Illinois 2025-2026 Regular Session

Illinois Senate Bill SB1730 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1730 Introduced 2/5/2025, by Sen. Steve Stadelman SYNOPSIS AS INTRODUCED: New Act20 ILCS 605/605-1118 new30 ILCS 105/5.1030 new Creates the Music Incubator Rebate Act. Provides that the Department of Commerce and Economic Opportunity shall administer a music incubator rebate program under which the Department of Commerce and Economic Opportunity shall provide to the operators of eligible music venues and to eligible music festival promoters a full or partial rebate of the retailers' occupation taxes paid by those operators or eligible music festival promoters on the sale of beer and wine on the premises of the eligible music venue or at the location of the qualified music festival as part of the qualified music festival. Provides that moneys shall be paid from the Music Incubator Fund. Contains provisions creating the Music Incubator Fund. Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois and the State Finance Act to make conforming changes. Effective immediately. LRB104 05552 HLH 15582 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1730 Introduced 2/5/2025, by Sen. Steve Stadelman SYNOPSIS AS INTRODUCED: New Act20 ILCS 605/605-1118 new30 ILCS 105/5.1030 new New Act 20 ILCS 605/605-1118 new 30 ILCS 105/5.1030 new Creates the Music Incubator Rebate Act. Provides that the Department of Commerce and Economic Opportunity shall administer a music incubator rebate program under which the Department of Commerce and Economic Opportunity shall provide to the operators of eligible music venues and to eligible music festival promoters a full or partial rebate of the retailers' occupation taxes paid by those operators or eligible music festival promoters on the sale of beer and wine on the premises of the eligible music venue or at the location of the qualified music festival as part of the qualified music festival. Provides that moneys shall be paid from the Music Incubator Fund. Contains provisions creating the Music Incubator Fund. Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois and the State Finance Act to make conforming changes. Effective immediately. LRB104 05552 HLH 15582 b LRB104 05552 HLH 15582 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1730 Introduced 2/5/2025, by Sen. Steve Stadelman SYNOPSIS AS INTRODUCED:
3	3	New Act20 ILCS 605/605-1118 new30 ILCS 105/5.1030 new New Act 20 ILCS 605/605-1118 new 30 ILCS 105/5.1030 new
4	4	New Act
5	5	20 ILCS 605/605-1118 new
6	6	30 ILCS 105/5.1030 new
7	7	Creates the Music Incubator Rebate Act. Provides that the Department of Commerce and Economic Opportunity shall administer a music incubator rebate program under which the Department of Commerce and Economic Opportunity shall provide to the operators of eligible music venues and to eligible music festival promoters a full or partial rebate of the retailers' occupation taxes paid by those operators or eligible music festival promoters on the sale of beer and wine on the premises of the eligible music venue or at the location of the qualified music festival as part of the qualified music festival. Provides that moneys shall be paid from the Music Incubator Fund. Contains provisions creating the Music Incubator Fund. Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois and the State Finance Act to make conforming changes. Effective immediately.
8	8	LRB104 05552 HLH 15582 b LRB104 05552 HLH 15582 b
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10	10	A BILL FOR
11	11	SB1730LRB104 05552 HLH 15582 b SB1730 LRB104 05552 HLH 15582 b
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13	13	1 AN ACT concerning revenue.
14	14	2 Be it enacted by the People of the State of Illinois,
15	15	3 represented in the General Assembly:
16	16	4 Section 1. Short title. This Act may be cited as the Music
17	17	5 Incubator Rebate Act.
18	18	6 Section 5. Definitions. As used in this Act:
19	19	7 "Applicant" means the operator of an eligible music venue
20	20	8 who applies for a rebate under this Act or an eligible music
21	21	9 festival promoter who applies for a rebate under this Act.
22	22	10 "Department" means the Department of Commerce and Economic
23	23	11 Opportunity.
24	24	12 "Eligible music festival promoter" means a music festival
25	25	13 promoter that has held, at least once during the 2-year period
26	26	14 immediately preceding the date of the application for a rebate
27	27	15 under this Act, a qualified music festival in a county in the
28	28	16 State with a population of less than 100,000.
29	29	17 "Eligible music venue" means a retail establishment that:
30	30	18 (1) has a dedicated audience capacity of not more than
31	31	19 3,000 persons;
32	32	20 (2) has live performance and audience space;
33	33	21 (3) has space for the storage of audio equipment or
34	34	22 musical instruments;
35	35	23 (4) provides technical sound and lighting support,
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39	39	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1730 Introduced 2/5/2025, by Sen. Steve Stadelman SYNOPSIS AS INTRODUCED:
40	40	New Act20 ILCS 605/605-1118 new30 ILCS 105/5.1030 new New Act 20 ILCS 605/605-1118 new 30 ILCS 105/5.1030 new
41	41	New Act
42	42	20 ILCS 605/605-1118 new
43	43	30 ILCS 105/5.1030 new
44	44	Creates the Music Incubator Rebate Act. Provides that the Department of Commerce and Economic Opportunity shall administer a music incubator rebate program under which the Department of Commerce and Economic Opportunity shall provide to the operators of eligible music venues and to eligible music festival promoters a full or partial rebate of the retailers' occupation taxes paid by those operators or eligible music festival promoters on the sale of beer and wine on the premises of the eligible music venue or at the location of the qualified music festival as part of the qualified music festival. Provides that moneys shall be paid from the Music Incubator Fund. Contains provisions creating the Music Incubator Fund. Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois and the State Finance Act to make conforming changes. Effective immediately.
