Kane County Reporter

Donald P. DeWitte introduced SB2390 in the Illinois Senate on Feb. 7, 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 a taxpayer shall be allowed an income tax credit in an amount equal to 1.3% of the qualified research expenses made by the taxpayer in Illinois. Provides that the taxpayer is not required to have obtained a research and development credit with respect to his or her federal income taxes to qualify for the Illinois research and development credit."

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 provide a new tax credit for taxpayers equal to 1.3% of qualified research expenses incurred within the state. The bill specifies that taxpayers do not need to have received a federal research and development tax credit to qualify for the Illinois credit. Qualified research expenses include wages, supplies, and payments to other persons for certain research activities aimed at developing new technologies or infrastructure materials and designs. The tax credit is applicable to tax years ending on or after Dec. 31, 2025, and any unused credit can be carried forward for up to five years.

Donald P. DeWitte has proposed another 16 bills since the beginning of the 104th session.

Donald P. DeWitte is currently serving in the Illinois State Senate, representing the state's 33rd Senate District. He replaced previous state senator Karen McConnaughay in 2018.

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
SB2390	02/07/2025	Amends the Illinois Income Tax Act. Provides that a taxpayer shall be allowed an income tax credit in an amount equal to 1.3% of the qualified research expenses made by the taxpayer in Illinois. Provides that the taxpayer is not required to have obtained a research and development credit with respect to his or her federal income taxes to qualify for the Illinois research and development credit.
SB1886	02/06/2025	Amends the Illinois Municipal Code. Provides that the corporate authorities of a municipality may license and regulate all commercial operations within the municipality's boundaries, whether for profit or not for profit, but may not impose any tax upon its operations except as otherwise authorized by law.
SB1887	02/06/2025	Amends the Water Commission Act of 1985. Provides that a commission may not receive more than $10,000 per year in compensation (currently a commission may not receive more than $10,000 per year in compensation except that no commissioner who is a member of the governing board or an officer or employee of the county or any unit of local government within the county may receive any compensation for serving as a commissioner). Allows a commission to use alternate project delivery methods, establish goals or requirements for the procurement of goods and services and for construction contracts, and accept assignment of municipal waterworks system contracts or other public improvement contracts. Gives commissions the authority to enter into design-build contracts and use a design-build delivery system. Includes definitions and requirements for the design-build delivery system. Amends the Illinois Municipal Code. Provides that a water commission may construct water transmission and distribution lines within a radius of 50 miles (rather than 25 miles) outside the corporate limits of member municipalities for the purpose of furnishing water to any additional entities which contract with the commission for a supply of water.
SB1888	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 an exemption for tangible personal property purchased from an Illinois retailer by a taxpayer engaged in centralized purchasing activities in Illinois who will, upon receipt of the property in Illinois, temporarily store the property in Illinois for specified purposes applies from January 1, 2026 through December 31, 2031. Effective immediately.
SB1909	02/06/2025	Amends the Eminent Domain Act. Provides that quick-take proceedings may be used for a period of one year after the effective date of the amendatory Act by the Kane County Division of Transportation for the purpose of intersection realignment and separation improvement.. Effective immediately.
SB1633	02/04/2025	Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that leases of solar energy systems are exempt from the taxes imposed under the Acts.
SB1282	01/28/2025	Amends the Senior Citizens and Persons with Disabilities Property Tax Relief Act. In a provision setting forth the specified household income eligibility limits used to determine eligibility for reduced vehicle registration fees and free transit services, provides that the Department on Aging shall (rather than may) adopt rules such that on January 1, 2026, and thereafter, the specified household income eligibility limits shall be changed to reflect the annual cost of living adjustment in Social Security and Supplemental Security Income benefits.
SB1342	01/28/2025	Amends the Video Gaming Act. Provides that a municipality with a population that is greater than or equal to 1,000,000 may not pass an ordinance prohibiting video gaming within the corporate limits of the municipality. Provides that, in such a municipality, video gaming may be prohibited only by referendum. Preempts home rule powers. Provides that a tax of 34% is imposed on net terminal income in such a municipality and shall be collected by the Illinois Gaming Board, of which 83% shall be distributed to the Regional Transportation Authority and 17% shall be distributed to the municipality in which the terminal is located. Makes conforming changes.
