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90_HB3085 New Act Creates the Local Option Income Tax Act. Creates a short title only. LRB9009207KDks LRB9009207KDks 1 AN ACT concerning education funding. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 1. Short title. This Act may be cited as the 5 Local Option Income Tax Act.