South Cook News

Celina Villanueva introduced SB2021 in the Illinois Senate on Feb. 6, 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. Removes provisions providing that the pass-through entity level election applies only for tax years beginning prior to January 1, 2026. Effective immediately."

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

In essence, this bill amends the Illinois Income Tax Act to extend the availability of the pass-through entity level election beyond the previously set limit of tax years beginning prior to January 1, 2026. By removing restrictions tied to this date, the amendment allows pass-through entities, such as partnerships and Subchapter S corporations, to continue electing to pay income tax at the entity level. This election facilitates a workaround to the federal cap on state and local tax deductions for individuals by permitting the entity to deduct the state taxes paid, potentially lowering overall federal tax liability for the entity's owners. The bill is effective immediately.

Celina Villanueva has proposed another five bills since the beginning of the 104th session.

Villanueva graduated from the University of Illinois at Urbana-Champaign in 2008 with a BA.

Celina Villanueva is currently serving in the Illinois State Senate, representing the state's 12th Senate District. She replaced previous state senator Steven Landek in 2023.

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
SB2021	02/06/2025	Amends the Illinois Income Tax Act. Removes provisions providing that the pass-through entity level election applies only for tax years beginning prior to January 1, 2026. Effective immediately.
SB2022	02/06/2025	Creates the Safe Patient Limits Act. Provides the maximum number of patients that may be assigned to a registered nurse in specified situations. Provides that nothing shall preclude a facility from assigning fewer patients to a registered nurse than the limits provided in the Act. Provides that the maximum patient assignments may not be exceeded, regardless of the use and application of any patient acuity system. Requires the Department of Public Health to adopt rules governing the implementation and administration of the Act. Provides that all facilities shall adopt written policies and procedures for the training and orientation of nursing staff and that no registered nurse shall be assigned to a nursing unit or clinical area unless that nurse has, among other things, demonstrated competence in providing care in that area. Provides requirements for the Act's implementation. Establishes recordkeeping requirements. Provides rights and protections for nurses. Contains a severability provision and other provisions. Amends the Hospital Licensing Act. Provides that a hospital shall not mandate that a registered professional nurse delegate nursing interventions. Makes changes concerning staffing plans. Amends the Nurse Practice Act. Requires the exercise of professional judgment by a direct care registered professional nurse in the performance of his or her scope of practice to be provided in the exclusive interests of the patient.
SB2023	02/06/2025	Amends the Electricity Excise Tax Law. Provides that, beginning July 1, 2025, the tax under the Act is imposed on the operator of an electric vehicle charging station for the electric power transferred for the purpose of charging an electric vehicle. Provides that the tax is not imposed on a person who purchases electricity at an electric vehicle charging station to charge or recharge the battery or other energy storage device of an electric vehicle or on a person who acquires such electricity for free. Provides that the term "purchase price" includes consideration paid by an operator of an electric vehicle charging station to its supplier for the electrical power transferred to the operator's customers for the purpose of charging or recharging the battery or other energy storage device of an electric vehicle. Provides that the term "purchase price" does not include the consideration paid to an operator of an electric vehicle charging station by its customer for the electrical power transferred to charge or recharge the battery or other energy storage device of an electric vehicle. Effective immediately.
SB2024	02/06/2025	Amends the Illinois Income Tax Act. Creates an income tax credit for each taxpayer that manufactures renewable diesel in Illinois for use by a rail carrier. Provides that the amount of the credit is $1 per gallon of renewable diesel that is manufactured by the taxpayer in the State for use by a rail carrier. Effective immediately.
SB2025	02/06/2025	Amends the Illinois Income Tax Act and the Prevailing Wage Act. Provides that certain transferable tax credits are considered public works within the meaning of the Prevailing Wage Act. Effective immediately.
SB2026	02/06/2025	Amends the Terrorism Article of the Criminal Code of 2012. Provides that "terrorist act" includes any act that is intended to cause or create and does cause or create substantial damage to or destruction of any building or facility containing an entity providing reproductive health care as the term is defined in the Reproductive Health Act. Provides in the offense of causing a catastrophe that "vital public facility" includes an entity providing reproductive health care as the term is defined in the Reproductive Health Act. Effective immediately.
