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HB5297 • 2026

PROP TX-SENIOR FREEZE-INCOME

PROP TX-SENIOR FREEZE-INCOME

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Nabeela Syed
Last action
2026-03-27
Official status
Rule 19(a) / Re-referred to Rules Committee
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

PROP TX-SENIOR FREEZE-INCOME

PROP TX-SENIOR FREEZE-INCOME

What This Bill Does

  • PROP TX-SENIOR FREEZE-INCOME

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-03-27 Illinois General Assembly

    Rule 19(a) / Re-referred to Rules Committee

  2. 2026-03-18 Illinois General Assembly

    Assigned to Revenue & Finance Committee

  3. 2026-02-10 Illinois General Assembly

    First Reading

  4. 2026-02-10 Illinois General Assembly

    Referred to Rules Committee

  5. 2026-02-05 Illinois General Assembly

    Filed with the Clerk by Rep. Nabeela Syed

Official Summary Text

PROP TX-SENIOR FREEZE-INCOME

Current Bill Text

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Illinois General Assembly - Full Text of HB5297

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB5297

Introduced 2/10/2026, by Rep. Nabeela Syed

SYNOPSIS AS INTRODUCED:

35 ILCS 200/15-172

Amends the Property Tax Code. Provides that, if an applicant or a
member of the applicant's household incurs qualified medical expenses in
the taxable year and withdraws moneys from a tax-deferred account to pay
those qualified medical expenses, then the applicant may apply to the
chief county assessment officer to deduct those amounts from the
applicant's household income for the purpose of determining the
applicant's eligibility for the low-income senior citizens assessment
freeze homestead exemption. Effective immediately.
LRB104 17568 HLH 30996 b

A BILL FOR

HB5297
LRB104 17568 HLH 30996 b
1

AN ACT concerning revenue.

2

Be it enacted by the People of the State of Illinois,
3
represented in the General Assembly:

4

Section 5.
The Property Tax Code is amended by changing
5
Section 15-172 as follows:

6

(35 ILCS 200/15-172)
7

Sec. 15-172.
Low-Income Senior Citizens Assessment Freeze
8
Homestead Exemption.
9

(a) This Section may be cited as the Low-Income Senior
10
Citizens Assessment Freeze Homestead Exemption.
11

(b) As used in this Section:
12

"Applicant" means an individual who has filed an
13
application under this Section.
14

"Base amount" means the base year equalized assessed value
15
of the residence plus the first year's equalized assessed
16
value of any added improvements which increased the assessed
17
value of the residence after the base year.
18

"Base year" means the taxable year prior to the taxable
19
year for which the applicant first qualifies and applies for
20
the exemption provided that in the prior taxable year the
21
property was improved with a permanent structure that was
22
occupied as a residence by the applicant who was liable for
23
paying real property taxes on the property and who was either

HB5297
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LRB104 17568 HLH 30996 b
1
(i) an owner of record of the property or had legal or
2
equitable interest in the property as evidenced by a written
3
instrument or (ii) had a legal or equitable interest as a
4
lessee in the parcel of property that was single family
5
residence. If in any subsequent taxable year for which the
6
applicant applies and qualifies for the exemption the
7
equalized assessed value of the residence is less than the
8
equalized assessed value in the existing base year (provided
9
that such equalized assessed value is not based on an assessed
10
value that results from a temporary irregularity in the
11
property that reduces the assessed value for one or more
12
taxable years), then that subsequent taxable year shall become
13
the base year until a new base year is established under the
14
terms of this paragraph. For taxable year 1999 only, the Chief
15
County Assessment Officer shall review (i) all taxable years
16
for which the applicant applied and qualified for the
17
exemption and (ii) the existing base year. The assessment
18
officer shall select as the new base year the year with the
19
lowest equalized assessed value. An equalized assessed value
20
that is based on an assessed value that results from a
21
temporary irregularity in the property that reduces the
22
assessed value for one or more taxable years shall not be
23
considered the lowest equalized assessed value. The selected
24
year shall be the base year for taxable year 1999 and
25
thereafter until a new base year is established under the
26
terms of this paragraph.

