Public Act 100-0023
 
SB0042 EnrolledLRB100 04925 MLM 14935 b

    AN ACT concerning finance.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
ARTICLE 1. GENERAL PROVISIONS

 
    Section 1-1. Short title. This Act may be cited as the
FY2018 Budget Implementation Act.
 
    Section 1-5. Purpose. It is the purpose of this Act to make
changes in State programs that are necessary to implement the
State budget.
 
    Section 1-10. Designation of reserves.
    (a) For the purposes of implementing the budget
recommendations for fiscal year 2018 and balancing the State's
budget in State fiscal year 2018 only, the Governor may
designate, by written notice to the Comptroller, a reserve of
not more than 5% from the amounts appropriated from funds held
by the Treasurer for State fiscal year 2018 to any State
agency. However, the Governor may not designate amounts to be
set aside as a reserve from amounts that (i) have been
appropriated for payment of debt service, (ii) have been
appropriated under a statutory continuing appropriation, (iii)
are State general funds, (iv) are in the Supplemental
Low-Income Energy Assistance Fund, or (v) are funds received
from federal sources.
    (b) If the Governor designates amounts to be set aside as a
reserve, the Governor shall give notice of the designation to
the Auditor General, the State Treasurer, the State
Comptroller, the Senate, and the House of Representatives.
    (c) As used in this Section:
    "State agency" means all boards, commissions, agencies,
institutions, authorities, colleges, universities, and bodies
politic and corporate of the State, but not any other
constitutional officers, the legislative or judicial branch,
the office of the Executive Inspector General, or the Executive
Ethics Commission.
    "State general funds" has the meaning provided in Section
50-40 of the State Budget Law.
 
ARTICLE 5. AMENDATORY PROVISIONS

 
    Section 5-2. The Illinois Administrative Procedure Act is
amended by changing Section 5-45 as follows:
 
    (5 ILCS 100/5-45)  (from Ch. 127, par. 1005-45)
    Sec. 5-45. Emergency rulemaking.
    (a) "Emergency" means the existence of any situation that
any agency finds reasonably constitutes a threat to the public
interest, safety, or welfare.
    (b) If any agency finds that an emergency exists that
requires adoption of a rule upon fewer days than is required by
Section 5-40 and states in writing its reasons for that
finding, the agency may adopt an emergency rule without prior
notice or hearing upon filing a notice of emergency rulemaking
with the Secretary of State under Section 5-70. The notice
shall include the text of the emergency rule and shall be
published in the Illinois Register. Consent orders or other
court orders adopting settlements negotiated by an agency may
be adopted under this Section. Subject to applicable
constitutional or statutory provisions, an emergency rule
becomes effective immediately upon filing under Section 5-65 or
at a stated date less than 10 days thereafter. The agency's
finding and a statement of the specific reasons for the finding
shall be filed with the rule. The agency shall take reasonable
and appropriate measures to make emergency rules known to the
persons who may be affected by them.
    (c) An emergency rule may be effective for a period of not
longer than 150 days, but the agency's authority to adopt an
identical rule under Section 5-40 is not precluded. No
emergency rule may be adopted more than once in any 24-month
period, except that this limitation on the number of emergency
rules that may be adopted in a 24-month period does not apply
to (i) emergency rules that make additions to and deletions
from the Drug Manual under Section 5-5.16 of the Illinois
Public Aid Code or the generic drug formulary under Section
3.14 of the Illinois Food, Drug and Cosmetic Act, (ii)
emergency rules adopted by the Pollution Control Board before
July 1, 1997 to implement portions of the Livestock Management
Facilities Act, (iii) emergency rules adopted by the Illinois
Department of Public Health under subsections (a) through (i)
of Section 2 of the Department of Public Health Act when
necessary to protect the public's health, (iv) emergency rules
adopted pursuant to subsection (n) of this Section, (v)
emergency rules adopted pursuant to subsection (o) of this
Section, or (vi) emergency rules adopted pursuant to subsection
(c-5) of this Section. Two or more emergency rules having
substantially the same purpose and effect shall be deemed to be
a single rule for purposes of this Section.
    (c-5) To facilitate the maintenance of the program of group
health benefits provided to annuitants, survivors, and retired
employees under the State Employees Group Insurance Act of
1971, rules to alter the contributions to be paid by the State,
annuitants, survivors, retired employees, or any combination
of those entities, for that program of group health benefits,
shall be adopted as emergency rules. The adoption of those
rules shall be considered an emergency and necessary for the
public interest, safety, and welfare.
    (d) In order to provide for the expeditious and timely
implementation of the State's fiscal year 1999 budget,
emergency rules to implement any provision of Public Act 90-587
or 90-588 or any other budget initiative for fiscal year 1999
may be adopted in accordance with this Section by the agency
charged with administering that provision or initiative,
except that the 24-month limitation on the adoption of
emergency rules and the provisions of Sections 5-115 and 5-125
do not apply to rules adopted under this subsection (d). The
adoption of emergency rules authorized by this subsection (d)
shall be deemed to be necessary for the public interest,
safety, and welfare.
    (e) In order to provide for the expeditious and timely
implementation of the State's fiscal year 2000 budget,
emergency rules to implement any provision of Public Act 91-24
or any other budget initiative for fiscal year 2000 may be
adopted in accordance with this Section by the agency charged
with administering that provision or initiative, except that
the 24-month limitation on the adoption of emergency rules and
the provisions of Sections 5-115 and 5-125 do not apply to
rules adopted under this subsection (e). The adoption of
emergency rules authorized by this subsection (e) shall be
deemed to be necessary for the public interest, safety, and
welfare.
    (f) In order to provide for the expeditious and timely
implementation of the State's fiscal year 2001 budget,
emergency rules to implement any provision of Public Act 91-712
or any other budget initiative for fiscal year 2001 may be
adopted in accordance with this Section by the agency charged
with administering that provision or initiative, except that
the 24-month limitation on the adoption of emergency rules and
the provisions of Sections 5-115 and 5-125 do not apply to
rules adopted under this subsection (f). The adoption of
emergency rules authorized by this subsection (f) shall be
deemed to be necessary for the public interest, safety, and
welfare.
    (g) In order to provide for the expeditious and timely
implementation of the State's fiscal year 2002 budget,
emergency rules to implement any provision of Public Act 92-10
or any other budget initiative for fiscal year 2002 may be
adopted in accordance with this Section by the agency charged
with administering that provision or initiative, except that
the 24-month limitation on the adoption of emergency rules and
the provisions of Sections 5-115 and 5-125 do not apply to
rules adopted under this subsection (g). The adoption of
emergency rules authorized by this subsection (g) shall be
deemed to be necessary for the public interest, safety, and
welfare.
    (h) In order to provide for the expeditious and timely
implementation of the State's fiscal year 2003 budget,
emergency rules to implement any provision of Public Act 92-597
or any other budget initiative for fiscal year 2003 may be
adopted in accordance with this Section by the agency charged
with administering that provision or initiative, except that
the 24-month limitation on the adoption of emergency rules and
the provisions of Sections 5-115 and 5-125 do not apply to
rules adopted under this subsection (h). The adoption of
emergency rules authorized by this subsection (h) shall be
deemed to be necessary for the public interest, safety, and
welfare.
    (i) In order to provide for the expeditious and timely
implementation of the State's fiscal year 2004 budget,
emergency rules to implement any provision of Public Act 93-20
or any other budget initiative for fiscal year 2004 may be
adopted in accordance with this Section by the agency charged
with administering that provision or initiative, except that
the 24-month limitation on the adoption of emergency rules and
the provisions of Sections 5-115 and 5-125 do not apply to
rules adopted under this subsection (i). The adoption of
emergency rules authorized by this subsection (i) shall be
deemed to be necessary for the public interest, safety, and
welfare.
    (j) In order to provide for the expeditious and timely
implementation of the provisions of the State's fiscal year
2005 budget as provided under the Fiscal Year 2005 Budget
Implementation (Human Services) Act, emergency rules to
implement any provision of the Fiscal Year 2005 Budget
Implementation (Human Services) Act may be adopted in
accordance with this Section by the agency charged with
administering that provision, except that the 24-month
limitation on the adoption of emergency rules and the
provisions of Sections 5-115 and 5-125 do not apply to rules
adopted under this subsection (j). The Department of Public Aid
may also adopt rules under this subsection (j) necessary to
administer the Illinois Public Aid Code and the Children's
Health Insurance Program Act. The adoption of emergency rules
authorized by this subsection (j) shall be deemed to be
necessary for the public interest, safety, and welfare.
    (k) In order to provide for the expeditious and timely
implementation of the provisions of the State's fiscal year
2006 budget, emergency rules to implement any provision of
Public Act 94-48 or any other budget initiative for fiscal year
2006 may be adopted in accordance with this Section by the
agency charged with administering that provision or
initiative, except that the 24-month limitation on the adoption
of emergency rules and the provisions of Sections 5-115 and
5-125 do not apply to rules adopted under this subsection (k).
The Department of Healthcare and Family Services may also adopt
rules under this subsection (k) necessary to administer the
Illinois Public Aid Code, the Senior Citizens and Persons with
Disabilities Property Tax Relief Act, the Senior Citizens and
Disabled Persons Prescription Drug Discount Program Act (now
the Illinois Prescription Drug Discount Program Act), and the
Children's Health Insurance Program Act. The adoption of
emergency rules authorized by this subsection (k) shall be
deemed to be necessary for the public interest, safety, and
welfare.
    (l) In order to provide for the expeditious and timely
implementation of the provisions of the State's fiscal year
2007 budget, the Department of Healthcare and Family Services
may adopt emergency rules during fiscal year 2007, including
rules effective July 1, 2007, in accordance with this
subsection to the extent necessary to administer the
Department's responsibilities with respect to amendments to
the State plans and Illinois waivers approved by the federal
Centers for Medicare and Medicaid Services necessitated by the
requirements of Title XIX and Title XXI of the federal Social
Security Act. The adoption of emergency rules authorized by
this subsection (l) shall be deemed to be necessary for the
public interest, safety, and welfare.
    (m) In order to provide for the expeditious and timely
implementation of the provisions of the State's fiscal year
2008 budget, the Department of Healthcare and Family Services
may adopt emergency rules during fiscal year 2008, including
rules effective July 1, 2008, in accordance with this
subsection to the extent necessary to administer the
Department's responsibilities with respect to amendments to
the State plans and Illinois waivers approved by the federal
Centers for Medicare and Medicaid Services necessitated by the
requirements of Title XIX and Title XXI of the federal Social
Security Act. The adoption of emergency rules authorized by
this subsection (m) shall be deemed to be necessary for the
public interest, safety, and welfare.
    (n) In order to provide for the expeditious and timely
implementation of the provisions of the State's fiscal year
2010 budget, emergency rules to implement any provision of
Public Act 96-45 or any other budget initiative authorized by
the 96th General Assembly for fiscal year 2010 may be adopted
in accordance with this Section by the agency charged with
administering that provision or initiative. The adoption of
emergency rules authorized by this subsection (n) shall be
deemed to be necessary for the public interest, safety, and
welfare. The rulemaking authority granted in this subsection
(n) shall apply only to rules promulgated during Fiscal Year
2010.
    (o) In order to provide for the expeditious and timely
implementation of the provisions of the State's fiscal year
2011 budget, emergency rules to implement any provision of
Public Act 96-958 or any other budget initiative authorized by
the 96th General Assembly for fiscal year 2011 may be adopted
in accordance with this Section by the agency charged with
administering that provision or initiative. The adoption of
emergency rules authorized by this subsection (o) is deemed to
be necessary for the public interest, safety, and welfare. The
rulemaking authority granted in this subsection (o) applies
only to rules promulgated on or after July 1, 2010 (the
effective date of Public Act 96-958) through June 30, 2011.
    (p) In order to provide for the expeditious and timely
implementation of the provisions of Public Act 97-689,
emergency rules to implement any provision of Public Act 97-689
may be adopted in accordance with this subsection (p) by the
agency charged with administering that provision or
initiative. The 150-day limitation of the effective period of
emergency rules does not apply to rules adopted under this
subsection (p), and the effective period may continue through
June 30, 2013. The 24-month limitation on the adoption of
emergency rules does not apply to rules adopted under this
subsection (p). The adoption of emergency rules authorized by
this subsection (p) is deemed to be necessary for the public
interest, safety, and welfare.
    (q) In order to provide for the expeditious and timely
implementation of the provisions of Articles 7, 8, 9, 11, and
12 of Public Act 98-104, emergency rules to implement any
provision of Articles 7, 8, 9, 11, and 12 of Public Act 98-104
may be adopted in accordance with this subsection (q) by the
agency charged with administering that provision or
initiative. The 24-month limitation on the adoption of
emergency rules does not apply to rules adopted under this
subsection (q). The adoption of emergency rules authorized by
this subsection (q) is deemed to be necessary for the public
interest, safety, and welfare.
    (r) In order to provide for the expeditious and timely
implementation of the provisions of Public Act 98-651,
emergency rules to implement Public Act 98-651 may be adopted
in accordance with this subsection (r) by the Department of
Healthcare and Family Services. The 24-month limitation on the
adoption of emergency rules does not apply to rules adopted
under this subsection (r). The adoption of emergency rules
authorized by this subsection (r) is deemed to be necessary for
the public interest, safety, and welfare.
    (s) In order to provide for the expeditious and timely
implementation of the provisions of Sections 5-5b.1 and 5A-2 of
the Illinois Public Aid Code, emergency rules to implement any
provision of Section 5-5b.1 or Section 5A-2 of the Illinois
Public Aid Code may be adopted in accordance with this
subsection (s) by the Department of Healthcare and Family
Services. The rulemaking authority granted in this subsection
(s) shall apply only to those rules adopted prior to July 1,
2015. Notwithstanding any other provision of this Section, any
emergency rule adopted under this subsection (s) shall only
apply to payments made for State fiscal year 2015. The adoption
of emergency rules authorized by this subsection (s) is deemed
to be necessary for the public interest, safety, and welfare.
    (t) In order to provide for the expeditious and timely
implementation of the provisions of Article II of Public Act
99-6, emergency rules to implement the changes made by Article
II of Public Act 99-6 to the Emergency Telephone System Act may
be adopted in accordance with this subsection (t) by the
Department of State Police. The rulemaking authority granted in
this subsection (t) shall apply only to those rules adopted
prior to July 1, 2016. The 24-month limitation on the adoption
of emergency rules does not apply to rules adopted under this
subsection (t). The adoption of emergency rules authorized by
this subsection (t) is deemed to be necessary for the public
interest, safety, and welfare.
    (u) In order to provide for the expeditious and timely
implementation of the provisions of the Burn Victims Relief
Act, emergency rules to implement any provision of the Act may
be adopted in accordance with this subsection (u) by the
Department of Insurance. The rulemaking authority granted in
this subsection (u) shall apply only to those rules adopted
prior to December 31, 2015. The adoption of emergency rules
authorized by this subsection (u) is deemed to be necessary for
the public interest, safety, and welfare.
    (v) In order to provide for the expeditious and timely
implementation of the provisions of Public Act 99-516,
emergency rules to implement Public Act 99-516 may be adopted
in accordance with this subsection (v) by the Department of
Healthcare and Family Services. The 24-month limitation on the
adoption of emergency rules does not apply to rules adopted
under this subsection (v). The adoption of emergency rules
authorized by this subsection (v) is deemed to be necessary for
the public interest, safety, and welfare.
    (w) In order to provide for the expeditious and timely
implementation of the provisions of Public Act 99-796,
emergency rules to implement the changes made by Public Act
99-796 may be adopted in accordance with this subsection (w) by
the Adjutant General. The adoption of emergency rules
authorized by this subsection (w) is deemed to be necessary for
the public interest, safety, and welfare.
    (x) In order to provide for the expeditious and timely
implementation of the provisions of Public Act 99-906 this
amendatory Act of the 99th General Assembly, emergency rules to
implement subsection (i) of Section 16-115D, subsection (g) of
Section 16-128A, and subsection (a) of Section 16-128B of the
Public Utilities Act may be adopted in accordance with this
subsection (x) by the Illinois Commerce Commission. The
rulemaking authority granted in this subsection (x) shall apply
only to those rules adopted within 180 days after June 1, 2017
(the effective date of Public Act 99-906) this amendatory Act
of the 99th General Assembly. The adoption of emergency rules
authorized by this subsection (x) is deemed to be necessary for
the public interest, safety, and welfare.
    (y) In order to provide for the expeditious and timely
implementation of the provisions of this amendatory Act of the
100th General Assembly, emergency rules to implement the
changes made by this amendatory Act of the 100th General
Assembly to Section 4.02 of the Illinois Act on Aging, Sections
5.5.4 and 5-5.4i of the Illinois Public Aid Code, Section 55-30
of the Alcoholism and Other Drug Abuse and Dependency Act, and
Sections 74 and 75 of the Mental Health and Developmental
Disabilities Administrative Act may be adopted in accordance
with this subsection (y) by the respective Department. The
adoption of emergency rules authorized by this subsection (y)
is deemed to be necessary for the public interest, safety, and
welfare.
(Source: P.A. 98-104, eff. 7-22-13; 98-463, eff. 8-16-13;
98-651, eff. 6-16-14; 99-2, eff. 3-26-15; 99-6, eff. 1-1-16;
99-143, eff. 7-27-15; 99-455, eff. 1-1-16; 99-516, eff.
6-30-16; 99-642, eff. 7-28-16; 99-796, eff. 1-1-17; 99-906,
eff. 6-1-17; revised 1-1-17.)
 
    Section 5-3. The State Budget Law of the Civil
Administrative Code of Illinois is amended by adding Section
50-40 as follows:
 
    (15 ILCS 20/50-40 new)
    Sec. 50-40. General funds defined. "General funds" or
"State general funds" means the General Revenue Fund, the
Common School Fund, the General Revenue Common School Special
Account Fund, the Education Assistance Fund, the Fund for the
Advancement of Education, the Commitment to Human Services
Fund, and the Budget Stabilization Fund.
 
    Section 5-5. The Mental Health and Developmental
Disabilities Administrative Act is amended by adding Section 74
as follows:
 
    (20 ILCS 1705/74 new)
    Sec. 74. Rates and reimbursements. Within 30 days after the
effective date of this amendatory Act of the 100th General
Assembly, the Department shall increase rates and
reimbursements to fund a minimum of a $0.75 per hour wage
increase for front-line personnel, including, but not limited
to, direct support persons, aides, front-line supervisors,
qualified intellectual disabilities professionals, nurses, and
non-administrative support staff working in community-based
provider organizations serving individuals with developmental
disabilities. The Department shall adopt rules, including
emergency rules under subsection (y) of Section 5-45 of the
Illinois Administrative Procedure Act, to implement the
provisions of this Section.
 
    Section 5-8. Purpose.
    (a) The General Assembly finds and declares that:
        (1) Sections 5.857 and 6z-100 of the State Finance Act
    contained internal repealer dates of July 1, 2017.
        (2) It is the purpose of this Section and Section 5-9
    to reenact Sections 5.857 and 6z-100 of the State Finance
    Act as if they had never been internally repealed, and make
    additional changes to those Sections. The reenacted
    material is shown as existing text; striking and
    underscoring have been used only to show the changes being
    made by Section 5-9 in the reenacted text.
        (3) This Section and Section 5-9 are not intended to
    supersede any other Public Act of the 100th General
    Assembly.
        (4) This Section and Section 5-9 are intended to
    validate the requirements arising under Sections 5.857 and
    6z-100 of the State Finance Act and actions taken in
    compliance with those requirements.
 
    Section 5-9. The State Finance Act is amended by reenacting
and changing Sections 5.857 and 6z-100 as follows:
 
    (30 ILCS 105/5.857)
    Sec. 5.857. The Capital Development Board Revolving Fund.
This Section is repealed July 1, 2018 2017.
(Source: P.A. 98-674, eff. 6-30-14; 99-78, eff. 7-20-15;
99-523, eff. 6-30-16.)
 
    (30 ILCS 105/6z-100)
    Sec. 6z-100. Capital Development Board Revolving Fund;
payments into and use. All monies received by the Capital
Development Board for publications or copies issued by the
Board, and all monies received for contract administration
fees, charges, or reimbursements owing to the Board shall be
deposited into a special fund known as the Capital Development
Board Revolving Fund, which is hereby created in the State
treasury. The monies in this Fund shall be used by the Capital
Development Board, as appropriated, for expenditures for
personal services, retirement, social security, contractual
services, legal services, travel, commodities, printing,
equipment, electronic data processing, or telecommunications.
Unexpended moneys in the Fund shall not be transferred or
allocated by the Comptroller or Treasurer to any other fund,
nor shall the Governor authorize the transfer or allocation of
those moneys to any other fund. This Section is repealed July
1, 2018 2017.
(Source: P.A. 98-674, eff. 6-30-14; 99-523, eff. 6-30-16.)
 
