Bill Status of HB 4951   103rd General Assembly

Short Description:  NEIGHBORHOOD CONCERT TAX

House Sponsors
Rep. Kelly M. Burke-Emanuel "Chris" Welch

Senate Sponsors
(Sen. Celina Villanueva and Omar Aquino-Elgie R. Sims, Jr.)


Last Action  View All Actions

DateChamber Action
  6/7/2024HousePublic Act . . . . . . . . . 103-0592

Statutes Amended In Order of Appearance
New Act
30 ILCS 105/5.1012 new
30 ILCS 105/6z-140 new

Synopsis As Introduced
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.

House Committee Amendment No. 1
Deletes reference to:
New Act
30 ILCS 105/5.1012 new
30 ILCS 105/6z-140 new
Adds reference to:
70 ILCS 1205/8-1.3 new

Replaces everything after the enacting clause. Amends the Park District Code. Provides that at least 55% of the special event permit fees collected by the Chicago Park District on or after the effective date of the amendatory Act must be used for capital, construction, or programming purposes at the specific park where the special event occurs. Effective immediately.

House Floor Amendment No. 2
Deletes reference to:
70 ILCS 1205/8-1.3 new
Adds reference to:
70 ILCS 1505/26.10-13 new

Replaces everything after the enacting clause. Amends the Chicago Park District Act. Provides that at least 10% of the special event permit fees collected by the Chicago Park District on or after the effective date of the amendatory Act must be used for capital, construction, or programming purposes at the specific park where the special event occurs. Provides that the amendatory Act does not apply to special events that occur at Grant Park. Effective January 1, 2025.

Senate Committee Amendment No. 1
Deletes reference to:
70 ILCS 1505/26.10-13 new
Adds reference to:
70 ILCS 1505/1from Ch. 105, par. 333.1

Replaces everything after the enacting clause. Amends the Chicago Park District Act. Makes a technical change in a Section creating the Chicago Park District.

