Grundy Reporter

Sue Rezin introduced SB1646 in the Illinois Senate on Feb. 5, 2025, during the general assembly session 104, according to the Illinois General Assembly.

According to the Illinois General Assembly site, the legislature summarized the bill's official text as follows: "Amends the Illinois Income Tax Act. Creates an income tax credit for taxpayers who are employed as an early childhood teacher or an early childhood assistant during the taxable year and who have a federal adjusted gross income for the taxable year of $75,000 or less. Provides that, for taxable years beginning on January 1, 2026 and beginning before January 1, 2027, the amount of the credit is $1,000. Provides that, for subsequent taxable years, the credit amount shall be adjusted by the percentage increase, if any, in the Consumer Price Index for the preceding calendar year."

The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.

In essence, the bill amends the Illinois Income Tax Act to create an income tax credit for taxpayers employed as early childhood teachers or early childhood assistants, provided their federal adjusted gross income is $75,000 or less. Starting from the taxable year beginning January 1, 2026, and ending before January 1, 2027, the credit amount is set at $1,000. For subsequent taxable years, the credit will be adjusted annually based on the percentage increase in the Consumer Price Index. If the credit exceeds the taxpayer's state income tax liability, the surplus will be refunded. This initiative aims to provide financial relief and incentivize those in the early childhood education workforce.

Sue Rezin has proposed another 35 bills since the beginning of the 104th session.

Rezin graduated from Augustana College with a BA.

Sue Rezin is currently serving in the Illinois State Senate, representing the state's 38th Senate District. She replaced previous state senator Gary G. Dahl in 2010.

Bills in Illinois follow a multi-step legislative process, beginning with introduction in either the House or Senate, followed by committee review, floor debates, and votes in both chambers before reaching the governor for approval or veto. The General Assembly operates on a biennial schedule, and while typically thousands of bills are introduced each session, only a fraction successfully pass through the process to become law.

You can read more about bills and other measures here.

