SB 1279 - Current law authorizes an income tax deduction for contributions made to a 529 savings account, with such deduction limited to $8,000 for single filers and $16,000 for married filing combined filers. This act removes the limits such that 100% of such contributions shall be deductible. JOSH NORBERG

2026 Regular Session

Allocates $67,622,000 in Build Illinois bonds to the Capital Development Board to demolish and remediate the Jacksonville Development Center site, making it safe for future reuse.

Voted Do Pass S Economic and Workforce Development Committee

Overview / Purpose

SB 1279 appropriates state bond proceeds to remove and remediate the former Jacksonville Development Center site in Jacksonville, Illinois. The bill directs a one-time appropriation to the Capital Development Board (CDB) to fund demolition of remaining buildings and environmental remediation so the site can be made safe and available for future reuse.

Key provisions

Appropriation: $67,622,000 (or so much as may be necessary).

Source: Build Illinois Bond Fund.

Recipient: Illinois Capital Development Board.

Authorized use: demolition and remediation of the buildings on the site of the former Jacksonville Development Center.

Effective date: July 1, 2025.

The statutory text is brief and limited to the appropriation language and the effective date; it does not specify design, redevelopment, or reuse plans for the site beyond demolition and remediation.

Funding and fiscal impact

The appropriation is bond-funded from the Build Illinois Bond Fund, which increases the State’s capital borrowing and will contribute to future debt service obligations tied to that bond program.

The bill authorizes the CDB to expend up to the stated amount; the actual outlays will depend on project scope, procurement outcomes, and remediation requirements (the language permits using “so much thereof as may be necessary”).

Who is affected

Capital Development Board: will administer contracts, oversee demolition/remediation and manage procurement.

Local community (city of Jacksonville / Morgan County): short-term impacts from demolition activity (traffic, construction jobs), and long-term potential benefits from a remediated parcel ready for redevelopment.

Contractors and environmental remediation firms: potential procurement and contracting opportunities.

State finances: increases bonded capital obligations; taxpayers bear eventual debt service.

Potentially affected agencies: Illinois EPA and local permitting authorities for remediation and demolition oversight.

Procedural status and next steps

Introduced January 28, 2025 (sponsor: Sen. Jil Tracy).

Effective upon this bill’s enactment and specified to take effect July 1, 2025.

Following enactment, the CDB will need to complete planning, environmental assessments, permitting, and a procurement process to award demolition/remediation contracts. Timing of work will depend on those steps and site-specific remediation needs.

Considerations / potential issues

The appropriation funds demolition and remediation only; no redevelopment plan or funding is included. Future reuse will require additional planning and possible funding.

Exact remediation scope and cost can vary substantially depending on environmental findings; the “so much thereof as may be necessary” language gives flexibility but also uncertainty about final expenditures.

Use of bond funds increases future debt service obligations; stakeholders may weigh this against economic and public-safety benefits of remediating the site.

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