Creates the Real Economic Support That Acknowledges Unique Restaurant Assistance Needed To Survive (RESTAURANTS) Act. Creates the Illinois Restaurant Revitalization Fund. Provides that the State Treasurer and certain units of local government shall award grants from the Fund to eligible entities. Provides that the term "eligible entity" means a restaurant, food stand, food truck, food cart, caterer, saloon, inn, tavern, bar, lounge, or other similar place of business, subject to certain limitations. Amends the Illinois Income Tax Act and the State Finance Act to make conforming changes. Effective immediately.

Statutes affected:
Introduced: 35 ILCS 5/203, 30 ILCS 105/5