause. Amends the Chicago Park District Act. Provides that at least 10% of the special event permit fees collected by the Chicago Park District on or after the effective date of the amendatory Act must be used for capital, construction, or programming purposes at the specific park where the special event occurs. Provides that the amendatory Act does not apply to special events that occur at Grant Park. Effective January 1, 2025. Senate Committee Amendment No. 1 Deletes reference to: 70 ILCS 1505/26.10-13 new Adds reference to: 70 ILCS 1505/1 from Ch. 105, par. 333.1 Replaces everything after the enacting clause. Amends the Chicago Park District Act. Makes a technical change in a Section creating the Chicago Park District. Senate Floor Amendment No. 2 Deletes reference to: 70 ILCS 1505/1 from Ch. 105, par. 333.1 Adds reference to: New Act 20 ILCS 2505/2505-815 new 35 ILCS 5/203 35 ILCS 200/18-173 35 ILCS 200/21-355 35 ILCS 200/20-15 35 ILCS 200/30-25 35 ILCS 200/18-15 35 ILCS 200/18-17 new 35 ILCS 200/18-190 105 ILCS 5/17-3.2 from Ch. 122, par. 17-3.2 35 ILCS 5/704A 35 ILCS 17/10-10 35 ILCS 17/10-20 35 ILCS 17/10-40 35 ILCS 5/222 35 ILCS 5/704A 5 ILCS 140/7.5 35 ILCS 5/241 new 35 ILCS 5/216 35 ILCS 5/234 35 ILCS 145/2 from Ch. 120, par. 481b.32 35 ILCS 145/3 from Ch. 120, par. 481b.33 35 ILCS 145/3-2 new 35 ILCS 145/3-3 new 35 ILCS 145/4 from Ch. 120, par. 481b.34 35 ILCS 145/5 from Ch. 120, par. 481b.35 35 ILCS 145/6 from Ch. 120, par. 481b.36 65 ILCS 5/8-3-13 from Ch. 24, par. 8-3-13 70 ILCS 210/13 from Ch. 85, par. 1233 70 ILCS 3205/19 from Ch. 85, par. 6019 35 ILCS 505/2a from Ch. 120, par. 418a 415 ILCS 125/390 35 ILCS 105/1.05 new 35 ILCS 105/2 from Ch. 120, par. 439.2 35 ILCS 105/3 from Ch. 120, par. 439.3 35 ILCS 105/3-5 35 ILCS 105/3-10 35 ILCS 105/3-55 from Ch. 120, par. 439.3-55 35 ILCS 105/9 from Ch. 120, par. 439.9 35 ILCS 110/1.05 new 35 ILCS 110/2 from Ch. 120, par. 439.32 35 ILCS 110/3 from Ch. 120, par. 439.33 35 ILCS 110/3-5 35 ILCS 110/3-10 from Ch. 120, par. 439.33-10 35 ILCS 110/9 from Ch. 120, par. 439.39 35 ILCS 115/1.05 new 35 ILCS 115/2 from Ch. 120, par. 439.102 35 ILCS 115/3 from Ch. 120, par. 439.103 35 ILCS 115/3-5 35 ILCS 115/3-10 from Ch. 120, par. 439.103-10 35 ILCS 120/Act title 35 ILCS 120/1 from Ch. 120, par. 440 35 ILCS 120/1.05 new 35 ILCS 120/2 from Ch. 120, par. 441 35 ILCS 120/2-5 35 ILCS 120/2-10 35 ILCS 120/2-12 35 ILCS 120/2a from Ch. 120, par. 441a 35 ILCS 120/2c from Ch. 120, par. 441c 35 ILCS 120/3 from Ch. 120, par. 442 50 ILCS 470/31 55 ILCS 5/5-1006 from Ch. 34, par. 5-1006 55 ILCS 5/5-1006.5 55 ILCS 5/5-1006.7 55 ILCS 5/5-1007 from Ch. 34, par. 5-1007 55 ILCS 5/5-1008.5 65 ILCS 5/8-11-1 from Ch. 24, par. 8-11-1 65 ILCS 5/8-11-1.3 from Ch. 24, par. 8-11-1.3 65 ILCS 5/8-11-1.4 from Ch. 24, par. 8-11-1.4 65 ILCS 5/8-11-1.6 65 ILCS 5/8-11-1.7 65 ILCS 5/11-74.3-6 70 ILCS 200/245-12 70 ILCS 750/25 70 ILCS 1605/30 70 ILCS 3610/5.01 from Ch. 111 2/3, par. 355.01 70 ILCS 3615/4.03 from Ch. 111 2/3, par. 704.03 35 ILCS 130/4b from Ch. 120, par. 453.4b 35 ILCS 130/9 from Ch. 120, par. 453.9 35 ILCS 130/9e 35 ILCS 130/9f 35 ILCS 135/11 from Ch. 120, par. 453.41 35 ILCS 135/11a 35 ILCS 143/10-30 35 ILCS 5/304 from Ch. 120, par. 3-304 35 ILCS 5/218 35 ILCS 5/227 425 ILCS 30/2 from Ch. 127 1/2, par. 102 425 ILCS 30/3.5 425 ILCS 30/3.6 new 425 ILCS 30/24 from Ch. 127 1/2, par. 124 425 ILCS 35/1 from Ch. 127 1/2, par. 127 425 ILCS 35/3.5 new 35 ILCS 200/20-130 35 ILCS 5/244 new 35 ILCS 5/207 from Ch. 120, par. 2-207 35 ILCS 105/9 from Ch. 120, par. 439.9 35 ILCS 110/9 from Ch. 120, par. 439.39 35 ILCS 115/9 from Ch. 120, par. 439.109 35 ILCS 120/3 from Ch. 120, par. 442 50 ILCS 753/20 805 ILCS 5/15.35 from Ch. 32, par. 15.35 805 ILCS 5/15.65 from Ch. 32, par. 15.65 230 ILCS 45/25-90 230 ILCS 40/60 35 ILCS 200/15-170 35 ILCS 200/10-40 35 ILCS 200/10-50 35 ILCS 200/15-40 35 ILCS 200/9-45 35 ILCS 200/11-15 230 ILCS 10/13 from Ch. 120, par. 2413 75 ILCS 5/4-9 from Ch. 81, par. 4-9 75 ILCS 10/5 from Ch. 81, par. 115 75 ILCS 16/30-45 35 ILCS 5/203 35 ILCS 5/241 new 35 ILCS 200/18-185 405 ILCS 20/3a from Ch. 91 1/2, par. 303a 405 ILCS 20/3b from Ch. 91 1/2, par. 303b 405 ILCS 20/3e from Ch. 91 1/2, par. 303e 405 ILCS 20/3f from Ch. 91 1/2, par. 303f 405 ILCS 20/4 from Ch. 91 1/2, par. 304 405 ILCS 20/5 from Ch. 91 1/2, par. 305 405 ILCS 