SB2027	02/06/2025	Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that there is a rebuttable presumption that the exemption under the Acts for motor vehicles that are sold in this State to a nonresident and are not titled in this State does not apply if the purchaser is a limited liability company and a member of the limited liability company is a resident of Illinois. Provides that the rolling stock exemption for limousines applies only to limousines that are not subject to the provisions of the Transportation Network Providers Act. Amends the Illinois Vehicle Code. Provides that the motor vehicle privilege tax does not apply if the motor vehicle is purchased for the purpose of resale by a retailer registered under the Retailers' Occupation Tax Act. Effective immediately.
SB2028	02/06/2025	Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Creates an exemption for equipment and materials placed in service on or after January 1, 2026 that are incorporated into or used in the business of providing broadband services. Effective immediately.
SB2029	02/06/2025	Amends the Property Tax Code. Provides that, when the county, as trustee, files one petition for more than one delinquent tax lien or certificate, the county may request that the court issue a tax deed to the county, as trustee, without holding a judicial tax deed auction. Provides that the county shall offer the parcel for sale at a public auction within 120 days of recording the tax deed. Sets forth requirements for the county auction. Provides that any owner of property sold under any provision of the Code who sustains loss or damage by reason of the issuance of a tax deed shall have the right to recover surplus equity that was lost in the property through an award of indemnity. Amends the Mortgage Rescue Fraud Act. Provides that a distressed property conveyance contract must contain a statement that the property owner may have the right to obtain money for any equity lost if a tax deed is issued. Effective immediately.
SB2030	02/06/2025	Amends the Property Tax Code. Provides that, in counties in which the county board so provides, by ordinance or resolution, owners of income-producing properties in the county shall file physical descriptions of their properties with the chief county assessment officer upon request of the chief county assessment officer. Sets forth the period of time during which those provisions apply. Provides that the request for information shall include an individualized statement specifying all physical description information that the assessor's office has on record or recorded against the property and shall contain a statement that the owner may confirm the information if no changes are required. Imposes certain penalties if the property owner fails to respond to a request for information. Amends the Freedom of Information Act to provide that financial records and data related to real estate income, expenses, and occupancy submitted by or on behalf of a property owner to a chief county assessment officer, except if submitted as part of an assessment appeal, are exempt from disclosure. Effective immediately.
SB2031	02/06/2025	Amends the Illinois Marriage and Dissolution of Marriage Act. Provides that, in determining an allocation of parenting time, a court is prohibited from viewing a completion of a treatment program by a parent or nonparent who is a convicted sex offender as evidence supporting the child's physical, mental, moral, or emotional health if the conviction involved any minor who lived in the sex offender's home.
SB2032	02/06/2025	Amends the Abused and Neglected Child Reporting Act. In the definition of "abused child", changes the list of persons who may be consider a perpetrator of abuse to include a child's parent, a parent's paramour, or any other person 14 years of age or older who is responsible for the child's welfare, is an immediate family member, or resides in the same home as the child.
SB2033	02/06/2025	Creates the Immigration Safe Zones Act. Provides that, within 60 days after the effective date of the Act, the Attorney General shall, in consultation with the appropriate stakeholders, publish model policies limiting assistance with immigration enforcement to the fullest extent possible consistent with federal and State law ensuring that the following facilities remain safe and accessible to all residents of this State, regardless of immigration status: (1) State-funded schools, including licensed day care centers, pre-schools, and other early learning programs; elementary and secondary schools, and institutions of higher education; (2) State-funded medical treatment and health care facilities, including hospitals, health clinics, emergency or urgent care facilities, nursing homes, group homes for persons with developmental disabilities, community-integrated living arrangements, and State mental health facilities; (3) public libraries; (4) facilities operated by the Office of the Secretary of State; and (5) courts in this State. Provides that, on and after the effective date of the Act, all applications, questionnaires, and interview forms used in relation to benefits, opportunities, or services provided by a State agency or in-State or in-district tuition verification, scholarships, grants, or services provided by a public elementary or secondary school or public institution of higher education shall be promptly reviewed by that State agency, school, or institution, and any questions regarding citizenship or immigration status, other than those required by statute, ordinance, federal law, or court order, shall be removed within 60 days after the effective date of the Act. Makes other changes. Effective immediately.