HB5297
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LRB104 17568 HLH 30996 b
1

"Chief County Assessment Officer" means the County
2
Assessor or Supervisor of Assessments of the county in which
3
the property is located.
4

"Equalized assessed value" means the assessed value as
5
equalized by the Illinois Department of Revenue.
6

"Household" means the applicant, the spouse of the
7
applicant, and all persons using the residence of the
8
applicant as their principal place of residence.
9

"Household income" means the combined income of the
10
members of a household for the calendar year preceding the
11
taxable year.
Notwithstanding any other provision of law,
12
beginning in taxable year 2027, if an applicant or a member of
13
the applicant's household incurs qualified medical expenses in
14
the taxable year and withdraws moneys from a tax-deferred
15
account, including, but not limited to, a retirement account
16
or a health savings account, to pay those qualified medical
17
expenses, then the applicant may apply to the chief county
18
assessment officer to deduct those amounts from the
19
applicant's household income for the purpose of determining
20
eligibility for the exemption under this Section.

21

"Income" has the same meaning as provided in Section 3.07
22
of the Senior Citizens and Persons with Disabilities Property
23
Tax Relief Act, except that, beginning in assessment year
24
2001, "income" does not include veteran's benefits.
25

"Internal Revenue Code of 1986" means the United States
26
Internal Revenue Code of 1986 or any successor law or laws

HB5297
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1
relating to federal income taxes in effect for the year
2
preceding the taxable year.
3

"Life care facility that qualifies as a cooperative" means
4
a facility as defined in Section 2 of the Life Care Facilities
5
Act.
6

"Maximum income limitation" means:
7

(1) $35,000 prior to taxable year 1999;
8

(2) $40,000 in taxable years 1999 through 2003;
9

(3) $45,000 in taxable years 2004 through 2005;
10

(4) $50,000 in taxable years 2006 and 2007;
11

(5) $55,000 in taxable years 2008 through 2016;
12

(6) for taxable year 2017, (i) $65,000 for qualified
13

property located in a county with 3,000,000 or more
14

inhabitants and (ii) $55,000 for qualified property
15

located in a county with fewer than 3,000,000 inhabitants;
16

(7) for taxable years 2018 through 2025, $65,000 for
17

all qualified property;
18

(8) for taxable year 2026, $75,000 for all qualified
19

property;
20

(9) for taxable year 2027, $77,000 for all qualified
21

property; and
22

(10) for taxable years 2028 and thereafter, $79,000
23

for all qualified property.
24

As an alternative income valuation, a homeowner who is
25
enrolled in any of the following programs may be presumed to
26
have household income that does not exceed the maximum income

HB5297
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LRB104 17568 HLH 30996 b
1
limitation for that tax year as required by this Section: Aid
2
to the Aged, Blind or Disabled (AABD) Program or the
3
Supplemental Nutrition Assistance Program (SNAP), both of
4
which are administered by the Department of Human Services;
5
the Low Income Home Energy Assistance Program (LIHEAP), which
6
is administered by the Department of Commerce and Economic
7
Opportunity; The Benefit Access program, which is administered
8
by the Department on Aging; and the Senior Citizens Real
9
Estate Tax Deferral Program.
10

A chief county assessment officer may indicate that he or
11
she has verified an applicant's income eligibility for this
12
exemption but may not report which program or programs, if
13
any, enroll the applicant. Release of personal information
14
submitted pursuant to this Section shall be deemed an
15
unwarranted invasion of personal privacy under the Freedom of
16
Information Act.
17

"Qualified medical expense" has the meaning given to that
18
term in Section 223 of the Internal Revenue Code.

