summary
Introduced
02/05/2025
02/05/2025
In Committee
02/05/2025
02/05/2025
Crossed Over
Passed
Dead
Introduced Session
104th General Assembly
Bill Summary
Amends the Illinois Income Tax Act. Creates a deduction in an amount equal to any strike benefits paid to the taxpayer during the taxable year by a labor organization, union, or similar entity during a strike, work stoppage, or labor dispute. Amends the Unemployment Insurance Act. Provides that, if an individual's unemployment is due to a stoppage of work that exists because of a labor dispute, then the individual is ineligible for benefits for a period of not more than one week. Provides that, after the expiration of that one week period, the individual shall be eligible for benefits. Effective immediately.
AI Summary
This bill addresses two key areas related to labor disputes and benefits in Illinois: income tax deductions for strike benefits and unemployment insurance eligibility during labor disputes. Specifically, the bill adds a new provision to the Illinois Income Tax Act that allows taxpayers to deduct strike benefits paid to them by a labor organization, union, or similar entity during a strike, work stoppage, or labor dispute. Under the Unemployment Insurance Act, the bill modifies the existing rules to provide that if an individual's unemployment is due to a labor dispute, they will be ineligible for benefits for only one week, after which they become eligible to receive unemployment benefits. The bill aims to provide financial support to workers involved in labor disputes by offering tax relief for strike benefits and ensuring that workers are not unduly penalized with extended unemployment benefit disqualification. The provisions will take effect immediately upon enactment, potentially offering more favorable treatment for workers participating in labor disputes compared to previous regulations.
Sponsors (2)
Last Action
Added as Co-Sponsor Sen. Javier L. Cervantes (on 03/06/2025)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.ilga.gov/legislation/BillStatus.asp?DocNum=1729&GAID=18&DocTypeID=SB&SessionID=114&GA=104 |
| BillText | https://www.ilga.gov/legislation/104/SB/10400SB1729.htm |
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