SB2034	02/06/2025	Amends the Medical Assistance Article of the Illinois Public Aid Code. Provides that the Department of Healthcare and Family Services may provide medical assistance coverage to persons who are foreign-born victims of human trafficking, torture, or other serious crimes, and their derivative family members, if such persons meet certain residency and income requirements and meet one of the following conditions: (i) have filed an application for asylum status that is pending with the appropriate federal agency or have a pending appeal of such an application; (ii) are receiving services through a federally funded treatment center; (iii) have filed an application for T nonimmigrant status; (iv) have filed an application for U nonimmigrant status; or (v) have filed as a derivative family member of a T or U nonimmigrant status applicant. Removes language conditioning medical assistance eligibility for such persons on their eligibility for benefits under the Temporary Assistance for Needy Families Program and the Supplemental Nutrition Assistance Program.
SB2035	02/06/2025	Amends the Illinois Lottery Law. Allows a licensed lottery sales agent to enter into an agreement with a third-party entity to assist with processing the sale of lottery tickets on behalf of the licensed lottery sales agent. Requires the licensed sales agent to provide a copy of agreement to the Lottery Control Board within 5 business days of execution. Requires the agreement to include at least the following: (1) terminal usage cannot be commingled at the location; (2) a ticket may only be sold to a person physically located in the State; (3) a third-party entity shall not share or sell user data to an entity unaffiliated with the retailer or third-party entity; and (4) the third-party entity shall adhere to all rules established by the Board related to the sale of lottery ticket.
SB2036	02/06/2025	Amends the School Code. Creates the Out-of-School Time (OST) Advisory Council for the purpose of providing information and advice to the Governor and State agencies regarding State and federal policy and funding issues affecting out of school time programs. Sets forth membership, co-chairperson's and meetings. Provides that the OST Advisory Council shall: (1) provide information on the status of funding provided for OST programs in each fiscal year; (2) provide recommendations on legislative and administrative action needed to ensure that funding for before and after school programs is allocated promptly to qualified providers of OST programs; (3) provide information on the quality of services and accountability measures that are appropriate for school-age children and youth; (4) provide information regarding challenges faced by OST programs that impede the provision of the best possible services; (5) provide recommendations on the equitable reach of OST programs to ensure that the State has policies in place that promote access to the children and youth most in need of services; (6) make recommendations to the Governor and State agencies on reporting requirements, priority points, statewide evaluation, and licensure for OST programs; and (7) create and deliver to the Governor and General Assembly an annual report on statewide successes in OST and areas of growth for the future.
SB2037	02/06/2025	Creates the Digital Age Assurance Act. Provides that specified manufacturers shall take commercially reasonable and technically feasible steps to, upon activation of a device, determine or estimate the age of the device's primary user and provide websites, applications, application stores, and online services with a digital signal regarding the user's age. Sets forth requirements for any website, application, or online service that makes available mature content. Provides that a website, application, or online service with actual knowledge that a user is under 18 years of age shall, to the extent commercially reasonable and technically feasible, provide readily available features for parents or guardians to support a minor with respect to the minor's use of the website, application, or online service. Provides that specified manufacturers shall comply with the Act in a nondiscriminatory manner. Provides that the Attorney General may commence a civil action to enforce the provisions of the Act. Sets forth provisions concerning civil actions. Limits home rule. Effective January 1, 2026.
SB2038	02/06/2025	Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that, for persons dying on or after January 1, 2026, the amount of the Illinois estate tax shall be the amount of the Illinois taxable estate, multiplied by the Illinois estate tax rate. Sets forth the estate tax rate. Provides that the "Illinois taxable estate" means the decedent's federal gross estate, subject to certain modifications, including a deduction in the amount of $4,000,000. Makes conforming changes with respect to the generation-skipping transfer tax. Effective immediately.