19

"Residence" means the principal dwelling place and
20
appurtenant structures used for residential purposes in this
21
State occupied on January 1 of the taxable year by a household
22
and so much of the surrounding land, constituting the parcel
23
upon which the dwelling place is situated, as is used for
24
residential purposes. If the Chief County Assessment Officer
25
has established a specific legal description for a portion of
26
property constituting the residence, then that portion of

HB5297
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LRB104 17568 HLH 30996 b
1
property shall be deemed the residence for the purposes of
2
this Section.
3

"Taxable year" means the calendar year during which ad
4
valorem property taxes payable in the next succeeding year are
5
levied.
6

(c) Beginning in taxable year 1994, a low-income senior
7
citizens assessment freeze homestead exemption is granted for
8
real property that is improved with a permanent structure that
9
is occupied as a residence by an applicant who (i) is 65 years
10
of age or older during the taxable year, (ii) has a household
11
income that does not exceed the maximum income limitation,
12
(iii) is liable for paying real property taxes on the
13
property, and (iv) is an owner of record of the property or has
14
a legal or equitable interest in the property as evidenced by a
15
written instrument. This homestead exemption shall also apply
16
to a leasehold interest in a parcel of property improved with a
17
permanent structure that is a single family residence that is
18
occupied as a residence by a person who (i) is 65 years of age
19
or older during the taxable year, (ii) has a household income
20
that does not exceed the maximum income limitation, (iii) has
21
a legal or equitable ownership interest in the property as
22
lessee, and (iv) is liable for the payment of real property
23
taxes on that property.

24

In counties of 3,000,000 or more inhabitants, the amount
25
of the exemption for all taxable years is the equalized
26
assessed value of the residence in the taxable year for which

HB5297
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LRB104 17568 HLH 30996 b
1
application is made minus the base amount. In all other
2
counties, the amount of the exemption is as follows: (i)
3
through taxable year 2005 and for taxable year 2007 and
4
thereafter, the amount of this exemption shall be the
5
equalized assessed value of the residence in the taxable year
6
for which application is made minus the base amount; and (ii)
7
for taxable year 2006, the amount of the exemption is as
8
follows:
9

(1) For an applicant who has a household income of
10

$45,000 or less, the amount of the exemption is the
11

equalized assessed value of the residence in the taxable
12

year for which application is made minus the base amount.
13

(2) For an applicant who has a household income
14

exceeding $45,000 but not exceeding $46,250, the amount of
15

the exemption is (i) the equalized assessed value of the
16

residence in the taxable year for which application is
17

made minus the base amount (ii) multiplied by 0.8.
18

(3) For an applicant who has a household income
19

exceeding $46,250 but not exceeding $47,500, the amount of
20

the exemption is (i) the equalized assessed value of the
21

residence in the taxable year for which application is
22

made minus the base amount (ii) multiplied by 0.6.
23

(4) For an applicant who has a household income
24

exceeding $47,500 but not exceeding $48,750, the amount of
25

the exemption is (i) the equalized assessed value of the
26

residence in the taxable year for which application is

HB5297
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LRB104 17568 HLH 30996 b
1

made minus the base amount (ii) multiplied by 0.4.
2

(5) For an applicant who has a household income
3

exceeding $48,750 but not exceeding $50,000, the amount of
4

the exemption is (i) the equalized assessed value of the
5

residence in the taxable year for which application is
6

made minus the base amount (ii) multiplied by 0.2.
7

When the applicant is a surviving spouse of an applicant
8
for a prior year for the same residence for which an exemption
9
under this Section has been granted, the base year and base
10
amount for that residence are the same as for the applicant for
11
the prior year.
12

Each year at the time the assessment books are certified
13
to the County Clerk, the Board of Review or Board of Appeals
14
shall give to the County Clerk a list of the assessed values of
15
improvements on each parcel qualifying for this exemption that
16
were added after the base year for this parcel and that
17
increased the assessed value of the property.
18

