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HB 1824

Authorizing bona fide charitable or nonprofit organizations to conduct shooting sports and activities sweepstakes.

2023-2024 Regular Session Introduced by Mike Chapman and 2 co-sponsors

Illinois HB 1824 creates a deduction for capital contributions under a master development plan, aligning state tax treatment with federal IRC §118.

House Rules "X" file.
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WeVote Research Nonpartisan
Bill Summary · HB 1824

Summary — HB 1824 (materials supplied)

Note up front: the materials you supplied appear to contain text from multiple different bills that share the number “HB 1824” in different jurisdictions and/or different sessions. The file includes (at minimum) an Illinois tax bill titled the “Master Development Plan Recognition Act,” an Arkansas animal‑welfare bill titled the “Dog and Cat Rescue Act: Daisy’s Law,” and a separate header indicating an appropriation for the City of Tupelo (new cemetery). These are distinct proposals with different subject matter. Below I summarize each separately and then note the status/timelines and gaps in the record.

A. Illinois — “Master Development Plan Recognition Act” (HB 1824, Rep. Jay Hoffman)

Purpose
- To align Illinois income‑tax treatment with federal tax treatment under Internal Revenue Code (IRC) Section 118 by recognizing certain governmental capital contributions as made pursuant to a “master development plan.”

Key provisions
- Adds a new Act (cited as the Master Development Plan Recognition Act) and amends the Illinois Income Tax Act (35 ILCS 5/203).
- Creates a state income‑tax subtraction/deduction for capital contributions that (a) are made pursuant to a master development plan, and (b) are included in the taxpayer’s federal taxable income under IRC §118.
- Defines eligible contributions to include (non‑exhaustive list):
- Grants approved by the Department of Commerce and Economic Opportunity (DCEO) or other State agencies, regardless of timing or whether other approvals were involved.
- Grants approved by counties or municipalities (or their agencies), regardless of whether funding originates with the State.
- Tax increment financing (TIF) applications with letters or approvals issued by state/county/municipal representatives.
- Other financing provided under development, redevelopment, revitalization, or similar plans approved by State/county/municipal representatives.
- Effective immediately (per the bill text).

Who is affected
- Private entities and taxpayers that receive capital contributions/grants or public‑private financing under approved development plans.
- State and local governmental grant programs, economic development authorities, and developers.

Potential impact
- Lowers Illinois taxable income for recipients of qualifying capital contributions that are included federally under IRC §118, thereby reducing Illinois income tax liability in such cases.
- Clarifies and potentially broadens state recognition of public contributions made under coordinated development plans.

B. Arkansas — “Dog and Cat Rescue Act: Daisy’s Law” (HB 1824, multiple sponsors listed)

Purpose
- To amend criminal statutes concerning animal cruelty, authorizing law enforcement to secure dogs and cats where animal conditions are likely to deteriorate.

Key provisions
- Adds Arkansas Code §5‑62‑128:
- Authorizes law enforcement, after an animal‑cruelty complaint, to temporarily secure a dog or cat and transfer temporary custody to an appropriate custodian if there is a substantial likelihood the animal’s condition will deteriorate without intervention.
- Allows an officer to consider the condition or seizure of other animals owned by the same person as evidence supporting the securing of an animal.
- Provides an explicit temporary‑custody remedy in addition to existing disposition options under §5‑62‑106.

Who is affected
- Law enforcement officers, animal shelters/rescue organizations, and owners/keepers of dogs and cats involved in cruelty investigations.

Legislative notes in the file indicate committee activity and that the bill progressed through readings and enrollment in April 2025 (entries show “Act 688,” passed and enrolled), but the supplied timeline is mixed and may reflect different procedural histories.

C. “Appropriation; City of Tupelo for acquiring property for a new cemetery” (header information)

  • The header you provided lists HB 1824 with this title and notes: Subject: Appropriations A; Introduced Jan 13, 2025; Status: Died In Committee.
  • No bill text or appropriation amount was included in the materials, so specifics (dollar amount, parcel, conditions, funding source, and intended recipient) are not available.

Who would be affected
- City of Tupelo (municipal government), residents needing cemetery space, adjacent property owners — details pending.

Status, timeline, and conflicts

  • The supplied record is internally inconsistent: Illinois text shows introduced 1/28/2025 by Rep. Jay Hoffman; Arkansas material shows multiple sponsors and activity in March–April 2025 (including enrollment and Act number). The Tupelo appropriation header shows an introduction date of Jan 13, 2025 and a status of “Died In Committee.”
  • Because multiple jurisdictions and bills are conflated, it is not possible to state a single, authoritative status without confirmation of which HB 1824 (which state and session) you want summarized.

Recommendation / Next step

Please confirm which HB 1824 you want a focused summary for:
- Illinois HB 1824 (Master Development Plan Recognition Act — tax deduction for capital contributions), or
- Arkansas HB 1824 (Dog and Cat Rescue Act / Daisy’s Law), or
- The Tupelo appropriation bill (provide the state, bill text, or appropriation amount).

Once you confirm, I will produce a targeted, expanded summary including precise statutory citations, expected fiscal impacts (if available), and implementation/timing details.

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

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