    Section 5-10. The State Finance Act is amended by changing
Sections 6t, 6z-27, 6z-30, 6z-32, 6z-45, 6z-52, 8.3, 8.25e, 8g,
8g-1, and 13.2 as follows:
 
    (30 ILCS 105/6t)  (from Ch. 127, par. 142t)
    Sec. 6t. The Capital Development Board Contributory Trust
Fund is created and there shall be paid into the Capital
Development Board Contributory Trust Fund the monies
contributed by and received from Public Community College
Districts, Elementary, Secondary, and Unit School Districts,
and Vocational Education Facilities, provided, however, no
monies shall be required from a participating Public Community
College District, Elementary, Secondary, or Unit School
District, or Vocational Education Facility more than 30 days
prior to anticipated need under the particular contract for the
Public Community College District, Elementary, Secondary, or
Unit School District, or Vocational Education Facility. No
monies in any fund in the State Treasury, nor any funds under
the control or beneficial control of any state agency,
university, college, department, commission, board or any
other unit of state government shall be deposited, paid into,
or by any other means caused to be placed into the Capital
Development Board Contributory Trust Fund, except for federal
funds, bid bond forfeitures, and insurance proceeds as provided
for below.
    There shall be paid into the Capital Development Board
Contributory Trust Fund all federal funds to be utilized for
the construction of capital projects under the jurisdiction of
the Capital Development Board, and all proceeds resulting from
such federal funds. All such funds shall be remitted to the
Capital Development Board within 10 working days of their
receipt by the receiving authority.
    There shall also be paid into this Fund all monies
designated as gifts, donations or charitable contributions
which may be contributed by an individual or entity, whether
public or private, for a specific capital improvement project.
    There shall also be paid into this Fund all proceeds from
bid bond forfeitures in connection with any project formally
bid and awarded by the Capital Development Board.
    There shall also be paid into this Fund all builders risk
insurance policy proceeds and all other funds recovered from
contractors, sureties, architects, material suppliers or other
persons contracting with the Capital Development Board for
capital improvement projects which are received by way of
reimbursement for losses resulting from destruction of or
damage to capital improvement projects while under
construction by the Capital Development Board or received by
way of settlement agreement or court order.
    The monies in the Capital Development Board Contributory
Trust Fund shall be expended only for actual contracts let, and
then only for the specific project for which funds were
received in accordance with the judgment of the Capital
Development Board, compatible with the duties and obligations
of the Capital Development Board in furtherance of the specific
capital improvement for which such funds were received.
Contributions, insured-loss reimbursements or other funds
received as damages through settlement or judgement for damage,
destruction or loss of capital improvement projects shall be
expended for the repair of such projects; or if the projects
have been or are being repaired before receipt of the funds,
the funds may be used to repair other such capital improvement
projects. Any funds not expended for a project within 36 months
after the date received shall be paid into the General
Obligation Bond Retirement and Interest Fund.
    Contributions or insured-loss reimbursements not expended
in furtherance of the project for which they were received
within 36 months of the date received, shall be returned to the
contributing party. Proceeds from builders risk insurance
shall be expended only for the amelioration of damage arising
from the incident for which the proceeds were paid to the State
or the Capital Development Board Contributory Trust Fund. Any
residual amounts remaining after the completion of such
repairs, renovation, reconstruction or other work necessary to
restore the capital improvement project to acceptable
condition shall be returned to the proper fund or entity
financing or contributing towards the cost of the capital
improvement project. Such returns shall be made in amounts
proportionate to the contributions made in furtherance of the
project.
    Any monies received as a gift, donation or charitable
contribution for a specific capital improvement which have not
been expended in furtherance of that project shall be returned
to the contributing party after completion of the project or if
the legislature fails to authorize the capital improvement.
    The unused portion of any federal funds received for a
capital improvement project which are not contributed, upon its
completion, towards the cost of the project, shall remain in
the Capital Development Board Contributory Trust Fund and shall
be used for capital projects and for no other purpose, subject
to appropriation and as directed by the Capital Development
Board.
(Source: P.A. 97-792, eff. 1-1-13.)
 
    (30 ILCS 105/6z-27)
    Sec. 6z-27. All moneys in the Audit Expense Fund shall be
transferred, appropriated and used only for the purposes
authorized by, and subject to the limitations and conditions
prescribed by, the State Auditing Act.
    Within 30 days after the effective date of this amendatory
Act of the 100th General Assembly, the State Comptroller shall
order transferred and the State Treasurer shall transfer from
the following funds moneys in the specified amounts for deposit
into the Audit Expense Fund:
Agricultural Premium Fund.............................182,124
Assisted Living and Shared Housing Regulatory Fund......1,631
Capital Development Board Revolving Fund................8,023
Care Provider Fund for Persons with a
    Developmental Disability...........................17,737
Carolyn Adams Ticket for the Cure Grant Fund............1,080
CDLIS/AAMVAnet/NMVTIS Trust Fund........................2,234
Chicago State University Education Improvement Fund.....5,437
Child Support Administrative Fund.......................5,110
Common School Fund....................................312,638
Communications Revolving Fund..........................40,492
Community Mental Health Medicaid Trust Fund............30,952
Death Certificate Surcharge Fund........................2,243
Death Penalty Abolition Fund............................8,367
Department of Business Services Special Operations Fund.11,982
Department of Human Services Community Services Fund....4,340
Downstate Public Transportation Fund....................6,600
Driver Services Administration Fund.....................2,644
Drivers Education Fund....................................517
Drug Rebate Fund.......................................17,541
Drug Treatment Fund.....................................2,133
Drunk & Drugged Driving Prevention Fund...................874
Education Assistance Fund.............................894,514
Electronic Health Record Incentive Fund.................1,155
Emergency Public Health Fund............................9,025
EMS Assistance Fund.....................................3,705
Estate Tax Refund Fund..................................2,088
Facilities Management Revolving Fund...................92,392
Facility Licensing Fund.................................3,189
Fair & Exposition Fund.................................13,059
Federal High Speed Rail Trust Fund......................9,168
Feed Control Fund......................................14,955
Fertilizer Control Fund.................................9,404
Fire Prevention Fund....................................4,146
Food and Drug Safety Fund...............................1,101
Fund for the Advancement of Education..................12,463
General Revenue Fund...............................17,653,153
Grade Crossing Protection Fund............................965
Hazardous Waste Research Fund.............................543
Health Facility Plan Review Fund........................3,704
Health and Human Services Medicaid Trust Fund..........16,996
Healthcare Provider Relief Fund.......................147,619
Home Care Services Agency Licensure Fund................3,285
Hospital Provider Fund.................................76,973
ICJIA Violence Prevention Fund..........................8,062
Illinois Affordable Housing Trust Fund..................6,878
Illinois Department of Agriculture Laboratory
    Services Revolving Fund.............7,887
Illinois Health Facilities Planning Fund................4,816
IMSA Income Fund........................................6,876
Illinois School Asbestos Abatement Fund.................2,058
Illinois Standardbred Breeders Fund.....................1,381
Illinois State Fair Fund...............................94,229
Illinois Thoroughbred Breeders Fund.....................3,974
Illinois Veterans' Rehabilitation Fund..................1,308
Illinois Workers Compensation
    Commission Operations Fund........................183,518
Income Tax Refund Fund.................................36,095
Lead Poisoning Screening, Prevention,
    and Abatement Fund..................................3,311
Live and Learn Fund....................................22,956
Livestock Management Facilities Fund......................683
Lobbyist Registration Administration Fund...............1,057
Local Government Distributive Fund.....................26,025
Long Term Care
    Monitor/Receiver Fund..............................63,014
Long Term Care Provider Fund...........................15,082
Mandatory Arbitration Fund..............................2,484
Medical Interagency Program Fund........................1,343
Mental Health Fund......................................9,176
Metabolic Screening and Treatment Fund.................41,241
Monitoring Device Driving Permit
    Administration Fee Fund.............................1,403
Motor Fuel Tax Fund....................................23,607
Motor Vehicle License Plate Fund.......................15,200
Motor Vehicle Theft
    Prevention Trust Fund...............................4,803
Multiple Sclerosis Research Fund........................5,380
Nursing Dedicated and Professional Fund.................1,613
Partners for Conservation Fund..........................8,620
Personal Property Tax Replacement Fund.................23,828
Pesticide Control Fund.................................83,517
Pet Population Control Fund...............................526
Plumbing Licensure and Program Fund.....................5,148
Professional Services Fund..............................6,487
Public Health Laboratory
    Services Revolving Fund............................11,242
Public Transportation Fund.............................16,112
Road Fund.............................................746,799
Regional Transportation Authority Occupation
    and Use Tax Replacement Fund...............563
School Infrastructure Fund.............................17,532
Secretary of State DUI Administration Fund..............2,336
Secretary of State Identification Security
    and Theft Prevention Fund..........................11,609
Secretary of State Special License Plate Fund ..........4,561
Secretary of State Special Services Fund...............24,693
Securities Audit and Enforcement Fund...................9,137
Special Education Medicaid Matching Fund................5,019
State and Local Sales Tax Reform Fund...................1,380
State Construction Account Fund........................27,323
State Gaming Fund......................................79,018
State Garage Revolving Fund............................15,516
State Lottery Fund....................................348,448
State Pensions Fund...................................500,000
State Surplus Property Revolving Fund...................2,025
State Treasurer's Bank Services Trust Fund................551
Statistical Services Revolving Fund....................63,131
Supreme Court Historic Preservation Fund...............33,226
Tattoo and Body Piercing
    Establishment Registration Fund.......................812
Tobacco Settlement Recovery Fund.......................23,084
Trauma Center Fund.....................................12,572
University of Illinois Hospital Services Fund...........4,260
Vehicle Inspection Fund.................................3,266
Weights and Measures Fund..............................72,488
    Within 30 days after the effective date of this amendatory
Act of the 99th General Assembly, the State Comptroller shall
order transferred and the State Treasurer shall transfer from
the following funds moneys in the specified amounts for deposit
into the Audit Expense Fund:
Agricultural Premium Fund..............................19,395
Anna Veterans Home Fund................................12,842
Appraisal Administration Fund...........................3,740
Athletics Supervision and Regulation Fund.................599
Attorney General Court Ordered and Voluntary
    Compliance Payment Projects Fund...................16,998
Attorney General Whistleblower Reward and
    Protection Fund....................................12,417
Bank and Trust Company Fund............................91,273
Capital Development Board Revolving Fund................2,655
Care Provider Fund for Persons with a
    Developmental Disability............................4,576
Cemetery Oversight Licensing and Disciplinary Fund......5,060
Chicago State University Education Improvement Fund.....4,717
Child Support Administrative Fund.......................2,833
Coal Technology Development Assistance Fund.............7,891
Commitment to Human Services Fund......................23,860
Common School Fund....................................428,811
The Communications Revolving Fund.......................7,163
The Community Association Manager
    Licensing and Disciplinary Fund.......................817
Community Mental Health Medicaid Trust Fund............10,761
Credit Union Fund......................................17,533
Cycle Rider Safety Training Fund..........................589
DCFS Children's Services Fund.........................249,796
Department of Business Services Special Operations Fund.3,354
Department of Corrections Reimbursement
    and Education Fund.................................16,949
Department of Human Services Community Services Fund......821
Design Professionals Administration
    and Investigation Fund..............................3,768
Digital Divide Elimination Fund.........................2,087
The Downstate Public Transportation Fund...............23,216
Driver Services Administration Fund.......................820
Drivers Education Fund..................................1,221
Drug Rebate Fund.......................................10,020
Education Assistance Fund...........................1,594,645
Electronic Health Record Incentive Fund.................1,090
Energy Efficiency Portfolio Standards Fund.............37,275
Estate Tax Refund Fund..................................1,242
Facilities Management Revolving Fund...................13,526
Fair and Exposition Fund..................................826
Federal Asset Forfeiture Fund...........................1,094
Federal High Speed Rail Trust Fund.....................29,251
Federal Workforce Training Fund........................86,488
Feed Control Fund.......................................1,479
Fertilizer Control Fund...................................929
The Fire Prevention Fund..............................114,348
Fund for the Advancement of Education..................13,642
General Professions Dedicated Fund.....................24,725
General Revenue Fund...............................17,051,839
Grade Crossing Protection Fund..........................6,588
Health and Human Services Medicaid Trust Fund...........4,153
Healthcare Provider Relief Fund.......................106,645
Hospital Provider Fund.................................36,223
Illinois Affordable Housing Trust Fund..................5,592
Illinois Capital Revolving Loan Fund......................627
Illinois Charity Bureau Fund............................3,403
Illinois Gaming Law Enforcement Fund....................1,885
Illinois Standardbred Breeders Fund.......................946
Illinois State Dental Disciplinary Fund.................4,382
Illinois State Fair Fund................................6,727
Illinois State Medical Disciplinary Fund...............15,709
Illinois State Pharmacy Disciplinary Fund...............5,619
Illinois Thoroughbred Breeders Fund.....................1,172
Illinois Veterans Assistance Fund.......................8,519
Illinois Veterans' Rehabilitation Fund....................658
Illinois Workers' Compensation Commission
    Operations Fund.....................................2,849
IMSA Income Fund.......................................11,085
Income Tax Refund Fund................................170,345
Insurance Financial Regulation Fund....................94,108
Insurance Premium Tax Refund Fund......................13,251
Insurance Producer Administration Fund.................86,750
International Tourism Fund..............................2,578
LaSalle Veterans Home Fund.............................42,416
LEADS Maintenance Fund..................................1,223
Live and Learn Fund.....................................6,473
The Local Government Distributive Fund................106,860
Local Tourism Fund......................................9,144
Long-Term Care Provider Fund............................5,951
Manteno Veterans Home Fund.............................73,818
Medical Interagency Program Fund..........................811
Medical Special Purposes Trust Fund.......................521
Mental Health Fund......................................4,704
Motor Carrier Safety Inspection Fund....................2,188
The Motor Fuel Tax Fund................................73,255
Motor Vehicle License Plate Fund........................3,976
Nursing Dedicated and Professional Fund.................9,858
Optometric Licensing and Disciplinary Board Fund........1,382
Partners for Conservation Fund..........................8,083
Pawnbroker Regulation Fund................................853
The Personal Property Tax Replacement Fund............105,572
Pesticide Control Fund..................................5,634
Professional Services Fund................................726
Professions Indirect Cost Fund........................140,237
Public Pension Regulation Fund.........................10,026
The Public Transportation Fund.........................61,189
Quincy Veterans Home Fund..............................88,224
Real Estate License Administration Fund................23,587
Registered Certified Public Accountants'
    Administration and Disciplinary Fund................1,370
Renewable Energy Resources Trust Fund...................1,689
Residential Finance Regulatory Fund....................12,638
The Road Fund.........................................332,667
Regional Transportation Authority
    Occupation and Use Tax Replacement Fund.............2,526
Savings Bank Regulatory Fund..............................851
School Infrastructure Fund..............................4,852
Secretary of State DUI Administration Fund................544
Secretary of State Identification Security
    and Theft Prevention Fund...........................1,645
Secretary of State Special License Plate Fund...........1,203
Secretary of State Special Services Fund................6,197
Securities Audit and Enforcement Fund...................2,793
Solid Waste Management Fund.............................1,262
Special Education Medicaid Matching Fund................2,217
State and Local Sales Tax Reform Fund...................5,177
State Asset Forfeiture Fund.............................1,945
State Construction Account Fund........................67,375
State Crime Laboratory Fund...............................566
State Gaming Fund.....................................246,099
The State Garage Revolving Fund.........................3,606
The State Lottery Fund................................201,779
State Offender DNA Identification System Fund...........2,246
State Pensions Fund...................................500,000
State Police DUI Fund...................................1,560
State Police Firearm Services Fund......................6,152
State Police Services Fund.............................19,425
State Police Vehicle Fund...............................6,991
State Police Whistleblower Reward and Protection Fund...4,430
State Police Wireless Service Emergency Fund..............894
The Statistical Services Revolving Fund................10,266
Supplemental Low-Income Energy Assistance Fund.........67,729
Tax Compliance and Administration Fund..................1,145
Tobacco Settlement Recovery Fund........................3,199
Tourism Promotion Fund.................................42,906
Traffic and Criminal Conviction Surcharge Fund..........4,885
Underground Storage Tank Fund..........................19,316
University of Illinois Hospital Services Fund...........2,862
The Vehicle Inspection Fund...............................909
Violent Crime Victims Assistance Fund..................13,828
Weights and Measures Fund...............................4,826
The Working Capital Revolving Fund.....................30,401
    Within 30 days after July 14, 2015 (the effective date of
Public Act 99-38), the State Comptroller shall order
transferred and the State Treasurer shall transfer from the
following funds moneys in the specified amounts for deposit
into the Audit Expense Fund:
African-American HIV/AIDS Response Fund.................2,333
Agricultural Premium Fund.............................141,245
Assisted Living and Shared Housing Regulatory Fund......1,146
Capital Development Board Revolving Fund................1,473
Care Provider Fund for Persons with
    a Developmental Disability.........................13,520
Carolyn Adams Ticket For The Cure Grant Fund..............632
CD LIS/ AAMV Anet/NMVTIS Trust Fund.......................587
Chicago State University Education Improvement Fund.....9,881
Child Support Administrative Fund.......................5,192
Common School Fund....................................255,306
The Communications Revolving Fund......................14,823
Community Mental Health Medicaid Trust Fund............43,141
Death Certificate Surcharge Fund........................2,596
Death Penalty Abolition Fund..............................864
Department of Business Services Special Operations Fund.9,484
Department of Human Services Community Services Fund....6,131
The Downstate Public Transportation Fund................7,975
Drug Rebate Fund.......................................16,022
Drug Treatment Fund.....................................1,392
Drunk and Drugged Driving Prevention Fund.................772
The Education Assistance Fund.......................1,587,191
Electronic Health Record Incentive Fund.................4,196
Emergency Public Health Fund............................8,501
EMS Assistance Fund.......................................796
Estate Tax Refund Fund..................................1,792
Facilities Management Revolving Fund...................22,122
Facility Licensing Fund.................................4,655
Fair and Exposition Fund................................5,440
Federal High Speed Rail Trust Fund......................6,789
Feed Control Fund.......................................5,082
Fertilizer Control Fund.................................6,041
The Fire Prevention Fund................................4,653
Food and Drug Safety Fund...............................1,636
General Professions Dedicated Fund......................3,296
The General Revenue Fund...........................17,190,905
Grade Crossing Protection Fund..........................1,134
Health and Human Services Medicaid Trust Fund..........14,252
Health Facility Plan Review Fund........................3,355
Healthcare Provider Relief Fund.......................220,261
Healthy Smiles Fund.......................................694
Home Care Services Agency Licensure Fund................1,383
Hospital Provider Fund.................................77,300
ICJIA Violence Prevention Fund..........................2,370
Illinois Affordable Housing Trust Fund..................6,609
Illinois Department of Agriculture
    Laboratory Services Revolving Fund..................3,386
Illinois Health Facilities Planning Fund................3,582
Illinois School Asbestos Abatement Fund.................1,742
Illinois Standardbred Breeders Fund.....................7,697
Illinois State Fair Fund...............................40,283
Illinois Thoroughbred Breeders Fund....................11,711
Illinois Veterans' Rehabilitation Fund..................2,084
Illinois Workers' Compensation Commission
    Operations Fund...................................182,586
IMSA Income Fund........................................7,840
Income Tax Refund Fund.................................62,221
Lead Poisoning Screening, Prevention, and Abatement Fund.4,507
Live and Learn Fund....................................18,652
Lobbyist Registration Administration Fund.................623
The Local Government Distributive Fund.................35,569
Long Term Care Monitor/Receiver Fund...................24,533
Long-Term Care Provider Fund...........................15,559
Low-Level Radioactive Waste Facility
    Development and Operation Fund......................1,286
Mandatory Arbitration Fund..............................2,978
Medical Interagency Program Fund........................2,120
Medical Special Purposes Trust Fund.....................1,829
Mental Health Fund.....................................10,964
Metabolic Screening and Treatment Fund.................28,495
Monitoring Device Driving Permit Administration Fee Fund.1,021
The Motor Fuel Tax Fund................................27,802
Motor Vehicle License Plate Fund.......................10,715
Motor Vehicle Theft Prevention Trust Fund..............10,219
Multiple Sclerosis Research Fund........................2,552
Nuclear Safety Emergency Preparedness Fund.............31,006
Nursing Dedicated and Professional Fund.................2,350
Partners for Conservation Fund.........................69,830
The Personal Property Tax Replacement Fund.............36,349
Pesticide Control Fund.................................32,100
Plumbing Licensure and Program Fund.....................2,237
Professional Services Fund..............................1,177
Public Health Laboratory Services Revolving Fund........5,556
The Public Transportation Fund.........................20,547
Radiation Protection Fund..............................12,033
The Road Fund.........................................153,257
Regional Transportation Authority
    Occupation and Use Tax Replacement Fund...............799
School Infrastructure Fund..............................5,976
Secretary of State DUI Administration Fund..............1,767
Secretary of State Identification
    Security and Theft Prevention Fund..................2,551
Secretary of State Special License Plate Fund...........3,483
Secretary of State Special Services Fund...............21,708
Securities Audit and Enforcement Fund...................5,637
Securities Investors Education Fund.......................894
Special Education Medicaid Matching Fund................4,648
State and Local Sales Tax Reform Fund...................1,651
State Construction Account Fund........................27,868
The State Garage Revolving Fund.........................7,320
The State Lottery Fund................................398,712
State Pensions Fund...................................500,000
The Statistical Services Revolving Fund................17,481
Supreme Court Historic Preservation Fund...............28,000
Tanning Facility Permit Fund..............................549
Tobacco Settlement Recovery Fund.......................30,438
Trauma Center Fund.....................................10,050
University of Illinois Hospital Services Fund...........9,247
The Vehicle Inspection Fund.............................2,810
Weights and Measures Fund..............................31,534
The Working Capital Revolving Fund.....................15,960
    Notwithstanding any provision of the law to the contrary,
the General Assembly hereby authorizes the use of such funds
for the purposes set forth in this Section.
    These provisions do not apply to funds classified by the
Comptroller as federal trust funds or State trust funds. The
Audit Expense Fund may receive transfers from those trust funds
only as directed herein, except where prohibited by the terms
of the trust fund agreement. The Auditor General shall notify
the trustees of those funds of the estimated cost of the audit
to be incurred under the Illinois State Auditing Act for the
fund. The trustees of those funds shall direct the State
Comptroller and Treasurer to transfer the estimated amount to
the Audit Expense Fund.
    The Auditor General may bill entities that are not subject
to the above transfer provisions, including private entities,
related organizations and entities whose funds are
locally-held, for the cost of audits, studies, and
investigations incurred on their behalf. Any revenues received
under this provision shall be deposited into the Audit Expense
Fund.
    In the event that moneys on deposit in any fund are
unavailable, by reason of deficiency or any other reason
preventing their lawful transfer, the State Comptroller shall
order transferred and the State Treasurer shall transfer the
amount deficient or otherwise unavailable from the General
Revenue Fund for deposit into the Audit Expense Fund.
    On or before December 1, 1992, and each December 1
thereafter, the Auditor General shall notify the Governor's
Office of Management and Budget (formerly Bureau of the Budget)
of the amount estimated to be necessary to pay for audits,
studies, and investigations in accordance with the Illinois
State Auditing Act during the next succeeding fiscal year for
each State fund for which a transfer or reimbursement is
anticipated.
    Beginning with fiscal year 1994 and during each fiscal year
thereafter, the Auditor General may direct the State
Comptroller and Treasurer to transfer moneys from funds
authorized by the General Assembly for that fund. In the event
funds, including federal and State trust funds but excluding
the General Revenue Fund, are transferred, during fiscal year
1994 and during each fiscal year thereafter, in excess of the
amount to pay actual costs attributable to audits, studies, and
investigations as permitted or required by the Illinois State
Auditing Act or specific action of the General Assembly, the
Auditor General shall, on September 30, or as soon thereafter
as is practicable, direct the State Comptroller and Treasurer
to transfer the excess amount back to the fund from which it
was originally transferred.
(Source: P.A. 98-270, eff. 8-9-13; 98-676, eff. 6-30-14; 99-38,
eff. 7-14-15; 99-523, eff. 6-30-16.)
 