20/6 from Ch. 91 1/2, par. 306 405 ILCS 20/7 from Ch. 91 1/2, par. 307 Replaces everything after the enacting clause. Creates the Workforce Development through Charitable Loan Repayment Act. Creates the Workforce Development through Charitable Loan Repayment Program for the purpose of facilitating student loan repayment assistance for qualified workers. Provides that the Program shall be administered by qualified community foundations with the assistance of the Illinois Student Assistance Commission. Creates the Local Journalism Sustainability Act. Creates a withholding tax credit for local news organizations. Creates the Music and Creates the Musicians Tax Credit and Jobs Act. Provides that the Department of Commerce and Economic Opportunity may award credits to qualified music companies. Creates the Ground-Based Sparkler Purchaser Excise Tax Act. Imposes a tax, beginning January 1, 2025, upon purchasers for the privilege of using ground-based sparklers and not for the purpose of resale at the rate of 3% of the purchase price of ground-based sparklers. Creates the Interchange Fee Prohibition Act. Provides that, subject to certain exceptions, a payment card network, an acquirer bank, or a processor may not receive or charge a merchant any interchange fee on the tax amount or gratuity of an electronic payment transaction if the merchant informs the acquirer bank or its designee of the tax or gratuity amount as part of the authorization or settlement process for the electronic payment transaction. Amends various Acts concerning State and local revenue and finance. Creates the Illinois Gives Tax Credit Act. Provides that the Department of Revenue shall award income tax credits to taxpayers who provide an endowment gift to a permanent endowment fund during the taxable year and receive a certificate of receipt for that gift. Provides that the credit is equal to 25% of the endowment gift. Contains provisions setting forth maximum credit amounts. Amends the Illinois Income Tax Act to require an addition modification equal to the amount of any federal deduction claimed for an endowment gift for which a taxpayer receives a credit under the Illinois Gives Tax Credit Act. Amends the Community Mental Health Act. Provides that in any county with a county executive form of government, if applicable, the county executive shall appoint the community mental health board with the advice and consent of the county board. Provides that a community mental health board may provide advice to the governing body and may establish a policy and procedure for the acceptance and review of applications from interested residents prior to making a recommendation to the appointing authority. Provides that an annual tax levied by any governmental unit under the Act is separate and distinct from all other property taxes levied by that governmental unit and (1) shall not be considered an increase for purposes of the application of the Truth in Taxation Law and its requirements and (2) shall not be subject to the Property Tax Extension Limitation Law. Provides that in addition, the ballot for any proposition submitted pursuant to levy a tax in order to provide the necessary funds or to supplement existing funds for community mental health facilities and services, including facilities and services for the person with a developmental disability or a substance use disorder, shall have printed on the ballot, but not as part of the proposition submitted, only the following supplemental information (which shall be supplied to the election authority by the taxing district) in substantially the following form: (1) the approximate amount of taxes extendable at the most recently extended limiting rate and the approximate amount of taxes extendable if the proposition is approved and (2) for the first levy year for which the new rate or increase limiting rate will be applicable levy year the approximate amount of the additional tax extendable against property containing a single family residence and having a fair market value at the time of the referendum of $100,000 is estimated to be. Provides that if a proposition contains the language in substantially the form provided in the law, the referendum is valid notwithstanding any other provision of the law. Provides that nothing in these provisions prevents a