Metro East Sun

Erica Harriss introduced SB2093 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. Provides that the credit for residential real property taxes is refundable. 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 make the tax credit for residential real property taxes refundable for taxable years beginning on or after January 1, 2025. Previously, the credit was non-refundable, meaning it could only reduce a taxpayer's liability to zero, but no further benefit would be received. Under this bill, if the credit amount exceeds the taxpayer's income tax liability, the excess will be refunded to the taxpayer. Additionally, the refund will not be considered income or resources when determining eligibility or benefit levels for any means-tested government programs, unless mandated by federal law. The bill takes effect immediately upon becoming law.

Erica Harriss has proposed another 12 bills since the beginning of the 104th session.

Harriss graduated from Southern Illinois University - Edwardsville in 1999 with a BA.

Erica Harriss is currently serving in the Illinois State Senate, representing the state's 56th Senate District. She replaced previous state senator Kris Tharp 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
SB2093	02/06/2025	Amends the Illinois Income Tax Act. Provides that the credit for residential real property taxes is refundable. Effective immediately.
SB2082	02/06/2025	Creates the Adult Content Age Verification Act. Defines terms. Provides that a commercial entity that knowingly and intentionally publishes or distributes material harmful to minors on the Internet from a website that contains a substantial portion of material harmful to minors shall be subject to civil penalties if the entity fails to perform reasonable age verification methods to verify the age of individuals attempting to access the material. Provides that the Attorney General may investigate alleged violations and initiate a civil action for an injunction and to assess civil penalties. Provides that the civil penalties shall be deposited into the Cyber Exploitation of Children Fund, which shall be expended for the investigation of cybercrimes involving the exploitation of children and for no other purpose. Amends the State Finance Act to make a conforming change.
SB2083	02/06/2025	Amends the Property Tax Code. Makes changes concerning payments from the Indemnity Fund to provide that all property owners who sustain loss or damage by reason of the issuance of a tax deed are entitled to payments from the Indemnity Fund. Effective immediately.
SB2084	02/06/2025	Amends the Illinois Housing Development Act. Creates the Fairness in Property Tax Foreclosure Task Force. Sets forth the membership of the Task Force. Provides that the Task Force shall study and make recommendations concerning issues associated with property foreclosure for failure to pay property taxes. Amends the Illinois Governmental Ethics Act and the State Officials and Employees Ethics Act to make conforming changes. Effective immediately.
SB2085	02/06/2025	Amends the Liquor Control Act of 1934. Provides that "alcoholic liquor" and "alcohol-infused products" does not include frozen desserts containing alcoholic liquor. Provides that "frozen desserts containing alcoholic liquor" means ice cream or other frozen desserts that are made with liquor, wine, beer, cider, or any combination thereof and that contain more than 0.5% but not more than 5% of alcohol by volume. Provides that no person shall sell a package of frozen desserts that contains more than 5% alcohol by volume. Provides that no person shall sell, give, or deliver frozen desserts containing alcoholic liquor to a person under the age of 21. Provides that a person under the age of 21 may not purchase, possess, or consume frozen desserts containing alcoholic liquor. Provides that no person shall sell a package of frozen desserts containing alcoholic liquor for consumption off the premises or for consumption on the premises unless it contains specified notices and warnings. Provides that no manufacturer or distributor of frozen desserts containing alcoholic liquor shall sell the product to a person intending to sell at retail individual servings of frozen desserts containing alcoholic liquor or packages of frozen desserts containing alcoholic liquor for consumption off the premises, unless, with each shipment, the manufacturer or distributor provides a written notice that frozen desserts containing alcoholic liquor may be sold at retail only if the retailer complies with specified requirements and provides a written copy of those requirements. Provides that frozen desserts containing alcoholic liquor are subject to all applicable food safety laws, rules, standards, and requirements, including, but not limited to, the provisions of the Illinois Food, Drug and Cosmetic Act. Makes conforming changes. Amends the Illinois Food, Drug and Cosmetic Act to make a conforming change.
SB2086	02/06/2025	Amends the Property Tax Code. Provides that, for taxable year 2025, the maximum income limitation for the Low-Income Senior Citizens Assessment Freeze Homestead Exemption is $75,000. Provides that, for taxable year 2026 and subsequent taxable years, the maximum income limitation shall be adjusted by the percentage increase, if any, in the Consumer Price Index. Effective immediately.