    (30 ILCS 105/6z-30)
    Sec. 6z-30. University of Illinois Hospital Services Fund.
    (a) The University of Illinois Hospital Services Fund is
created as a special fund in the State Treasury. The following
moneys shall be deposited into the Fund:
        (1) As soon as possible after the beginning of fiscal
    year 2010, and in no event later than July 30, the State
    Comptroller and the State Treasurer shall automatically
    transfer $30,000,000 from the General Revenue Fund to the
    University of Illinois Hospital Services Fund.
        (1.5) Starting in fiscal year 2011, and continuing
    through fiscal year 2017, as soon as possible after the
    beginning of each fiscal year, and in no event later than
    July 30, the State Comptroller and the State Treasurer
    shall automatically transfer $45,000,000 from the General
    Revenue Fund to the University of Illinois Hospital
    Services Fund; except that, in fiscal year 2012 only, the
    State Comptroller and the State Treasurer shall transfer
    $90,000,000 from the General Revenue Fund to the University
    of Illinois Hospital Services Fund under this paragraph,
    and, in fiscal year 2013 only, the State Comptroller and
    the State Treasurer shall transfer no amounts from the
    General Revenue Fund to the University of Illinois Hospital
    Services Fund under this paragraph.
        (1.7) Starting in fiscal year 2018, at the direction of
    and upon notification from the Director of Healthcare and
    Family Services, the State Comptroller shall direct and the
    State Treasurer shall transfer an amount of at least
    $20,000,000 but not exceeding a total of $45,000,000 from
    the General Revenue Fund to the University of Illinois
    Hospital Services Fund in each fiscal year.
        (2) All intergovernmental transfer payments to the
    Department of Healthcare and Family Services by the
    University of Illinois made pursuant to an
    intergovernmental agreement under subsection (b) or (c) of
    Section 5A-3 of the Illinois Public Aid Code.
        (3) All federal matching funds received by the
    Department of Healthcare and Family Services (formerly
    Illinois Department of Public Aid) as a result of
    expenditures made by the Department that are attributable
    to moneys that were deposited in the Fund.
        (4) All other moneys received for the Fund from any
    other source, including interest earned thereon.
    (b) Moneys in the fund may be used by the Department of
Healthcare and Family Services, subject to appropriation and to
an interagency agreement between that Department and the Board
of Trustees of the University of Illinois, to reimburse the
University of Illinois Hospital for hospital and pharmacy
services, to reimburse practitioners who are employed by the
University of Illinois, to reimburse other health care
facilities and health plans operated by the University of
Illinois, and to pass through to the University of Illinois
federal financial participation earned by the State as a result
of expenditures made by the University of Illinois.
    (c) (Blank).
(Source: P.A. 97-732, eff. 6-30-12; 98-651, eff. 6-16-14.)
 
    (30 ILCS 105/6z-32)
    Sec. 6z-32. Partners for Planning and Conservation.
    (a) The Partners for Conservation Fund (formerly known as
the Conservation 2000 Fund) and the Partners for Conservation
Projects Fund (formerly known as the Conservation 2000 Projects
Fund) are created as special funds in the State Treasury. These
funds shall be used to establish a comprehensive program to
protect Illinois' natural resources through cooperative
partnerships between State government and public and private
landowners. Moneys in these Funds may be used, subject to
appropriation, by the Department of Natural Resources,
Environmental Protection Agency, and the Department of
Agriculture for purposes relating to natural resource
protection, planning, recreation, tourism, and compatible
agricultural and economic development activities. Without
limiting these general purposes, moneys in these Funds may be
used, subject to appropriation, for the following specific
purposes:
        (1) To foster sustainable agriculture practices and
    control soil erosion and sedimentation, including grants
    to Soil and Water Conservation Districts for conservation
    practice cost-share grants and for personnel, educational,
    and administrative expenses.
        (2) To establish and protect a system of ecosystems in
    public and private ownership through conservation
    easements, incentives to public and private landowners,
    natural resource restoration and preservation, water
    quality protection and improvement, land use and watershed
    planning, technical assistance and grants, and land
    acquisition provided these mechanisms are all voluntary on
    the part of the landowner and do not involve the use of
    eminent domain.
        (3) To develop a systematic and long-term program to
    effectively measure and monitor natural resources and
    ecological conditions through investments in technology
    and involvement of scientific experts.
        (4) To initiate strategies to enhance, use, and
    maintain Illinois' inland lakes through education,
    technical assistance, research, and financial incentives.
        (5) To partner with private landowners and with units
    of State, federal, and local government and with
    not-for-profit organizations in order to integrate State
    and federal programs with Illinois' natural resource
    protection and restoration efforts and to meet
    requirements to obtain federal and other funds for
    conservation or protection of natural resources.
    (b) The State Comptroller and State Treasurer shall
automatically transfer on the last day of each month, beginning
on September 30, 1995 and ending on June 30, 2021, from the
General Revenue Fund to the Partners for Conservation Fund, an
amount equal to 1/10 of the amount set forth below in fiscal
year 1996 and an amount equal to 1/12 of the amount set forth
below in each of the other specified fiscal years:
Fiscal Year Amount
1996$ 3,500,000
1997$ 9,000,000
1998$10,000,000
1999$11,000,000
2000$12,500,000
2001 through 2004$14,000,000
2005 $7,000,000
2006 $11,000,000
2007 $0
2008 through 2011........................ $14,000,000
2012 $12,200,000
2013 through 2017 2021.................... $14,000,000
2018 $1,500,000
2019 through 2021 $14,000,000
    (c) Notwithstanding any other provision of law to the
contrary and in addition to any other transfers that may be
provided for by law, on the last day of each month beginning on
July 31, 2006 and ending on June 30, 2007, or as soon
thereafter as may be practical, the State Comptroller shall
direct and the State Treasurer shall transfer $1,000,000 from
the Open Space Lands Acquisition and Development Fund to the
Partners for Conservation Fund (formerly known as the
Conservation 2000 Fund).
    (d) There shall be deposited into the Partners for
Conservation Projects Fund such bond proceeds and other moneys
as may, from time to time, be provided by law.
(Source: P.A. 97-641, eff. 12-19-11.)
 
    (30 ILCS 105/6z-45)
    Sec. 6z-45. The School Infrastructure Fund.
    (a) The School Infrastructure Fund is created as a special
fund in the State Treasury.
    In addition to any other deposits authorized by law,
beginning January 1, 2000, on the first day of each month, or
as soon thereafter as may be practical, the State Treasurer and
State Comptroller shall transfer the sum of $5,000,000 from the
General Revenue Fund to the School Infrastructure Fund, except
that, notwithstanding any other provision of law, and in
addition to any other transfers that may be provided for by
law, before June 30, 2012, the Comptroller and the Treasurer
shall transfer $45,000,000 from the General Revenue Fund into
the School Infrastructure Fund, and, for fiscal year 2013 only,
the Treasurer and the Comptroller shall transfer $1,250,000
from the General Revenue Fund to the School Infrastructure Fund
on the first day of each month; provided, however, that no such
transfers shall be made from July 1, 2001 through June 30,
2003.
    (a-5) Money in the School Infrastructure Fund may be used
to pay the expenses of the State Board of Education, the
Governor's Office of Management and Budget, and the Capital
Development Board in administering programs under the School
Construction Law, the total expenses not to exceed $1,315,000
in any fiscal year.
    (b) Subject to the transfer provisions set forth below,
money in the School Infrastructure Fund shall, if and when the
State of Illinois incurs any bonded indebtedness for the
construction of school improvements under subsection (e) of
Section 5 of the General Obligation Bond Act the School
Construction Law, be set aside and used for the purpose of
paying and discharging annually the principal and interest on
that bonded indebtedness then due and payable, and for no other
purpose.
    In addition to other transfers to the General Obligation
Bond Retirement and Interest Fund made pursuant to Section 15
of the General Obligation Bond Act, upon each delivery of bonds
issued for construction of school improvements under the School
Construction Law, the State Comptroller shall compute and
certify to the State Treasurer the total amount of principal
of, interest on, and premium, if any, on such bonds during the
then current and each succeeding fiscal year. With respect to
the interest payable on variable rate bonds, such
certifications shall be calculated at the maximum rate of
interest that may be payable during the fiscal year, after
taking into account any credits permitted in the related
indenture or other instrument against the amount of such
interest required to be appropriated for that period.
    On or before the last day of each month, the State
Treasurer and State Comptroller shall transfer from the School
Infrastructure Fund to the General Obligation Bond Retirement
and Interest Fund an amount sufficient to pay the aggregate of
the principal of, interest on, and premium, if any, on the
bonds payable on their next payment date, divided by the number
of monthly transfers occurring between the last previous
payment date (or the delivery date if no payment date has yet
occurred) and the next succeeding payment date. Interest
payable on variable rate bonds shall be calculated at the
maximum rate of interest that may be payable for the relevant
period, after taking into account any credits permitted in the
related indenture or other instrument against the amount of
such interest required to be appropriated for that period.
Interest for which moneys have already been deposited into the
capitalized interest account within the General Obligation
Bond Retirement and Interest Fund shall not be included in the
calculation of the amounts to be transferred under this
subsection.
    (b-5) The money deposited into the School Infrastructure
Fund from transfers pursuant to subsections (c-30) and (c-35)
of Section 13 of the Riverboat Gambling Act shall be applied,
without further direction, as provided in subsection (b-3) of
Section 5-35 of the School Construction Law.
    (c) The surplus, if any, in the School Infrastructure Fund
after payments made pursuant to subsections (a-5), (b), and
(b-5) of this Section shall, subject to appropriation, be used
as follows:
    First - to make 3 payments to the School Technology
Revolving Loan Fund as follows:
        Transfer of $30,000,000 in fiscal year 1999;
        Transfer of $20,000,000 in fiscal year 2000; and
        Transfer of $10,000,000 in fiscal year 2001.
    Second - to pay the expenses of the State Board of
Education and the Capital Development Board in administering
programs under the School Construction Law, the total expenses
not to exceed $1,200,000 in any fiscal year.
    Second Third - to pay any amounts due for grants for school
construction projects and debt service under the School
Construction Law.
    Third Fourth - to pay any amounts due for grants for school
maintenance projects under the School Construction Law.
(Source: P.A. 97-732, eff. 6-30-12; 98-18, eff. 6-7-13.)
 
    (30 ILCS 105/6z-52)
    Sec. 6z-52. Drug Rebate Fund.
    (a) There is created in the State Treasury a special fund
to be known as the Drug Rebate Fund.
    (b) The Fund is created for the purpose of receiving and
disbursing moneys in accordance with this Section.
Disbursements from the Fund shall be made, subject to
appropriation, only as follows:
        (1) For payments for reimbursement or coverage for
    prescription drugs and other pharmacy products provided to
    a recipient of medical assistance under the Illinois Public
    Aid Code, the Children's Health Insurance Program Act, the
    Covering ALL KIDS Health Insurance Act, and the Veterans'
    Health Insurance Program Act of 2008.
        (1.5) For payments to managed care organizations as
    defined in Section 5-30.1 of the Illinois Public Aid Code.
        (2) For reimbursement of moneys collected by the
    Department of Healthcare and Family Services (formerly
    Illinois Department of Public Aid) through error or
    mistake.
        (3) For payments of any amounts that are reimbursable
    to the federal government resulting from a payment into
    this Fund.
        (4) For payments of operational and administrative
    expenses related to providing and managing coverage for
    prescription drugs and other pharmacy products provided to
    a recipient of medical assistance under the Illinois Public
    Aid Code, the Children's Health Insurance Program Act, the
    Covering ALL KIDS Health Insurance Act, and the Veterans'
    Health Insurance Program Act of 2008, and the Senior
    Citizens and Disabled Persons Property Tax Relief and
    Pharmaceutical Assistance Act.
    (c) The Fund shall consist of the following:
        (1) Upon notification from the Director of Healthcare
    and Family Services, the Comptroller shall direct and the
    Treasurer shall transfer the net State share (disregarding
    the reduction in net State share attributable to the
    American Recovery and Reinvestment Act of 2009 or any other
    federal economic stimulus program) of all moneys received
    by the Department of Healthcare and Family Services
    (formerly Illinois Department of Public Aid) from drug
    rebate agreements with pharmaceutical manufacturers
    pursuant to Title XIX of the federal Social Security Act,
    including any portion of the balance in the Public Aid
    Recoveries Trust Fund on July 1, 2001 that is attributable
    to such receipts.
        (2) All federal matching funds received by the Illinois
    Department as a result of expenditures made by the
    Department that are attributable to moneys deposited in the
    Fund.
        (3) Any premium collected by the Illinois Department
    from participants under a waiver approved by the federal
    government relating to provision of pharmaceutical
    services.
        (4) All other moneys received for the Fund from any
    other source, including interest earned thereon.
(Source: P.A. 96-8, eff. 4-28-09; 96-1100, eff. 1-1-11; 97-689,
eff. 7-1-12.)
 