Bill Number	Date Introduced	Short Description
SB1646	02/05/2025	Amends the Illinois Income Tax Act. Creates an income tax credit for taxpayers who are employed as an early childhood teacher or an early childhood assistant during the taxable year and who have a federal adjusted gross income for the taxable year of $75,000 or less. Provides that, for taxable years beginning on January 1, 2026 and beginning before January 1, 2027, the amount of the credit is $1,000. Provides that, for subsequent taxable years, the credit amount shall be adjusted by the percentage increase, if any, in the Consumer Price Index for the preceding calendar year.
SB1643	02/05/2025	Amends the Property Tax Code. Provides that, beginning in taxable year 2025, the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption shall be increased each year by the percentage increase, if any, in the Consumer Price Index. Effective immediately.
SB1644	02/05/2025	Amends the Property Tax Code. Provides that each tax bill shall contain a statement for each tax increment financing (TIF) district in which the property is located setting forth the amount that each taxing district that contains all or part of the TIF district would have received for the taxable year in the absence of the TIF district. Effective immediately.
SB1645	02/05/2025	Amends the Illinois Income Tax Act. Provides that, for taxable years beginning on or after January 1, 2025, the additional standard exemption for taxpayers who have attained the age of 65 before the end of the taxable year and their spouses is $2,000 (currently, $1,000). Effective immediately.
SB1647	02/05/2025	Amends the Illinois Income Tax Act. Creates an income tax credit for taxpayers who are the custodians of one or more children who attend an eligible preschool program in the State during the taxable year. Provides that the amount of the credit shall be 100% of the eligible expenses incurred by the taxpayer during the taxable year in sending the child to the eligible preschool program, but not to exceed $1,500 per child. Effective immediately.
SB1648	02/05/2025	Amends the Illinois Enterprise Zone Act. Provides that Department of Commerce and Economic Opportunity may designate a business that intends to establish a new wind power facility or a utility-scale solar facility as a high impact business only if the municipality in which the facility will be located (or the county in which the facility will be located, if the facility will be located in an unincorporated area of the county) approves, in writing, the designation of the business as a high impact business. Makes conforming changes. Amends the Prevailing Wage Act to make conforming changes. Effective immediately.
SB1527	02/04/2025	Amends the Public Utilities Act. Removes provisions prohibiting the construction of new nuclear power reactors with a nameplate capacity of more than 300 megawatts of electricity to be located within the State until the Illinois Emergency Management Agency and Office of Homeland Security finds that the United States Government has identified and approved a demonstrable technology or means for the disposal of high level nuclear waste.
SB1429	01/31/2025	Amends the Environmental Protection Act. Provides that cryptocurrency mining facilities shall apply noise-reduction techniques, including certain specified techniques. Provides that the Pollution Control Board shall adopt rules implementing these provisions. Provides that the Environmental Protection Agency, as the noise control agency for the State, shall enforce these provisions, as well as the rules adopted under these provisions. Provides that the Agency may adopt rules to administer and implement these provisions, as applicable. Defines terms.
SB1430	01/31/2025	Amends the Environmental Protection Act. Provides that a wastewater treatment facility located in the Village of Lisbon in Kendall County is allowed to apply for the Water Pollution Control Loan Program for the purposes of refinancing existing debt. Effective immediately.
SB1457	01/31/2025	Amends the Counties Code. Provides that a county may not approve the siting of a commercial wind energy facility, a commercial solar energy facility, or both in an unincorporated area that is located within a 3-mile radius of a municipality, if: (1) the municipality has not approved the siting of the facility or facilities at that location; (2) the county board or the corporate authorities of the municipality have determined that any portion of the facility or facilities will be located on land with a Soil Productivity Index that is greater than or equal to 90; or (3) the county board or the corporate authorities of the municipality have determined that the owners or operators of the facility or facilities have failed to comply with one or more National Pollutant Discharge Elimination System (NPDES) requirements for the site. Provides that the provisions apply regardless of whether the municipality has adopted zoning ordinances or is regulating wind farms and electric-generating wind devices under specified provisions of the Illinois Municipal Code. Requires each commercial solar energy facility to have the minimum number of fire hydrants required by ordinances governing the servicing fire department or fire protection district or, if there are no requirements by ordinances governing the servicing fire department or fire protection district, then the minimum number required by the county board. Allows a county to require a commercial solar energy facility to be sited at least 500 feet to the nearest point on the property line of the nonparticipating zoned residential. Effective immediately.
SB1283	01/28/2025	Amends the Coroner Division of the Counties Code. In provisions regarding preliminary investigations where a drug overdose is determined to be the cause or a contributing factor in a death, modifies the definition of "overdose" to exclude death caused by fentanyl, which shall be considered poisoning. Provides that, in every case in which fentanyl is determined to be the cause or a contributing factor in the death, the coroner or medical examiner shall report the death to the Department of Public Health as "fentanyl poisoning". Provides that, in the monthly report of overdose deaths, the Department shall also report on fentanyl poisoning deaths.