SB2087	02/06/2025	Creates the State's Attorney and Peace Officer Privacy Act. Provides that government agencies shall not publicly post or display publicly available content that includes the personal information of a State's Attorney, Assistant State's Attorney, or peace officer if the government agency has received a written request in accordance with the Act that it refrain from disclosing the personal information of a State's Attorney, Assistant State's Attorney, or peace officer. Provides that if a government agency fails to comply with a written request to refrain from disclosing personal information, the State's Attorney, Assistant State's Attorney, or peace officer may bring an action seeking injunctive or declaratory relief in any court of competent jurisdiction. Provides that it is unlawful for any person to knowingly publicly post on the Internet the personal information of a State's Attorney, Assistant State's Attorney, or peace officer or of the immediate family of a State's Attorney, Assistant State's Attorney, or peace officer if the person knows or reasonably should know that publicly posting the personal information poses an imminent and serious threat to the health and safety of the State's Attorney, Assistant State's Attorney, or peace officer or the immediate family of the State's Attorney, Assistant State's Attorney, or peace officer, and the violation is a proximate cause of bodily injury or death of the State's Attorney, Assistant State's Attorney, or peace officer or the immediate family of the State's Attorney, Assistant State's Attorney, or peace officer. Provides that a person who violates this provision is guilty of a Class 3 felony. Provides exemptions. Defines terms. Effective immediately.
SB2088	02/06/2025	Amends the Illinois Solid Waste Management Act. Adds thermal conversion to the State's solid waste management hierarchy. Defines "thermal conversion" as the process by which a solid feedstock can be converted to produce environmentally safe products, including, but not limited to, liquid fuels, chemicals, hydrogen, and other products.
SB2089	02/06/2025	Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. In provisions concerning organizations that are operated exclusively for educational purposes, provides that the term "tax-supported public school" includes any student organization that meets both of the following: (1) enrollment in the student organization is limited to students from a particular public elementary or secondary school; and (2) the student organization is affiliated with the public elementary or secondary school but is not sponsored by the public elementary or secondary school. Effective immediately.
SB2090	02/06/2025	Creates the Stop Abusive Website-Access to Litigation Act. Authorizes the Attorney General to file a civil action in a State court against a party, attorney, or law firm that initiated the litigation that alleges any website-access violation for a determination as to whether it is abusive litigation. Provides that in determining whether the litigation alleging a website-access violation constitutes abusive litigation, the trier of fact shall consider the totality of the circumstances to determine if the primary purpose of the litigation that alleges a website-access violation is obtaining a payment from a defendant because of the costs of defending the action in court. Creates criteria for the trier of act to determine if the litigation is abusive under the Act. Provides that if the trier of fact determines that the litigation qualifies as abusive litigation under the Act, the court may award reasonable attorney's fees and costs to the defendant. Provides that the court may also award punitive damages not to exceed 3 times the amount of attorney's fees awarded by the court.
SB2091	02/06/2025	Amends the Humane Care for Animals Act. Provides that a person convicted of willfully or maliciously torturing, mutilating, injuring, disabling, poisoning, or killing (i) any animal used by a law enforcement department or agency in the performance of the functions or duties of the department or agency or when placed in confinement off duty, (ii) any service animal, (iii) any search and rescue dog, (iv) any law enforcement, service, or search and rescue animal in training, or (v) any accelerant detection canine used by a fire officer for arson investigations in the performance of his or her functions or while off duty is guilty of a Class 3 (rather than a Class 4) felony if the animal is not killed or totally disabled; if the animal is killed or totally disabled, the person is guilty of a Class 2 (rather than a Class 3) felony.
SB2092	02/06/2025	Amends the Stalking No Contact Order. Provides that an order issued under the Act may be expunged if the petitioner who sought the emergency or plenary order agrees that the order was issued in error as a mistake in fact and that the court makes a similar finding. Requires that the clerk of the court to immediately file a certified copy of the expungement order with the Illinois State Police and that all records related to an emergency order required to be expunged no later than 3 business days after the court issues the expungement order.
SB2094	02/06/2025	Amends the Fiscal Note Act. Provides that no rule of either house may authorize or require a note request to be deemed inapplicable. Effective immediately.
SB2095	02/06/2025	Amends the Property Tax Code. Provides that, for taxable year 2025, the maximum reduction for the general homestead exemption shall be $10,000 in all counties. Provides that, for taxable years 2026 and thereafter, the maximum reduction for the general homestead exemption in all counties shall be the maximum reduction for the immediately preceding taxable year, increased by the lesser of (i) 5% or (ii) the percentage increase in the Consumer Price Index during the 12-month period ending on September 30 of the immediately preceding taxable year. Effective immediately.
