Metro East Sun

Jay Hoffman introduced HB1824 in the Illinois House on Jan. 28, 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: "Creates the Master Development Plan Recognition Act. Provides that certain contributions made by the State or units of local government are considered made pursuant to a master development plan within the meaning of Section 118 of the Internal Revenue Code of 1986. Amends the Illinois Income Tax Act. Creates a deduction for capital contributions that are made pursuant to a master development plan and that are included in the taxpayer's federal taxable income for the taxable year under Section 118 of the Internal Revenue Code. Effective immediately."

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

In essence, the bill establishes the Master Development Plan Recognition Act, allowing selected state and local government contributions to be recognized as capital contributions under Section 118 of the Internal Revenue Code. Under the Illinois Income Tax Act amendment, taxpayers can also deduct these contributions from their taxable income, provided they are included in federal taxable income. These provisions apply if the contributions are designated under an official master development plan approved by the corresponding government entity. This act aims to incentivize economic growth and redevelopment throughout Illinois by formalizing financial assistance programs and offering tax benefits that align with federal tax laws. The Act takes effect immediately upon enactment.

Jay Hoffman has proposed another 72 bills since the beginning of the 104th session.

Hoffman graduated from Illinois State University in 1983 with a BS and again in 1986 from Saint Louis University School of Law with a JD.

Jay Hoffman is currently serving in the Illinois State House, representing the state's 113th House District. He replaced previous state representative Scott Penny in 2013.