Senate Floor Amendment No. 2
Deletes reference to:
70 ILCS 1505/1from Ch. 105, par. 333.1
Adds reference to:
New Act
20 ILCS 2505/2505-815 new
35 ILCS 5/203
35 ILCS 200/18-173
35 ILCS 200/21-355
35 ILCS 200/20-15
35 ILCS 200/30-25
35 ILCS 200/18-15
35 ILCS 200/18-17 new
35 ILCS 200/18-190
105 ILCS 5/17-3.2from Ch. 122, par. 17-3.2
35 ILCS 5/704A
35 ILCS 17/10-10
35 ILCS 17/10-20
35 ILCS 17/10-40
35 ILCS 5/222
35 ILCS 5/704A
5 ILCS 140/7.5
35 ILCS 5/241 new
35 ILCS 5/216
35 ILCS 5/234
35 ILCS 145/2from Ch. 120, par. 481b.32
35 ILCS 145/3from Ch. 120, par. 481b.33
35 ILCS 145/3-2 new
35 ILCS 145/3-3 new
35 ILCS 145/4from Ch. 120, par. 481b.34
35 ILCS 145/5from Ch. 120, par. 481b.35
35 ILCS 145/6from Ch. 120, par. 481b.36
65 ILCS 5/8-3-13from Ch. 24, par. 8-3-13
70 ILCS 210/13from Ch. 85, par. 1233
70 ILCS 3205/19from Ch. 85, par. 6019
35 ILCS 505/2afrom Ch. 120, par. 418a
415 ILCS 125/390
35 ILCS 105/1.05 new
35 ILCS 105/2from Ch. 120, par. 439.2
35 ILCS 105/3from Ch. 120, par. 439.3
35 ILCS 105/3-5
35 ILCS 105/3-10
35 ILCS 105/3-55from Ch. 120, par. 439.3-55
35 ILCS 105/9from Ch. 120, par. 439.9
35 ILCS 110/1.05 new
35 ILCS 110/2from Ch. 120, par. 439.32
35 ILCS 110/3from Ch. 120, par. 439.33
35 ILCS 110/3-5
35 ILCS 110/3-10from Ch. 120, par. 439.33-10
35 ILCS 110/9from Ch. 120, par. 439.39
35 ILCS 115/1.05 new
35 ILCS 115/2from Ch. 120, par. 439.102
35 ILCS 115/3from Ch. 120, par. 439.103
35 ILCS 115/3-5
35 ILCS 115/3-10from Ch. 120, par. 439.103-10
35 ILCS 120/Act title
35 ILCS 120/1from Ch. 120, par. 440
35 ILCS 120/1.05 new
35 ILCS 120/2from Ch. 120, par. 441
35 ILCS 120/2-5
35 ILCS 120/2-10
35 ILCS 120/2-12
35 ILCS 120/2afrom Ch. 120, par. 441a
35 ILCS 120/2cfrom Ch. 120, par. 441c
35 ILCS 120/3from Ch. 120, par. 442
50 ILCS 470/31
55 ILCS 5/5-1006from Ch. 34, par. 5-1006
55 ILCS 5/5-1006.5
55 ILCS 5/5-1006.7
55 ILCS 5/5-1007from Ch. 34, par. 5-1007
55 ILCS 5/5-1008.5
65 ILCS 5/8-11-1from Ch. 24, par. 8-11-1
65 ILCS 5/8-11-1.3from Ch. 24, par. 8-11-1.3
65 ILCS 5/8-11-1.4from Ch. 24, par. 8-11-1.4
65 ILCS 5/8-11-1.6
65 ILCS 5/8-11-1.7
65 ILCS 5/11-74.3-6
70 ILCS 200/245-12
70 ILCS 750/25
70 ILCS 1605/30
70 ILCS 3610/5.01from Ch. 111 2/3, par. 355.01
70 ILCS 3615/4.03from Ch. 111 2/3, par. 704.03
35 ILCS 130/4bfrom Ch. 120, par. 453.4b
35 ILCS 130/9from Ch. 120, par. 453.9
35 ILCS 130/9e
35 ILCS 130/9f
35 ILCS 135/11from Ch. 120, par. 453.41
35 ILCS 135/11a
35 ILCS 143/10-30
35 ILCS 5/304from Ch. 120, par. 3-304
35 ILCS 5/218
35 ILCS 5/227
425 ILCS 30/2from Ch. 127 1/2, par. 102
425 ILCS 30/3.5
425 ILCS 30/3.6 new
425 ILCS 30/24from Ch. 127 1/2, par. 124
425 ILCS 35/1from Ch. 127 1/2, par. 127
425 ILCS 35/3.5 new
35 ILCS 200/20-130
35 ILCS 5/244 new
35 ILCS 5/207from Ch. 120, par. 2-207
35 ILCS 105/9from Ch. 120, par. 439.9
35 ILCS 110/9from Ch. 120, par. 439.39
35 ILCS 115/9from Ch. 120, par. 439.109
35 ILCS 120/3from Ch. 120, par. 442
50 ILCS 753/20
805 ILCS 5/15.35from Ch. 32, par. 15.35
805 ILCS 5/15.65from Ch. 32, par. 15.65
230 ILCS 45/25-90
230 ILCS 40/60
35 ILCS 200/15-170
35 ILCS 200/10-40
35 ILCS 200/10-50
35 ILCS 200/15-40
35 ILCS 200/9-45
35 ILCS 200/11-15
230 ILCS 10/13from Ch. 120, par. 2413
75 ILCS 5/4-9from Ch. 81, par. 4-9
75 ILCS 10/5from Ch. 81, par. 115
75 ILCS 16/30-45
35 ILCS 5/203
35 ILCS 5/241 new
35 ILCS 200/18-185
405 ILCS 20/3afrom Ch. 91 1/2, par. 303a
405 ILCS 20/3bfrom Ch. 91 1/2, par. 303b
405 ILCS 20/3efrom Ch. 91 1/2, par. 303e
405 ILCS 20/3ffrom Ch. 91 1/2, par. 303f
405 ILCS 20/4from Ch. 91 1/2, par. 304
405 ILCS 20/5from Ch. 91 1/2, par. 305
405 ILCS 20/6from Ch. 91 1/2, par. 306
405 ILCS 20/7from Ch. 91 1/2, par. 307

Replaces everything after the enacting clause. 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.

