Illinois General Assembly - Illinois Compiled Statutes

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40 ILCS 5/16-154

(40 ILCS 5/16-154) (from Ch. 108 1/2, par. 16-154)

Sec. 16-154.

Deductions from salary.

(a) Required contributions.  The governing body of each school district
and of each employing unit coming under this System,
and the State Comptroller or other State officer certifying payroll vouchers,
including payments of salary or wages to teachers, shall pick up or retain on
every pay day the contributions required under Section 16-152 of each member.
Each governing body or officer shall furnish a statement to each member showing
the amount picked up or retained from his or her salary.

(b) Optional contributions.  For the purposes of this Section and Section
16-152.1, "optional contributions" means contributions that a member elects to
make in order to establish optional service credit or to reinstate creditable
service that was terminated upon payment of a refund.

The governing body of each school district and of each employing unit coming
under this System and the State Comptroller or other State officer certifying
payroll vouchers shall take the steps necessary to comply with the requirements
of Section 414(h)(2) of the Internal Revenue Code of 1986, as amended, to
permit the pickup of optional contributions on a tax-deferred basis.  Beginning
July 1, 1998, a school district or other employing unit shall not withhold
optional contributions from the salary of any member on an after-tax basis.

(Source: P.A. 90-448, eff. 8-16-97.)