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
HB1824	01/28/2025	Creates the Master Development Plan Recognition Act. Provides that certain contributions made by the State or units of local government are considered made pursuant to a master development plan within the meaning of Section 118 of the Internal Revenue Code of 1986. Amends the Illinois Income Tax Act. Creates a deduction for capital contributions that are made pursuant to a master development plan and that are included in the taxpayer's federal taxable income for the taxable year under Section 118 of the Internal Revenue Code. Effective immediately.
HB1825	01/28/2025	Amends the Criminal Code of 2012. Provides that a person is legally accountable for the conduct of another when, acting as an aggressor as provided in the Code, he or she causes another to use force in defense of himself or another and that use of force is the proximate cause of injury to a third party.
HB1826	01/28/2025	Amends the Property Tax Code. Provides that, for taxable year 2026, the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption is $75,000 (currently, $65,000). Provides that, beginning in taxable year 2027, 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.
HB1828	01/28/2025	Amends the Public Utilities Act. Provides that the Illinois Commerce Commission, in a general rate case proceeding initiated by a public utility that provides water and wastewater service in Illinois, is authorized to approve rate designs requested by a public utility that provides water and wastewater service in Illinois if it finds that such rate designs will enhance the equitable provision of safe, reliable, and affordable water and wastewater services or are otherwise in the public interest. Provides that if the Commission finds that any rate design will enhance the equitable provision of safe, reliable, and affordable water and wastewater services or is in the public interest, the Commission shall enter an order approving such rate design. Requires the Commission to take certain evidence presented by the public utility into account when entering its order. Provides that the Commission may require the public utility, in addition to and as part of the required notice to its customers, to provide a description of any rate design being considered in the proceeding, a statement of the estimated bill impact as a result of rate design approved by the Commission, and any other information that the Commission deems necessary. Provides that the Commission may adopt rules to implement the provisions. Effective immediately.
HB1759	01/27/2025	Amends the Illinois Income Tax Act. Makes a technical change in a Section concerning the short title.
HB1760	01/27/2025	Amends the Illinois Income Tax Act. Makes a technical change in a Section concerning the short title.
HB1761	01/27/2025	Amends the Illinois Income Tax Act. Makes a technical change in a Section concerning the short title.
HB1778	01/27/2025	Amends the Department of Central Management Services Law of the Civil Administrative Code of Illinois. Provides that, within 30 days after the Department of Labor makes a revision to the prevailing rate of hourly wages to be paid under the Prevailing Wage Act, the Department of Central Management Services shall revise the salaries and rates of pay for all employees who are required to be paid the revised prevailing rate of hourly wages. Directs the Department to coordinate with the Department of Labor to receive updates concerning revisions to the prevailing rate of hourly wages as necessary to comply with this requirement.
HB1779	01/27/2025	Amends the Southwest Regional Port District Act. Makes a technical change in a Section concerning the short title.
HB1780	01/27/2025	Amends the Southwest Regional Port District Act. Makes a technical change in a Section concerning the short title.
HB1781	01/27/2025	Amends the Southwest Regional Port District Act. Makes a technical change in a Section concerning the short title.
HB1782	01/27/2025	Amends the Insurance Producers, Limited Insurance Representatives, and Registered Firms Article of the Illinois Insurance Code. Provides that the annual registration fee for an education provider that is not based in the State of Illinois is $2,000. Makes a conforming change.
HB1791	01/27/2025	Amends the Property Tax Code. Provides that the fair cash value of commercial energy storage system improvements in counties with fewer than 3,000,000 inhabitants shall be determined by subtracting the allowance for physical depreciation from the commercial energy storage system trended real property cost basis. Provides that those commercial energy storage systems are not subject to equalization factors applied by the Department of Revenue or by any board of review, assessor, or chief county assessment officer. Provides that the owner of the commercial energy storage system shall commission a metes and bounds survey description of the land upon which the commercial energy storage system is located. Contains other provisions concerning the assessment of commercial energy storage systems. Effective immediately.
HB1657	01/24/2025	Amends the Fire Protection District Act. Makes a technical change in a Section concerning an election against organization as a fire protection district.
HB1658	01/24/2025	Amends the Fire Protection District Act. Makes a technical change in a Section concerning an election against organization as a fire protection district.
HB1659	01/24/2025	Amends the Illinois Municipal Code. Makes a technical change in a Section concerning veteran's and educational preference.
HB1660	01/24/2025	Amends the Illinois Municipal Code. Makes a technical change in a Section concerning veteran's and educational preference.
HB1661	01/24/2025	Amends the Illinois Public Labor Relations Act. Makes a technical change in a Section concerning the short title.
HB1662	01/24/2025	Amends the Illinois Pension Code. Makes a technical change in a Section concerning definitions.
