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HB 4106

Appropriations: supplemental; funding for small business payroll; provide for. Creates appropriation act.

2025-2026 Regular Session Introduced by Denise Mentzer

Creates a one-time $20M fund to help small, for-profit businesses under 25 employees offset higher payroll costs from wage/paid leave rules.

bill electronically reproduced 02/20/2025
#appropriations:supplemental #labor:hoursandwages
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WeVote Research Nonpartisan
Bill Summary · HB 4106

Summary — HB 4106

Note up front: the provided text appears to conflate two different measures. One portion is an appropriations/aid measure (appears to be a Michigan-style appropriation bill addressing “Mothering Justice” impacts on small businesses). A second portion is an amendment to the Illinois Property Tax Code (Low‑Income Senior Citizens Assessment Freeze). I summarize both items separately and then note procedural/timing and verification points.

A. Appropriations / Small Business Payroll Assistance (Mothering Justice fund)

  • Purpose: Create a one‑time state fund to help small, for‑profit businesses defray costs and ease the impact of a state court decision (Mothering Justice v Attorney General) that increased the hourly minimum wage and allowed employees to earn paid sick leave.
  • Appropriation: $20,000,000 (state general fund) for the Mothering Justice Small Business Assistance Fund for the fiscal year ending September 30, 2025.
  • Administering agency: Department of Treasury.
  • Eligibility: For‑profit small businesses with fewer than 25 employees.
  • Benefit limits and requirements:
    • Maximum distribution per business: $20,000.
    • Department may require payroll and employee attendance records for the previous 2 years and other information to assess future payroll impact.
    • Up to $100,000 of the appropriation may be used for administration.
  • Fund status and project designation:
    • Unexpended amounts are designated a work project appropriation (do not lapse at fiscal year end).
    • Total estimated cost: $20,000,000. Tentative completion date for the project: September 30, 2029.
  • Impact: Provides direct, capped relief to small businesses likely to face higher labor costs from the court decision; funded centrally from the state general fund.

B. Property Tax Code amendment — Low‑Income Senior Citizens Assessment Freeze (Illinois)

  • Purpose: Amend 35 ILCS 200/15‑172 to raise the “maximum income limitation” for eligibility for the Low‑Income Senior Citizens Assessment Freeze Homestead Exemption.
  • Key change: For taxable years 2026 and thereafter, the maximum household income threshold is increased to $80,000 (previously $65,000 for taxable years 2018–2025 and thereafter).
  • Effective date: The bill text notes “effective immediately,” with the new income limit applying for taxable year 2026 and after.
  • Impact: Expands eligibility for the assessment freeze homestead exemption to more senior households by raising the income cap; affects qualified seniors who own or lease and pay property taxes on their residence.

Who is affected

  • Small, independently owned for‑profit businesses with fewer than 25 employees (may receive up to $20,000).
  • State Department of Treasury (administers fund and disbursements).
  • Senior homeowners/leaseholders in Illinois whose household income is between the prior cap and the new $80,000 cap (would gain eligibility for an assessment freeze).
  • State budget/treasury (one‑time $20M outlay and possible administrative costs).

Procedural / timeline notes and discrepancies

  • The materials include mixed metadata: sponsors (Dave Vella), introducers (Rep. Denise Mentzer / Rep. Mentzer), and dates across 2025 and 2026 — suggesting the text assembles material from different jurisdictions or versions.
  • Appropriations piece references fiscal year ending September 30, 2025 and a project completion date of September 30, 2029.
  • The Illinois tax change applies for taxable year 2026 and thereafter and indicates immediate effectiveness in the text.
  • Related bill listed: SB 1675 (companion).

Recommendation: Verify the authoritative bill text and jurisdiction (state) and confirm which measure (appropriations or property tax amendment) is the intended HB 4106 to ensure accurate tracking, committee referrals, and sponsor attribution.

Compiled from official sources — confirm details with the bill’s official record.

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