JUNE 2024  3 
such victory. Due to the collabora­
tion of Senator DeWitte and the Illi­
nois Chamber Tax Institute, Illinois 
will now be in line with the rest of 
the country in how these leases are 
treated by IDOR. 
	
However, the Chamber has sig­
nificant concerns about the revenue 
bill (HB4951) that passed in that it 
will ultimately be balanced on the 
backs of the taxpayers and business­
es of Illinois. With an increase of 
more than $1B in revenue without 
commensurate cuts, it poses substan­
tial problems moving forward with 
ARPA funds expiring in 2025 and 
pending transportation funding gaps 
going unaddressed. Growing our 
revenue base is a worthwhile effort, 
however, growth efforts will be for 
naught unless we apply fiscal balance 
and retain opportunities to help 
existing businesses grow. We look 
forward to being part of that conver­
sation. 
	
Please view the Tax Institute 
update beginning on page 41 of this 
report for an in-depth look at major 
tax legislation for the business com­
munity that was considered through­
out the entire Spring. 
General Assembly 
Acknowledges Need for 
BIPA Reform, SB 2979 
Passes Both Houses 
Senator President Pro Tempore Bill 
Cunningham has been involved in 
discussions to make changes to Illi­
nois’ Biometric Information Privacy 
Act (BIPA) for several years. He is 
the Senate sponsor of SB2979 which 
is the first BIPA-related reform bill 
to make its way through the full leg­
islative process passing the Senate 46-
13-0 and the House 81-30-0. The bill 
now heads to Governor J.B. Pritzker’s 
desk where it is expected to be signed 
shortly. 
	
The Illinois Supreme Court effec­
tively directed the General Assem­
bly to clarify the intent of damages 
calculations in BIPA so judges for 
many existing cases have not award­
ed damages while waiting for the 
conclusion of the legislative process. 
To that end, the business community 
has been seeking retroactivity as part 
of any BIPA reform.  
	
In addition, many companies 
are requesting a security exception 
which would exempt specific sit­
uations from BIPA. Current BIPA 
language prevents the use of facial 
recognition technology that could be 
used to improve personal security for 
individuals as well as in the trans­
portation environment. Without the 
security exemption, the opportunity 
for further tech investment in Illinois 
could dissipate. For this reason, the 
Illinois Chamber opposed SB2979 
along with the great majority of the 
business
	
Quick review of what the bill 
does and does not do: The bill 
includes a damage cap based on a 
“per person” basis rather than a “per 
instance” or “per swipe” approach. 
The current version of SB2979 also 
allows for electronic opt-in rather 
than a paper-based requirement. 
Both of these measures are signifi­
cant improvements and are especially 
END OF SESSION REPORT
If you have any 
questions or would like 
to discuss any of these 
legislative matters, 
please feel free to reach 
out to our team.

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