SB2039	02/06/2025	Amends the Board of Higher Education Act. Provides that, by January 15, 2027 and January 15 of each subsequent school year, the Board of Higher Education, in collaboration with the Illinois Community College Board and the Illinois Student Assistance Commission, shall prepare and release a State Data Dashboard Report and Data Dashboard Report for each public institution of higher education and each private college and university in the State. Lists the data required to be collected by the report. Requires the Board to publish the report on a publicly available website. Allows the Board to adopt rules to administer the provisions.
SB2040	02/06/2025	Amends the Illinois Vehicle Code. Provides that any personal property belonging to the vehicle owner in a vehicle subject to a lien shall be subject to that lien, except for the specified items, which may be claimed by immediate family members at the authorization of the vehicle owner. Establishes registration requirements for commercial vehicle safety relocators and tasks the Illinois Commerce Commission with oversight duties and the imposition of penalties. Provides that commercial vehicle safety relocators must follow specified business address requirements. Sets forth provisions concerning liens against personal property in a towed vehicle, making false statements and the power of the Commission to deny an application or revoke registration from a commercial vehicle safety relocator, and the relocation and redemption of vehicles. Makes changes regarding liability for violations of specified provisions of the Code. Requires a commercial vehicle safety relocator to designate a registered agent within the State. Adds provisions concerning vehicle impoundment, failure to satisfy fines or penalties assessed by the Commission, and suspension of tow truck registrations. Makes other changes.
SB2041	02/06/2025	Amends the Illinois Income Tax Act. In provisions concerning the estimated tax, provides that the required annual payment is the lesser of: (i) 90% of the tax shown on the return for the taxable year, or if no return is filed, 90% of the tax for the year; (ii) 100% of the tax shown on the return of the taxpayer for the preceding taxable year if a return showing a liability for tax was filed by the taxpayer for the preceding taxable year and the preceding year was a taxable year of 12 months; or (iii) 90% of the tax for the taxable year that would have been due based on the Act as it exists on the first day of the taxable year. Effective immediately.
SB1617	02/04/2025	Amends the Mental Health and Developmental Disabilities Administrative Act. Requires the Department of Human Services to establish reimbursement rates that build toward livable wages for front-line personnel in residential and day programs and service coordination agencies serving persons with intellectual and developmental disabilities. Provides that for community-based providers serving persons with intellectual or developmental disabilities, subject to federal approval, the rates taking effect for services delivered on or after July 1, 2025 shall be increased sufficiently to: (i) provide a minimum $2.00 per hour wage increase over the wages in effect on June 30, 2025 for front-line personnel; and (ii) provide wages for all other residential non-executive direct care staff, excluding direct support professionals, at the U.S. Department of Labor's average wage as defined, by rule, by the Department. Amends the Illinois Public Aid Code. Provides that for ID/DD facilities and MC/DD facilities, the rates taking effect for services delivered on or after July 1, 2025, shall be increased sufficiently to: (i) provide a minimum $2.00 per hour wage increase over the wages in effect on June 30, 2025 for front-line personnel; and (ii) provide wages for all other residential non-executive direct care staff, excluding direct support professionals, at the U.S. Department of Labor's average wage as defined, by rule, by the Department. Requires the same increase for front-line personnel employed at community-based providers serving persons with intellectual or developmental disabilities. Amends the Illinois Administrative Procedure Act. Grants the Departments of Human Services and Healthcare and Family Services emergency rulemaking authority. Effective immediately.