In the case of land improved with an apartment building
19
owned and operated as a cooperative or a building that is a
20
life care facility that qualifies as a cooperative, the
21
maximum reduction from the equalized assessed value of the
22
property is limited to the sum of the reductions calculated
23
for each unit occupied as a residence by a person or persons
24
(i) 65 years of age or older, (ii) with a household income that
25
does not exceed the maximum income limitation, (iii) who is
26
liable, by contract with the owner or owners of record, for

HB5297
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LRB104 17568 HLH 30996 b
1
paying real property taxes on the property, and (iv) who is an
2
owner of record of a legal or equitable interest in the
3
cooperative apartment building, other than a leasehold
4
interest. In the instance of a cooperative where a homestead
5
exemption has been granted under this Section, the cooperative
6
association or its management firm shall credit the savings
7
resulting from that exemption only to the apportioned tax
8
liability of the owner who qualified for the exemption. Any
9
person who willfully refuses to credit that savings to an
10
owner who qualifies for the exemption is guilty of a Class B
11
misdemeanor.
12

When a homestead exemption has been granted under this
13
Section and an applicant then becomes a resident of a facility
14
licensed under the Assisted Living and Shared Housing Act, the
15
Nursing Home Care Act, the Specialized Mental Health
16
Rehabilitation Act of 2013, the ID/DD Community Care Act, or
17
the MC/DD Act, the exemption shall be granted in subsequent
18
years so long as the residence (i) continues to be occupied by
19
the qualified applicant's spouse or (ii) if remaining
20
unoccupied, is still owned by the qualified applicant for the
21
homestead exemption.
22

Beginning January 1, 1997, when an individual dies who
23
would have qualified for an exemption under this Section, and
24
the surviving spouse does not independently qualify for this
25
exemption because of age, the exemption under this Section
26
shall be granted to the surviving spouse for the taxable year

HB5297
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LRB104 17568 HLH 30996 b
1
preceding and the taxable year of the death, provided that,
2
except for age, the surviving spouse meets all other
3
qualifications for the granting of this exemption for those
4
years.
5

When married persons maintain separate residences, the
6
exemption provided for in this Section may be claimed by only
7
one of such persons and for only one residence.
8

For taxable year 1994 only, in counties having less than
9
3,000,000 inhabitants, to receive the exemption, a person
10
shall submit an application by February 15, 1995 to the Chief
11
County Assessment Officer of the county in which the property
12
is located. In counties having 3,000,000 or more inhabitants,
13
for taxable year 1994 and all subsequent taxable years, to
14
receive the exemption, a person may submit an application to
15
the Chief County Assessment Officer of the county in which the
16
property is located during such period as may be specified by
17
the Chief County Assessment Officer. The Chief County
18
Assessment Officer in counties of 3,000,000 or more
19
inhabitants shall annually give notice of the application
20
period by mail or by publication. In counties having less than
21
3,000,000 inhabitants, beginning with taxable year 1995 and
22
thereafter, to receive the exemption, a person shall submit an
23
application by July 1 of each taxable year to the Chief County
24
Assessment Officer of the county in which the property is
25
located. A county may, by ordinance, establish a date for
26
submission of applications that is different than July 1. The

HB5297
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LRB104 17568 HLH 30996 b
1
applicant shall submit with the application an affidavit of
2
the applicant's total household income, age, marital status
3
(and if married the name and address of the applicant's
4
spouse, if known), and principal dwelling place of members of
5
the household on January 1 of the taxable year. The Department
6
shall establish, by rule, a method for verifying the accuracy
7
of affidavits filed by applicants under this Section, and the
8
Chief County Assessment Officer may conduct audits of any
9
taxpayer claiming an exemption under this Section to verify
10
that the taxpayer is eligible to receive the exemption. Each
11
application shall contain or be verified by a written
12
declaration that it is made under the penalties of perjury. A
13
taxpayer's signing a fraudulent application under this Act is
14
perjury, as defined in Section 32-2 of the Criminal Code of
15
2012. The applications shall be clearly marked as applications
16
for the Low-Income Senior Citizens Assessment Freeze Homestead
17
Exemption and must contain a notice that any taxpayer who
18
receives the exemption is subject to an audit by the Chief
19
County Assessment Officer.
20

