Bill Status of HB 4636   103rd General Assembly

Short Description:  PROP TX-SETTLEMENT/VALUATION

House Sponsors
Rep. Kelly M. Burke

Senate Sponsors
(Sen. Celina Villanueva-Cristina Castro)


Last Action  View All Actions

DateChamber Action
  12/20/2024HousePublic Act . . . . . . . . . 103-1055

Statutes Amended In Order of Appearance
35 ILCS 200/9-45
35 ILCS 200/11-15

Synopsis As Introduced
Amends the Property Tax Code. Provides that property that is used for a petroleum refinery may be the subject of a real property tax assessment settlement agreement among the taxpayer and taxing districts in which the property is situated. Makes changes concerning the valuation of pollution control facilities. Effective immediately.

House Committee Amendment No. 1
Replaces everything after the enacting clause. Reinserts the provisions of the introduced bill, but makes various technical changes to provisions of the introduced bill concerning the valuation of pollution control facilities. Effective immediately.

Senate Floor Amendment No. 1
Deletes reference to:
35 ILCS 200/9-45
35 ILCS 200/11-15
Adds reference to:
35 ILCS 5/216
35 ILCS 17/10-20
35 ILCS 17/10-30
35 ILCS 19/50-10
35 ILCS 19/50-20
35 ILCS 19/50-25
35 ILCS 19/50-40
35 ILCS 19/50-45
35 ILCS 105/9
35 ILCS 120/2-27
35 ILCS 120/3
35 ILCS 143/10-20
65 ILCS 5/8-11-1.1from Ch. 24, par. 8-11-1.1
65 ILCS 5/8-11-1.3from Ch. 24, par. 8-11-1.3
65 ILCS 5/8-11-1.4from Ch. 24, par. 8-11-1.4
65 ILCS 5/8-11-1.5from Ch. 24, par. 8-11-1.5

Replaces everything after the enacting clause. Amends the Illinois Income Tax Act. In provisions concerning the credit for wages paid to returning citizens, provides that the total credit allowed to a taxpayer with respect to each qualified returning citizen may not exceed $1,500 for taxable years ending before December 31, 2025 (currently, December 31, 2024). Provides that the requirement that the returning citizen must be hired by the taxpayer within 5 years after being released from an Illinois adult correctional center (instead of 3 years) applies for taxable years beginning on or after January 1, 2025. Amends the Live Theater Production Tax Credit Act. Makes changes concerning the aggregate amount of credits that may be awarded to non-profit theater productions based on the annual operating budget of the production. Provides that provisions requiring the theater organization to show that the production would not occur in Illinois if not for the tax credit award do not apply to non-profit theaters. Amends the Music and Musicians Tax Credit and Jobs Act. Deletes provisions requiring the Department of Commerce and Economic Opportunity to approve base production-related investment in State-certified productions within 180 days or to report to specified legislative committees regarding why it has failed to do so. Authorizes a business that meets the criteria for certification as a qualified music company to apply for the credit established under the Act. Makes changes to criteria for the review of applications for qualified music company certificates. Provides that, for taxable years beginning on or after January 1, 2025, the Department of Commerce and Economic Opportunity shall determine the amount of the tax award to be provided under the Act (rather than may award tax credit awards to qualified music companies). Deletes a provision requiring the Department's qualified music program tax credit award evaluation to include: (1) an assessment of the effectiveness of the program in creating and retaining new jobs in Illinois; (2) an assessment of the revenue impact of the program; (3) in the discretion of the Department, a review of the practices and experiences of other states or nations with similar programs; and (4) an assessment of the overall success of the program. Deletes a provision authorizing the Department to make a recommendation to extend, modify, or not extend the tax credit program based on the evaluation. Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides that, with respect to the lease of trailers, lessors shall file returns in addition to and separate from transaction reporting returns. Provides that lessors shall file those lease returns and make payment to the Department of Revenue by electronic means on or before the 20th day of each month following the month, quarter, or year, in which lease receipts were received. Makes changes concerning prepaid calling arrangements. Amends the Illinois Municipal Code. Provides that a non-home rule municipality may use the proceeds of the municipal retailers' occupation tax or the municipal service occupation tax for municipal operations in addition to or in lieu of any expenditure on public infrastructure or for property tax relief. Amends the Tobacco Products Tax Act of 1995. Provides that licenses issued by the Department of Revenue under the Act shall be valid for a period not to exceed one year after issuance unless sooner revoked, canceled, or suspended. Effective immediately.