HB1663	01/24/2025	Amends the Illinois Pension Code. Makes a technical change in a Section concerning definitions.
HB1664	01/24/2025	Amends the Illinois Pension Code. Makes a technical change in a Section concerning definitions.
HB1665	01/24/2025	Amends the Illinois Pension Code. Makes a technical change in a Section concerning definitions.
HB1666	01/24/2025	Amends the Illinois Pension Code. Makes a technical change in a Section concerning definitions.
HB1667	01/24/2025	Amends the Environmental Protection Act. Makes a technical change in a Section concerning the short title.
HB1668	01/24/2025	Amends the Environmental Protection Act. Makes a technical change in a Section concerning the short title.
HB1669	01/24/2025	Amends the Environmental Protection Act. Makes a technical change in a Section concerning the short title.
HB1670	01/24/2025	Amends the Environmental Protection Act. Makes a technical change in a Section concerning the short title.
HB1671	01/24/2025	Amends the Environmental Protection Act. Makes a technical change in a Section concerning the short title.
HB1672	01/24/2025	Amends the Code of Civil Procedure. Makes a technical change in the short title Section.
HB1673	01/24/2025	Amends the Code of Civil Procedure. Makes a technical change in the short title Section.
HB1674	01/24/2025	Amends the Code of Civil Procedure. Makes a technical change in the short title Section.
HB1675	01/24/2025	Amends the Code of Civil Procedure. Makes a technical change in the short title Section.
HB1676	01/24/2025	Amends the Code of Civil Procedure. Makes a technical change in the short title Section.
HB1677	01/24/2025	Amends the Government Electronic Records Act. Makes a technical change in a Section concerning the short title.
HB1678	01/24/2025	Amends the Illinois Employment First Act. Makes a technical change in a Section concerning the short title.
HB1679	01/24/2025	Amends the Open Operating Standards Act. Makes a technical change in a Section concerning the short title.
HB1680	01/24/2025	Amends the Uniform Racial Classification Act. Makes a technical change in a Section concerning the short title.
HB1681	01/24/2025	Amends the State Agency Student Worker Opportunity Act. Makes a technical change in a Section concerning the short title.
HB1682	01/24/2025	Amends the Labor Dispute Act. Makes a technical change in a Section concerning the short title.
HB1683	01/24/2025	Amends the Labor Dispute Act. Makes a technical change in a Section concerning the short title.
HB1684	01/24/2025	Amends the Labor Dispute Act. Makes a technical change in a Section concerning the short title.
HB1685	01/24/2025	Amends the Labor Dispute Act. Makes a technical change in a Section concerning the short title.
HB1686	01/24/2025	Amends the Labor Dispute Act. Makes a technical change in a Section concerning the short title.
HB1687	01/24/2025	Appropriates $2 from the General Revenue Fund to the Office of the Architect of the Capitol for its FY26 ordinary and contingent expenses. Effective July 1, 2025.
HB1688	01/24/2025	Appropriates $2 from the General Revenue Fund to the Office of the Attorney General for its FY26 ordinary and contingent expenses. Effective July 1, 2025.
HB1689	01/24/2025	Appropriates $2 from the General Revenue Fund to the Office of the Auditor General for its FY26 ordinary and contingent expenses. Effective July 1, 2025.
HB1690	01/24/2025	Appropriates $2 from the General Revenue Fund to the Board of Higher Education for its FY26 ordinary and contingent expenses. Effective July 1, 2025.
HB1691	01/24/2025	Appropriates $2 from the General Revenue Fund to the Capital Development Board for its FY26 ordinary and contingent expenses. Effective July 1, 2025.
HB1692	01/24/2025	Appropriates $2 from the General Revenue Fund to the Capital Development Board for FY26 capital projects. Effective July 1, 2025.
HB1693	01/24/2025	Appropriates $2 from the General Revenue Fund to the Central Illinois Economic Development Authority for its FY26 ordinary and contingent expenses. Effective July 1, 2025.
HB1694	01/24/2025	Appropriates $2 from the General Revenue Fund to Chicago State University for its FY26 ordinary and contingent expenses. Effective July 1, 2025.
HB1695	01/24/2025	Appropriates $2 from the General Revenue Fund to the Civil Service Commission for its FY26 ordinary and contingent expenses. Effective July 1, 2025.
HB1696	01/24/2025	Appropriates $2 from the General Revenue Fund to the Commission on Government Forecasting and Accountability for its FY26 ordinary and contingent expenses. Effective July 1, 2025.
HB1737	01/24/2025	Creates the Broadband Deployment Act. Sets forth provisions concerning the use of existing electric easements and public road rights-of-way by a broadband provider to install, maintain, and use broadband infrastructure to provide broadband service. Provides that no additional compensation is required for the installation and maintenance of broadband infrastructure within an easement for electricity or along an existing public road right-of-way. Provides notice requirements for a specified entity that intends to provide broadband infrastructure for broadband services pursuant to an agreement to use existing or subsequently acquired utility easements. Sets forth provisions concerning a private right of action and damages for a property owner who is challenging the broadband provider's right to use an easement for broadband services or infrastructure. Requires coordination with the relevant local governmental unit to minimize potential future relocations. Effective immediately.
HB1615	01/23/2025	Amends the Flag Display Act. Permits the United States national flag to be displayed on the grounds of a courthouse (rather than only on the top of a courthouse).
