$FY27 DOR OCE

Illinois General Assembly - Full Text of SB4110

Select Language

×

The Illinois General Assembly offers the Google Translate™ service for visitor convenience. In no way should it be considered accurate as to the translation of any content herein.

Visitors of the Illinois General Assembly website are encouraged to use other translation services available on the internet.

The English language version is always the official and authoritative version of this website.

NOTE: To return to the original English language version, select the "Show Original" button on the Google Translate™ menu bar at the top of the window.

Choose Language

English

Afrikaans

Albanian

Arabic

Armenian

Azerbaijani

Basque

Bengali

Bosnian

Catalan

Croatian

Czech

Danish

Dutch

Esperanto

Estonian

Filipino

Finnish

French

Galician

Georgian

German

Greek

Gujarati

Haitian Creole

Hausa

Hawaiian

Hebrew

Hindi

Hungarian

Icelandic

Indonesian

Interlingua

Interlingue

Inuktitut

Irish

Italian

Japanese

Javanese

Kannada

Khmer

Korean

Latin

Latvian

Lithuanian

Luxembourgish

Macedonian

Malagasy

Malayalam

Maltese

Maori

Marathi

Myanmar

Nepali

Norwegian

Odia

Pashto

Punjabi

Romanian

Russian

Samoan

Sango

Sanskrit

Sardinian

Sindhi

Sinhala

Slovak

Slovenian

Somali

Southern Sotho

Spanish

Sundanese

Swahili

Swedish

Tamil

Telugu

Thai

Tigrinya

Tonga

Turkish

Ukrainian

Urdu

Vietnamese

Welsh

Xhosa

Yiddish

Yoruba

Zulu

Powered by
Translate

Close

Illinois General Assembly

Top Navigation Bar

Translate

Learn

Select General Assembly

Search the 104th General Assembly

Enter search terms for legislation, members, committees, or schedules.

ILGA.GOV

LEGISLATION & LAWS

Bills & Resolutions

Public Acts

Illinois Compiled Statutes

Illinois Constitution

Search Legislation

Glossary

Guide

Reports & Inquiry

Legislative Reports

Special Reports

FTP Site

Legislator Lookup

Capitol Complex Phone Numbers

Rules & Regulations

Illinois Register

Administrative Rules

Senate

Members

Schedules

Committees

Request for Remote Testimony

Journals

Transcripts

Rules

Audio/Video

FOIA Information

Senate Employment Opportunities

Media Guidelines

House

Members

Schedules

Committees

Submit testimony for House Committees

Journals

Transcripts

Rules

Audio/Video

FOIA Information

House Employment Opportunities

Log In

Mobile Top Bar

Search the 104th General Assembly

Enter keywords to search the Illinois General Assembly website.

Full Text of SB4110

Home

Legislation

Full Text

SB4110 - 104th General Assembly

Bill Status

Full Text

Votes

Witness Slips

Select Menu

Bill Status

Full Text

Votes

Witness Slips

Printer Friendly Version

Introduced

Printer Friendly Version

Introduced

Open PDF

104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB4110

Introduced 2/25/2026, by Sen. Elgie R. Sims, Jr.

SYNOPSIS AS INTRODUCED:

Makes appropriations for the ordinary and contingent expenses of the
Department of Revenue for the fiscal year beginning July 1, 2026, as
follows:

General Funds

$36,408,900

Other State Funds

$620,134,100

Federal Funds

$500,000

Total

$657,043,000

OMB104 00207 AAV 10207 b

SB4110
OMB104 00207 AAV 10207 b
1

AN ACT concerning appropriations.

2

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

4
ARTICLE 1
5

Section 5.
The following named sums, or so much thereof as
6
may be necessary, respectively, for the objects and purposes
7
hereinafter named, are appropriated to meet the ordinary and
8
contingent expenses of the Department of Revenue:
9
GOVERNMENT SERVICES
10
PAYABLE FROM THE PERSONAL PROPERTY TAX REPLACEMENT FUND:
11

For a portion of the state's share of
12

state's attorneys' and assistant
13

state's attorneys' salaries,
14

including prior years' costs
....................
19,518,800
15

For a portion of the state's share of
16

county public defenders' salaries pursuant
17

to Section 3-4007 of the Counties Code,
18

including prior years' costs
....................
11,138,700
19

For the State's share of county supervisors
20

of assessments or county assesors'
21

salaries, as provided by law, including
22

prior years' costs
...............................
4,518,000
23

For additional compensation for local

SB4110
- 2 -
OMB104 00207 AAV 10207 b
1

assessors, as provided by Sections 4-10
2

and 4-15 of the Property Tax Code
..................
350,000
3

For additional compensation for local
4

assessors, as provided by Section 4-20
5

of the Property Tax Code
...........................
510,000
6

For additional compensation for county
7

treasurers, as provided by Section 3-10007
8

of the Counties Code
...............................
663,000
9

For the annual stipend for sheriffs as provided
10

in subsection (d) of Section 4-6003 and
11

Section 4-8002 of the Counties Code
................
663,000
12

For the annual stipend to county coroners
13

pursuant to Section 4-6002 of the Counties
14

Code, including prior years' costs
.................
663,000
15

For additional compensation for county
16

auditors, pursuant to Section 4-6001
17

of the Counties Code, including prior
18

years' costs
.......................................
123,500
19

Total

$38,148,000
20
PAYABLE FROM MOTOR FUEL TAX FUND:
21

For Reimbursement to International
22

Fuel Tax Agreement Member States
................
32,000,000
23

For Refunds
......................................
45,000,000
24

Total

$77,000,000
25
PAYABLE FROM UNDERGROUND STORAGE TANK FUND:
26

For Refunds as provided for in Section

SB4110
- 3 -
OMB104 00207 AAV 10207 b
1

13a.8 of the Motor Fuel Tax Law
.....................
12,000
2
PAYABLE FROM THE MUNICIPAL TELECOMMUNICATIONS FUND:
3

