West Central Reporter

Jil Tracy introduced SB0096 in the Illinois Senate on Jan. 17, 2025, during the general assembly session 104, according to the Illinois General Assembly.

According to the Illinois General Assembly site, the legislature summarized the bill's official text as follows: "Amends the School Code. Beginning with the 2025-2026 school year, requires a school board to allow a student who resides in the school district but attends a nonpublic school to participate in extracurricular athletic activities sponsored by the district without being required to enroll or complete coursework at a public school within the district if certain conditions are met. Effective immediately."

The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.

In essence, this bill amends the School Code to mandate that, starting with the 2025-26 school year, school boards must allow students residing in a district but attending nonpublic schools, such as home-schooled students, to participate in afterschool sports activities offered by the district. These students are not required to enroll or complete coursework at public schools within the district, provided their parent or guardian owns property within the district and pays real estate taxes on it. The parent or guardian must present satisfactory proof of tax payment to the school. The act takes effect immediately upon becoming law.

Jil Tracy has proposed another four bills since the beginning of the 104th session.

Tracy graduated from Southern Illinois University and again in 1976 from Southern Illinois University with a JD.

Jil Tracy is currently serving in the Illinois State Senate, representing the state's 50th Senate District. She replaced previous state senator Steve McClure in 2023.

Bills in Illinois follow a multi-step legislative process, beginning with introduction in either the House or Senate, followed by committee review, floor debates, and votes in both chambers before reaching the governor for approval or veto. The General Assembly operates on a biennial schedule, and while typically thousands of bills are introduced each session, only a fraction successfully pass through the process to become law.

You can read more about bills and other measures here.

Bill Number	Date Introduced	Short Description
SB0096	01/17/2025	Amends the School Code. Beginning with the 2025-2026 school year, requires a school board to allow a student who resides in the school district but attends a nonpublic school to participate in extracurricular athletic activities sponsored by the district without being required to enroll or complete coursework at a public school within the district if certain conditions are met. Effective immediately.
SB0133	01/17/2025	Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, the Retailers' Occupation Tax Act, and the Vehicle Use Tax Article of the Illinois Vehicle Code. Provides that the taxes under those Acts do not apply to a motor vehicle that is registered in the State to an Illinois resident who acquired the vehicle while the Illinois resident was stationed outside of this State as an active duty member of the military.
SB0134	01/17/2025	Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that, for persons dying on or after January 1, 2026, if a valid election has been made under the Internal Revenue Code allowing a person to take into account a federal deceased spousal unused exclusion amount for the purposes of calculating the person's federal estate tax, then the person's Illinois exclusion amount shall include the Illinois deceased spousal unused exclusion amount for the deceased spouse with respect to whom the federal election was made. Effective immediately.
SB0138	01/17/2025	Amends the School Code. Provides that the State Board of Education shall establish a teacher recruitment and retention program, which shall encourage both new and experienced teachers to seek employment with qualifying public schools by providing for a refundable income tax credit to each participating teacher in the amount of $3,000 per school year for no more than 5 consecutive school years. Provides that the number of participating teachers in the program in any school year shall be limited to 1,000. Contains requirements for participating school districts and participating teachers. Amends the Illinois Income Tax Act establishing the $3,000 tax credit for individuals designated by the State Board of Education as a participating teacher in the teacher recruitment and retention program. Effective July 1, 2025.
SB0139	01/17/2025	Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that, for persons dying on or after January 1, 2026, the exclusion amount shall be the applicable exclusion amount calculated under Section 2010 of the Internal Revenue Code as that Section exists on the effective date of the amendatory Act, including the inflation adjustment and including any deceased spousal unused exclusion amount (currently, the exclusion amount for Illinois estate tax purposes is $4,000,000). Effective immediately.
SB0023	01/13/2025	Amends the Illinois State Auditing Act. Provides that, in calendar years 2025, 2030, 2035, 2040, and 2045, the Auditor General shall conduct a performance audit of (i) the programs and procurement activities administered by the Illinois Power Agency to implement the Renewable Portfolio Standard and (ii) the Adjustable Block program established under the Illinois Power Agency Act. Provides that the performance audits shall address several questions related to renewable energy, solar vendors, and other issues. Provides that performance audits shall each include physical inspections of 3 random solar sites funded through the Adjustable Block program. Provides that the Auditor General shall consult with energy experts in the audit process and may employ an energy consulting firm. Provides for the Auditor General to report findings and recommendations. Repeals the provisions added by this amendatory Act on July 1, 2046. Effective immediately.
SB0035	01/13/2025	Amends the Workers' Compensation Act. Provides that the provisions of the Act shall apply automatically and without election to all employers and all their employees, including, but not limited to, sole proprietors and general contractors and their subcontractors (currently, all employers and all their employees), engaged in any department enterprises or businesses which are declared to be extra hazardous. Removes a provision that the Act shall not be construed to apply to any sole proprietor or partner or member of a limited liability company who elects not to provide and pay compensation for accidental injuries sustained by himself, arising out of and in the course of the employment according to the provisions of the Act. Provides that the definition of "corporate officer" does not include a sole proprietor.
SB0053	01/13/2025	Amends the Lobbyist Registration Act. Provides that a lobbyist or lobbying entity may not promise anything of value to an official, State employee, or a candidate for a State executive or State legislative office for the person's support, action, or inaction for a specific legislative action or executive action, including, but not limited to, campaign contributions, endorsement of candidacy, or any in-kind contributions supporting an official, State employee, or candidate for a State executive or State legislative office. Prohibits a lobbyist or lobbying entity from soliciting an official or State employee to violate similar provisions of the State Officials and Employees Ethics Act. Provides that nothing in the provisions prevents the making or accepting of voluntary contributions otherwise in accordance with law.
SB0060	01/13/2025	Amends the Election Code. Requires the State Board of Elections, in conjunction with election authorities, to implement a secure, free access system available to voters by January 1, 2026. Provides that the system shall allow a voter to track receipt of the voter's vote by mail ballot and check the ballot's status with the election authority. Requires the election authority to make the system available to vote by mail voters from the first day that vote by mail ballots are accepted until 30 days after completion of the official canvass. Effective immediately.