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SB 2660

Corporate contributions; repeal sections which prohibit and penalize when made for political purposes.

2025 Regular Session Introduced by Jeremy England

Excludes the first-year police and firefighters pension levy from a non-home-rule municipality's PTELL aggregate extension, easing initial levy capacity and affecting taxpayers.

Died In Committee
#elections
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Bill Summary · SB 2660

Bill summary — SB 2660 (2025)

Title (as provided): Corporate contributions; repeal sections which prohibit and penalize when made for political purposes.

Sponsor: Sen. Mike Porfirio
Subject (as provided): Elections
Statutory sections amended: 35 ILCS 200/18‑185 and 35 ILCS 200/18‑190 (Property Tax Code — Property Tax Extension Limitation Law, commonly known as PTELL)

Note on discrepancies: The bill title and subject metadata reference corporate/political contribution law and "Elections," but the bill text and synopsis provided amend the Property Tax Extension Limitation Law (PTELL) and address municipal pension levies. The legislative-action timeline in the record also contains inconsistent dates. This summary focuses on the substantive text supplied (PTELL amendments).

Purpose / intent

To modify PTELL treatment of certain pension-levy special purpose extensions imposed by non‑home rule municipalities so that specified pension levies are excluded from a municipality’s PTELL "aggregate extension" calculation — but only for the first year in which that particular levy is ever imposed. The bill also clarifies that certain levies under the Illinois Pension Code are not treated as "new rates" for PTELL purposes.

Key provisions

  • Amends Sections 18‑185 and 18‑190 of the Property Tax Code (35 ILCS 200/18‑185 and 18‑190).
  • Provides that a special purpose extension (levy) made by a non‑home rule municipality to satisfy mandatory contributions to a police pension fund or a firefighters’ pension fund is not counted as part of the municipality’s PTELL aggregate extension — but only for the first year the levy is imposed by that municipality.
  • States that certain levies made under the Illinois Pension Code are not to be treated as “new rates” (which would otherwise affect PTELL calculations and possibly voter-notice or rollback treatment).
  • The amendment alters definitions and exclusions in the PTELL “aggregate extension” definition to reflect the above treatment (text references existing exclusion clauses and adds/clarifies exclusion for certain pension contribution levies).

Who would be affected

  • Non‑home rule municipalities that begin levying for mandatory police or firefighter pension contributions — they would have one initial year where that levy does not reduce their PTELL aggregate extension capacity.
  • Municipal pension funds (police and firefighters) — could receive new or increased funding more readily in the initial levy year.
  • Property taxpayers in affected municipalities — the short‑term property tax cap calculations and how available extension capacity is consumed could change, possibly enabling a higher levy in the initial year without counting against PTELL limits.
  • County clerks and local tax officials — administrative changes in certification/calculation of aggregate extensions.

Potential impacts

  • Short-term easing for municipalities starting pension levies: municipalities could adopt an initial pension levy without it counting against their PTELL aggregate extension for that first year, potentially permitting larger or new pension levies without immediately reducing other levy capacity.
  • Long-term PTELL exposure remains: the exclusion applies only in the first year the levy is imposed; subsequent years’ levies would be part of aggregate extension and subject to PTELL limits.
  • Could affect municipal budgeting, timing of pension funding, and local property tax burdens in initial levy year.
  • Administrative/interpretive questions may arise about defining “first year” and coordination with other PTELL exclusions and procedures.

Procedural / timeline status

  • Status (provided): Died In Committee.
  • Sponsor: Sen. Mike Porfirio.
  • The provided legislative-action record lists multiple referrals, hearings (April–May 2025), and other actions, but also contains inconsistent dates and entries (including an early "Died In Committee" date that precedes many committee actions). Based on the metadata supplied, the bill did not become law.

If you want, I can:
- Compare this bill’s wording against current PTELL language and produce exact statutory redline excerpts.
- Prepare a short explainer for municipal officials on how the first‑year exclusion would change levy calculations.

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

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