45	45	LRB104 05552 HLH 15582 b LRB104 05552 HLH 15582 b
46	46	LRB104 05552 HLH 15582 b
47	47	A BILL FOR
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54	54	20 ILCS 605/605-1118 new
55	55	30 ILCS 105/5.1030 new
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74	74	1 either in-house or through a contract with a vendor;
75	75	2 (5) hosts live music performances on the premises 5 or
76	76	3 more nights per week, on average, whereby the musical
77	77	4 artist receives as compensation a specified percentage of
78	78	5 ticket sales or other sales that occur incident to the
79	79	6 performance or a guaranteed amount in advance of the
80	80	7 performance;
81	81	8 (6) requires a cover charge to attend one or more of
82	82	9 the live music performances, either through ticketing or
83	83	10 through the imposition of a front door entrance fee; and
84	84	11 (7) maintains hours of operation that coincide with
85	85	12 live music performance show times.
86	86	13 "Qualified music festival" means an event that:
87	87	14 (1) occurs over one or more days at a single location;
88	88	15 (2) is marketed in a printed or electronic
89	89	16 publication;
90	90	17 (3) features performances by one or more musical
91	91	18 artists who enter into a written contract with a music
92	92	19 festival promoter under which the artist receives as
93	93	20 compensation a specified percentage of ticket sales or
94	94	21 other sales that occur incident to the performance or a
95	95	22 guaranteed amount in advance of the performance;
96	96	23 (4) requires a cover charge to attend one or more of
97	97	24 the performances, either through ticketing or through the
98	98	25 imposition of a front door entrance fee; and
99	99	26 (5) results in the employment or contracting of the
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110	110	1 services of one or more people who are tasked with 2 or
111	111	2 more of the following positions or services:
112	112	3 (A) sound engineer;
113	113	4 (B) booker;
114	114	5 (C) promoter;
115	115	6 (D) stage manager; or
116	116	7 (E) security personnel.
117	117	8 "Retailers' occupation tax" means the tax imposed under
118	118	9 the Retailers' Occupation Tax Act and any retailers'
119	119	10 occupation tax imposed by a unit of local government.
120	120	11 Section 10. Program established.
121	121	12 (a) For State fiscal years beginning on or after January
122	122	13 1, 2025, the Department shall administer a music incubator
123	123	14 rebate program under which the Department shall provide to the
124	124	15 operators of eligible music venues and to eligible music
125	125	16 festival promoters, from moneys appropriated from the Music
126	126	17 Incubator Fund, a full or partial rebate of the retailers'
127	127	18 occupation taxes paid by those operators and eligible music
128	128	19 festival promoters on the sale of beer and wine on the premises
129	129	20 of the eligible music venue or at the location of the qualified
130	130	21 music festival as part of the qualified music festival. The
131	131	22 rebates are to assist eligible music venues and eligible music
132	132	23 festival promoters in their efforts to support and continue to
133	133	24 bring to local communities in this State live musical
134	134	25 performances, including the recruitment of musical performance
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145	145	1 artists.
146	146	2 (b) The Department may not provide a rebate under this
147	147	3 Section in any State fiscal year to an eligible music venue or
148	148	4 an eligible music festival promoter in an amount that exceeds
149	149	5 the lesser of:
150	150	6 (1) the amount of retailers' occupation taxes paid by
151	151	7 the music venue or music festival promoter in the
152	152	8 preceding 12-month period; or
153	153	9 (2) $100,000.
154	154	10 Section 15. Rebate application. Applicants shall apply to
155	155	11 the Department for a rebate under this Act using an online
156	156	12 portal on the Department's public Internet website that allows
157	157	13 a music venue or music festival promoter to submit the
158	158	14 application to the Department for consideration.
159	159	15 The application must:
160	160	16 (1) state the amount of eligible retailers' occupation
161	161	17 tax receipts for which the applicant is seeking a rebate;
162	162	18 (2) include sufficient evidence for the Department to
163	163	19 determine that the music venue or promoter qualifies for a
164	164	20 rebate; and
165	165	21 (3) include any other information the Department
166	166	22 determines necessary to administer the program under this
167	167	23 Act.
168	168	24 After reviewing applications for a rebate under this Act,
169	169	25 the Department shall grant rebates to eligible music venues
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180	180	1 and music festival promoters that the Department determines
181	181	2 provide or have committed to provide the most economic benefit
182	182	3 to the communities in which the music venues are located or the
183	183	4 festivals are held, as applicable, and to the Illinois music
184	184	5 industry, including live music performers.
185	185	6 Section 20. Music Incubator Fund. The Music Incubator Fund
186	186	7 is hereby created as a special fund in the State treasury. The
187	187	8 Fund may receive gifts, grants, and moneys transferred or
188	188	9 deposited from any lawful source. Moneys in the Fund shall be
189	189	10 used by the Department to award rebates under this Act.
190	190	11 Section 25. Rules. The Department shall adopt rules for
191	191	12 the implementation of this Act.
192	192	13 Section 900. The Department of Commerce and Economic
193	193	14 Opportunity Law of the Civil Administrative Code of Illinois
194	194	15 is amended by adding Section 605-1118 as follows:
195	195	16 (20 ILCS 605/605-1118 new)
196	196	17 Sec. 605-1118. Music Incubator Rebate Act. The Department
197	197	18 shall award rebates as provided in the Music Incubator Rebate
198	198	19 Act.
199	199	20 Section 905. The State Finance Act is amended by adding
200	200	21 Section 5.1030 as follows:
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211	211	1 (30 ILCS 105/5.1030 new)
212	212	2 Sec. 5.1030. The Music Incubator Fund.
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