SB1351	01/28/2025	Amends the Code of Civil Procedure. Provides immunity for any licensed engineer or licensed architect or other person working under the direct supervision of the licensed person who provides services without compensation in emergency response activities.
SB1352	01/28/2025	Amends the Code of Civil Procedure. Provides that a defendant in an action alleging malpractice or negligence against an architect, engineer, or surveyor may request an affidavit of merit within 56 days after the complaint or notice of the action is served on the defendant. Provides that within 56 days after a request for an affidavit of merit is made, the plaintiff in the action shall file an affidavit of merit signed by an individual who the plaintiff reasonably believes meets certain requirements. Provides that the court may grant one extension of time for filing an affidavit of merit. Provides for the dismissal of an action, with or without prejudice. Provides that a defendant's objection to an affidavit of merit shall be raised in a motion filed within 90 days after the affidavit of merit is served. Provides that if the court determines that an affidavit of merit does not fully comply with the requirements, the court shall allow the plaintiff 56 days to file one or more affidavits of merit that correct the deficiencies identified by the court. Provides that a defendant shall participate in discovery in the action as required by court rules. Provides that an affidavit of merit is not required in an action for breach of contract against an architect, engineer, or surveyor that does not involve the standard of care.
SB1249	01/24/2025	Amends the Illinois Vehicle Code. Provides that, notwithstanding any other provision of the Code or any rule adopted under the Code, a nonresident who is employed as a public safety worker may operate in this State an authorized emergency vehicle if the nonresident possesses the license class required by the nonresident's state of residence to operate similar equipment and the nonresident has completed the Fire Service Vehicle Operator program of the Illinois State Fire Marshal.
SB0224	01/22/2025	Amends the Environmental Protection Act. Provides that, in the case of water main installation projects, all water main-related appurtenances, and specifically fire hydrants and valves, shall be included in the Agency's written approval of specified public water supply plans. Requires fire hydrants and valves to be designed and installed in accordance with specified standards.
SB0225	01/22/2025	Amends the State Records Act and Local Records Act. Provides that, when an agency generates a record in an encrypted format, an encryption key must be available to decrypt the record for its entire retention period as established by the State or Local Records Commission. Provides that, when an agency maintains a digital format record within a digital storage system that allows the user to set retention timers, these timers must be set to retain the record for its entire retention period as established by the State or Local Records Commission, including the time necessary for the record disposal process. Provides that agencies must comply with the provisions of the Act when destroying or disposing of encrypted public records or public records maintained in a digital format record within a digital storage system that allows the user to set retention timers. Provides that a person who encrypts a public record without lawful authority, or who sets a retention timer for a public record that is not set to the entire retention period as established by the State or Local Records Commission, with the intent to defraud a party, public officer, or entity, commits a Class 4 felony.
SB0226	01/22/2025	Amends the Freedom of Information Act. Provides that a public body shall include in its list of records available under the Act the identification and a plain-text description of each of the types or categories of information of each field of each database of the public body. Provides that the public body shall provide a sufficient description of the structures of all databases under the control of the public body to allow a requester to request the public body to perform specific database queries.
SB0252	01/22/2025	Amends the Illinois Income Tax Act. Provides that the research and development credit applies on a permanent basis. Effective immediately.
SB0110	01/17/2025	Amends the Firearm Concealed Carry Act. Eliminates language providing that a licensee under the Act shall not knowingly carry a firearm on any bus, train, or form of transportation paid for in whole or in part with public funds, and any building, real property, and parking area under the control of a public transportation facility paid for in whole or in part with public funds. Effective immediately.
SB0136	01/17/2025	Amends the Illinois Income Tax Act. Provides that an amount equal to 10% of the net revenue realized from the State income tax during the preceding month shall be transferred from the General Revenue Fund to the Local Government Distributive Fund (currently, the amount transferred is equal to the sum of (i) 6.47% of the net revenue realized from the tax imposed upon individuals, trusts, and estates during the preceding month; (ii) 6.85% of the net revenue realized from the tax imposed upon corporations during the preceding month; and (iii) 6.47% of the net revenue realized from the tax imposed upon electing pass-through entities). Effective immediately.