governmental unit from levying less than the amount approved by the voters via referendum in any given year or varying the amount levied from year to year as approved by the governmental unit. Provides that changes made by the Act apply to referenda creating community mental health boards, including community mental health boards located in counties that have adopted a county executive form of government under the Counties Code, to levy an annual tax for the establishment and maintenance of mental health facilities and services for residents of the community that were approved or validated on or after January 1, 2020 and to referenda that are approved on or after the effective date of the Act. Deletes a provision that a community mental health board may be representative of medical societies. Provides that a community mental health board may be representative of individuals with professional or lived expertise in mental health, developmental disabilities, and substance abuse. Provides that vacancies on a community mental health board shall be filled with the advice of the community mental health board, who may establish a policy and procedure for the acceptance and review of applications from interested residents prior to making a recommendation to the appointing authority. Provides that if the community mental health board has already held or scheduled an election of officers to take place prior to July 1, an additional election is not required on the basis of the appointment or reappointment of a member to the community mental health board. Provides that the community mental health board shall publish the annual budget and report within 180 (rather than 120) days after the end of the fiscal year in a newspaper distributed within the jurisdiction of the board, or, if no newspaper is published within the jurisdiction of the board, then one published in the county, or, if no newspaper is published in the county, then in a newspaper having general circulation within the jurisdiction of the board. Provides that a community mental health board may establish professional incentive programs for the purposes of workforce development and retention that may include education assistance, student loan repayment, professional certification and licensure assistance, and internship stipends. Provides that the annual report of a community mental health board detailing the income received and disbursements made pursuant to the Act during the fiscal year just preceding the date the annual report is submitted shall be submitted within 180 (rather than 90) days of the end (rather than close) of that fiscal year. Amends the Property Tax Code to make conforming changes. Makes conforming changes. Effective immediately, except that some provisions take effect July 1, 2024, some provisions take effect January 1, 2025, and some provisions take effect February 1, 2025. Senate Floor Amendment No. 3 Makes changes to the bill as amended by Senate Amendment No. 2. Provides that the aggregate amount of tax credits under the Music and Musicians Tax Credit and Jobs Act may not exceed $2,000,000 (in the amended bill, $1,000,000) during any calendar year. In provisions amending the Illinois Income Tax Act, provides that no carryover deduction shall exceed $500,000 for any taxable year ending on or after December 31, 2024 and before December 31, 2027 (in the amended bill, on or after December 31, 2024 only). Deletes provisions providing that vacancies in the terms of office of members of a community mental health board shall be filled with the advice of the community mental health board. Changes the effective date for the Interchange Fee Prohibition Act from February 1, 2025, to July 1, 2025, and makes other changes concerning the effective date. Senate Floor Amendment No. 4 Further amends the Sports Wagering Act. Makes changes concerning the rate of tax for the privilege of holding a license to operate sports wagering under the Act. Makes other changes concerning the Sports Wagering Act. Senate Floor Amendment No. 5 Deletes reference to: New Act 425 ILCS 30/2 from Ch. 127 1/2, par. 102 425 ILCS 30/3.5 425 ILCS 30/3.6 new 425 ILCS 30/24 from Ch. 127 1/2, par. 124 425 ILCS 35/1 from Ch. 127 1/2, par. 127 425 ILCS 35/3.5 new Removes provisions creating the Ground-Based Sparkler Purchaser Excise Tax Act.