Notwithstanding any other provision to the contrary, in
21
counties having fewer than 3,000,000 inhabitants, if an
22
applicant fails to file the application required by this
23
Section in a timely manner and this failure to file is due to a
24
mental or physical condition sufficiently severe so as to
25
render the applicant incapable of filing the application in a
26
timely manner, the Chief County Assessment Officer may extend

HB5297
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LRB104 17568 HLH 30996 b
1
the filing deadline for a period of 30 days after the applicant
2
regains the capability to file the application, but in no case
3
may the filing deadline be extended beyond 3 months of the
4
original filing deadline. In order to receive the extension
5
provided in this paragraph, the applicant shall provide the
6
Chief County Assessment Officer with a signed statement from
7
the applicant's physician, advanced practice registered nurse,
8
or physician assistant stating the nature and extent of the
9
condition, that, in the physician's, advanced practice
10
registered nurse's, or physician assistant's opinion, the
11
condition was so severe that it rendered the applicant
12
incapable of filing the application in a timely manner, and
13
the date on which the applicant regained the capability to
14
file the application.
15

Beginning January 1, 1998, notwithstanding any other
16
provision to the contrary, in counties having fewer than
17
3,000,000 inhabitants, if an applicant fails to file the
18
application required by this Section in a timely manner and
19
this failure to file is due to a mental or physical condition
20
sufficiently severe so as to render the applicant incapable of
21
filing the application in a timely manner, the Chief County
22
Assessment Officer may extend the filing deadline for a period
23
of 3 months. In order to receive the extension provided in this
24
paragraph, the applicant shall provide the Chief County
25
Assessment Officer with a signed statement from the
26
applicant's physician, advanced practice registered nurse, or

HB5297
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LRB104 17568 HLH 30996 b
1
physician assistant stating the nature and extent of the
2
condition, and that, in the physician's, advanced practice
3
registered nurse's, or physician assistant's opinion, the
4
condition was so severe that it rendered the applicant
5
incapable of filing the application in a timely manner.
6

In counties having less than 3,000,000 inhabitants, if an
7
applicant was denied an exemption in taxable year 1994 and the
8
denial occurred due to an error on the part of an assessment
9
official, or his or her agent or employee, then beginning in
10
taxable year 1997 the applicant's base year, for purposes of
11
determining the amount of the exemption, shall be 1993 rather
12
than 1994. In addition, in taxable year 1997, the applicant's
13
exemption shall also include an amount equal to (i) the amount
14
of any exemption denied to the applicant in taxable year 1995
15
as a result of using 1994, rather than 1993, as the base year,
16
(ii) the amount of any exemption denied to the applicant in
17
taxable year 1996 as a result of using 1994, rather than 1993,
18
as the base year, and (iii) the amount of the exemption
19
erroneously denied for taxable year 1994.
20

For purposes of this Section, a person who will be 65 years
21
of age during the current taxable year shall be eligible to
22
apply for the homestead exemption during that taxable year.
23
Application shall be made during the application period in
24
effect for the county of his or her residence.
25

The Chief County Assessment Officer may determine the
26
eligibility of a life care facility that qualifies as a

HB5297
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LRB104 17568 HLH 30996 b
1
cooperative to receive the benefits provided by this Section
2
by use of an affidavit, application, visual inspection,
3
questionnaire, or other reasonable method in order to insure
4
that the tax savings resulting from the exemption are credited
5
by the management firm to the apportioned tax liability of
6
each qualifying resident. The Chief County Assessment Officer
7
may request reasonable proof that the management firm has so
8
credited that exemption.
9