    (30 ILCS 105/8.3)  (from Ch. 127, par. 144.3)
    Sec. 8.3. Money in the Road Fund shall, if and when the
State of Illinois incurs any bonded indebtedness for the
construction of permanent highways, be set aside and used for
the purpose of paying and discharging annually the principal
and interest on that bonded indebtedness then due and payable,
and for no other purpose. The surplus, if any, in the Road Fund
after the payment of principal and interest on that bonded
indebtedness then annually due shall be used as follows:
        first -- to pay the cost of administration of Chapters
    2 through 10 of the Illinois Vehicle Code, except the cost
    of administration of Articles I and II of Chapter 3 of that
    Code; and
        secondly -- for expenses of the Department of
    Transportation for construction, reconstruction,
    improvement, repair, maintenance, operation, and
    administration of highways in accordance with the
    provisions of laws relating thereto, or for any purpose
    related or incident to and connected therewith, including
    the separation of grades of those highways with railroads
    and with highways and including the payment of awards made
    by the Illinois Workers' Compensation Commission under the
    terms of the Workers' Compensation Act or Workers'
    Occupational Diseases Act for injury or death of an
    employee of the Division of Highways in the Department of
    Transportation; or for the acquisition of land and the
    erection of buildings for highway purposes, including the
    acquisition of highway right-of-way or for investigations
    to determine the reasonably anticipated future highway
    needs; or for making of surveys, plans, specifications and
    estimates for and in the construction and maintenance of
    flight strips and of highways necessary to provide access
    to military and naval reservations, to defense industries
    and defense-industry sites, and to the sources of raw
    materials and for replacing existing highways and highway
    connections shut off from general public use at military
    and naval reservations and defense-industry sites, or for
    the purchase of right-of-way, except that the State shall
    be reimbursed in full for any expense incurred in building
    the flight strips; or for the operating and maintaining of
    highway garages; or for patrolling and policing the public
    highways and conserving the peace; or for the operating
    expenses of the Department relating to the administration
    of public transportation programs; or, during fiscal year
    2012 only, for the purposes of a grant not to exceed
    $8,500,000 to the Regional Transportation Authority on
    behalf of PACE for the purpose of ADA/Para-transit
    expenses; or, during fiscal year 2013 only, for the
    purposes of a grant not to exceed $3,825,000 to the
    Regional Transportation Authority on behalf of PACE for the
    purpose of ADA/Para-transit expenses; or, during fiscal
    year 2014 only, for the purposes of a grant not to exceed
    $3,825,000 to the Regional Transportation Authority on
    behalf of PACE for the purpose of ADA/Para-transit
    expenses; or, during fiscal year 2015 only, for the
    purposes of a grant not to exceed $3,825,000 to the
    Regional Transportation Authority on behalf of PACE for the
    purpose of ADA/Para-transit expenses; or, during fiscal
    year 2016 only, for the purposes of a grant not to exceed
    $3,825,000 to the Regional Transportation Authority on
    behalf of PACE for the purpose of ADA/Para-transit
    expenses; or, during fiscal year 2017 only, for the
    purposes of a grant not to exceed $3,825,000 to the
    Regional Transportation Authority on behalf of PACE for the
    purpose of ADA/Para-transit expenses; or for any of those
    purposes or any other purpose that may be provided by law.
    Appropriations for any of those purposes are payable from
the Road Fund. Appropriations may also be made from the Road
Fund for the administrative expenses of any State agency that
are related to motor vehicles or arise from the use of motor
vehicles.
    Beginning with fiscal year 1980 and thereafter, no Road
Fund monies shall be appropriated to the following Departments
or agencies of State government for administration, grants, or
operations; but this limitation is not a restriction upon
appropriating for those purposes any Road Fund monies that are
eligible for federal reimbursement;
        1. Department of Public Health;
        2. Department of Transportation, only with respect to
    subsidies for one-half fare Student Transportation and
    Reduced Fare for Elderly, except during fiscal year 2012
    only when no more than $40,000,000 may be expended and
    except during fiscal year 2013 only when no more than
    $17,570,300 may be expended and except during fiscal year
    2014 only when no more than $17,570,000 may be expended and
    except during fiscal year 2015 only when no more than
    $17,570,000 may be expended and except during fiscal year
    2016 only when no more than $17,570,000 may be expended and
    except during fiscal year 2017 only when no more than
    $17,570,000 may be expended;
        3. Department of Central Management Services, except
    for expenditures incurred for group insurance premiums of
    appropriate personnel;
        4. Judicial Systems and Agencies.
    Beginning with fiscal year 1981 and thereafter, no Road
Fund monies shall be appropriated to the following Departments
or agencies of State government for administration, grants, or
operations; but this limitation is not a restriction upon
appropriating for those purposes any Road Fund monies that are
eligible for federal reimbursement:
        1. Department of State Police, except for expenditures
    with respect to the Division of Operations;
        2. Department of Transportation, only with respect to
    Intercity Rail Subsidies, except during fiscal year 2012
    only when no more than $40,000,000 may be expended and
    except during fiscal year 2013 only when no more than
    $26,000,000 may be expended and except during fiscal year
    2014 only when no more than $38,000,000 may be expended and
    except during fiscal year 2015 only when no more than
    $42,000,000 may be expended and except during fiscal year
    2016 only when no more than $38,300,000 may be expended and
    except during fiscal year 2017 only when no more than
    $50,000,000 may be expended and except during fiscal year
    2018 only when no more than $52,000,000 may be expended,
    and Rail Freight Services.
    Beginning with fiscal year 1982 and thereafter, no Road
Fund monies shall be appropriated to the following Departments
or agencies of State government for administration, grants, or
operations; but this limitation is not a restriction upon
appropriating for those purposes any Road Fund monies that are
eligible for federal reimbursement: Department of Central
Management Services, except for awards made by the Illinois
Workers' Compensation Commission under the terms of the
Workers' Compensation Act or Workers' Occupational Diseases
Act for injury or death of an employee of the Division of
Highways in the Department of Transportation.
    Beginning with fiscal year 1984 and thereafter, no Road
Fund monies shall be appropriated to the following Departments
or agencies of State government for administration, grants, or
operations; but this limitation is not a restriction upon
appropriating for those purposes any Road Fund monies that are
eligible for federal reimbursement:
        1. Department of State Police, except not more than 40%
    of the funds appropriated for the Division of Operations;
        2. State Officers.
    Beginning with fiscal year 1984 and thereafter, no Road
Fund monies shall be appropriated to any Department or agency
of State government for administration, grants, or operations
except as provided hereafter; but this limitation is not a
restriction upon appropriating for those purposes any Road Fund
monies that are eligible for federal reimbursement. It shall
not be lawful to circumvent the above appropriation limitations
by governmental reorganization or other methods.
Appropriations shall be made from the Road Fund only in
accordance with the provisions of this Section.
    Money in the Road Fund shall, if and when the State of
Illinois incurs any bonded indebtedness for the construction of
permanent highways, be set aside and used for the purpose of
paying and discharging during each fiscal year the principal
and interest on that bonded indebtedness as it becomes due and
payable as provided in the Transportation Bond Act, and for no
other purpose. The surplus, if any, in the Road Fund after the
payment of principal and interest on that bonded indebtedness
then annually due shall be used as follows:
        first -- to pay the cost of administration of Chapters
    2 through 10 of the Illinois Vehicle Code; and
        secondly -- no Road Fund monies derived from fees,
    excises, or license taxes relating to registration,
    operation and use of vehicles on public highways or to
    fuels used for the propulsion of those vehicles, shall be
    appropriated or expended other than for costs of
    administering the laws imposing those fees, excises, and
    license taxes, statutory refunds and adjustments allowed
    thereunder, administrative costs of the Department of
    Transportation, including, but not limited to, the
    operating expenses of the Department relating to the
    administration of public transportation programs, payment
    of debts and liabilities incurred in construction and
    reconstruction of public highways and bridges, acquisition
    of rights-of-way for and the cost of construction,
    reconstruction, maintenance, repair, and operation of
    public highways and bridges under the direction and
    supervision of the State, political subdivision, or
    municipality collecting those monies, or during fiscal
    year 2012 only for the purposes of a grant not to exceed
    $8,500,000 to the Regional Transportation Authority on
    behalf of PACE for the purpose of ADA/Para-transit
    expenses, or during fiscal year 2013 only for the purposes
    of a grant not to exceed $3,825,000 to the Regional
    Transportation Authority on behalf of PACE for the purpose
    of ADA/Para-transit expenses, or during fiscal year 2014
    only for the purposes of a grant not to exceed $3,825,000
    to the Regional Transportation Authority on behalf of PACE
    for the purpose of ADA/Para-transit expenses, or during
    fiscal year 2015 only for the purposes of a grant not to
    exceed $3,825,000 to the Regional Transportation Authority
    on behalf of PACE for the purpose of ADA/Para-transit
    expenses, or during fiscal year 2016 only for the purposes
    of a grant not to exceed $3,825,000 to the Regional
    Transportation Authority on behalf of PACE for the purpose
    of ADA/Para-transit expenses, or during fiscal year 2017
    only for the purposes of a grant not to exceed $3,825,000
    to the Regional Transportation Authority on behalf of PACE
    for the purpose of ADA/Para-transit expenses, and the costs
    for patrolling and policing the public highways (by State,
    political subdivision, or municipality collecting that
    money) for enforcement of traffic laws. The separation of
    grades of such highways with railroads and costs associated
    with protection of at-grade highway and railroad crossing
    shall also be permissible.
    Appropriations for any of such purposes are payable from
the Road Fund or the Grade Crossing Protection Fund as provided
in Section 8 of the Motor Fuel Tax Law.
    Except as provided in this paragraph, beginning with fiscal
year 1991 and thereafter, no Road Fund monies shall be
appropriated to the Department of State Police for the purposes
of this Section in excess of its total fiscal year 1990 Road
Fund appropriations for those purposes unless otherwise
provided in Section 5g of this Act. For fiscal years 2003,
2004, 2005, 2006, and 2007 only, no Road Fund monies shall be
appropriated to the Department of State Police for the purposes
of this Section in excess of $97,310,000. For fiscal year 2008
only, no Road Fund monies shall be appropriated to the
Department of State Police for the purposes of this Section in
excess of $106,100,000. For fiscal year 2009 only, no Road Fund
monies shall be appropriated to the Department of State Police
for the purposes of this Section in excess of $114,700,000.
Beginning in fiscal year 2010, no road fund moneys shall be
appropriated to the Department of State Police. It shall not be
lawful to circumvent this limitation on appropriations by
governmental reorganization or other methods unless otherwise
provided in Section 5g of this Act.
    In fiscal year 1994, no Road Fund monies shall be
appropriated to the Secretary of State for the purposes of this
Section in excess of the total fiscal year 1991 Road Fund
appropriations to the Secretary of State for those purposes,
plus $9,800,000. It shall not be lawful to circumvent this
limitation on appropriations by governmental reorganization or
other method.
    Beginning with fiscal year 1995 and thereafter, no Road
Fund monies shall be appropriated to the Secretary of State for
the purposes of this Section in excess of the total fiscal year
1994 Road Fund appropriations to the Secretary of State for
those purposes. It shall not be lawful to circumvent this
limitation on appropriations by governmental reorganization or
other methods.
    Beginning with fiscal year 2000, total Road Fund
appropriations to the Secretary of State for the purposes of
this Section shall not exceed the amounts specified for the
following fiscal years:
    Fiscal Year 2000$80,500,000;
    Fiscal Year 2001$80,500,000;
    Fiscal Year 2002$80,500,000;
    Fiscal Year 2003$130,500,000;
    Fiscal Year 2004$130,500,000;
    Fiscal Year 2005$130,500,000;
    Fiscal Year 2006 $130,500,000;
    Fiscal Year 2007 $130,500,000;
    Fiscal Year 2008$130,500,000;
    Fiscal Year 2009 $130,500,000.
    For fiscal year 2010, no road fund moneys shall be
appropriated to the Secretary of State.
    Beginning in fiscal year 2011, moneys in the Road Fund
shall be appropriated to the Secretary of State for the
exclusive purpose of paying refunds due to overpayment of fees
related to Chapter 3 of the Illinois Vehicle Code unless
otherwise provided for by law.
    It shall not be lawful to circumvent this limitation on
appropriations by governmental reorganization or other
methods.
    No new program may be initiated in fiscal year 1991 and
thereafter that is not consistent with the limitations imposed
by this Section for fiscal year 1984 and thereafter, insofar as
appropriation of Road Fund monies is concerned.
    Nothing in this Section prohibits transfers from the Road
Fund to the State Construction Account Fund under Section 5e of
this Act; nor to the General Revenue Fund, as authorized by
this amendatory Act of the 93rd General Assembly.
    The additional amounts authorized for expenditure in this
Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91
shall be repaid to the Road Fund from the General Revenue Fund
in the next succeeding fiscal year that the General Revenue
Fund has a positive budgetary balance, as determined by
generally accepted accounting principles applicable to
government.
    The additional amounts authorized for expenditure by the
Secretary of State and the Department of State Police in this
Section by this amendatory Act of the 94th General Assembly
shall be repaid to the Road Fund from the General Revenue Fund
in the next succeeding fiscal year that the General Revenue
Fund has a positive budgetary balance, as determined by
generally accepted accounting principles applicable to
government.
(Source: P.A. 98-24, eff. 6-19-13; 98-674, eff. 6-30-14;
99-523, eff. 6-30-16.)
 
    (30 ILCS 105/8.25e)  (from Ch. 127, par. 144.25e)
    Sec. 8.25e. (a) The State Comptroller and the State
Treasurer shall automatically transfer on the first day of each
month, beginning on February 1, 1988, from the General Revenue
Fund to each of the funds then supplemented by the pari-mutuel
tax pursuant to Section 28 of the Illinois Horse Racing Act of
1975, an amount equal to (i) the amount of pari-mutuel tax
deposited into such fund during the month in fiscal year 1986
which corresponds to the month preceding such transfer, minus
(ii) the amount of pari-mutuel tax (or the replacement transfer
authorized by subsection (d) of Section 8g Section 8g(d) of
this Act and subsection (d) of Section 28.1 Section 28.1(d) of
the Illinois Horse Racing Act of 1975) deposited into such fund
during the month preceding such transfer; provided, however,
that no transfer shall be made to a fund if such amount for
that fund is equal to or less than zero and provided that no
transfer shall be made to a fund in any fiscal year after the
amount deposited into such fund exceeds the amount of
pari-mutuel tax deposited into such fund during fiscal year
1986.
    (b) The State Comptroller and the State Treasurer shall
automatically transfer on the last day of each month, beginning
on October 1, 1989 and ending on June 30, 2017, from the
General Revenue Fund to the Metropolitan Exposition,
Auditorium and Office Building Fund, the amount of $2,750,000
plus any cumulative deficiencies in such transfers for prior
months, until the sum of $16,500,000 has been transferred for
the fiscal year beginning July 1, 1989 and until the sum of
$22,000,000 has been transferred for each fiscal year
thereafter.
    (b-5) The State Comptroller and the State Treasurer shall
automatically transfer on the last day of each month, beginning
on July 1, 2017, from the General Revenue Fund to the
Metropolitan Exposition, Auditorium and Office Building Fund,
the amount of $1,500,000 plus any cumulative deficiencies in
such transfers for prior months, until the sum of $12,000,000
has been transferred for each fiscal year thereafter.
    (c) After the transfer of funds from the Metropolitan
Exposition, Auditorium and Office Building Fund to the Bond
Retirement Fund pursuant to subsection (b) of Section 15
Section 15(b) of the Metropolitan Civic Center Support Act, the
State Comptroller and the State Treasurer shall automatically
transfer on the last day of each month, beginning on October 1,
1989 and ending on June 30, 2017, from the Metropolitan
Exposition, Auditorium and Office Building Fund to the Park and
Conservation Fund the amount of $1,250,000 plus any cumulative
deficiencies in such transfers for prior months, until the sum
of $7,500,000 has been transferred for the fiscal year
beginning July 1, 1989 and until the sum of $10,000,000 has
been transferred for each fiscal year thereafter.
(Source: P.A. 91-25, eff. 6-9-99.)
 
