104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1175 Introduced 1/24/2025, by Sen. Michael W. Halpin SYNOPSIS AS INTRODUCED: 20 ILCS 605/605-1118 new 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 shall establish a property tax rebate program that allows licensed, not-for-profit child care centers that were obligated to pay property taxes to a unit of local government or special district in the State to apply to the Department for a rebate of those taxes. Grants the Department rulemaking authority to implement this provision. Effective immediately. LRB104 09091 HLH 19147 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1175 Introduced 1/24/2025, by Sen. Michael W. Halpin SYNOPSIS AS INTRODUCED: 20 ILCS 605/605-1118 new 20 ILCS 605/605-1118 new 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 shall establish a property tax rebate program that allows licensed, not-for-profit child care centers that were obligated to pay property taxes to a unit of local government or special district in the State to apply to the Department for a rebate of those taxes. Grants the Department rulemaking authority to implement this provision. Effective immediately. LRB104 09091 HLH 19147 b LRB104 09091 HLH 19147 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1175 Introduced 1/24/2025, by Sen. Michael W. Halpin SYNOPSIS AS INTRODUCED: 20 ILCS 605/605-1118 new 20 ILCS 605/605-1118 new 20 ILCS 605/605-1118 new 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 shall establish a property tax rebate program that allows licensed, not-for-profit child care centers that were obligated to pay property taxes to a unit of local government or special district in the State to apply to the Department for a rebate of those taxes. Grants the Department rulemaking authority to implement this provision. Effective immediately. LRB104 09091 HLH 19147 b LRB104 09091 HLH 19147 b LRB104 09091 HLH 19147 b A BILL FOR SB1175LRB104 09091 HLH 19147 b SB1175 LRB104 09091 HLH 19147 b SB1175 LRB104 09091 HLH 19147 b 1 AN ACT concerning revenue. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The Department of Commerce and Economic 5 Opportunity Law of the Civil Administrative Code of Illinois 6 is amended by adding Section 605-1118 as follows: 7 (20 ILCS 605/605-1118 new) 8 Sec. 605-1118. Child care center rebate. For State fiscal 9 years beginning on or after July 1, 2025, subject to 10 appropriation, the Department shall establish a property tax 11 rebate program. The program shall allow licensed, 12 not-for-profit child care centers that were obligated to pay 13 property taxes to a unit of local government or special 14 district in the State in the property tax collection year that 15 ends on December 31 of the immediately preceding calendar year 16 to apply to the Department for a rebate of those taxes. The 17 Department shall adopt rules for the implementation of this 18 Section. 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1175 Introduced 1/24/2025, by Sen. Michael W. Halpin SYNOPSIS AS INTRODUCED: 20 ILCS 605/605-1118 new 20 ILCS 605/605-1118 new 20 ILCS 605/605-1118 new 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 shall establish a property tax rebate program that allows licensed, not-for-profit child care centers that were obligated to pay property taxes to a unit of local government or special district in the State to apply to the Department for a rebate of those taxes. Grants the Department rulemaking authority to implement this provision. Effective immediately. LRB104 09091 HLH 19147 b LRB104 09091 HLH 19147 b LRB104 09091 HLH 19147 b A BILL FOR 20 ILCS 605/605-1118 new LRB104 09091 HLH 19147 b SB1175 LRB104 09091 HLH 19147 b