SB1284	01/28/2025	Amends the State Employees Group Insurance Act of 1971. Prohibits the State from applying for any federal waiver that would reduce or eliminate any protection or coverage required under the Patient Protection and Affordable Care Act (Affordable Care Act) that was in effect on January 1, 2017, including, but not limited to, any protection for persons with preexisting conditions and coverage for services identified as essential health benefits under the Affordable Care Act. Provides that the State or an agency of the executive branch may apply for such a waiver only if granted authorization by the General Assembly through joint resolution. Amends the Illinois Insurance Code. Prohibits the State from applying for any federal waiver that would permit an individual or group health insurance plan to reduce or eliminate any protection or coverage required under the Affordable Care Act that was in effect on January 1, 2017, including, but not limited to, any protection for persons with preexisting conditions and coverage for services identified as essential health benefits under the Affordable Care Act. Provides that the State or an agency of the executive branch may apply for such a waiver only if granted authorization by the General Assembly through joint resolution. Amends the Illinois Public Aid Code. Prohibits the State or an agency of the executive branch from applying for any federal Medicaid waiver that would result in more restrictive standards, methodologies, procedures, or other requirements than those that were in effect in Illinois as of January 1, 2017 for the Medical Assistance Program, the Children's Health Insurance Program, or any other medical assistance program in Illinois operating under any existing federal waiver authorized by specified provisions of the Social Security Act. Provides that the State or an agency of the executive branch may apply for such a waiver only if granted authorization by the General Assembly through joint resolution. Effective immediately.
SB0282	01/24/2025	Amends the Criminal Code of 2012. Provides that a person commits stalking when he or she uses any electronic tracking system or acquires tracking information to determine the targeted person's location, movement, or travel patterns without the targeted person's consent and the person knows or should know that the use of the electronic tracking system or the acquisition of tracking information would cause a reasonable person to fear for his or her safety or the safety of a third person. Defines "electronic tracking system".
SB0283	01/24/2025	Amends the Criminal Code of 2012. Provides that a person also commits criminal damage to property when he or she intentionally damages, destroys, or tampers with equipment in a critical infrastructure facility without authorization from the critical infrastructure facility. Provides that a violation is: (1) a Class 4 felony when the damage to property does not exceed $500; (2) a Class 3 felony when the damage to property exceeds $500 but does not exceed $10,000; and (3) a Class 2 felony when the damage to property exceeds $10,000. Provides that a person may be liable in any civil action for money damages to the owner of the critical infrastructure facility for any damage resulting from a violation. Provides that it is an affirmative defense to a violation that the owner of the property or land damaged consented to the damage. Provides that a person may also be liable to the owner for court costs and reasonable attorney's fees resulting from a violation. Changes the name of the offense of criminal trespass to a nuclear facility to criminal trespass to a critical infrastructure facility. Includes as an element of the offense that the person must have the intent to damage, destroy, or tamper with equipment of the facility. Provides that a person may also be liable in a civil action for money damages to the owner of the critical infrastructure facility for any damage to personal or real property of the facility resulting from the trespass. Provides that a person may also be liable to the owner for court costs and reasonable attorney's fees. Defines "critical infrastructure facility" and "with the intent to damage, destroy, or tamper with equipment of the facility".
SB0284	01/24/2025	Amends the Criminal Code of 2012. Provides that a person charged with involuntary sexual servitude of a minor or trafficking in persons if the victim is under 18 years of age shall not be permitted to plead down to lesser offenses. Provides that no person charged with grooming shall be permitted to plead down to lesser offenses. Provides that prosecutors are prohibited from offering plea bargains to lesser offenses to those individuals charged with grooming. Provides that it is a Class 4 felony for a child sex offender to knowingly operate, manage, be employed by, volunteer at, be associated with, or knowingly be present at any facility providing entertainment exclusively directed toward persons under the age of 18.
SB0293	01/24/2025	Amends the Higher Education Student Assistance Act with respect to the monetary award program. Beginning with the 2026-2027 academic year through the 2030-2031 academic year, provides that an applicant who is otherwise eligible for grant assistance under the program may receive grant assistance for an additional academic year after receiving a baccalaureate degree or the equivalent of 135 semester credit hours if he or she (i) enrolls in a State-approved educator preparation program and (ii) within 5 years after receiving a Professional Educator License, teaches in this State for a minimum of 3 years. Requires repayment if at any time a person fails to meet the requirements. Effective immediately.
SB1247	01/24/2025	Amends the Illinois Vehicle Code. Provides that the Secretary of State may issue special registration plates to volunteer firefighters. Provides that the fee for these plates shall be the same as the fee prescribed for standard plates for first division vehicles. Provides for the issuance of permanent license plates for volunteer firefighter vehicles owned by a municipal fire department or fire protection district.