Actions 
DateChamber Action
  1/30/2024HouseFiled with the Clerk by Rep. Jay Hoffman
  1/31/2024HouseFirst Reading
  1/31/2024HouseReferred to Rules Committee
  2/14/2024HouseAssigned to Revenue & Finance Committee
  3/5/2024HouseHouse Committee Amendment No. 1 Filed with Clerk by Rep. Jay Hoffman
  3/5/2024HouseHouse Committee Amendment No. 1 Referred to Rules Committee
  3/12/2024HouseHouse Committee Amendment No. 1 Rules Refers to Revenue & Finance Committee
  3/22/2024HouseHouse Committee Amendment No. 1 Adopted in Revenue & Finance Committee; by Voice Vote
  3/22/2024HouseDo Pass as Amended / Short Debate Revenue & Finance Committee; 018-000-000
  3/22/2024HousePlaced on Calendar 2nd Reading - Short Debate
  4/11/2024HouseSecond Reading - Short Debate
  4/11/2024HousePlaced on Calendar Order of 3rd Reading - Short Debate
  4/16/2024HouseThird Reading - Short Debate - Passed 110-000-000
  4/16/2024HouseAdded Chief Co-Sponsor Rep. Martin McLaughlin
  4/16/2024HouseAdded Chief Co-Sponsor Rep. Amy Elik
  4/17/2024SenateArrive in Senate
  4/17/2024SenatePlaced on Calendar Order of First Reading
  4/17/2024SenateChief Senate Sponsor Sen. Christopher Belt
  4/17/2024SenateFirst Reading
  4/17/2024SenateReferred to Assignments
  4/24/2024SenateAssigned to Revenue
  4/30/2024SenateRule 2-10 Committee Deadline Established As May 10, 2024
  5/1/2024SenateDo Pass Revenue; 007-000-000
  5/2/2024SenatePlaced on Calendar Order of 2nd Reading May 7, 2024
  5/9/2024SenateSecond Reading
  5/9/2024SenatePlaced on Calendar Order of 3rd Reading
  5/15/2024SenateAdded as Alternate Co-Sponsor Sen. Erica Harriss
  5/17/2024SenateRule 2-10 Third Reading/Passage Deadline Established As May 24, 2024
  5/24/2024SenateRule 2-10 Third Reading Deadline Established As May 25, 2024
  5/25/2024SenateRule 2-10 Third Reading Deadline Established As May 26, 2024
  6/26/2024SenatePursuant to Senate Rule 3-9(b) / Referred to Assignments
  11/6/2024SenateApproved for Consideration Assignments
  11/6/2024SenatePlaced on Calendar Order of 3rd Reading November 12, 2024
  11/19/2024SenateSenate Floor Amendment No. 1 Filed with Secretary by Sen. Celina Villanueva
  11/19/2024SenateSenate Floor Amendment No. 1 Referred to Assignments
  11/19/2024SenateSenate Floor Amendment No. 1 Assignments Refers to Revenue
  11/19/2024SenateAlternate Chief Sponsor Changed to Sen. Celina Villanueva
  11/19/2024SenateSponsor Removed Sen. Erica Harriss
  11/19/2024SenateSenate Floor Amendment No. 1 Recommend Do Adopt Revenue; 009-000-000
  11/20/2024SenateRecalled to Second Reading
  11/20/2024SenateSenate Floor Amendment No. 1 Adopted; Villanueva
  11/20/2024SenatePlaced on Calendar Order of 3rd Reading
  11/20/2024Senate3/5 Vote Required
  11/20/2024SenateThird Reading - Passed; 047-008-000
  11/20/2024HouseArrived in House
  11/20/2024HousePlaced on Calendar Order of Concurrence Senate Amendment(s) 1
  11/20/2024HouseChief Sponsor Changed to Rep. Kelly M. Burke
  11/20/2024HouseRemove Chief Co-Sponsor Rep. Amy Elik
  11/20/2024HouseSenate Floor Amendment No. 1 Motion Filed Concur Rep. Kelly M. Burke
  11/20/2024HouseSenate Floor Amendment No. 1 Motion to Concur Referred to Rules Committee
  11/20/2024HouseRemove Chief Co-Sponsor Rep. Martin McLaughlin
  11/20/2024HouseSenate Floor Amendment No. 1 Motion to Concur Rules Referred to Revenue & Finance Committee
  11/20/2024HouseSenate Floor Amendment No. 1 Motion to Concur Recommends Be Adopted Revenue & Finance Committee; 012-007-000
  11/20/2024HouseSenate Floor Amendment No. 1 House Concurs 072-038-000
  11/20/2024HouseHouse Concurs
  11/20/2024SenateAdded as Alternate Chief Co-Sponsor Sen. Cristina Castro
  11/20/2024HousePassed Both Houses
  12/5/2024HouseSent to the Governor
  12/20/2024HouseGovernor Approved
  12/20/2024HouseEffective Date December 20, 2024
  12/20/2024HousePublic Act . . . . . . . . . 103-1055

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