Bill Text: IL HB4951 | 2023-2024 | 103rd General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: 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.

Spectrum: Partisan Bill (Democrat 5-0)

Status: (Passed) 2024-06-10 - Added as Alternate Chief Co-Sponsor Sen. Elgie R. Sims, Jr. [HB4951 Detail]

Download: Illinois-2023-HB4951-Introduced.html

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103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB4951 Introduced , by Rep. La Shawn K. Ford SYNOPSIS AS INTRODUCED:
New Act
30 ILCS 105/5.1012 new
30 ILCS 105/6z-140 new
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.
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A BILL FOR
HB4951 LRB103 38094 HLH 68226 b
AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 1. Short title. This Act may be cited as the
Neighborhood Concert Tax Act.
Section 5. Definitions. As used in this Act:
"Concert organizer" means the person or persons who
planned, organized, and managed the concert.
"Department" means the Department of Revenue.
"Park district" means any district organized under the
Park District Code, any district organized under the Chicago
Park District Act, or, with respect to other public recreation
areas that are used as parks and are under the control of a
unit of local government, the unit of local government.
Section 10. Tax imposed. Beginning on January 1, 2025, a
tax is imposed upon admission to an organized for-profit
concert being held in a property owned or managed by a park
district. The rate of the tax under this Act is 2% of the price
of admission charged. The concert organizer shall collect and
remit to the Department the tax imposed under this Act.
Section 15. Returns.

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(a) Within 60 days of the date of an organized for-profit
concert, or within 60 days of the last day of a multiple-day
organized for-profit concert, held in a property owned or
managed by a park district, the concert organizer or the
concert organizer's agent shall file a return with the
Department stating:
(1) the name of the person required to collect and
remit the tax;
(2) the address of the person's principal place of
business;
(3) the address of the property or park where the
concert was held;
(4) the number or numbers of taxable admissions and
correlating admission price or prices covered by the
return;
(5) the total amount of tax due under this Act covered
by the return; and
(6) such other information as the Department may
require.
(b) The person filing the return under this Act shall, at
the time of filing the return, pay to the Department the amount
of tax imposed by this Act.
Section 20. Neighborhood Concert Tax Fund; creation of
fund; disbursement from fund.
(a) The proceeds of the tax imposed under this Act shall be

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paid into the Neighborhood Concert Tax Fund.
(b) The Neighborhood Concert Tax Fund is hereby created as
a special fund in the State treasury. Moneys collected from
the tax imposed under this Act and deposited into the Fund
shall be distributed to the park district where the for-profit
concert occurred. Moneys so distributed shall be used by the
park district to subsidize programs of the park district that
ordinarily require a fee for participation.
Section 25. Incorporation of other taxes. The Department
shall administer and collect the admission tax imposed by this
Act, to the extent practicable, in a manner consistent with
the Retailers' Occupation Tax Act, the Uniform Penalty and
Interest Act, and other relevant law.
Section 30. Rulemaking. The Department shall adopt rules
necessary for the implementation and administration of this
Act.
Section 35. The State Finance Act is amended by adding
Sections 5.1012 and 6z-140 as follows:
(30 ILCS 105/5.1012 new)
Sec. 5.1012. The Neighborhood Concert Tax Fund.
(30 ILCS 105/6z-140 new)

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Sec. 6z-140. The Neighborhood Concert Tax Fund.
(a) The Neighborhood Concert Tax Fund is created as a
special fund in the State treasury. The Fund shall receive
proceeds of the tax imposed under the Neighborhood Concert Tax
Act. Any interest earned on moneys in the Fund shall be
deposited into the Fund.
(b) The Department of Revenue shall adopt rules
establishing requirements for the distribution of funds
collected under the Neighborhood Concert Tax Act.