SB1618	02/04/2025	Amends the Liquor Control Act of 1934. Creates a distillery shipper's license, a class 3 craft distiller license, and a spirits showcase permit. Provides that a class 3 craft distiller license, which may be issued to a distiller or a non-resident dealer, shall allow the manufacture of no more than 100,000 gallons of spirits per year and shall allow the sale of spirits from the class 3 craft distiller's in-state or out-of-state class 3 craft distillery premises to retail licensees, class 3 brewers, and class 3 craft distillers as long as the class 3 craft distiller licensee meets certain requirements. Authorizes a class 3 craft distiller to self-distribute subject to certain requirements and limitations. Provides that a distillery shipper's license shall allow a person with an Illinois distiller license, a craft distiller license, a class 1 craft distiller license, a class 2 craft distiller license, or a class 3 craft distiller license or who is licensed to make spirits under the laws of another state to ship spirits directly to a resident of this State who is 21 years of age or older for that resident's personal use and not for resale. Provides that a spirits showcase permit shall allow an Illinois-licensed distributor to transfer a portion of its spirits inventory from its licensed premises to the premises specified in the spirits showcase permit license; in the case of a class 3 craft distiller, to transfer only spirits the class 3 craft distiller manufactures from its licensed premises to the premises specified in the spirits showcase permit license; and to sell or offer for sale at retail, only in the premises specified in the spirits showcase permit license, the transferred or delivered spirits for on or off premises consumption, but not for resale in any form and to sell to non-licensees not more than 156 fluid ounces of spirits per person. Sets forth provisions concerning licensure application; fees; recordkeeping; and shipping and delivery of spirits. Preempts home rule powers. Makes conforming and other changes.
SB1307	01/28/2025	Amends the Environmental Protection Act. Requires the Environmental Protection Agency to annually review and update the underlying data for, and use of, indicators used to determine whether a community is designated as an environmental justice community and to establish a process by which communities not designated as environmental justice communities may petition for such a designation. Provides that an applicant for a permit for the construction of a new source that will become a major source subject to the Clean Air Act Permit Program to be located in an environmental justice community or a new source that has or will require a federally enforceable State operating permit and that will be located in an environmental justice community must conduct a public meeting prior to submission of the permit application and must submit with the permit application an environmental justice assessment identifying the potential environmental and health impacts to the area associated with the proposed project. Provides requirements for the environmental justice assessment. Contains provisions regarding public participation requirements for permitting transactions in an environmental justice community. Provides that, if the Agency grants a permit to construct, modify, or operate a facility that emits air pollutants and is classified as a minor source, a third party may petition the Pollution Control Board for a hearing to contest the issuance of the permit. Contains provisions regarding environmental justice grievances. Defines terms. Contains other provisions.
SB0120	01/17/2025	Amends the Illinois Act on the Aging. In provisions concerning the Community Care Program, provides that, subject to federal approval, on and after January 1, 2026, rates for in-home services shall be increased to $32.75 to sustain a minimum wage of $20 per hour for direct service workers. As a condition of their eligibility for the $32.75 in-home services rate, requires in-home services providers to (i) certify to the Department on Aging that they remain in compliance with the mandated wage increase for direct service workers and (ii) submit cost reports. Provides that fringe benefits shall not be reduced in relation to the rate increases. Provides that beginning January 1, 2028, the Department shall ensure that each in-home service provider spends a minimum of 80% of total payments the provider receives for homecare aide services it furnishes under the Community Care Program on total compensation for direct service workers who furnish those services. Requires the Department to adopt rules on financial reporting and minimum direct service worker costs. Authorizes the Department to sanction a provider that fails to meet the requirements of the amendatory Act. Defines terms.
SB0144	01/17/2025	Amends the School Code. Prohibits a charter from being granted to an organization that operates a private, parochial, or non-public school or child care facility. Provides that a charter school shall spend no less than 90% of its budget on direct-service costs for students. Removes provisions regarding the closure of charter schools, the use of unspent public funds, and the procedures for disposition of property and assets. Requires the governing body of a charter school that is the subject of a school action to work collaboratively with local school educators and families of students attending the charter school to ensure successful integration of affected students into new learning environments. Requires, for a charter school closure, the governing body of the charter school to ensure that all students of the charter school at the time of the closure will be guaranteed a seat at a receiving school and that all teachers of the charter school at the time of the closure will be guaranteed a job at a receiving school. Sets forth requirements for school transition plans. Requires the governing body of the charter school to designate at least 3 opportunities for public comment at a hearing or meeting on the proposed school action.