SB0209	01/22/2025	Creates the Physician Assistant Licensure Compact Act. Provides that, one year after the effective date of the Act, the State of Illinois enters into the PA Licensure Compact in substantially the form provided in the Act with all other states joining the Compact. Provides that the purpose of the Compact is for participating states of the Compact to have allied in common purpose to develop a comprehensive process that complements the existing authority of state licensing boards to license and discipline physician assistants and to seek to enhance the portability of a license to practice as a physician assistant while safeguarding the safety of patients. Contains provisions relating to requirements for state participation in the contract. Includes the procedures a licensee must follow to apply for and obtain compact privilege. Provides that a participating state in which a licensee is licensed under the Compact shall have exclusive power to impose adverse action against the qualifying license issued by that participating state. Provides for the creation of a PA Licensure Compact Commission, including a delegate selected by each participating state's licensing board. Includes other provisions relating to the operation of the Commission, including when the Commission is implemented, the data system used by the Commission, and Commission rules. Includes provisions relating to oversight, dispute resolution, and enforcement; construction and severability; and the binding effect of the Compact. Amends the Physician Assistant Practice Act of 1987. Requires, no later than 3 months after the effective date of the amendatory Act, the Department of Financial and Professional Regulation to (i) submit a report to the Governor and General Assembly describing all rule and statutory changes necessary to comply with the PA Licensure Compact and (ii) begin rulemaking procedures necessary to modify its rules to conform with the requirements of the PA Licensure Compact.
SB0094	01/17/2025	Creates the Data Center Construction by Foreign Adversaries Act. Provides that no foreign company may construct or cause to be constructed a data center in the State unless the Illinois Commerce Commission, the Illinois Power Agency, and the Department of Commerce and Economic Opportunity conduct a joint study of the energy consumption of the prospective data center and certify to the Governor and the General Assembly that the energy used by the new data center is a new self-generated load and does not affect the load supply of PJM or MISO. Provides that the term "foreign company" means an entity that (i) is at least 51% owned by a foreign adversary or (ii) is headquartered in a country with a government that is a foreign adversary.
SB0095	01/17/2025	Amends the School Code. Makes a technical change in a Section concerning the short title.
SB0111	01/17/2025	Amends the Code of Criminal Procedure of 1963. Provides that if a continuance is requested and granted for a hearing on pretrial detention, the hearing shall be held within 72 (rather than 48) hours of the defendant's first appearance if the defendant is charged with first degree murder or a Class X, Class 1, Class 2, or Class 3 felony.
SB0112	01/17/2025	Amends the Illinois Vehicle Code. Provides that any person convicted of the offense of aggravated fleeing or attempting to elude a peace officer commits: a Class 3 felony if the convicted person causes bodily injury to any bystander or member of the public; a Class 2 felony if the convicted person causes bodily injury to the pursuing peace officer; and a Class 1 felony if the convicted person causes great bodily injury or disablement to the pursuing peace officer.
SB0113	01/17/2025	Amends the Code of Criminal Procedure of 1963. Provides that notwithstanding any other provisions of the Code, if the defendant is charged with a violation of the Illinois Controlled Substances Act involving the manufacture or delivery, or possession with intent to manufacture or deliver, a controlled substance, a counterfeit substance, or controlled substance analog of 15 grams or more of a substance containing fentanyl, or an analog thereof, then the burden of proof is on the defendant to show by clear and convincing evidence that the defendant's pretrial release does not pose a real and present threat to the safety of any person or persons or the community, based on the specific articulable facts of the case.
SB0158	01/17/2025	Creates the Wind Turbine Stewardship and Takeback Program Act. Provides that, on and after January 1, 2026, a wind turbine owner shall participate in a wind turbine stewardship and takeback program under which, where realistic, the wind turbine owner shall recycle wind turbine components that are not toxic after their useful life instead of disposing them in landfills. Requires wind turbine owners to file plans for the wind turbine stewardship and takeback program with the Illinois Environmental Protection Agency. Provides that the Agency shall develop guidance for wind turbine stewardship and takeback programs established under the Act. Allows the Agency to adopt rules to implement the Act.
SB0159	01/17/2025	Amends the Public Utilities Act. Provides that termination of water utility service to a residential user, including a tenant of a mastermetered apartment building, for nonpayment of bills is prohibited: (1) on any day when the National Weather Service forecast for the following 6 days covering the area of the utility in which the residence is located includes a forecast that the temperature will be 32 degrees Fahrenheit or below; (2) on any day when the National Weather Service forecast for the following 6 days covering the area of the utility in which the residence is located includes a forecast that the temperature will be 90 degrees Fahrenheit or above; or (3) when the National Weather Service issues an excessive heat watch, excessive heat warning, or heat advisory covering the area of the utility in which the residence is located. In provisions concerning procedures for a large public utility to acquire a water or sewer utility, provides that if the water or sewer utility being acquired is owned by the State or a political subdivision of the State, a referendum will be required to approve the acquisition of the water or sewer utility by the large public utility (rather than only requiring a public meeting and publication of the terms of acquisition in a newspaper of general circulation in the area that the water or sewer utility operates). Effective immediately.
SB0161	01/17/2025	Amends the Public Utilities Act. Makes a technical change in a Section concerning the short title.
SB0162	01/17/2025	Amends the Public Utilities Act. Makes a technical change in a Section concerning the short title.
SB0163	01/17/2025	Amends the Public Utilities Act. Makes a technical change in a Section concerning the short title of the Telecommunications Article.
SB0166	01/17/2025	Amends the Foster Parent Law. Provides that foster parents have a right to receive an initial payment of $480 per child to be made within 21 days of a permanent placement. Provides that if the final monthly payment for a child amounts to $480 or more, the amount of $480 shall be deducted from the final monthly payment. Provides that if the final monthly payment amounts to less than $480, the final monthly payment shall not be made.
