IL HB0991

Increases the maximum tax rate under the Non-Home Rule Municipal Retailers' Occupation Tax Act, Non-Home Rule Municipal Service Occupation Tax Act, and Non-Home Rule Municipal Use Tax Act from 1% to 2%.

Caps the portion of these taxes that may be used for municipal operations at 1%, with any rate exceeding 1% restricted to public infrastructure and property tax relief purposes.

Adds "acquisition, repair, and maintenance of public safety equipment" (including police vehicles, fire trucks, surveillance equipment, and body cameras) to the definition of "public infrastructure" for tax purposes.

Defines "public safety equipment" as firefighting, police, rescue, transportation, or communications equipment used by police departments, fire departments, or first responders.

Takes effect immediately upon becoming law.