Except as provided in this Section, all information
10
received by the chief county assessment officer or the
11
Department from applications filed under this Section, or from
12
any investigation conducted under the provisions of this
13
Section, shall be confidential, except for official purposes
14
or pursuant to official procedures for collection of any State
15
or local tax or enforcement of any civil or criminal penalty or
16
sanction imposed by this Act or by any statute or ordinance
17
imposing a State or local tax. Any person who divulges any such
18
information in any manner, except in accordance with a proper
19
judicial order, is guilty of a Class A misdemeanor.
20

Nothing contained in this Section shall prevent the
21
Director or chief county assessment officer from publishing or
22
making available reasonable statistics concerning the
23
operation of the exemption contained in this Section in which
24
the contents of claims are grouped into aggregates in such a
25
way that information contained in any individual claim shall
26
not be disclosed.

HB5297
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LRB104 17568 HLH 30996 b
1

Notwithstanding any other provision of law, for taxable
2
year 2017 and thereafter, in counties of 3,000,000 or more
3
inhabitants, the amount of the exemption shall be the greater
4
of (i) the amount of the exemption otherwise calculated under
5
this Section or (ii) $2,000.
6

(c-5) Notwithstanding any other provision of law, each
7
chief county assessment officer may approve this exemption for
8
the 2020 taxable year, without application, for any property
9
that was approved for this exemption for the 2019 taxable
10
year, provided that:
11

(1) the county board has declared a local disaster as
12

provided in the Illinois Emergency Management Agency Act
13

related to the COVID-19 public health emergency;
14

(2) the owner of record of the property as of January
15

1, 2020 is the same as the owner of record of the property
16

as of January 1, 2019;
17

(3) the exemption for the 2019 taxable year has not
18

been determined to be an erroneous exemption as defined by
19

this Code; and
20

(4) the applicant for the 2019 taxable year has not
21

asked for the exemption to be removed for the 2019 or 2020
22

taxable years.
23

Nothing in this subsection shall preclude or impair the
24
authority of a chief county assessment officer to conduct
25
audits of any taxpayer claiming an exemption under this
26
Section to verify that the taxpayer is eligible to receive the

HB5297
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LRB104 17568 HLH 30996 b
1
exemption as provided elsewhere in this Section.
2

(c-10) Notwithstanding any other provision of law, each
3
chief county assessment officer may approve this exemption for
4
the 2021 taxable year, without application, for any property
5
that was approved for this exemption for the 2020 taxable
6
year, if:
7

(1) the county board has declared a local disaster as
8

provided in the Illinois Emergency Management Agency Act
9

related to the COVID-19 public health emergency;
10

(2) the owner of record of the property as of January
11

1, 2021 is the same as the owner of record of the property
12

as of January 1, 2020;
13

(3) the exemption for the 2020 taxable year has not
14

been determined to be an erroneous exemption as defined by
15

this Code; and
16

(4) the taxpayer for the 2020 taxable year has not
17

asked for the exemption to be removed for the 2020 or 2021
18

taxable years.
19

Nothing in this subsection shall preclude or impair the
20
authority of a chief county assessment officer to conduct
21
audits of any taxpayer claiming an exemption under this
22
Section to verify that the taxpayer is eligible to receive the
23
exemption as provided elsewhere in this Section.
24

(d) Each Chief County Assessment Officer shall annually
25
publish a notice of availability of the exemption provided
26
under this Section. The notice shall be published at least 60

HB5297
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LRB104 17568 HLH 30996 b
1
days but no more than 75 days prior to the date on which the
2
application must be submitted to the Chief County Assessment
3
Officer of the county in which the property is located. The
4
notice shall appear in a newspaper of general circulation in
5
the county.
6

Notwithstanding Sections 6 and 8 of the State Mandates
7
Act, no reimbursement by the State is required for the
8
implementation of any mandate created by this Section.
9
(Source: P.A. 104-452, eff. 12-12-25.)

10

Section 99.
Effective date.
This Act takes effect upon
11
becoming law.

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