For refunds associated with the Simplified
4

Municipal Telecommunications Tax Act
................
12,000
5
PAYABLE FROM LOCAL GOVERNMENT VIDEO GAMING
6
DISTRIBUTIVE FUND:
7

For allocation to local governments
8

of the net terminal income tax per
9

the Video Gaming Act
...........................
250,000,000
10
PAYABLE FROM SENIOR CITIZENS REAL ESTATE
11
DEFERRED TAX REVOLVING FUND:
12

For payments to counties as required by the
13

Senior Citizens Real Estate Tax Deferral Act,
14

including prior years' cost
......................
6,500,000
15
PAYABLE FROM ILLINOIS GAMING LAW ENFORCEMENT FUND:
16

For Allocation to Local Law Enforcement
17

Agencies for joint state and local efforts
18

in Administration of the Charitable Games
19

Act and the Illinois Pull Tabs and
20

Jar Games Act
......................................
750,000

21

Section 10.
The sum of $36,408,900, or so much thereof as
22
may be necessary, is appropriated from the General Revenue
23
Fund to the Department of Revenue for operational expenses.

24

Section 15.
The sum of $1,000,000, or so much thereof as

SB4110
- 4 -
OMB104 00207 AAV 10207 b
1
may be necessary, is appropriated from the Tax Compliance and
2
Administration Fund to the Department of Revenue for Refunds
3
associated with the Illinois Secure Choice Savings Program
4
Act.

5

Section 20.
The sum of $132,995,600, or so much thereof as
6
may be necessary, is appropriated from the Tax Compliance and
7
Administration Fund to the Department of Revenue for
8
operational expenses.

9

Section 25.
The following named sums, or so much thereof
10
as may be necessary, respectively, for the objects and
11
purposes hereinafter named, are appropriated to meet the
12
ordinary and contingent expenses of the Department of Revenue:
13
TAX ADMINISTRATION AND ENFORCEMENT
14
PAYABLE FROM TAX COMPLIANCE AND ADMINISTRATION FUND:
15

For Administration of the Drycleaner
16

Environmental Response Trust Fund Act
..............
188,200
17

For Administration of the Simplified Municipal
18

Telecommunications Tax Act
.......................
3,651,200
19

For administrative costs associated
20

with the Municipality Sales Tax
21

as directed in Section 11-74.3-3
22

of the Illinois Municipal Code
.....................
253,200
23

For costs associated with administering Section
24

4g of the Cigarette Tax Act
......................
1,490,800

SB4110
- 5 -
OMB104 00207 AAV 10207 b
1

Total

$5,583,400

2

Section 30.
The sum of $1,500,000, or so much thereof as
3
may be necessary, is appropriated from the Cannabis Regulation
4
Fund to the Department of Revenue for operational expenses
5
associated with the Cannabis Regulation and Tax Act.

6

Section 35.
The sum of $500,000, or so much thereof as may
7
be necessary, is appropriated from the Tennessee Valley
8
Authority Local Trust Fund to the Department of Revenue for
9
tax receipt distributions pursuant to Section 13 of the
10
Tennessee Valley Authority Act.

11

Section 40.
The sum of $12,096,500, or so much thereof as
12
may be necessary, is appropriated from the Personal Property
13
Tax Replacement Fund to the Department of Revenue for a
14
portion of the state's share of county sheriff's salaries
15
pursuant to action taken by the 102nd General Assembly,
16
including prior years' costs.

17

Section 45.
The sum of $49,553,300, or so much thereof as
18
may be necessary, is appropriated from the Motor Fuel Tax Fund
19
to the Department of Revenue for operational expenses.

20

Section 50.
The sum of $42,315,300, or so much thereof as
21
may be necessary, is appropriated from the Personal Property

SB4110
- 6 -
OMB104 00207 AAV 10207 b
1
Tax Replacement Fund to the Department of Revenue for
2
operational expenses.

3

Section 55.
The sum of $2,668,000, or so much thereof as
4
may be necessary, is appropriated from the Underground Storage
5
Tank Fund to the Department of Revenue for operational
6
expenses.

7

Section 99.
Effective date.
This Act takes effect July 1,
8
2026.

Footer

Disclaimer

This site is maintained for the Illinois General Assembly by the
Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706.

Contact ILGA Webmaster

ILGA.gov uses cookies to ensure you get the best experience on our website. By continuing to browse ILGA.gov you consent to our use of cookies.
Read About Cookies

ILGA.GOV

2026 ILGA.gov | All Rights Reserved |
ADA

|
Disclaimers
|
Learn

This site is maintained for the Illinois General Assembly by the
Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706.
Contact ILGA Webmaster

ILGA.gov uses cookies to ensure you get the best experience on our website. By continuing to browse ILGA.gov you consent to our use of cookies.
Read About Cookies

ILGA.GOV

2026 ILGA.gov | All Rights Reserved |
ADA

|
Disclaimers
|
Learn