Senate Floor Amendment No. 3
Makes changes to the bill as amended by Senate Amendment No. 2. Provides that the aggregate amount of tax credits under the Music and Musicians Tax Credit and Jobs Act may not exceed $2,000,000 (in the amended bill, $1,000,000) during any calendar year. In provisions amending the Illinois Income Tax Act, provides that no carryover deduction shall exceed $500,000 for any taxable year ending on or after December 31, 2024 and before December 31, 2027 (in the amended bill, on or after December 31, 2024 only). Deletes provisions providing that vacancies in the terms of office of members of a community mental health board shall be filled with the advice of the community mental health board. Changes the effective date for the Interchange Fee Prohibition Act from February 1, 2025, to July 1, 2025, and makes other changes concerning the effective date.

Senate Floor Amendment No. 4
Further amends the Sports Wagering Act. Makes changes concerning the rate of tax for the privilege of holding a license to operate sports wagering under the Act. Makes other changes concerning the Sports Wagering Act.

Senate Floor Amendment No. 5
Deletes reference to:
New Act
425 ILCS 30/2from Ch. 127 1/2, par. 102
425 ILCS 30/3.5
425 ILCS 30/3.6 new
425 ILCS 30/24from Ch. 127 1/2, par. 124
425 ILCS 35/1from Ch. 127 1/2, par. 127
425 ILCS 35/3.5 new

Removes provisions creating the Ground-Based Sparkler Purchaser Excise Tax Act.