HB1616	01/23/2025	Amends the Employee Blood and Organ Donation Leave Act. Provides that a participating employee or part-time employee (rather than an employee) may use up to 10 days of leave in any 12-month period to serve as an organ donor. Provides that, for a part-time employee using leave to serve as an organ donor, the employer shall calculate the daily average pay the part-time employee received during his or her previous 2 months of employment and compensate the part-time employee in the amount of the daily average pay for the leave days used.
HB1622	01/23/2025	Amends the Workers' Compensation Act. Makes a technical change to a Section concerning the Self-Insurers Advisory Board.
HB1623	01/23/2025	Amends the Workers' Compensation Act. Makes a technical change to a Section concerning the Self-Insurers Advisory Board.
HB1624	01/23/2025	Amends the Workers' Compensation Act. Makes a technical change to a Section concerning the Self-Insurers Advisory Board.
HB1390	01/15/2025	Amends the Motor Fuel Tax Law. Repeals the definition of "supplier" and related provisions in the Motor Fuel Tax Law that establish various requirements for suppliers. Repeals a provision that prohibits a person other than a licensed distributor from acting as a supplier of special fuel within the State. Changes the definitions of "distributor" and "receiver".
HB1285	01/13/2025	Amends the Workers' Compensation Act. Makes a technical change in a Section concerning notices.
HB1286	01/13/2025	Amends the Illinois Insurance Code. Makes a technical change in a Section concerning a firefighters' continuance privilege.
HB1309	01/13/2025	Amends the Workers' Compensation Act. Provides that the rebuttable presumption concerning specified conditions or impairments of health of an employee employed as a firefighter, emergency medical technician, emergency medical technician-intermediate, advanced emergency medical technician, or paramedic is intended to shift the burden of proof to the employing entity and any party attacking the presumption must establish by clear and convincing evidence an independent and non-work related cause for the condition or disability and prove that no aspect of the employment contributed to the condition. Provides that the rebuttable presumption relating to hearing loss cannot be overcome with evidence allegedly showing that the injured employee did not meet specified exposure thresholds.
HB1310	01/13/2025	Amends the Downstate Firefighter Article of the Illinois Pension Code. In a provision that reduces the amount of the pension for a Tier 2 firefighter who retires with at least 10 years of creditable service before attaining age 55, provides that the pension of a Tier 2 firefighter who is retiring after attaining age 50 with 20 or more years of creditable service shall not be reduced. Makes a conforming change. Provides that each annual increase for Tier 2 firefighters shall be increased on the January 1 occurring either on or after the attainment of age 55 (instead of age 60) or the first anniversary of the pension start date, whichever is later, and shall be calculated at 3% of the originally granted pension (instead of calculated at the lesser of 3% or one-half the annual unadjusted percentage increase in the consumer price index-u for a 12-month period ending in September preceding each November 1). Provides that the changes shall apply without regard to whether a Tier 2 firefighter is in active service under the Article on or after the effective date of the amendatory Act. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.
HB1079	01/09/2025	Amends the Collective Bargaining Freedom Act. Makes a technical change in a Section concerning the short title.
HB1090	01/09/2025	Amends the Prevailing Wage Act. Makes formatting changes to the definition of "public works".
HB1180	01/09/2025	Amends the Illinois Public Labor Relations Act. Makes a technical change in a Section concerning the short title.
HB1181	01/09/2025	Amends the Fire Department Promotion Act. Makes a technical change in a Section concerning definitions.
HB1182	01/09/2025	Amends the Illinois Municipal Code. Makes a technical change in a Section concerning veteran's and educational preference.
HB1183	01/09/2025	Amends the Illinois Municipal Code. Makes a technical change in a Section concerning appointments by the board of fire and police commissioners.
HB1184	01/09/2025	Amends the Fire Protection District Act. Makes a technical change in a Section concerning an election against organization as a fire protection district.
HB1185	01/09/2025	Amends the Fire Protection District Act. Makes a technical change in a Section concerning an election against organization as a fire protection district.
HB1186	01/09/2025	Amends the Illinois Pension Code. Makes a technical change in a Section concerning downstate firefighters.
HB1189	01/09/2025	Amends the Prevailing Wage Act. Provides that the definition of "public works" includes all federal construction projects administered or controlled by a public body if the prevailing rate of wages is equal to or greater than the prevailing wage determination by the United States Secretary of Labor for the same locality for the same type of construction used to classify the federal construction project. Makes a conforming change. Effective July 1, 2025.
HB1226	01/09/2025	Amends the Illinois Vehicle Code. Requires every applicant for the renewal of a driver's license who is 79 years or older to renew in person. Requires every applicant for the renewal of a driver's license who is 87 years of age or or who is 75 years of age or older and holds a commercial driver's license to prove, by an actual demonstration, the applicant's ability to exercise reasonable care in the safe operation of a motor vehicle. Allows an immediate family member to submit information to the Secretary of State relative to the medical condition of a person if the condition interferes with the person's ability to operate a motor vehicle safely. Requires information to be submitted in writing in a manner and form approved by the Secretary and shall include the name of the person submitting the information. Prohibits the Secretary from accepting or acting on anonymous reports. Makes other changes. Effective July 1, 2026.