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SB 2470

Department of Child Protection Services; amend provisions related to kinship payments.

2025 Regular Session Introduced by Hob Bryan

The bill would direct STAR bond districts to focus on very large destination projects by raising investment, sales, and visitation thresholds and adding an admissions tax, with IDO

Died In Committee
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Bill Summary · SB 2470

Summary — SB 2470 (2025)

Title: Department of Child Protection Services; amend provisions related to kinship payments.
Bill number: SB 2470 (introduced version LRB10409390RTM19449b)
Primary sponsor: Sen. Elgie R. Sims, Jr.
Cosponsors: Sen. Celina Villanueva, Sen. Christopher Belt
Status: Died in committee (not enacted)
Introduced: February 7, 2025 (filed/received March 13, 2025 in some records)

Note: Although the bill caption in your package references child protection / kinship payments, the text provided amends the Innovation Development and Economy Act and focuses on STAR bond district rules, definitions, and taxation.

Purpose / intent

The bill would revise the Innovation Development and Economy Act to (1) expand local taxing authority for tourism-related admissions within STAR bond districts; (2) tighten approval thresholds for new STAR bond districts created on or after January 1, 2025; and (3) revise multiple statutory definitions and revenue-capturing rules to target larger, destination-oriented development projects.

Key provisions and changes

  • Tourism/admissions tax:

    • Allows corporate authorities of non–home-rule political subdivisions that have established a STAR bond district to impose a tourism tax on admissions and amusements within the district.
    • Tax rate limited to a maximum of 9% of gross receipts from admission/amusement charges.
    • Tax may be imposed only in 0.25% increments.
    • The Illinois Department of Revenue (IDOR) would collect and enforce this tax and related civil penalties.

  • STRONGER approval thresholds for STAR districts (for districts created on or after Jan 1, 2025):

    • Director of Revenue may approve a district only after finding the proposed plan meets numerous conditions, including:
    • Eligible area designation (see below).
    • Projected minimum capital investment: $500,000,000.
    • Projected annual gross sales revenues: at least $100,000,000.
    • Projected job creation: at least 1,500 new jobs and 5,000 construction jobs.
    • Projected visitation: more than 1,000,000 visitors annually.
    • Inclusion of potential destination and entertainment users.
    • A statement explaining substantial economic benefit to state and region.
    • Any other requirements the Director deems appropriate.

  • Definitions revised (examples):

    • “Amusement park user”: primary entertainment use, occupies at least 50 acres, and makes an initial capital investment of not less than $150,000,000.
    • “Destination user” (retail): increases sales floor area threshold to 150,000 square feet; must demonstrate at least 30% of customers travel from 75+ miles or out-of-state; minimum initial capital investment of $30,000,000.
    • “Eligible area”:
    • For districts before Jan 1, 2025: contiguous 250–500 acres, adjacent to interstate, within one mile of two state highways, etc.
    • For districts on/after Jan 1, 2025: contiguous 500–900 acres, at least 90% undeveloped, within 20 miles of another state, located in a county with population under 300,000, and other standards (text truncated in source).

  • Revenue definition:

    • “Local sales tax increment” expanded to include local sales tax on purchases by amusement park users (for taxes administered by IDOR).

Who would be affected

  • Local governments (non–home-rule municipalities/counties) that host STAR bond districts — would gain conditional authority to impose an admissions/tourism tax and face stricter district-approval criteria.
  • Developers and prospective STAR bond projects — higher minimum size, investment, revenue, visitation, and job-creation thresholds would concentrate eligibility on very large destination projects.
  • Businesses operating inside STAR bond districts (amusement parks, large retail/destination users) — subject to the new admissions tax and included in local sales tax increment calculations.
  • Illinois Department of Revenue — expanded role in tax collection, enforcement, and approval findings for STAR bond district creation.

Potential impacts

  • Would channel STAR bond incentives toward very large, destination-scale developments (hundreds of millions of dollars in investment and large employment/visitation targets).
  • Could expand local revenue via admissions taxes (up to 9%) but centralize collection and enforcement with IDOR.
  • Smaller or urban STAR bond concepts would likely be ineligible under the tightened size/undercapitalization rules for post‑2025 districts.
  • Could shift where STAR bond districts are located (e.g., counties under 300,000 population and near other states) per the new eligible-area criteria.

Procedural / timeline notes

  • Introduced Feb 7, 2025; first reading noted same day. Legislative record also lists subsequent referrals to various committees. The bill did not advance to enactment and is listed as “Died In Committee.”

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

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