    (30 ILCS 105/8g)
    Sec. 8g. Fund transfers.
    (a) In addition to any other transfers that may be provided
for by law, as soon as may be practical after the effective
date of this amendatory Act of the 91st General Assembly, the
State Comptroller shall direct and the State Treasurer shall
transfer the sum of $10,000,000 from the General Revenue Fund
to the Motor Vehicle License Plate Fund created by Senate Bill
1028 of the 91st General Assembly.
    (b) In addition to any other transfers that may be provided
for by law, as soon as may be practical after the effective
date of this amendatory Act of the 91st General Assembly, the
State Comptroller shall direct and the State Treasurer shall
transfer the sum of $25,000,000 from the General Revenue Fund
to the Fund for Illinois' Future created by Senate Bill 1066 of
the 91st General Assembly.
    (c) In addition to any other transfers that may be provided
for by law, on August 30 of each fiscal year's license period,
the Illinois Liquor Control Commission shall direct and the
State Comptroller and State Treasurer shall transfer from the
General Revenue Fund to the Youth Alcoholism and Substance
Abuse Prevention Fund an amount equal to the number of retail
liquor licenses issued for that fiscal year multiplied by $50.
    (d) The payments to programs required under subsection (d)
of Section 28.1 of the Illinois Horse Racing Act of 1975 shall
be made, pursuant to appropriation, from the special funds
referred to in the statutes cited in that subsection, rather
than directly from the General Revenue Fund.
    Beginning January 1, 2000, on the first day of each month,
or as soon as may be practical thereafter, the State
Comptroller shall direct and the State Treasurer shall transfer
from the General Revenue Fund to each of the special funds from
which payments are to be made under subsection (d) of Section
28.1 of the Illinois Horse Racing Act of 1975 an amount equal
to 1/12 of the annual amount required for those payments from
that special fund, which annual amount shall not exceed the
annual amount for those payments from that special fund for the
calendar year 1998. The special funds to which transfers shall
be made under this subsection (d) include, but are not
necessarily limited to, the Agricultural Premium Fund; the
Metropolitan Exposition, Auditorium and Office Building Fund;
the Fair and Exposition Fund; the Illinois Standardbred
Breeders Fund; the Illinois Thoroughbred Breeders Fund; and the
Illinois Veterans' Rehabilitation Fund. Except for transfers
attributable to prior fiscal years, during State fiscal year
2018 only, no transfers shall be made from the General Revenue
Fund to the Agricultural Premium Fund, the Fair and Exposition
Fund, the Illinois Standardbred Breeders Fund, or the Illinois
Thoroughbred Breeders Fund.
    (e) In addition to any other transfers that may be provided
for by law, as soon as may be practical after the effective
date of this amendatory Act of the 91st General Assembly, but
in no event later than June 30, 2000, the State Comptroller
shall direct and the State Treasurer shall transfer the sum of
$15,000,000 from the General Revenue Fund to the Fund for
Illinois' Future.
    (f) In addition to any other transfers that may be provided
for by law, as soon as may be practical after the effective
date of this amendatory Act of the 91st General Assembly, but
in no event later than June 30, 2000, the State Comptroller
shall direct and the State Treasurer shall transfer the sum of
$70,000,000 from the General Revenue Fund to the Long-Term Care
Provider Fund.
    (f-1) In fiscal year 2002, in addition to any other
transfers that may be provided for by law, at the direction of
and upon notification from the Governor, the State Comptroller
shall direct and the State Treasurer shall transfer amounts not
exceeding a total of $160,000,000 from the General Revenue Fund
to the Long-Term Care Provider Fund.
    (g) In addition to any other transfers that may be provided
for by law, on July 1, 2001, or as soon thereafter as may be
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $1,200,000 from the General
Revenue Fund to the Violence Prevention Fund.
    (h) In each of fiscal years 2002 through 2004, but not
thereafter, in addition to any other transfers that may be
provided for by law, the State Comptroller shall direct and the
State Treasurer shall transfer $5,000,000 from the General
Revenue Fund to the Tourism Promotion Fund.
    (i) On or after July 1, 2001 and until May 1, 2002, in
addition to any other transfers that may be provided for by
law, at the direction of and upon notification from the
Governor, the State Comptroller shall direct and the State
Treasurer shall transfer amounts not exceeding a total of
$80,000,000 from the General Revenue Fund to the Tobacco
Settlement Recovery Fund. Any amounts so transferred shall be
re-transferred by the State Comptroller and the State Treasurer
from the Tobacco Settlement Recovery Fund to the General
Revenue Fund at the direction of and upon notification from the
Governor, but in any event on or before June 30, 2002.
    (i-1) On or after July 1, 2002 and until May 1, 2003, in
addition to any other transfers that may be provided for by
law, at the direction of and upon notification from the
Governor, the State Comptroller shall direct and the State
Treasurer shall transfer amounts not exceeding a total of
$80,000,000 from the General Revenue Fund to the Tobacco
Settlement Recovery Fund. Any amounts so transferred shall be
re-transferred by the State Comptroller and the State Treasurer
from the Tobacco Settlement Recovery Fund to the General
Revenue Fund at the direction of and upon notification from the
Governor, but in any event on or before June 30, 2003.
    (j) On or after July 1, 2001 and no later than June 30,
2002, in addition to any other transfers that may be provided
for by law, at the direction of and upon notification from the
Governor, the State Comptroller shall direct and the State
Treasurer shall transfer amounts not to exceed the following
sums into the Statistical Services Revolving Fund:
    From the General Revenue Fund.................$8,450,000
    From the Public Utility Fund..................1,700,000
    From the Transportation Regulatory Fund.......2,650,000
    From the Title III Social Security and
     Employment Fund..............................3,700,000
    From the Professions Indirect Cost Fund.......4,050,000
    From the Underground Storage Tank Fund........550,000
    From the Agricultural Premium Fund............750,000
    From the State Pensions Fund..................200,000
    From the Road Fund............................2,000,000
    From the Health Facilities
     Planning Fund................................1,000,000
    From the Savings and Residential Finance
     Regulatory Fund..............................130,800
    From the Appraisal Administration Fund........28,600
    From the Pawnbroker Regulation Fund...........3,600
    From the Auction Regulation
     Administration Fund..........................35,800
    From the Bank and Trust Company Fund..........634,800
    From the Real Estate License
     Administration Fund..........................313,600
    (k) In addition to any other transfers that may be provided
for by law, as soon as may be practical after the effective
date of this amendatory Act of the 92nd General Assembly, the
State Comptroller shall direct and the State Treasurer shall
transfer the sum of $2,000,000 from the General Revenue Fund to
the Teachers Health Insurance Security Fund.
    (k-1) In addition to any other transfers that may be
provided for by law, on July 1, 2002, or as soon as may be
practical thereafter, the State Comptroller shall direct and
the State Treasurer shall transfer the sum of $2,000,000 from
the General Revenue Fund to the Teachers Health Insurance
Security Fund.
    (k-2) In addition to any other transfers that may be
provided for by law, on July 1, 2003, or as soon as may be
practical thereafter, the State Comptroller shall direct and
the State Treasurer shall transfer the sum of $2,000,000 from
the General Revenue Fund to the Teachers Health Insurance
Security Fund.
    (k-3) On or after July 1, 2002 and no later than June 30,
2003, in addition to any other transfers that may be provided
for by law, at the direction of and upon notification from the
Governor, the State Comptroller shall direct and the State
Treasurer shall transfer amounts not to exceed the following
sums into the Statistical Services Revolving Fund:
    Appraisal Administration Fund.................$150,000
    General Revenue Fund..........................10,440,000
    Savings and Residential Finance
        Regulatory Fund...........................200,000
    State Pensions Fund...........................100,000
    Bank and Trust Company Fund...................100,000
    Professions Indirect Cost Fund................3,400,000
    Public Utility Fund...........................2,081,200
    Real Estate License Administration Fund.......150,000
    Title III Social Security and
        Employment Fund...........................1,000,000
    Transportation Regulatory Fund................3,052,100
    Underground Storage Tank Fund.................50,000
    (l) In addition to any other transfers that may be provided
for by law, on July 1, 2002, or as soon as may be practical
thereafter, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $3,000,000 from the General
Revenue Fund to the Presidential Library and Museum Operating
Fund.
    (m) In addition to any other transfers that may be provided
for by law, on July 1, 2002 and on the effective date of this
amendatory Act of the 93rd General Assembly, or as soon
thereafter as may be practical, the State Comptroller shall
direct and the State Treasurer shall transfer the sum of
$1,200,000 from the General Revenue Fund to the Violence
Prevention Fund.
    (n) In addition to any other transfers that may be provided
for by law, on July 1, 2003, or as soon thereafter as may be
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $6,800,000 from the General
Revenue Fund to the DHS Recoveries Trust Fund.
    (o) On or after July 1, 2003, and no later than June 30,
2004, in addition to any other transfers that may be provided
for by law, at the direction of and upon notification from the
Governor, the State Comptroller shall direct and the State
Treasurer shall transfer amounts not to exceed the following
sums into the Vehicle Inspection Fund:
    From the Underground Storage Tank Fund .......$35,000,000.
    (p) On or after July 1, 2003 and until May 1, 2004, in
addition to any other transfers that may be provided for by
law, at the direction of and upon notification from the
Governor, the State Comptroller shall direct and the State
Treasurer shall transfer amounts not exceeding a total of
$80,000,000 from the General Revenue Fund to the Tobacco
Settlement Recovery Fund. Any amounts so transferred shall be
re-transferred from the Tobacco Settlement Recovery Fund to the
General Revenue Fund at the direction of and upon notification
from the Governor, but in any event on or before June 30, 2004.
    (q) In addition to any other transfers that may be provided
for by law, on July 1, 2003, or as soon as may be practical
thereafter, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $5,000,000 from the General
Revenue Fund to the Illinois Military Family Relief Fund.
    (r) In addition to any other transfers that may be provided
for by law, on July 1, 2003, or as soon as may be practical
thereafter, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $1,922,000 from the General
Revenue Fund to the Presidential Library and Museum Operating
Fund.
    (s) In addition to any other transfers that may be provided
for by law, on or after July 1, 2003, the State Comptroller
shall direct and the State Treasurer shall transfer the sum of
$4,800,000 from the Statewide Economic Development Fund to the
General Revenue Fund.
    (t) In addition to any other transfers that may be provided
for by law, on or after July 1, 2003, the State Comptroller
shall direct and the State Treasurer shall transfer the sum of
$50,000,000 from the General Revenue Fund to the Budget
Stabilization Fund.
    (u) On or after July 1, 2004 and until May 1, 2005, in
addition to any other transfers that may be provided for by
law, at the direction of and upon notification from the
Governor, the State Comptroller shall direct and the State
Treasurer shall transfer amounts not exceeding a total of
$80,000,000 from the General Revenue Fund to the Tobacco
Settlement Recovery Fund. Any amounts so transferred shall be
retransferred by the State Comptroller and the State Treasurer
from the Tobacco Settlement Recovery Fund to the General
Revenue Fund at the direction of and upon notification from the
Governor, but in any event on or before June 30, 2005.
    (v) In addition to any other transfers that may be provided
for by law, on July 1, 2004, or as soon thereafter as may be
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $1,200,000 from the General
Revenue Fund to the Violence Prevention Fund.
    (w) In addition to any other transfers that may be provided
for by law, on July 1, 2004, or as soon thereafter as may be
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $6,445,000 from the General
Revenue Fund to the Presidential Library and Museum Operating
Fund.
    (x) In addition to any other transfers that may be provided
for by law, on January 15, 2005, or as soon thereafter as may
be practical, the State Comptroller shall direct and the State
Treasurer shall transfer to the General Revenue Fund the
following sums:
        From the State Crime Laboratory Fund, $200,000;
        From the State Police Wireless Service Emergency Fund,
    $200,000;
        From the State Offender DNA Identification System
    Fund, $800,000; and
        From the State Police Whistleblower Reward and
    Protection Fund, $500,000.
    (y) Notwithstanding any other provision of law to the
contrary, in addition to any other transfers that may be
provided for by law on June 30, 2005, or as soon as may be
practical thereafter, the State Comptroller shall direct and
the State Treasurer shall transfer the remaining balance from
the designated funds into the General Revenue Fund and any
future deposits that would otherwise be made into these funds
must instead be made into the General Revenue Fund:
        (1) the Keep Illinois Beautiful Fund;
        (2) the Metropolitan Fair and Exposition Authority
    Reconstruction Fund;
        (3) the New Technology Recovery Fund;
        (4) the Illinois Rural Bond Bank Trust Fund;
        (5) the ISBE School Bus Driver Permit Fund;
        (6) the Solid Waste Management Revolving Loan Fund;
        (7) the State Postsecondary Review Program Fund;
        (8) the Tourism Attraction Development Matching Grant
    Fund;
        (9) the Patent and Copyright Fund;
        (10) the Credit Enhancement Development Fund;
        (11) the Community Mental Health and Developmental
    Disabilities Services Provider Participation Fee Trust
    Fund;
        (12) the Nursing Home Grant Assistance Fund;
        (13) the By-product Material Safety Fund;
        (14) the Illinois Student Assistance Commission Higher
    EdNet Fund;
        (15) the DORS State Project Fund;
        (16) the School Technology Revolving Fund;
        (17) the Energy Assistance Contribution Fund;
        (18) the Illinois Building Commission Revolving Fund;
        (19) the Illinois Aquaculture Development Fund;
        (20) the Homelessness Prevention Fund;
        (21) the DCFS Refugee Assistance Fund;
        (22) the Illinois Century Network Special Purposes
    Fund; and
        (23) the Build Illinois Purposes Fund.
    (z) In addition to any other transfers that may be provided
for by law, on July 1, 2005, or as soon as may be practical
thereafter, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $1,200,000 from the General
Revenue Fund to the Violence Prevention Fund.
    (aa) In addition to any other transfers that may be
provided for by law, on July 1, 2005, or as soon as may be
practical thereafter, the State Comptroller shall direct and
the State Treasurer shall transfer the sum of $9,000,000 from
the General Revenue Fund to the Presidential Library and Museum
Operating Fund.
    (bb) In addition to any other transfers that may be
provided for by law, on July 1, 2005, or as soon as may be
practical thereafter, the State Comptroller shall direct and
the State Treasurer shall transfer the sum of $6,803,600 from
the General Revenue Fund to the Securities Audit and
Enforcement Fund.
    (cc) In addition to any other transfers that may be
provided for by law, on or after July 1, 2005 and until May 1,
2006, at the direction of and upon notification from the
Governor, the State Comptroller shall direct and the State
Treasurer shall transfer amounts not exceeding a total of
$80,000,000 from the General Revenue Fund to the Tobacco
Settlement Recovery Fund. Any amounts so transferred shall be
re-transferred by the State Comptroller and the State Treasurer
from the Tobacco Settlement Recovery Fund to the General
Revenue Fund at the direction of and upon notification from the
Governor, but in any event on or before June 30, 2006.
    (dd) In addition to any other transfers that may be
provided for by law, on April 1, 2005, or as soon thereafter as
may be practical, at the direction of the Director of Public
Aid (now Director of Healthcare and Family Services), the State
Comptroller shall direct and the State Treasurer shall transfer
from the Public Aid Recoveries Trust Fund amounts not to exceed
$14,000,000 to the Community Mental Health Medicaid Trust Fund.
    (ee) Notwithstanding any other provision of law, on July 1,
2006, or as soon thereafter as practical, the State Comptroller
shall direct and the State Treasurer shall transfer the
remaining balance from the Illinois Civic Center Bond Fund to
the Illinois Civic Center Bond Retirement and Interest Fund.
    (ff) In addition to any other transfers that may be
provided for by law, on and after July 1, 2006 and until June
30, 2007, at the direction of and upon notification from the
Director of the Governor's Office of Management and Budget, the
State Comptroller shall direct and the State Treasurer shall
transfer amounts not exceeding a total of $1,900,000 from the
General Revenue Fund to the Illinois Capital Revolving Loan
Fund.
    (gg) In addition to any other transfers that may be
provided for by law, on and after July 1, 2006 and until May 1,
2007, at the direction of and upon notification from the
Governor, the State Comptroller shall direct and the State
Treasurer shall transfer amounts not exceeding a total of
$80,000,000 from the General Revenue Fund to the Tobacco
Settlement Recovery Fund. Any amounts so transferred shall be
retransferred by the State Comptroller and the State Treasurer
from the Tobacco Settlement Recovery Fund to the General
Revenue Fund at the direction of and upon notification from the
Governor, but in any event on or before June 30, 2007.
    (hh) In addition to any other transfers that may be
provided for by law, on and after July 1, 2006 and until June
30, 2007, at the direction of and upon notification from the
Governor, the State Comptroller shall direct and the State
Treasurer shall transfer amounts from the Illinois Affordable
Housing Trust Fund to the designated funds not exceeding the
following amounts:
    DCFS Children's Services Fund.................$2,200,000
    Department of Corrections Reimbursement
        and Education Fund........................$1,500,000
    Supplemental Low-Income Energy
        Assistance Fund..............................$75,000
    (ii) In addition to any other transfers that may be
provided for by law, on or before August 31, 2006, the Governor
and the State Comptroller may agree to transfer the surplus
cash balance from the General Revenue Fund to the Budget
Stabilization Fund and the Pension Stabilization Fund in equal
proportions. The determination of the amount of the surplus
cash balance shall be made by the Governor, with the
concurrence of the State Comptroller, after taking into account
the June 30, 2006 balances in the general funds and the actual
or estimated spending from the general funds during the lapse
period. Notwithstanding the foregoing, the maximum amount that
may be transferred under this subsection (ii) is $50,000,000.
    (jj) In addition to any other transfers that may be
provided for by law, on July 1, 2006, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $8,250,000 from the General
Revenue Fund to the Presidential Library and Museum Operating
Fund.
    (kk) In addition to any other transfers that may be
provided for by law, on July 1, 2006, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $1,400,000 from the General
Revenue Fund to the Violence Prevention Fund.
    (ll) In addition to any other transfers that may be
provided for by law, on the first day of each calendar quarter
of the fiscal year beginning July 1, 2006, or as soon
thereafter as practical, the State Comptroller shall direct and
the State Treasurer shall transfer from the General Revenue
Fund amounts equal to one-fourth of $20,000,000 to the
Renewable Energy Resources Trust Fund.
    (mm) In addition to any other transfers that may be
provided for by law, on July 1, 2006, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $1,320,000 from the General
Revenue Fund to the I-FLY Fund.
    (nn) In addition to any other transfers that may be
provided for by law, on July 1, 2006, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $3,000,000 from the General
Revenue Fund to the African-American HIV/AIDS Response Fund.
    (oo) In addition to any other transfers that may be
provided for by law, on and after July 1, 2006 and until June
30, 2007, at the direction of and upon notification from the
Governor, the State Comptroller shall direct and the State
Treasurer shall transfer amounts identified as net receipts
from the sale of all or part of the Illinois Student Assistance
Commission loan portfolio from the Student Loan Operating Fund
to the General Revenue Fund. The maximum amount that may be
transferred pursuant to this Section is $38,800,000. In
addition, no transfer may be made pursuant to this Section that
would have the effect of reducing the available balance in the
Student Loan Operating Fund to an amount less than the amount
remaining unexpended and unreserved from the total
appropriations from the Fund estimated to be expended for the
fiscal year. The State Treasurer and Comptroller shall transfer
the amounts designated under this Section as soon as may be
practical after receiving the direction to transfer from the
Governor.
    (pp) In addition to any other transfers that may be
provided for by law, on July 1, 2006, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $2,000,000 from the General
Revenue Fund to the Illinois Veterans Assistance Fund.
    (qq) In addition to any other transfers that may be
provided for by law, on and after July 1, 2007 and until May 1,
2008, at the direction of and upon notification from the
Governor, the State Comptroller shall direct and the State
Treasurer shall transfer amounts not exceeding a total of
$80,000,000 from the General Revenue Fund to the Tobacco
Settlement Recovery Fund. Any amounts so transferred shall be
retransferred by the State Comptroller and the State Treasurer
from the Tobacco Settlement Recovery Fund to the General
Revenue Fund at the direction of and upon notification from the
Governor, but in any event on or before June 30, 2008.
    (rr) In addition to any other transfers that may be
provided for by law, on and after July 1, 2007 and until June
30, 2008, at the direction of and upon notification from the
Governor, the State Comptroller shall direct and the State
Treasurer shall transfer amounts from the Illinois Affordable
Housing Trust Fund to the designated funds not exceeding the
following amounts:
    DCFS Children's Services Fund.................$2,200,000
    Department of Corrections Reimbursement
        and Education Fund........................$1,500,000
    Supplemental Low-Income Energy
        Assistance Fund..............................$75,000
    (ss) In addition to any other transfers that may be
provided for by law, on July 1, 2007, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $8,250,000 from the General
Revenue Fund to the Presidential Library and Museum Operating
Fund.
    (tt) In addition to any other transfers that may be
provided for by law, on July 1, 2007, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $1,400,000 from the General
Revenue Fund to the Violence Prevention Fund.
    (uu) In addition to any other transfers that may be
provided for by law, on July 1, 2007, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $1,320,000 from the General
Revenue Fund to the I-FLY Fund.
    (vv) In addition to any other transfers that may be
provided for by law, on July 1, 2007, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $3,000,000 from the General
Revenue Fund to the African-American HIV/AIDS Response Fund.
    (ww) In addition to any other transfers that may be
provided for by law, on July 1, 2007, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $3,500,000 from the General
Revenue Fund to the Predatory Lending Database Program Fund.
    (xx) In addition to any other transfers that may be
provided for by law, on July 1, 2007, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $5,000,000 from the General
Revenue Fund to the Digital Divide Elimination Fund.
    (yy) In addition to any other transfers that may be
provided for by law, on July 1, 2007, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $4,000,000 from the General
Revenue Fund to the Digital Divide Elimination Infrastructure
Fund.
    (zz) In addition to any other transfers that may be
provided for by law, on July 1, 2008, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $5,000,000 from the General
Revenue Fund to the Digital Divide Elimination Fund.
    (aaa) In addition to any other transfers that may be
provided for by law, on and after July 1, 2008 and until May 1,
2009, at the direction of and upon notification from the
Governor, the State Comptroller shall direct and the State
Treasurer shall transfer amounts not exceeding a total of
$80,000,000 from the General Revenue Fund to the Tobacco
Settlement Recovery Fund. Any amounts so transferred shall be
retransferred by the State Comptroller and the State Treasurer
from the Tobacco Settlement Recovery Fund to the General
Revenue Fund at the direction of and upon notification from the
Governor, but in any event on or before June 30, 2009.
    (bbb) In addition to any other transfers that may be
provided for by law, on and after July 1, 2008 and until June
30, 2009, at the direction of and upon notification from the
Governor, the State Comptroller shall direct and the State
Treasurer shall transfer amounts from the Illinois Affordable
Housing Trust Fund to the designated funds not exceeding the
following amounts:
        DCFS Children's Services Fund.............$2,200,000
        Department of Corrections Reimbursement
        and Education Fund........................$1,500,000
        Supplemental Low-Income Energy
        Assistance Fund..............................$75,000
    (ccc) In addition to any other transfers that may be
provided for by law, on July 1, 2008, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $7,450,000 from the General
Revenue Fund to the Presidential Library and Museum Operating
Fund.
    (ddd) In addition to any other transfers that may be
provided for by law, on July 1, 2008, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $1,400,000 from the General
Revenue Fund to the Violence Prevention Fund.
    (eee) In addition to any other transfers that may be
provided for by law, on July 1, 2009, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $5,000,000 from the General
Revenue Fund to the Digital Divide Elimination Fund.
    (fff) In addition to any other transfers that may be
provided for by law, on and after July 1, 2009 and until May 1,
2010, at the direction of and upon notification from the
Governor, the State Comptroller shall direct and the State
Treasurer shall transfer amounts not exceeding a total of
$80,000,000 from the General Revenue Fund to the Tobacco
Settlement Recovery Fund. Any amounts so transferred shall be
retransferred by the State Comptroller and the State Treasurer
from the Tobacco Settlement Recovery Fund to the General
Revenue Fund at the direction of and upon notification from the
Governor, but in any event on or before June 30, 2010.
    (ggg) In addition to any other transfers that may be
provided for by law, on July 1, 2009, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $7,450,000 from the General
Revenue Fund to the Presidential Library and Museum Operating
Fund.
    (hhh) In addition to any other transfers that may be
provided for by law, on July 1, 2009, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $1,400,000 from the General
Revenue Fund to the Violence Prevention Fund.
    (iii) In addition to any other transfers that may be
provided for by law, on July 1, 2009, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $100,000 from the General
Revenue Fund to the Heartsaver AED Fund.
    (jjj) In addition to any other transfers that may be
provided for by law, on and after July 1, 2009 and until June
30, 2010, at the direction of and upon notification from the
Governor, the State Comptroller shall direct and the State
Treasurer shall transfer amounts not exceeding a total of
$17,000,000 from the General Revenue Fund to the DCFS
Children's Services Fund.
    (lll) In addition to any other transfers that may be
provided for by law, on July 1, 2009, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $5,000,000 from the General
Revenue Fund to the Communications Revolving Fund.
    (mmm) In addition to any other transfers that may be
provided for by law, on July 1, 2009, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $9,700,000 from the General
Revenue Fund to the Senior Citizens Real Estate Deferred Tax
Revolving Fund.
    (nnn) In addition to any other transfers that may be
provided for by law, on July 1, 2009, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $565,000 from the FY09
Budget Relief Fund to the Horse Racing Fund.
    (ooo) In addition to any other transfers that may be
provided by law, on July 1, 2009, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $600,000 from the General
Revenue Fund to the Temporary Relocation Expenses Revolving
Fund.
    (ppp) In addition to any other transfers that may be
provided for by law, on July 1, 2010, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $5,000,000 from the General
Revenue Fund to the Digital Divide Elimination Fund.
    (qqq) In addition to any other transfers that may be
provided for by law, on and after July 1, 2010 and until May 1,
2011, at the direction of and upon notification from the
Governor, the State Comptroller shall direct and the State
Treasurer shall transfer amounts not exceeding a total of
$80,000,000 from the General Revenue Fund to the Tobacco
Settlement Recovery Fund. Any amounts so transferred shall be
retransferred by the State Comptroller and the State Treasurer
from the Tobacco Settlement Recovery Fund to the General
Revenue Fund at the direction of and upon notification from the
Governor, but in any event on or before June 30, 2011.
    (rrr) In addition to any other transfers that may be
provided for by law, on July 1, 2010, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $6,675,000 from the General
Revenue Fund to the Presidential Library and Museum Operating
Fund.
    (sss) In addition to any other transfers that may be
provided for by law, on July 1, 2010, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $1,400,000 from the General
Revenue Fund to the Violence Prevention Fund.
    (ttt) In addition to any other transfers that may be
provided for by law, on July 1, 2010, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $100,000 from the General
Revenue Fund to the Heartsaver AED Fund.
    (uuu) In addition to any other transfers that may be
provided for by law, on July 1, 2010, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $5,000,000 from the General
Revenue Fund to the Communications Revolving Fund.
    (vvv) In addition to any other transfers that may be
provided for by law, on July 1, 2010, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $3,000,000 from the General
Revenue Fund to the Illinois Capital Revolving Loan Fund.
    (www) In addition to any other transfers that may be
provided for by law, on July 1, 2010, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $17,000,000 from the
General Revenue Fund to the DCFS Children's Services Fund.
    (xxx) In addition to any other transfers that may be
provided for by law, on July 1, 2010, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $2,000,000 from the Digital
Divide Elimination Infrastructure Fund, of which $1,000,000
shall go to the Workforce, Technology, and Economic Development
Fund and $1,000,000 to the Public Utility Fund.
    (yyy) In addition to any other transfers that may be
provided for by law, on and after July 1, 2011 and until May 1,
2012, at the direction of and upon notification from the
Governor, the State Comptroller shall direct and the State
Treasurer shall transfer amounts not exceeding a total of
$80,000,000 from the General Revenue Fund to the Tobacco
Settlement Recovery Fund. Any amounts so transferred shall be
retransferred by the State Comptroller and the State Treasurer
from the Tobacco Settlement Recovery Fund to the General
Revenue Fund at the direction of and upon notification from the
Governor, but in any event on or before June 30, 2012.
    (zzz) In addition to any other transfers that may be
provided for by law, on July 1, 2011, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $1,000,000 from the General
Revenue Fund to the Illinois Veterans Assistance Fund.
    (aaaa) In addition to any other transfers that may be
provided for by law, on July 1, 2011, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $8,000,000 from the General
Revenue Fund to the Presidential Library and Museum Operating
Fund.
    (bbbb) In addition to any other transfers that may be
provided for by law, on July 1, 2011, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $1,400,000 from the General
Revenue Fund to the Violence Prevention Fund.
    (cccc) In addition to any other transfers that may be
provided for by law, on July 1, 2011, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $14,100,000 from the
General Revenue Fund to the State Garage Revolving Fund.
    (dddd) In addition to any other transfers that may be
provided for by law, on July 1, 2011, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $4,000,000 from the General
Revenue Fund to the Digital Divide Elimination Fund.
    (eeee) In addition to any other transfers that may be
provided for by law, on July 1, 2011, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $500,000 from the General
Revenue Fund to the Senior Citizens Real Estate Deferred Tax
Revolving Fund.
(Source: P.A. 99-933, eff. 1-27-17.)
 