SB0170	01/17/2025	Amends the Volunteer Emergency Worker Job Protection Act. Provides that, in the case of an employee who is deployed to a disaster area as a volunteer emergency worker, the employer shall, upon the return of the employee, restore the employee to a position of similar seniority, status, and pay in which the employee would have been employed if the continuous employment of the employee had not been interrupted.
SB0047	01/13/2025	Amends the Personal Information Protection Act. Provides that, annually, on or before January 31, a data broker operating in the State shall register with the Attorney General. Provides that, in registering with the Attorney General, a data broker shall pay a registration fee in an amount determined by the Attorney General and shall also provide specified information. Provides that the Attorney General shall create a page on its Internet website where the registration information shall be made accessible to the public. Provides for civil penalties. Provides that all moneys received by the Attorney General under the provisions shall be deposited into the Data Broker Registry Fund to offset all reasonable costs of enforcing the registration requirements and establishing and maintaining the Internet website. Amends the State Finance Act to create the Data Broker Registry Fund.
SB0048	01/13/2025	Creates the Foreign Countries of Concern Act. Prohibits governmental entities from entering into contracts with certain prohibited entities that would give those prohibited entities access to an individual's personal identifying information. Prohibits certain entities from receiving economic incentives. Provides that certain prohibited entities may not own interests in agricultural land or land on or around military installations or critical infrastructure facilities. Prohibits the purchase or acquisition of real property by certain entities associated with the People's Republic of China. Amends the Property Owned By Noncitizens Act to make conforming changes.
SB0049	01/13/2025	Amends the Consumer Fraud and Deceptive Business Practices Act. Provides that it is an unlawful practice for a high-impact social media company in the State to fail to make available to its customers, at no cost, a customer support service for customers to notify the company of any harmful content that the customer believes is illegal or violates the high-impact social media company's terms of service. Provides that the customer support service must timely respond to customers within one business day after a customer initially contacts the company. Provides that the customer support service must take active steps to resolve the customer's issue or complaint and communicate the steps taken to resolve the issue or complaint with the customer by mail, telephone, or email, as requested by the customer, within 3 business days after a customer initially contacts the company. Provides that the customer support service shall communicate with the customer at least once every 3 business days until the issue has been resolved or until the issue has been determined to be unsolvable. Provides that the Attorney General may bring an action against a high-impact social media company that does not comply with these provisions. Provides that any company that violates these provisions shall be fined $1,000 per day per violation. Provides that fines collected under these provisions shall be deposited into a fund to support mental health awareness in Illinois. Effective January 1, 2026.
SB0050	01/13/2025	Creates the Illinois Age-Appropriate Design Code Act. Provides that all covered entities that operate in the State and process children's data in any capacity shall do so in a manner consistent with the best interests of children. Provides that a covered entity subject to the Act shall take specified actions to protect children's privacy in connection with online services, products, or features, including completing a data protection impact assessment for an online service, product, or feature that is reasonably likely to be accessed by children; and maintain documentation of the data protection impact assessment. Contains provisions concerning additional requirements for covered entities; prohibited acts by covered entities; data practices; enforcement by the Attorney General; limitations of the Act; data protection impact assessment dates; and severability. Amends the State Finance Act to create the Age-Appropriate Design Code Enforcement Fund. Effective immediately.
SB0051	01/13/2025	Creates the Illinois Age-Appropriate Design Code Act. Provides that a business that provides an online service, product, or feature likely to be accessed by children shall take specified actions, including completing a data protection impact assessment for any online service, product, or feature likely to be accessed by children. Provides that a business shall complete a data protection impact assessment on or before July 1, 2026, for any online service, product, or feature likely to be accessed by children offered to the public before July 1, 2026. Provides that any business that violates the Act shall be subject to an injunction and liable for a civil penalty of not more than $2,500 per affected child for each negligent violation or not more than $7,500 per affected child for each intentional violation. Creates the Children's Data Protection Working Group to deliver a report to the General Assembly regarding best practices for the implementation of the Act.
SB0052	01/13/2025	Creates the Privacy Rights Act. Sets forth duties and obligations of businesses that collected consumers' personal information and sensitive personal information to keep such information private. Sets forth consumer rights in relation to the collected personal information and sensitive personal information, including the right to: delete personal information; correct inaccurate personal information; know what personal information is sold or shared and to whom; opt out of the sale or sharing of personal information; limit use and disclosure of sensitive personal information; and no retaliation for exercising any rights. Sets forth enforcement provisions. Creates the Consumer Privacy Fund. Allows the Attorney General to create rules to implement the Act. Establishes the Privacy Protection Agency. Includes provisions regarding remedies and fines for violations of the Act. Makes a conforming change in the State Finance Act.