IL HB3100

Reduces the required matching funds for convention and tourism bureaus receiving Local Tourism Fund grants from 40% (FY2026) and 50% (subsequent years) to a permanent 25% starting in Fiscal Year 2026 and thereafter

Redirects a portion of Illinois Sports Facilities Authority tax repayments: beginning July 1, 2025, $77,916,800 goes to General Revenue Fund with excess amounts deposited into the Local Tourism Fund

Beginning July 1, 2026, establishes a new distribution formula for Sports Facilities Authority repayments beyond the base amounts: 56% to Tourism Promotion Fund, 23% to Local Tourism Fund, 14% to Chicago Travel Industry Promotion Fund, and 7% to International Tourism Fund

Modifies the Hotel Operators' Occupation Tax Act and Illinois Sports Facilities Authority Act to change how repayments from the Authority are deposited, shifting certain funds away from the General Revenue Fund to tourism-related funds