    (30 ILCS 105/8g-1)
    Sec. 8g-1. Fund transfers.
    (a) In addition to any other transfers that may be provided
for by law, on and after July 1, 2012 and until May 1, 2013, at
the direction of and upon notification from the Governor, the
State Comptroller shall direct and the State Treasurer shall
transfer amounts not exceeding a total of $80,000,000 from the
General Revenue Fund to the Tobacco Settlement Recovery Fund.
Any amounts so transferred shall be retransferred by the State
Comptroller and the State Treasurer from the Tobacco Settlement
Recovery Fund to the General Revenue Fund at the direction of
and upon notification from the Governor, but in any event on or
before June 30, 2013.
    (b) In addition to any other transfers that may be provided
for by law, on and after July 1, 2013 and until May 1, 2014, at
the direction of and upon notification from the Governor, the
State Comptroller shall direct and the State Treasurer shall
transfer amounts not exceeding a total of $80,000,000 from the
General Revenue Fund to the Tobacco Settlement Recovery Fund.
Any amounts so transferred shall be retransferred by the State
Comptroller and the State Treasurer from the Tobacco Settlement
Recovery Fund to the General Revenue Fund at the direction of
and upon notification from the Governor, but in any event on or
before June 30, 2014.
    (c) In addition to any other transfers that may be provided
for by law, on July 1, 2013, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $1,400,000 from the General
Revenue Fund to the ICJIA Violence Prevention Fund.
    (d) In addition to any other transfers that may be provided
for by law, on July 1, 2013, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $1,500,000 from the General
Revenue Fund to the Illinois Veterans Assistance Fund.
    (e) In addition to any other transfers that may be provided
for by law, on July 1, 2013, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $500,000 from the General
Revenue Fund to the Senior Citizens Real Estate Deferred Tax
Revolving Fund.
    (f) In addition to any other transfers that may be provided
for by law, on July 1, 2013, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $4,000,000 from the General
Revenue Fund to the Digital Divide Elimination Fund.
    (g) In addition to any other transfers that may be provided
for by law, on July 1, 2013, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $5,000,000 from the General
Revenue Fund to the Communications Revolving Fund.
    (h) In addition to any other transfers that may be provided
for by law, on July 1, 2013, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $9,800,000 from the General
Revenue Fund to the Presidential Library and Museum Operating
Fund.
    (i) In addition to any other transfers that may be provided
for by law, on and after July 1, 2014 and until May 1, 2015, at
the direction of and upon notification from the Governor, the
State Comptroller shall direct and the State Treasurer shall
transfer amounts not exceeding a total of $80,000,000 from the
General Revenue Fund to the Tobacco Settlement Recovery Fund.
Any amounts so transferred shall be retransferred by the State
Comptroller and the State Treasurer from the Tobacco Settlement
Recovery Fund to the General Revenue Fund at the direction of
and upon notification from the Governor, but in any event on or
before June 30, 2015.
    (j) In addition to any other transfers that may be provided
for by law, on July 1, 2014, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $10,000,000 from the
General Revenue Fund to the Presidential Library and Museum
Operating Fund.
    (k) In addition to any other transfers that may be provided
for by law, as soon as practical, the State Comptroller shall
direct and the State Treasurer shall transfer the sum of
$500,000 from the General Revenue Fund to the Grant
Accountability and Transparency Fund.
(Source: P.A. 97-732, eff. 6-30-12; 98-24, eff. 6-19-13;
98-674, eff. 6-30-14.)
 
    (30 ILCS 105/13.2)  (from Ch. 127, par. 149.2)
    Sec. 13.2. Transfers among line item appropriations.
    (a) Transfers among line item appropriations from the same
treasury fund for the objects specified in this Section may be
made in the manner provided in this Section when the balance
remaining in one or more such line item appropriations is
insufficient for the purpose for which the appropriation was
made.
    (a-1) No transfers may be made from one agency to another
agency, nor may transfers be made from one institution of
higher education to another institution of higher education
except as provided by subsection (a-4).
    (a-2) Except as otherwise provided in this Section,
transfers may be made only among the objects of expenditure
enumerated in this Section, except that no funds may be
transferred from any appropriation for personal services, from
any appropriation for State contributions to the State
Employees' Retirement System, from any separate appropriation
for employee retirement contributions paid by the employer, nor
from any appropriation for State contribution for employee
group insurance. During State fiscal year 2005, an agency may
transfer amounts among its appropriations within the same
treasury fund for personal services, employee retirement
contributions paid by employer, and State Contributions to
retirement systems; notwithstanding and in addition to the
transfers authorized in subsection (c) of this Section, the
fiscal year 2005 transfers authorized in this sentence may be
made in an amount not to exceed 2% of the aggregate amount
appropriated to an agency within the same treasury fund. During
State fiscal year 2007, the Departments of Children and Family
Services, Corrections, Human Services, and Juvenile Justice
may transfer amounts among their respective appropriations
within the same treasury fund for personal services, employee
retirement contributions paid by employer, and State
contributions to retirement systems. During State fiscal year
2010, the Department of Transportation may transfer amounts
among their respective appropriations within the same treasury
fund for personal services, employee retirement contributions
paid by employer, and State contributions to retirement
systems. During State fiscal years 2010 and 2014 only, an
agency may transfer amounts among its respective
appropriations within the same treasury fund for personal
services, employee retirement contributions paid by employer,
and State contributions to retirement systems.
Notwithstanding, and in addition to, the transfers authorized
in subsection (c) of this Section, these transfers may be made
in an amount not to exceed 2% of the aggregate amount
appropriated to an agency within the same treasury fund.
    (a-2.5) During State fiscal year 2015 only, the State's
Attorneys Appellate Prosecutor may transfer amounts among its
respective appropriations contained in operational line items
within the same treasury fund. Notwithstanding, and in addition
to, the transfers authorized in subsection (c) of this Section,
these transfers may be made in an amount not to exceed 4% of
the aggregate amount appropriated to the State's Attorneys
Appellate Prosecutor within the same treasury fund.
    (a-3) Further, if an agency receives a separate
appropriation for employee retirement contributions paid by
the employer, any transfer by that agency into an appropriation
for personal services must be accompanied by a corresponding
transfer into the appropriation for employee retirement
contributions paid by the employer, in an amount sufficient to
meet the employer share of the employee contributions required
to be remitted to the retirement system.
    (a-4) Long-Term Care Rebalancing. The Governor may
designate amounts set aside for institutional services
appropriated from the General Revenue Fund or any other State
fund that receives monies for long-term care services to be
transferred to all State agencies responsible for the
administration of community-based long-term care programs,
including, but not limited to, community-based long-term care
programs administered by the Department of Healthcare and
Family Services, the Department of Human Services, and the
Department on Aging, provided that the Director of Healthcare
and Family Services first certifies that the amounts being
transferred are necessary for the purpose of assisting persons
in or at risk of being in institutional care to transition to
community-based settings, including the financial data needed
to prove the need for the transfer of funds. The total amounts
transferred shall not exceed 4% in total of the amounts
appropriated from the General Revenue Fund or any other State
fund that receives monies for long-term care services for each
fiscal year. A notice of the fund transfer must be made to the
General Assembly and posted at a minimum on the Department of
Healthcare and Family Services website, the Governor's Office
of Management and Budget website, and any other website the
Governor sees fit. These postings shall serve as notice to the
General Assembly of the amounts to be transferred. Notice shall
be given at least 30 days prior to transfer.
    (b) In addition to the general transfer authority provided
under subsection (c), the following agencies have the specific
transfer authority granted in this subsection:
    The Department of Healthcare and Family Services is
authorized to make transfers representing savings attributable
to not increasing grants due to the births of additional
children from line items for payments of cash grants to line
items for payments for employment and social services for the
purposes outlined in subsection (f) of Section 4-2 of the
Illinois Public Aid Code.
    The Department of Children and Family Services is
authorized to make transfers not exceeding 2% of the aggregate
amount appropriated to it within the same treasury fund for the
following line items among these same line items: Foster Home
and Specialized Foster Care and Prevention, Institutions and
Group Homes and Prevention, and Purchase of Adoption and
Guardianship Services.
    The Department on Aging is authorized to make transfers not
exceeding 2% of the aggregate amount appropriated to it within
the same treasury fund for the following Community Care Program
line items among these same line items: purchase of services
covered by the Community Care Program and Comprehensive Case
Coordination.
    The State Treasurer is authorized to make transfers among
line item appropriations from the Capital Litigation Trust
Fund, with respect to costs incurred in fiscal years 2002 and
2003 only, when the balance remaining in one or more such line
item appropriations is insufficient for the purpose for which
the appropriation was made, provided that no such transfer may
be made unless the amount transferred is no longer required for
the purpose for which that appropriation was made.
    The State Board of Education is authorized to make
transfers from line item appropriations within the same
treasury fund for General State Aid and General State Aid -
Hold Harmless, provided that no such transfer may be made
unless the amount transferred is no longer required for the
purpose for which that appropriation was made, to the line item
appropriation for Transitional Assistance when the balance
remaining in such line item appropriation is insufficient for
the purpose for which the appropriation was made.
    The State Board of Education is authorized to make
transfers between the following line item appropriations
within the same treasury fund: Disabled Student
Services/Materials (Section 14-13.01 of the School Code),
Disabled Student Transportation Reimbursement (Section
14-13.01 of the School Code), Disabled Student Tuition -
Private Tuition (Section 14-7.02 of the School Code),
Extraordinary Special Education (Section 14-7.02b of the
School Code), Reimbursement for Free Lunch/Breakfast Program,
Summer School Payments (Section 18-4.3 of the School Code), and
Transportation - Regular/Vocational Reimbursement (Section
29-5 of the School Code). Such transfers shall be made only
when the balance remaining in one or more such line item
appropriations is insufficient for the purpose for which the
appropriation was made and provided that no such transfer may
be made unless the amount transferred is no longer required for
the purpose for which that appropriation was made.
    The Department of Healthcare and Family Services is
authorized to make transfers not exceeding 4% of the aggregate
amount appropriated to it, within the same treasury fund, among
the various line items appropriated for Medical Assistance.
    (c) The sum of such transfers for an agency in a fiscal
year shall not exceed 2% of the aggregate amount appropriated
to it within the same treasury fund for the following objects:
Personal Services; Extra Help; Student and Inmate
Compensation; State Contributions to Retirement Systems; State
Contributions to Social Security; State Contribution for
Employee Group Insurance; Contractual Services; Travel;
Commodities; Printing; Equipment; Electronic Data Processing;
Operation of Automotive Equipment; Telecommunications
Services; Travel and Allowance for Committed, Paroled and
Discharged Prisoners; Library Books; Federal Matching Grants
for Student Loans; Refunds; Workers' Compensation,
Occupational Disease, and Tort Claims; and, in appropriations
to institutions of higher education, Awards and Grants.
Notwithstanding the above, any amounts appropriated for
payment of workers' compensation claims to an agency to which
the authority to evaluate, administer and pay such claims has
been delegated by the Department of Central Management Services
may be transferred to any other expenditure object where such
amounts exceed the amount necessary for the payment of such
claims.
    (c-1) Special provisions for State fiscal year 2003.
Notwithstanding any other provision of this Section to the
contrary, for State fiscal year 2003 only, transfers among line
item appropriations to an agency from the same treasury fund
may be made provided that the sum of such transfers for an
agency in State fiscal year 2003 shall not exceed 3% of the
aggregate amount appropriated to that State agency for State
fiscal year 2003 for the following objects: personal services,
except that no transfer may be approved which reduces the
aggregate appropriations for personal services within an
agency; extra help; student and inmate compensation; State
contributions to retirement systems; State contributions to
social security; State contributions for employee group
insurance; contractual services; travel; commodities;
printing; equipment; electronic data processing; operation of
automotive equipment; telecommunications services; travel and
allowance for committed, paroled, and discharged prisoners;
library books; federal matching grants for student loans;
refunds; workers' compensation, occupational disease, and tort
claims; and, in appropriations to institutions of higher
education, awards and grants.
    (c-2) Special provisions for State fiscal year 2005.
Notwithstanding subsections (a), (a-2), and (c), for State
fiscal year 2005 only, transfers may be made among any line
item appropriations from the same or any other treasury fund
for any objects or purposes, without limitation, when the
balance remaining in one or more such line item appropriations
is insufficient for the purpose for which the appropriation was
made, provided that the sum of those transfers by a State
agency shall not exceed 4% of the aggregate amount appropriated
to that State agency for fiscal year 2005.
    (c-3) Special provisions for State fiscal year 2015.
Notwithstanding any other provision of this Section, for State
fiscal year 2015, transfers among line item appropriations to a
State agency from the same State treasury fund may be made for
operational or lump sum expenses only, provided that the sum of
such transfers for a State agency in State fiscal year 2015
shall not exceed 4% of the aggregate amount appropriated to
that State agency for operational or lump sum expenses for
State fiscal year 2015. For the purpose of this subsection,
"operational or lump sum expenses" includes the following
objects: personal services; extra help; student and inmate
compensation; State contributions to retirement systems; State
contributions to social security; State contributions for
employee group insurance; contractual services; travel;
commodities; printing; equipment; electronic data processing;
operation of automotive equipment; telecommunications
services; travel and allowance for committed, paroled, and
discharged prisoners; library books; federal matching grants
for student loans; refunds; workers' compensation,
occupational disease, and tort claims; lump sum and other
purposes; and lump sum operations. For the purpose of this
subsection (c-3), "State agency" does not include the Attorney
General, the Secretary of State, the Comptroller, the
Treasurer, or the legislative or judicial branches.
    (c-4) Special provisions for State fiscal year 2018.
Notwithstanding any other provision of this Section, for State
fiscal year 2018, transfers among line item appropriations to a
State agency from the same State treasury fund may be made for
operational or lump sum expenses only, provided that the sum of
such transfers for a State agency in State fiscal year 2018
shall not exceed 4% of the aggregate amount appropriated to
that State agency for operational or lump sum expenses for
State fiscal year 2018. For the purpose of this subsection
(c-4), "operational or lump sum expenses" includes the
following objects: personal services; extra help; student and
inmate compensation; State contributions to retirement
systems; State contributions to social security; State
contributions for employee group insurance; contractual
services; travel; commodities; printing; equipment; electronic
data processing; operation of automotive equipment;
telecommunications services; travel and allowance for
committed, paroled, and discharged prisoners; library books;
federal matching grants for student loans; refunds; workers'
compensation, occupational disease, and tort claims; lump sum
and other purposes; and lump sum operations. For the purpose of
this subsection (c-4), "State agency" does not include the
Attorney General, the Secretary of State, the Comptroller, the
Treasurer, or the legislative or judicial branches.
    (d) Transfers among appropriations made to agencies of the
Legislative and Judicial departments and to the
constitutionally elected officers in the Executive branch
require the approval of the officer authorized in Section 10 of
this Act to approve and certify vouchers. Transfers among
appropriations made to the University of Illinois, Southern
Illinois University, Chicago State University, Eastern
Illinois University, Governors State University, Illinois
State University, Northeastern Illinois University, Northern
Illinois University, Western Illinois University, the Illinois
Mathematics and Science Academy and the Board of Higher
Education require the approval of the Board of Higher Education
and the Governor. Transfers among appropriations to all other
agencies require the approval of the Governor.
    The officer responsible for approval shall certify that the
transfer is necessary to carry out the programs and purposes
for which the appropriations were made by the General Assembly
and shall transmit to the State Comptroller a certified copy of
the approval which shall set forth the specific amounts
transferred so that the Comptroller may change his records
accordingly. The Comptroller shall furnish the Governor with
information copies of all transfers approved for agencies of
the Legislative and Judicial departments and transfers
approved by the constitutionally elected officials of the
Executive branch other than the Governor, showing the amounts
transferred and indicating the dates such changes were entered
on the Comptroller's records.
    (e) The State Board of Education, in consultation with the
State Comptroller, may transfer line item appropriations for
General State Aid between the Common School Fund and the
Education Assistance Fund. With the advice and consent of the
Governor's Office of Management and Budget, the State Board of
Education, in consultation with the State Comptroller, may
transfer line item appropriations between the General Revenue
Fund and the Education Assistance Fund for the following
programs:
        (1) Disabled Student Personnel Reimbursement (Section
    14-13.01 of the School Code);
        (2) Disabled Student Transportation Reimbursement
    (subsection (b) of Section 14-13.01 of the School Code);
        (3) Disabled Student Tuition - Private Tuition
    (Section 14-7.02 of the School Code);
        (4) Extraordinary Special Education (Section 14-7.02b
    of the School Code);
        (5) Reimbursement for Free Lunch/Breakfast Programs;
        (6) Summer School Payments (Section 18-4.3 of the
    School Code);
        (7) Transportation - Regular/Vocational Reimbursement
    (Section 29-5 of the School Code);
        (8) Regular Education Reimbursement (Section 18-3 of
    the School Code); and
        (9) Special Education Reimbursement (Section 14-7.03
    of the School Code).
(Source: P.A. 98-24, eff. 6-19-13; 98-674, eff. 6-30-14; 99-2,
eff. 3-26-15.)
 
    Section 5-15. The State Revenue Sharing Act is amended by
changing Section 12 as follows:
 