Actions 
DateChamber Action
  2/7/2024HouseFiled with the Clerk by Rep. La Shawn K. Ford
  2/7/2024HouseFirst Reading
  2/7/2024HouseReferred to Rules Committee
  3/5/2024HouseAssigned to Revenue & Finance Committee
  3/8/2024HouseTo Revenue - Sales, Amusement and Other Taxes Subcommittee
  3/12/2024HouseHouse Committee Amendment No. 1 Filed with Clerk by Rep. La Shawn K. Ford
  3/12/2024HouseHouse Committee Amendment No. 1 Referred to Rules Committee
  3/20/2024HouseRe-assigned to Cities & Villages Committee
  3/20/2024HouseHouse Committee Amendment No. 1 Rules Refers to Cities & Villages Committee
  4/2/2024HouseHouse Committee Amendment No. 1 Adopted in Cities & Villages Committee; by Voice Vote
  4/2/2024HouseDo Pass as Amended / Short Debate Cities & Villages Committee; 011-003-000
  4/3/2024HousePlaced on Calendar 2nd Reading - Short Debate
  4/15/2024HouseHouse Floor Amendment No. 2 Filed with Clerk by Rep. La Shawn K. Ford
  4/15/2024HouseHouse Floor Amendment No. 2 Referred to Rules Committee
  4/17/2024HouseHouse Floor Amendment No. 2 Rules Refers to Cities & Villages Committee
  4/17/2024HouseSecond Reading - Short Debate
  4/17/2024HouseHeld on Calendar Order of Second Reading - Short Debate
  4/17/2024HouseHouse Floor Amendment No. 2 Recommends Be Adopted Cities & Villages Committee; 011-004-000
  4/18/2024HouseHouse Floor Amendment No. 2 Adopted
  4/18/2024HousePlaced on Calendar Order of 3rd Reading - Short Debate
  4/18/2024HouseThird Reading - Short Debate - Passed 101-000-000
  4/18/2024HouseAdded Chief Co-Sponsor Rep. Eva-Dina Delgado
  4/19/2024SenateArrive in Senate
  4/19/2024SenatePlaced on Calendar Order of First Reading April 30, 2024
  4/24/2024SenateChief Senate Sponsor Sen. Bill Cunningham
  4/24/2024SenateFirst Reading
  4/24/2024SenateReferred to Assignments
  5/1/2024SenateAssigned to Executive
  5/1/2024SenateRule 2-10 Committee Deadline Established As May 10, 2024
  5/10/2024SenateRule 2-10 Committee Deadline Established As May 17, 2024
  5/15/2024SenateAlternate Chief Sponsor Changed to Sen. Don Harmon
  5/15/2024SenateSenate Committee Amendment No. 1 Filed with Secretary by Sen. Don Harmon
  5/15/2024SenateSenate Committee Amendment No. 1 Referred to Assignments
  5/15/2024SenateSenate Committee Amendment No. 1 Assignments Refers to Executive
  5/15/2024SenateSenate Committee Amendment No. 1 Adopted
  5/15/2024SenateDo Pass as Amended Executive; 007-004-000
  5/15/2024SenatePlaced on Calendar Order of 2nd Reading May 16, 2024
  5/16/2024SenateSecond Reading
  5/16/2024SenatePlaced on Calendar Order of 3rd Reading May 17, 2024
  5/17/2024SenateRule 2-10 Third Reading/Passage Deadline Established As May 24, 2024
  5/24/2024SenateRule 2-10 Third Reading Deadline Established As May 25, 2024
  5/25/2024SenateSenate Floor Amendment No. 2 Filed with Secretary by Sen. Celina Villanueva
  5/25/2024SenateSenate Floor Amendment No. 2 Referred to Assignments
  5/25/2024SenateSenate Floor Amendment No. 3 Filed with Secretary by Sen. Celina Villanueva
  5/25/2024SenateSenate Floor Amendment No. 3 Referred to Assignments
  5/25/2024SenateRule 2-10 Third Reading Deadline Established As May 26, 2024
  5/26/2024SenateAlternate Chief Sponsor Changed to Sen. Celina Villanueva
  5/26/2024SenateSenate Floor Amendment No. 2 Be Approved for Consideration Assignments
  5/26/2024SenateSenate Floor Amendment No. 3 Be Approved for Consideration Assignments
  5/26/2024SenateSenate Floor Amendment No. 4 Filed with Secretary by Sen. Celina Villanueva
  5/26/2024SenateSenate Floor Amendment No. 4 Referred to Assignments
  5/26/2024SenateSenate Floor Amendment No. 4 Be Approved for Consideration Assignments
  5/26/2024SenateSenate Floor Amendment No. 5 Filed with Secretary by Sen. Celina Villanueva
  5/26/2024SenateSenate Floor Amendment No. 5 Referred to Assignments
  5/26/2024SenateSenate Floor Amendment No. 5 Be Approved for Consideration Assignments