SB2096	02/06/2025	Creates the Veterinary Medical Practice Ownership Act. Provides that one or more persons licensed under the Veterinary Medicine and Surgery Practice Act of 2004, or one or more persons or entities not licensed under the Veterinary Medicine and Surgery Practice Act of 2004, may form a veterinary practice in any legal form under applicable laws to own, operate, and maintain an establishment for specified purposes related to animal ailments and injuries, subject to specified restrictions. Contains provisions regarding the death of an owner, actions based on violations, relationships with clients, discipline, severability, and other matters.
SB2097	02/06/2025	Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to the foster care expenses, not to exceed $1,000 in any taxable year, paid or incurred by the taxpayer with respect to a qualified dependent child. Provides that the credit may be prorated. Effective immediately.
SB2098	02/06/2025	Amends the Environmental Protection Act. Makes a technical change in a Section concerning the short title.
SB2099	02/06/2025	Amends the Illinois Athletic Trainers Practice Act. Creates a notice requirement for the Department of Financial and Professional Regulation regarding the expiration of licenses. Provides that, if an athletic trainer's license has been expired for no longer than 5 years, the athletic trainer was practicing in another jurisdiction during the period of expiration, and the athletic trainer furnishes to the Department an affidavit to that effect, then the Department shall waive any restoration fee or lapsed renewal fee for restoration of that license.
SB2100	02/06/2025	Amends the Illinois Vehicle Code. Provides that a court appearance, either in person or remote, including by telephone or video conference, is required for the following violations: (i) all alleged major traffic offenses of the Vehicle Code, (ii) all alleged violations of certain provisions of the Code, (iii) all alleged violations of the Child Passenger Protection Act, (iv) any traffic offense that results in a crash causing the death of any person or injury to any person other than the accused, (v) Class A conservation offenses or offenses for which civil penalties are required under certain provisions in the Fish and Aquatic Life Code or certain provisions of the Wildlife Code, (vi) offenses arising from multiple charges, except if the only charges alleged are nonmoving violations, (vii) violation of any ordinance of any unit of local government defining offenses comparable to those specified in certain provisions of the Code, and (viii) any minor traffic offense where the statutory minimum fine is greater than $95, except those offenses involving truck violations pursuant to Supreme Court Rule 531(a) or similar municipal ordinances.
SB2101	02/06/2025	Amends the Election Code. Provides that a public question may be initiated by the filing with the clerk or secretary of the governmental unit of a petition signed by a number of qualified electors equal to or greater than at least 4% of the total votes cast for candidates for Governor in the preceding gubernatorial election (rather than 8% of the total votes cast for candidates for Governor in the preceding gubernatorial election), requesting the submission of the proposal for such action to the voters of the governmental unit at a regular election. Makes conforming changes.
SB2102	02/06/2025	Amends the Property Tax Code. Provides that a taxing district's budget and appropriation ordinance and estimate of revenues may be filed electronically with the county clerk. Provides that, if a taxing district's budget and appropriation ordinance and estimate of revenues are filed electronically with the county clerk, the county clerk shall accept and acknowledge that electronic filing by providing a receipt to the taxing district. Effective immediately.
SB2103	02/06/2025	Amends the Stalking No Contact Order Act. Changes the short title of the Act to the Stalking or Harassment No Contact Order Act. Defines "harassment" as violence or threats of violence or death, including a single act, directed at a specific person that would cause a reasonable person to (i) fear for the person's safety, the safety of a workplace, school, or place of worship, or the safety of a third person or (ii) suffer emotional distress. Changes the term "stalking no contact order" to "stalking or harassment no contact order". Makes conforming changes in the following Acts: the Criminal Identification Act; the Firearm Owners Identification Card Act; the Criminal Code of 2012; the Code of Criminal Procedure of 1963; the Rights of Crime Victims and Witnesses Act; the Unified Code of Corrections; the Code of Civil Procedure; the Civil No Contact Order Act; the Crime Victims Compensation Act; the Illinois Domestic Violence Act of 1986; the Address Confidentiality for Victims of Domestic Violence, Sexual Assault, Human Trafficking, or Stalking Act; the Domestic Violence Fatality Review Act; and the Illinois Human Rights Act. Makes other changes.