    (30 ILCS 115/12)  (from Ch. 85, par. 616)
    Sec. 12. Personal Property Tax Replacement Fund. There is
hereby created the Personal Property Tax Replacement Fund, a
special fund in the State Treasury into which shall be paid all
revenue realized:
    (a) all amounts realized from the additional personal
property tax replacement income tax imposed by subsections (c)
and (d) of Section 201 of the Illinois Income Tax Act, except
for those amounts deposited into the Income Tax Refund Fund
pursuant to subsection (c) of Section 901 of the Illinois
Income Tax Act; and
    (b) all amounts realized from the additional personal
property replacement invested capital taxes imposed by Section
2a.1 of the Messages Tax Act, Section 2a.1 of the Gas Revenue
Tax Act, Section 2a.1 of the Public Utilities Revenue Act, and
Section 3 of the Water Company Invested Capital Tax Act, and
amounts payable to the Department of Revenue under the
Telecommunications Infrastructure Maintenance Fee Act.
    As soon as may be after the end of each month, the
Department of Revenue shall certify to the Treasurer and the
Comptroller the amount of all refunds paid out of the General
Revenue Fund through the preceding month on account of
overpayment of liability on taxes paid into the Personal
Property Tax Replacement Fund. Upon receipt of such
certification, the Treasurer and the Comptroller shall
transfer the amount so certified from the Personal Property Tax
Replacement Fund into the General Revenue Fund.
    The payments of revenue into the Personal Property Tax
Replacement Fund shall be used exclusively for distribution to
taxing districts, regional offices and officials, and local
officials as provided in this Section and in the School Code,
payment of the ordinary and contingent expenses of the Property
Tax Appeal Board, payment of the expenses of the Department of
Revenue incurred in administering the collection and
distribution of monies paid into the Personal Property Tax
Replacement Fund and transfers due to refunds to taxpayers for
overpayment of liability for taxes paid into the Personal
Property Tax Replacement Fund.
    In addition, moneys in the Personal Property Tax
Replacement Fund may be used to pay any of the following: (i)
salary, stipends, and additional compensation as provided by
law for chief election clerks, county clerks, and county
recorders; (ii) costs associated with regional offices of
education and educational service centers; (iii)
reimbursements payable by the State Board of Elections under
Section 4-25, 5-35, 6-71, 13-10, 13-10a, or 13-11 of the
Election Code; (iv) expenses of the Illinois Educational Labor
Relations Board; and (v) salary, personal services, and
additional compensation as provided by law for court reporters
under the Court Reporters Act.
    As soon as may be after the effective date of this
amendatory Act of 1980, the Department of Revenue shall certify
to the Treasurer the amount of net replacement revenue paid
into the General Revenue Fund prior to that effective date from
the additional tax imposed by Section 2a.1 of the Messages Tax
Act; Section 2a.1 of the Gas Revenue Tax Act; Section 2a.1 of
the Public Utilities Revenue Act; Section 3 of the Water
Company Invested Capital Tax Act; amounts collected by the
Department of Revenue under the Telecommunications
Infrastructure Maintenance Fee Act; and the additional
personal property tax replacement income tax imposed by the
Illinois Income Tax Act, as amended by Public Act 81-1st
Special Session-1. Net replacement revenue shall be defined as
the total amount paid into and remaining in the General Revenue
Fund as a result of those Acts minus the amount outstanding and
obligated from the General Revenue Fund in state vouchers or
warrants prior to the effective date of this amendatory Act of
1980 as refunds to taxpayers for overpayment of liability under
those Acts.
    All interest earned by monies accumulated in the Personal
Property Tax Replacement Fund shall be deposited in such Fund.
All amounts allocated pursuant to this Section are appropriated
on a continuing basis.
    Prior to December 31, 1980, as soon as may be after the end
of each quarter beginning with the quarter ending December 31,
1979, and on and after December 31, 1980, as soon as may be
after January 1, March 1, April 1, May 1, July 1, August 1,
October 1 and December 1 of each year, the Department of
Revenue shall allocate to each taxing district as defined in
Section 1-150 of the Property Tax Code, in accordance with the
provisions of paragraph (2) of this Section the portion of the
funds held in the Personal Property Tax Replacement Fund which
is required to be distributed, as provided in paragraph (1),
for each quarter. Provided, however, under no circumstances
shall any taxing district during each of the first two years of
distribution of the taxes imposed by this amendatory Act of
1979 be entitled to an annual allocation which is less than the
funds such taxing district collected from the 1978 personal
property tax. Provided further that under no circumstances
shall any taxing district during the third year of distribution
of the taxes imposed by this amendatory Act of 1979 receive
less than 60% of the funds such taxing district collected from
the 1978 personal property tax. In the event that the total of
the allocations made as above provided for all taxing
districts, during either of such 3 years, exceeds the amount
available for distribution the allocation of each taxing
district shall be proportionately reduced. Except as provided
in Section 13 of this Act, the Department shall then certify,
pursuant to appropriation, such allocations to the State
Comptroller who shall pay over to the several taxing districts
the respective amounts allocated to them.
    Any township which receives an allocation based in whole or
in part upon personal property taxes which it levied pursuant
to Section 6-507 or 6-512 of the Illinois Highway Code and
which was previously required to be paid over to a municipality
shall immediately pay over to that municipality a proportionate
share of the personal property replacement funds which such
township receives.
    Any municipality or township, other than a municipality
with a population in excess of 500,000, which receives an
allocation based in whole or in part on personal property taxes
which it levied pursuant to Sections 3-1, 3-4 and 3-6 of the
Illinois Local Library Act and which was previously required to
be paid over to a public library shall immediately pay over to
that library a proportionate share of the personal property tax
replacement funds which such municipality or township
receives; provided that if such a public library has converted
to a library organized under The Illinois Public Library
District Act, regardless of whether such conversion has
occurred on, after or before January 1, 1988, such
proportionate share shall be immediately paid over to the
library district which maintains and operates the library.
However, any library that has converted prior to January 1,
1988, and which hitherto has not received the personal property
tax replacement funds, shall receive such funds commencing on
January 1, 1988.
    Any township which receives an allocation based in whole or
in part on personal property taxes which it levied pursuant to
Section 1c of the Public Graveyards Act and which taxes were
previously required to be paid over to or used for such public
cemetery or cemeteries shall immediately pay over to or use for
such public cemetery or cemeteries a proportionate share of the
personal property tax replacement funds which the township
receives.
    Any taxing district which receives an allocation based in
whole or in part upon personal property taxes which it levied
for another governmental body or school district in Cook County
in 1976 or for another governmental body or school district in
the remainder of the State in 1977 shall immediately pay over
to that governmental body or school district the amount of
personal property replacement funds which such governmental
body or school district would receive directly under the
provisions of paragraph (2) of this Section, had it levied its
own taxes.
        (1) The portion of the Personal Property Tax
    Replacement Fund required to be distributed as of the time
    allocation is required to be made shall be the amount
    available in such Fund as of the time allocation is
    required to be made.
        The amount available for distribution shall be the
    total amount in the fund at such time minus the necessary
    administrative and other authorized expenses as limited by
    the appropriation and the amount determined by: (a) $2.8
    million for fiscal year 1981; (b) for fiscal year 1982,
    .54% of the funds distributed from the fund during the
    preceding fiscal year; (c) for fiscal year 1983 through
    fiscal year 1988, .54% of the funds distributed from the
    fund during the preceding fiscal year less .02% of such
    fund for fiscal year 1983 and less .02% of such funds for
    each fiscal year thereafter; (d) for fiscal year 1989
    through fiscal year 2011 no more than 105% of the actual
    administrative expenses of the prior fiscal year; (e) for
    fiscal year 2012 and beyond, a sufficient amount to pay (i)
    stipends, additional compensation, salary reimbursements,
    and other amounts directed to be paid out of this Fund for
    local officials as authorized or required by statute and
    (ii) no more than 105% of the actual administrative
    expenses of the prior fiscal year, including payment of the
    ordinary and contingent expenses of the Property Tax Appeal
    Board and payment of the expenses of the Department of
    Revenue incurred in administering the collection and
    distribution of moneys paid into the Fund; or (f) for
    fiscal years 2012 and 2013 only, a sufficient amount to pay
    stipends, additional compensation, salary reimbursements,
    and other amounts directed to be paid out of this Fund for
    regional offices and officials as authorized or required by
    statute; or (g) for fiscal year 2018 only, a sufficient
    amount to pay amounts directed to be paid out of this Fund
    for public community college base operating grants and
    local health protection grants to certified local health
    departments as authorized or required by appropriation or
    statute. Such portion of the fund shall be determined after
    the transfer into the General Revenue Fund due to refunds,
    if any, paid from the General Revenue Fund during the
    preceding quarter. If at any time, for any reason, there is
    insufficient amount in the Personal Property Tax
    Replacement Fund for payments for regional offices and
    officials or local officials or payment of costs of
    administration or for transfers due to refunds at the end
    of any particular month, the amount of such insufficiency
    shall be carried over for the purposes of payments for
    regional offices and officials, local officials, transfers
    into the General Revenue Fund, and costs of administration
    to the following month or months. Net replacement revenue
    held, and defined above, shall be transferred by the
    Treasurer and Comptroller to the Personal Property Tax
    Replacement Fund within 10 days of such certification.
        (2) Each quarterly allocation shall first be
    apportioned in the following manner: 51.65% for taxing
    districts in Cook County and 48.35% for taxing districts in
    the remainder of the State.
    The Personal Property Replacement Ratio of each taxing
district outside Cook County shall be the ratio which the Tax
Base of that taxing district bears to the Downstate Tax Base.
The Tax Base of each taxing district outside of Cook County is
the personal property tax collections for that taxing district
for the 1977 tax year. The Downstate Tax Base is the personal
property tax collections for all taxing districts in the State
outside of Cook County for the 1977 tax year. The Department of
Revenue shall have authority to review for accuracy and
completeness the personal property tax collections for each
taxing district outside Cook County for the 1977 tax year.
    The Personal Property Replacement Ratio of each Cook County
taxing district shall be the ratio which the Tax Base of that
taxing district bears to the Cook County Tax Base. The Tax Base
of each Cook County taxing district is the personal property
tax collections for that taxing district for the 1976 tax year.
The Cook County Tax Base is the personal property tax
collections for all taxing districts in Cook County for the
1976 tax year. The Department of Revenue shall have authority
to review for accuracy and completeness the personal property
tax collections for each taxing district within Cook County for
the 1976 tax year.
    For all purposes of this Section 12, amounts paid to a
taxing district for such tax years as may be applicable by a
foreign corporation under the provisions of Section 7-202 of
the Public Utilities Act, as amended, shall be deemed to be
personal property taxes collected by such taxing district for
such tax years as may be applicable. The Director shall
determine from the Illinois Commerce Commission, for any tax
year as may be applicable, the amounts so paid by any such
foreign corporation to any and all taxing districts. The
Illinois Commerce Commission shall furnish such information to
the Director. For all purposes of this Section 12, the Director
shall deem such amounts to be collected personal property taxes
of each such taxing district for the applicable tax year or
years.
    Taxing districts located both in Cook County and in one or
more other counties shall receive both a Cook County allocation
and a Downstate allocation determined in the same way as all
other taxing districts.
    If any taxing district in existence on July 1, 1979 ceases
to exist, or discontinues its operations, its Tax Base shall
thereafter be deemed to be zero. If the powers, duties and
obligations of the discontinued taxing district are assumed by
another taxing district, the Tax Base of the discontinued
taxing district shall be added to the Tax Base of the taxing
district assuming such powers, duties and obligations.
    If two or more taxing districts in existence on July 1,
1979, or a successor or successors thereto shall consolidate
into one taxing district, the Tax Base of such consolidated
taxing district shall be the sum of the Tax Bases of each of
the taxing districts which have consolidated.
    If a single taxing district in existence on July 1, 1979,
or a successor or successors thereto shall be divided into two
or more separate taxing districts, the tax base of the taxing
district so divided shall be allocated to each of the resulting
taxing districts in proportion to the then current equalized
assessed value of each resulting taxing district.
    If a portion of the territory of a taxing district is
disconnected and annexed to another taxing district of the same
type, the Tax Base of the taxing district from which
disconnection was made shall be reduced in proportion to the
then current equalized assessed value of the disconnected
territory as compared with the then current equalized assessed
value within the entire territory of the taxing district prior
to disconnection, and the amount of such reduction shall be
added to the Tax Base of the taxing district to which
annexation is made.
    If a community college district is created after July 1,
1979, beginning on the effective date of this amendatory Act of
1995, its Tax Base shall be 3.5% of the sum of the personal
property tax collected for the 1977 tax year within the
territorial jurisdiction of the district.
    The amounts allocated and paid to taxing districts pursuant
to the provisions of this amendatory Act of 1979 shall be
deemed to be substitute revenues for the revenues derived from
taxes imposed on personal property pursuant to the provisions
of the "Revenue Act of 1939" or "An Act for the assessment and
taxation of private car line companies", approved July 22,
1943, as amended, or Section 414 of the Illinois Insurance
Code, prior to the abolition of such taxes and shall be used
for the same purposes as the revenues derived from ad valorem
taxes on real estate.
    Monies received by any taxing districts from the Personal
Property Tax Replacement Fund shall be first applied toward
payment of the proportionate amount of debt service which was
previously levied and collected from extensions against
personal property on bonds outstanding as of December 31, 1978
and next applied toward payment of the proportionate share of
the pension or retirement obligations of the taxing district
which were previously levied and collected from extensions
against personal property. For each such outstanding bond
issue, the County Clerk shall determine the percentage of the
debt service which was collected from extensions against real
estate in the taxing district for 1978 taxes payable in 1979,
as related to the total amount of such levies and collections
from extensions against both real and personal property. For
1979 and subsequent years' taxes, the County Clerk shall levy
and extend taxes against the real estate of each taxing
district which will yield the said percentage or percentages of
the debt service on such outstanding bonds. The balance of the
amount necessary to fully pay such debt service shall
constitute a first and prior lien upon the monies received by
each such taxing district through the Personal Property Tax
Replacement Fund and shall be first applied or set aside for
such purpose. In counties having fewer than 3,000,000
inhabitants, the amendments to this paragraph as made by this
amendatory Act of 1980 shall be first applicable to 1980 taxes
to be collected in 1981.
(Source: P.A. 97-72, eff. 7-1-11; 97-619, eff. 11-14-11;
97-732, eff. 6-30-12; 98-24, eff. 6-19-13; 98-674, eff.
6-30-14.)
 
    Section 5-20. The General Obligation Bond Act is amended by
changing Section 15 as follows:
 
    (30 ILCS 330/15)  (from Ch. 127, par. 665)
    Sec. 15. Computation of Principal and Interest; transfers.
    (a) Upon each delivery of Bonds authorized to be issued
under this Act, the Comptroller shall compute and certify to
the Treasurer the total amount of principal of, interest on,
and premium, if any, on Bonds issued that will be payable in
order to retire such Bonds, the amount of principal of,
interest on and premium, if any, on such Bonds that will be
payable on each payment date according to the tenor of such
Bonds during the then current and each succeeding fiscal year,
and the amount of sinking fund payments needed to be deposited
in connection with Qualified School Construction Bonds
authorized by subsection (e) of Section 9. With respect to the
interest payable on variable rate bonds, such certifications
shall be calculated at the maximum rate of interest that may be
payable during the fiscal year, after taking into account any
credits permitted in the related indenture or other instrument
against the amount of such interest required to be appropriated
for such period pursuant to subsection (c) of Section 14 of
this Act. With respect to the interest payable, such
certifications shall include the amounts certified by the
Director of the Governor's Office of Management and Budget
under subsection (b) of Section 9 of this Act.
    On or before the last day of each month the State Treasurer
and Comptroller shall transfer from (1) the Road Fund with
respect to Bonds issued under paragraph (a) of Section 4 of
this Act, or Bonds issued under authorization in Public Act
98-781, or Bonds issued for the purpose of refunding such
bonds, and from (2) the General Revenue Fund, with respect to
all other Bonds issued under this Act, to the General
Obligation Bond Retirement and Interest Fund an amount
sufficient to pay the aggregate of the principal of, interest
on, and premium, if any, on Bonds payable, by their terms on
the next payment date divided by the number of full calendar
months between the date of such Bonds and the first such
payment date, and thereafter, divided by the number of months
between each succeeding payment date after the first. Such
computations and transfers shall be made for each series of
Bonds issued and delivered. Interest payable on variable rate
bonds shall be calculated at the maximum rate of interest that
may be payable for the relevant period, after taking into
account any credits permitted in the related indenture or other
instrument against the amount of such interest required to be
appropriated for such period pursuant to subsection (c) of
Section 14 of this Act. Computations of interest shall include
the amounts certified by the Director of the Governor's Office
of Management and Budget under subsection (b) of Section 9 of
this Act. Interest for which moneys have already been deposited
into the capitalized interest account within the General
Obligation Bond Retirement and Interest Fund shall not be
included in the calculation of the amounts to be transferred
under this subsection. Notwithstanding any other provision in
this Section, the transfer provisions provided in this
paragraph shall not apply to transfers made in fiscal year 2010
or fiscal year 2011 with respect to Bonds issued in fiscal year
2010 or fiscal year 2011 pursuant to Section 7.2 of this Act.
In the case of transfers made in fiscal year 2010 or fiscal
year 2011 with respect to the Bonds issued in fiscal year 2010
or fiscal year 2011 pursuant to Section 7.2 of this Act, on or
before the 15th day of the month prior to the required debt
service payment, the State Treasurer and Comptroller shall
transfer from the General Revenue Fund to the General
Obligation Bond Retirement and Interest Fund an amount
sufficient to pay the aggregate of the principal of, interest
on, and premium, if any, on the Bonds payable in that next
month.
    The transfer of monies herein and above directed is not
required if monies in the General Obligation Bond Retirement
and Interest Fund are more than the amount otherwise to be
transferred as herein above provided, and if the Governor or
his authorized representative notifies the State Treasurer and
Comptroller of such fact in writing.
    (b) After the effective date of this Act, the balance of,
and monies directed to be included in the Capital Development
Bond Retirement and Interest Fund, Anti-Pollution Bond
Retirement and Interest Fund, Transportation Bond, Series A
Retirement and Interest Fund, Transportation Bond, Series B
Retirement and Interest Fund, and Coal Development Bond
Retirement and Interest Fund shall be transferred to and
deposited in the General Obligation Bond Retirement and
Interest Fund. This Fund shall be used to make debt service
payments on the State's general obligation Bonds heretofore
issued which are now outstanding and payable from the Funds
herein listed as well as on Bonds issued under this Act.
    (c) The unused portion of federal funds received for a
capital facilities project, as authorized by Section 3 of this
Act, for which monies from the Capital Development Fund have
been expended shall remain in the Capital Development Board
Contributory Trust Fund and shall be used for capital projects
and for no other purpose, subject to appropriation and as
directed by the Capital Development Board. Any federal funds
received as reimbursement for the completed construction of a
capital facilities project, as authorized by Section 3 of this
Act, for which monies from the Capital Development Fund have
been expended shall be deposited in the General Obligation Bond
Retirement and Interest Fund.
(Source: P.A. 98-245, eff. 1-1-14.)
 
    Section 5-25. The State Prompt Payment Act is amended by
adding Section 3-5 as follows:
 
    (30 ILCS 540/3-5 new)
    Sec. 3-5. Budget Stabilization Fund; insufficient
appropriation. If an agency incurs an interest liability under
this Act that is ordinarily payable from the Budget
Stabilization Fund, but the agency has insufficient
appropriation authority from the Budget Stabilization Fund to
make the interest payment at the time the interest payment is
due, the agency is authorized to pay the interest from its
available appropriations from the General Revenue Fund.
 
    Section 5-30. The Illinois Income Tax Act is amended by
changing Section 901 as follows:
 