  5/26/2024SenateRecalled to Second Reading
  5/26/2024SenateSenate Floor Amendment No. 2 Adopted; Villanueva
  5/26/2024SenateSenate Floor Amendment No. 3 Adopted; Villanueva
  5/26/2024SenateSenate Floor Amendment No. 4 Adopted; Villanueva
  5/26/2024SenateSenate Floor Amendment No. 5 Adopted; Villanueva
  5/26/2024SenatePlaced on Calendar Order of 3rd Reading
  5/26/2024SenateThird Reading - Passed; 037-022-000
  5/26/2024SenateAdded as Alternate Co-Sponsor Sen. Omar Aquino
  5/26/2024HouseArrived in House
  5/26/2024HousePlaced on Calendar Order of Concurrence Senate Amendment(s) 1, 2, 3, 4, 5
  5/27/2024HouseRemove Chief Co-Sponsor Rep. Eva-Dina Delgado
  5/28/2024HouseChief Sponsor Changed to Rep. Kelly M. Burke
  5/28/2024HouseAdded Chief Co-Sponsor Rep. Emanuel "Chris" Welch
  5/28/2024HouseSenate Committee Amendment No. 1 Motion Filed Concur Rep. Kelly M. Burke
  5/28/2024HouseSenate Floor Amendment No. 2 Motion Filed Concur Rep. Kelly M. Burke
  5/28/2024HouseSenate Floor Amendment No. 3 Motion Filed Concur Rep. Kelly M. Burke
  5/28/2024HouseSenate Floor Amendment No. 4 Motion Filed Concur Rep. Kelly M. Burke
  5/28/2024HouseSenate Floor Amendment No. 5 Motion Filed Concur Rep. Kelly M. Burke
  5/28/2024HouseSenate Committee Amendment No. 1 Motion to Concur Referred to Rules Committee
  5/28/2024HouseSenate Floor Amendment No. 2 Motion to Concur Referred to Rules Committee
  5/28/2024HouseSenate Floor Amendment No. 3 Motion to Concur Referred to Rules Committee
  5/28/2024HouseSenate Floor Amendment No. 4 Motion to Concur Referred to Rules Committee
  5/28/2024HouseSenate Floor Amendment No. 5 Motion to Concur Referred to Rules Committee
  5/28/2024HouseSenate Committee Amendment No. 1 Motion to Concur Rules Referred to Revenue & Finance Committee
  5/28/2024HouseSenate Floor Amendment No. 2 Motion to Concur Rules Referred to Revenue & Finance Committee
  5/28/2024HouseSenate Floor Amendment No. 3 Motion to Concur Rules Referred to Revenue & Finance Committee
  5/28/2024HouseSenate Floor Amendment No. 4 Motion to Concur Rules Referred to Revenue & Finance Committee
  5/28/2024HouseSenate Floor Amendment No. 5 Motion to Concur Rules Referred to Revenue & Finance Committee
  5/28/2024HouseSenate Committee Amendment No. 1 Motion to Concur Recommends Be Adopted Revenue & Finance Committee; 012-007-000
  5/28/2024HouseSenate Floor Amendment No. 2 Motion to Concur Recommends Be Adopted Revenue & Finance Committee; 012-002-000
  5/28/2024HouseSenate Floor Amendment No. 3 Motion to Concur Recommends Be Adopted Revenue & Finance Committee; 012-007-000
  5/28/2024HouseSenate Floor Amendment No. 4 Motion to Concur Recommends Be Adopted Revenue & Finance Committee; 012-007-000
  5/28/2024HouseSenate Floor Amendment No. 5 Motion to Concur Recommends Be Adopted Revenue & Finance Committee; 012-007-000
  5/29/2024HouseMotion Filed to Reconsider Vote Rep. Jennifer Gong-Gershowitz
  5/29/2024HouseMotion to Reconsider Vote - Prevails 067-042-000
  5/29/2024HouseMotion to Suspend Rule
  5/29/2024HouseMotion to Suspend Rule Prevailed 065-040-000
  5/29/2024HouseSenate Committee Amendment No. 1 House Concurs 060-047-000
  5/29/2024HouseSenate Floor Amendment No. 2 House Concurs 060-047-000
  5/29/2024HouseSenate Floor Amendment No. 3 House Concurs 060-047-000
  5/29/2024HouseSenate Floor Amendment No. 4 House Concurs 060-047-000
  5/29/2024HouseSenate Floor Amendment No. 5 House Concurs 060-047-000
  5/29/2024HouseHouse Concurs
  5/29/2024HousePassed Both Houses
  6/7/2024HouseSent to the Governor
  6/7/2024HouseGovernor Approved
  6/7/2024HouseEffective Date June 7, 2024; some provisions effective July 1, 2024; some provisions effective January 1, 2025; some provisions effective July 1, 2025
  6/7/2024HousePublic Act . . . . . . . . . 103-0592
  6/10/2024SenateAdded as Alternate Chief Co-Sponsor Sen. Elgie R. Sims, Jr.

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