    (35 ILCS 5/901)  (from Ch. 120, par. 9-901)
    Sec. 901. Collection authority.
    (a) In general.
    The Department shall collect the taxes imposed by this Act.
The Department shall collect certified past due child support
amounts under Section 2505-650 of the Department of Revenue Law
(20 ILCS 2505/2505-650). Except as provided in subsections (b),
(c), (e), (f), (g), and (h) of this Section, money collected
pursuant to subsections (a) and (b) of Section 201 of this Act
shall be paid into the General Revenue Fund in the State
treasury; money collected pursuant to subsections (c) and (d)
of Section 201 of this Act shall be paid into the Personal
Property Tax Replacement Fund, a special fund in the State
Treasury; and money collected under Section 2505-650 of the
Department of Revenue Law (20 ILCS 2505/2505-650) shall be paid
into the Child Support Enforcement Trust Fund, a special fund
outside the State Treasury, or to the State Disbursement Unit
established under Section 10-26 of the Illinois Public Aid
Code, as directed by the Department of Healthcare and Family
Services.
    (b) Local Government Distributive Fund.
    Beginning August 1, 1969, and continuing through June 30,
1994, the Treasurer shall transfer each month from the General
Revenue Fund to a special fund in the State treasury, to be
known as the "Local Government Distributive Fund", an amount
equal to 1/12 of the net revenue realized from the tax imposed
by subsections (a) and (b) of Section 201 of this Act during
the preceding month. Beginning July 1, 1994, and continuing
through June 30, 1995, the Treasurer shall transfer each month
from the General Revenue Fund to the Local Government
Distributive Fund an amount equal to 1/11 of the net revenue
realized from the tax imposed by subsections (a) and (b) of
Section 201 of this Act during the preceding month. Beginning
July 1, 1995 and continuing through January 31, 2011, the
Treasurer shall transfer each month from the General Revenue
Fund to the Local Government Distributive Fund an amount equal
to the net of (i) 1/10 of the net revenue realized from the tax
imposed by subsections (a) and (b) of Section 201 of the
Illinois Income Tax Act during the preceding month (ii) minus,
beginning July 1, 2003 and ending June 30, 2004, $6,666,666,
and beginning July 1, 2004, zero. Beginning February 1, 2011,
and continuing through January 31, 2015, the Treasurer shall
transfer each month from the General Revenue Fund to the Local
Government Distributive Fund an amount equal to the sum of (i)
6% (10% of the ratio of the 3% individual income tax rate prior
to 2011 to the 5% individual income tax rate after 2010) of the
net revenue realized from the tax imposed by subsections (a)
and (b) of Section 201 of this Act upon individuals, trusts,
and estates during the preceding month and (ii) 6.86% (10% of
the ratio of the 4.8% corporate income tax rate prior to 2011
to the 7% corporate income tax rate after 2010) of the net
revenue realized from the tax imposed by subsections (a) and
(b) of Section 201 of this Act upon corporations during the
preceding month. Beginning February 1, 2015 and continuing
through January 31, 2025, the Treasurer shall transfer each
month from the General Revenue Fund to the Local Government
Distributive Fund an amount equal to the sum of (i) 8% (10% of
the ratio of the 3% individual income tax rate prior to 2011 to
the 3.75% individual income tax rate after 2014) of the net
revenue realized from the tax imposed by subsections (a) and
(b) of Section 201 of this Act upon individuals, trusts, and
estates during the preceding month and (ii) 9.14% (10% of the
ratio of the 4.8% corporate income tax rate prior to 2011 to
the 5.25% corporate income tax rate after 2014) of the net
revenue realized from the tax imposed by subsections (a) and
(b) of Section 201 of this Act upon corporations during the
preceding month. Beginning February 1, 2025, the Treasurer
shall transfer each month from the General Revenue Fund to the
Local Government Distributive Fund an amount equal to the sum
of (i) 9.23% (10% of the ratio of the 3% individual income tax
rate prior to 2011 to the 3.25% individual income tax rate
after 2024) of the net revenue realized from the tax imposed by
subsections (a) and (b) of Section 201 of this Act upon
individuals, trusts, and estates during the preceding month and
(ii) 10% of the net revenue realized from the tax imposed by
subsections (a) and (b) of Section 201 of this Act upon
corporations during the preceding month. Net revenue realized
for a month shall be defined as the revenue from the tax
imposed by subsections (a) and (b) of Section 201 of this Act
which is deposited in the General Revenue Fund, the Education
Assistance Fund, the Income Tax Surcharge Local Government
Distributive Fund, the Fund for the Advancement of Education,
and the Commitment to Human Services Fund during the month
minus the amount paid out of the General Revenue Fund in State
warrants during that same month as refunds to taxpayers for
overpayment of liability under the tax imposed by subsections
(a) and (b) of Section 201 of this Act.
    Notwithstanding any provision of law to the contrary,
beginning on the effective date of this amendatory Act of the
100th General Assembly, those amounts required under this
subsection (b) to be transferred by the Treasurer into the
Local Government Distributive Fund from the General Revenue
Fund shall be directly deposited into the Local Government
Distributive Fund as the revenue is realized from the tax
imposed by subsections (a) and (b) of Section 201 of this Act.
    For State fiscal year 2018 only, notwithstanding any
provision of law to the contrary, the total amount of revenue
and deposits under this Section attributable to revenues
realized during State fiscal year 2018 shall be reduced by 10%.
    Beginning on August 26, 2014 (the effective date of Public
Act 98-1052), the Comptroller shall perform the transfers
required by this subsection (b) no later than 60 days after he
or she receives the certification from the Treasurer as
provided in Section 1 of the State Revenue Sharing Act.
    (c) Deposits Into Income Tax Refund Fund.
        (1) Beginning on January 1, 1989 and thereafter, the
    Department shall deposit a percentage of the amounts
    collected pursuant to subsections (a) and (b)(1), (2), and
    (3), of Section 201 of this Act into a fund in the State
    treasury known as the Income Tax Refund Fund. The
    Department shall deposit 6% of such amounts during the
    period beginning January 1, 1989 and ending on June 30,
    1989. Beginning with State fiscal year 1990 and for each
    fiscal year thereafter, the percentage deposited into the
    Income Tax Refund Fund during a fiscal year shall be the
    Annual Percentage. For fiscal years 1999 through 2001, the
    Annual Percentage shall be 7.1%. For fiscal year 2003, the
    Annual Percentage shall be 8%. For fiscal year 2004, the
    Annual Percentage shall be 11.7%. Upon the effective date
    of this amendatory Act of the 93rd General Assembly, the
    Annual Percentage shall be 10% for fiscal year 2005. For
    fiscal year 2006, the Annual Percentage shall be 9.75%. For
    fiscal year 2007, the Annual Percentage shall be 9.75%. For
    fiscal year 2008, the Annual Percentage shall be 7.75%. For
    fiscal year 2009, the Annual Percentage shall be 9.75%. For
    fiscal year 2010, the Annual Percentage shall be 9.75%. For
    fiscal year 2011, the Annual Percentage shall be 8.75%. For
    fiscal year 2012, the Annual Percentage shall be 8.75%. For
    fiscal year 2013, the Annual Percentage shall be 9.75%. For
    fiscal year 2014, the Annual Percentage shall be 9.5%. For
    fiscal year 2015, the Annual Percentage shall be 10%. For
    fiscal year 2018, the Annual Percentage shall be 9.8%. For
    all other fiscal years, the Annual Percentage shall be
    calculated as a fraction, the numerator of which shall be
    the amount of refunds approved for payment by the
    Department during the preceding fiscal year as a result of
    overpayment of tax liability under subsections (a) and
    (b)(1), (2), and (3) of Section 201 of this Act plus the
    amount of such refunds remaining approved but unpaid at the
    end of the preceding fiscal year, minus the amounts
    transferred into the Income Tax Refund Fund from the
    Tobacco Settlement Recovery Fund, and the denominator of
    which shall be the amounts which will be collected pursuant
    to subsections (a) and (b)(1), (2), and (3) of Section 201
    of this Act during the preceding fiscal year; except that
    in State fiscal year 2002, the Annual Percentage shall in
    no event exceed 7.6%. The Director of Revenue shall certify
    the Annual Percentage to the Comptroller on the last
    business day of the fiscal year immediately preceding the
    fiscal year for which it is to be effective.
        (2) Beginning on January 1, 1989 and thereafter, the
    Department shall deposit a percentage of the amounts
    collected pursuant to subsections (a) and (b)(6), (7), and
    (8), (c) and (d) of Section 201 of this Act into a fund in
    the State treasury known as the Income Tax Refund Fund. The
    Department shall deposit 18% of such amounts during the
    period beginning January 1, 1989 and ending on June 30,
    1989. Beginning with State fiscal year 1990 and for each
    fiscal year thereafter, the percentage deposited into the
    Income Tax Refund Fund during a fiscal year shall be the
    Annual Percentage. For fiscal years 1999, 2000, and 2001,
    the Annual Percentage shall be 19%. For fiscal year 2003,
    the Annual Percentage shall be 27%. For fiscal year 2004,
    the Annual Percentage shall be 32%. Upon the effective date
    of this amendatory Act of the 93rd General Assembly, the
    Annual Percentage shall be 24% for fiscal year 2005. For
    fiscal year 2006, the Annual Percentage shall be 20%. For
    fiscal year 2007, the Annual Percentage shall be 17.5%. For
    fiscal year 2008, the Annual Percentage shall be 15.5%. For
    fiscal year 2009, the Annual Percentage shall be 17.5%. For
    fiscal year 2010, the Annual Percentage shall be 17.5%. For
    fiscal year 2011, the Annual Percentage shall be 17.5%. For
    fiscal year 2012, the Annual Percentage shall be 17.5%. For
    fiscal year 2013, the Annual Percentage shall be 14%. For
    fiscal year 2014, the Annual Percentage shall be 13.4%. For
    fiscal year 2015, the Annual Percentage shall be 14%. For
    fiscal year 2018, the Annual Percentage shall be 17.5%. For
    all other fiscal years, the Annual Percentage shall be
    calculated as a fraction, the numerator of which shall be
    the amount of refunds approved for payment by the
    Department during the preceding fiscal year as a result of
    overpayment of tax liability under subsections (a) and
    (b)(6), (7), and (8), (c) and (d) of Section 201 of this
    Act plus the amount of such refunds remaining approved but
    unpaid at the end of the preceding fiscal year, and the
    denominator of which shall be the amounts which will be
    collected pursuant to subsections (a) and (b)(6), (7), and
    (8), (c) and (d) of Section 201 of this Act during the
    preceding fiscal year; except that in State fiscal year
    2002, the Annual Percentage shall in no event exceed 23%.
    The Director of Revenue shall certify the Annual Percentage
    to the Comptroller on the last business day of the fiscal
    year immediately preceding the fiscal year for which it is
    to be effective.
        (3) The Comptroller shall order transferred and the
    Treasurer shall transfer from the Tobacco Settlement
    Recovery Fund to the Income Tax Refund Fund (i) $35,000,000
    in January, 2001, (ii) $35,000,000 in January, 2002, and
    (iii) $35,000,000 in January, 2003.
    (d) Expenditures from Income Tax Refund Fund.
        (1) Beginning January 1, 1989, money in the Income Tax
    Refund Fund shall be expended exclusively for the purpose
    of paying refunds resulting from overpayment of tax
    liability under Section 201 of this Act, for paying rebates
    under Section 208.1 in the event that the amounts in the
    Homeowners' Tax Relief Fund are insufficient for that
    purpose, and for making transfers pursuant to this
    subsection (d).
        (2) The Director shall order payment of refunds
    resulting from overpayment of tax liability under Section
    201 of this Act from the Income Tax Refund Fund only to the
    extent that amounts collected pursuant to Section 201 of
    this Act and transfers pursuant to this subsection (d) and
    item (3) of subsection (c) have been deposited and retained
    in the Fund.
        (3) As soon as possible after the end of each fiscal
    year, the Director shall order transferred and the State
    Treasurer and State Comptroller shall transfer from the
    Income Tax Refund Fund to the Personal Property Tax
    Replacement Fund an amount, certified by the Director to
    the Comptroller, equal to the excess of the amount
    collected pursuant to subsections (c) and (d) of Section
    201 of this Act deposited into the Income Tax Refund Fund
    during the fiscal year over the amount of refunds resulting
    from overpayment of tax liability under subsections (c) and
    (d) of Section 201 of this Act paid from the Income Tax
    Refund Fund during the fiscal year.
        (4) As soon as possible after the end of each fiscal
    year, the Director shall order transferred and the State
    Treasurer and State Comptroller shall transfer from the
    Personal Property Tax Replacement Fund to the Income Tax
    Refund Fund an amount, certified by the Director to the
    Comptroller, equal to the excess of the amount of refunds
    resulting from overpayment of tax liability under
    subsections (c) and (d) of Section 201 of this Act paid
    from the Income Tax Refund Fund during the fiscal year over
    the amount collected pursuant to subsections (c) and (d) of
    Section 201 of this Act deposited into the Income Tax
    Refund Fund during the fiscal year.
        (4.5) As soon as possible after the end of fiscal year
    1999 and of each fiscal year thereafter, the Director shall
    order transferred and the State Treasurer and State
    Comptroller shall transfer from the Income Tax Refund Fund
    to the General Revenue Fund any surplus remaining in the
    Income Tax Refund Fund as of the end of such fiscal year;
    excluding for fiscal years 2000, 2001, and 2002 amounts
    attributable to transfers under item (3) of subsection (c)
    less refunds resulting from the earned income tax credit.
        (5) This Act shall constitute an irrevocable and
    continuing appropriation from the Income Tax Refund Fund
    for the purpose of paying refunds upon the order of the
    Director in accordance with the provisions of this Section.
    (e) Deposits into the Education Assistance Fund and the
Income Tax Surcharge Local Government Distributive Fund.
    On July 1, 1991, and thereafter, of the amounts collected
pursuant to subsections (a) and (b) of Section 201 of this Act,
minus deposits into the Income Tax Refund Fund, the Department
shall deposit 7.3% into the Education Assistance Fund in the
State Treasury. Beginning July 1, 1991, and continuing through
January 31, 1993, of the amounts collected pursuant to
subsections (a) and (b) of Section 201 of the Illinois Income
Tax Act, minus deposits into the Income Tax Refund Fund, the
Department shall deposit 3.0% into the Income Tax Surcharge
Local Government Distributive Fund in the State Treasury.
Beginning February 1, 1993 and continuing through June 30,
1993, of the amounts collected pursuant to subsections (a) and
(b) of Section 201 of the Illinois Income Tax Act, minus
deposits into the Income Tax Refund Fund, the Department shall
deposit 4.4% into the Income Tax Surcharge Local Government
Distributive Fund in the State Treasury. Beginning July 1,
1993, and continuing through June 30, 1994, of the amounts
collected under subsections (a) and (b) of Section 201 of this
Act, minus deposits into the Income Tax Refund Fund, the
Department shall deposit 1.475% into the Income Tax Surcharge
Local Government Distributive Fund in the State Treasury.
    (f) Deposits into the Fund for the Advancement of
Education. Beginning February 1, 2015, the Department shall
deposit the following portions of the revenue realized from the
tax imposed upon individuals, trusts, and estates by
subsections (a) and (b) of Section 201 of this Act during the
preceding month, minus deposits into the Income Tax Refund
Fund, into the Fund for the Advancement of Education:
        (1) beginning February 1, 2015, and prior to February
    1, 2025, 1/30; and
        (2) beginning February 1, 2025, 1/26.
    If the rate of tax imposed by subsection (a) and (b) of
Section 201 is reduced pursuant to Section 201.5 of this Act,
the Department shall not make the deposits required by this
subsection (f) on or after the effective date of the reduction.
    (g) Deposits into the Commitment to Human Services Fund.
Beginning February 1, 2015, the Department shall deposit the
following portions of the revenue realized from the tax imposed
upon individuals, trusts, and estates by subsections (a) and
(b) of Section 201 of this Act during the preceding month,
minus deposits into the Income Tax Refund Fund, into the
Commitment to Human Services Fund:
        (1) beginning February 1, 2015, and prior to February
    1, 2025, 1/30; and
        (2) beginning February 1, 2025, 1/26.
    If the rate of tax imposed by subsection (a) and (b) of
Section 201 is reduced pursuant to Section 201.5 of this Act,
the Department shall not make the deposits required by this
subsection (g) on or after the effective date of the reduction.
    (h) Deposits into the Tax Compliance and Administration
Fund. Beginning on the first day of the first calendar month to
occur on or after August 26, 2014 (the effective date of Public
Act 98-1098), each month the Department shall pay into the Tax
Compliance and Administration Fund, to be used, subject to
appropriation, to fund additional auditors and compliance
personnel at the Department, an amount equal to 1/12 of 5% of
the cash receipts collected during the preceding fiscal year by
the Audit Bureau of the Department from the tax imposed by
subsections (a), (b), (c), and (d) of Section 201 of this Act,
net of deposits into the Income Tax Refund Fund made from those
cash receipts.
(Source: P.A. 98-24, eff. 6-19-13; 98-674, eff. 6-30-14;
98-1052, eff. 8-26-14; 98-1098, eff. 8-26-14; 99-78, eff.
7-20-15.)
 
    Section 5-35. The Metropolitan Pier and Exposition
Authority Act is amended by changing Sections 5, 13, and 13.2
and by adding Section 13.3 as follows:
 
    (70 ILCS 210/5)  (from Ch. 85, par. 1225)
    Sec. 5. The Metropolitan Pier and Exposition Authority
shall also have the following rights and powers:
        (a) To accept from Chicago Park Fair, a corporation, an
    assignment of whatever sums of money it may have received
    from the Fair and Exposition Fund, allocated by the
    Department of Agriculture of the State of Illinois, and
    Chicago Park Fair is hereby authorized to assign, set over
    and transfer any of those funds to the Metropolitan Pier
    and Exposition Authority. The Authority has the right and
    power hereafter to receive sums as may be distributed to it
    by the Department of Agriculture of the State of Illinois
    from the Fair and Exposition Fund pursuant to the
    provisions of Sections 5, 6i, and 28 of the State Finance
    Act. All sums received by the Authority shall be held in
    the sole custody of the secretary-treasurer of the
    Metropolitan Pier and Exposition Board.
        (b) To accept the assignment of, assume and execute any
    contracts heretofore entered into by Chicago Park Fair.
        (c) To acquire, own, construct, equip, lease, operate
    and maintain grounds, buildings and facilities to carry out
    its corporate purposes and duties, and to carry out or
    otherwise provide for the recreational, cultural,
    commercial or residential development of Navy Pier, and to
    fix and collect just, reasonable and nondiscriminatory
    charges for the use thereof. The charges so collected shall
    be made available to defray the reasonable expenses of the
    Authority and to pay the principal of and the interest upon
    any revenue bonds issued by the Authority. The Authority
    shall be subject to and comply with the Lake Michigan and
    Chicago Lakefront Protection Ordinance, the Chicago
    Building Code, the Chicago Zoning Ordinance, and all
    ordinances and regulations of the City of Chicago contained
    in the following Titles of the Municipal Code of Chicago:
    Businesses, Occupations and Consumer Protection; Health
    and Safety; Fire Prevention; Public Peace, Morals and
    Welfare; Utilities and Environmental Protection; Streets,
    Public Ways, Parks, Airports and Harbors; Electrical
    Equipment and Installation; Housing and Economic
    Development (only Chapter 5-4 thereof); and Revenue and
    Finance (only so far as such Title pertains to the
    Authority's duty to collect taxes on behalf of the City of
    Chicago).
        (d) To enter into contracts treating in any manner with
    the objects and purposes of this Act.
        (e) To lease any buildings to the Adjutant General of
    the State of Illinois for the use of the Illinois National
    Guard or the Illinois Naval Militia.
        (f) To exercise the right of eminent domain by
    condemnation proceedings in the manner provided by the
    Eminent Domain Act, including, with respect to Site B only,
    the authority to exercise quick take condemnation by
    immediate vesting of title under Article 20 of the Eminent
    Domain Act, to acquire any privately owned real or personal
    property and, with respect to Site B only, public property
    used for rail transportation purposes (but no such taking
    of such public property shall, in the reasonable judgment
    of the owner, interfere with such rail transportation) for
    the lawful purposes of the Authority in Site A, at Navy
    Pier, and at Site B. Just compensation for property taken
    or acquired under this paragraph shall be paid in money or,
    notwithstanding any other provision of this Act and with
    the agreement of the owner of the property to be taken or
    acquired, the Authority may convey substitute property or
    interests in property or enter into agreements with the
    property owner, including leases, licenses, or
    concessions, with respect to any property owned by the
    Authority, or may provide for other lawful forms of just
    compensation to the owner. Any property acquired in
    condemnation proceedings shall be used only as provided in
    this Act. Except as otherwise provided by law, the City of
    Chicago shall have a right of first refusal prior to any
    sale of any such property by the Authority to a third party
    other than substitute property. The Authority shall
    develop and implement a relocation plan for businesses
    displaced as a result of the Authority's acquisition of
    property. The relocation plan shall be substantially
    similar to provisions of the Uniform Relocation Assistance
    and Real Property Acquisition Act and regulations
    promulgated under that Act relating to assistance to
    displaced businesses. To implement the relocation plan the
    Authority may acquire property by purchase or gift or may
    exercise the powers authorized in this subsection (f),
    except the immediate vesting of title under Article 20 of
    the Eminent Domain Act, to acquire substitute private
    property within one mile of Site B for the benefit of
    displaced businesses located on property being acquired by
    the Authority. However, no such substitute property may be
    acquired by the Authority unless the mayor of the
    municipality in which the property is located certifies in
    writing that the acquisition is consistent with the
    municipality's land use and economic development policies
    and goals. The acquisition of substitute property is
    declared to be for public use. In exercising the powers
    authorized in this subsection (f), the Authority shall use
    its best efforts to relocate businesses within the area of
    McCormick Place or, failing that, within the City of
    Chicago.
        (g) To enter into contracts relating to construction
    projects which provide for the delivery by the contractor
    of a completed project, structure, improvement, or
    specific portion thereof, for a fixed maximum price, which
    contract may provide that the delivery of the project,
    structure, improvement, or specific portion thereof, for
    the fixed maximum price is insured or guaranteed by a third
    party capable of completing the construction.
        (h) To enter into agreements with any person with
    respect to the use and occupancy of the grounds, buildings,
    and facilities of the Authority, including concession,
    license, and lease agreements on terms and conditions as
    the Authority determines. Notwithstanding Section 24,
    agreements with respect to the use and occupancy of the
    grounds, buildings, and facilities of the Authority for a
    term of more than one year shall be entered into in
    accordance with the procurement process provided for in
    Section 25.1.
        (i) To enter into agreements with any person with
    respect to the operation and management of the grounds,
    buildings, and facilities of the Authority or the provision
    of goods and services on terms and conditions as the
    Authority determines.
        (j) After conducting the procurement process provided
    for in Section 25.1, to enter into one or more contracts to
    provide for the design and construction of all or part of
    the Authority's Expansion Project grounds, buildings, and
    facilities. Any contract for design and construction of the
    Expansion Project shall be in the form authorized by
    subsection (g), shall be for a fixed maximum price not in
    excess of the funds that are authorized to be made
    available for those purposes during the term of the
    contract, and shall be entered into before commencement of
    construction.
        (k) To enter into agreements, including project
    agreements with labor unions, that the Authority deems
    necessary to complete the Expansion Project or any other
    construction or improvement project in the most timely and
    efficient manner and without strikes, picketing, or other
    actions that might cause disruption or delay and thereby
    add to the cost of the project.
        (l) To provide incentives to organizations and
    entities that agree to make use of the grounds, buildings,
    and facilities of the Authority for conventions, meetings,
    or trade shows. The incentives may take the form of
    discounts from regular fees charged by the Authority,
    subsidies for or assumption of the costs incurred with
    respect to the convention, meeting, or trade show, or other
    inducements. The Authority shall award incentives to
    attract large conventions, meetings, and trade shows to its
    facilities under the terms set forth in this subsection (l)
    from amounts appropriated to the Authority from the
    Metropolitan Pier and Exposition Authority Incentive Fund
    for this purpose.
        No later than May 15 of each year, the Chief Executive
    Officer of the Metropolitan Pier and Exposition Authority
    shall certify to the State Comptroller and the State
    Treasurer the amounts of incentive grant funds used during
    the current fiscal year to provide incentives for
    conventions, meetings, or trade shows that (i) have been
    approved by the Authority, in consultation with an
    organization meeting the qualifications set out in Section
    5.6 of this Act, provided the Authority has entered into a
    marketing agreement with such an organization, (ii)
    demonstrate registered attendance in excess of 5,000
    individuals or in excess of 10,000 individuals, as
    appropriate, and (iii) but for the incentive, would not
    have used the facilities of the Authority for the
    convention, meeting, or trade show. The State Comptroller
    may request that the Auditor General conduct an audit of
    the accuracy of the certification. If the State Comptroller
    determines by this process of certification that incentive
    funds, in whole or in part, were disbursed by the Authority
    by means other than in accordance with the standards of
    this subsection (l), then any amount transferred to the
    Metropolitan Pier and Exposition Authority Incentive Fund
    shall be reduced during the next subsequent transfer in
    direct proportion to that amount determined to be in
    violation of the terms set forth in this subsection (l).
        On July 15, 2012, the Comptroller shall order
    transferred, and the Treasurer shall transfer, into the
    Metropolitan Pier and Exposition Authority Incentive Fund
    from the General Revenue Fund the sum of $7,500,000 plus an
    amount equal to the incentive grant funds certified by the
    Chief Executive Officer as having been lawfully paid under
    the provisions of this Section in the previous 2 fiscal
    years that have not otherwise been transferred into the
    Metropolitan Pier and Exposition Authority Incentive Fund,
    provided that transfers in excess of $15,000,000 shall not
    be made in any fiscal year.
        On July 15, 2013, the Comptroller shall order
    transferred, and the Treasurer shall transfer, into the
    Metropolitan Pier and Exposition Authority Incentive Fund
    from the General Revenue Fund the sum of $7,500,000 plus an
    amount equal to the incentive grant funds certified by the
    Chief Executive Officer as having been lawfully paid under
    the provisions of this Section in the previous fiscal year
    that have not otherwise been transferred into the
    Metropolitan Pier and Exposition Authority Incentive Fund,
    provided that transfers in excess of $15,000,000 shall not
    be made in any fiscal year.
        On July 15, 2014, and every year thereafter, the
    Comptroller shall order transferred, and the Treasurer
    shall transfer, into the Metropolitan Pier and Exposition
    Authority Incentive Fund from the General Revenue Fund an
    amount equal to the incentive grant funds certified by the
    Chief Executive Officer as having been lawfully paid under
    the provisions of this Section in the previous fiscal year
    that have not otherwise been transferred into the
    Metropolitan Pier and Exposition Authority Incentive Fund,
    provided that (1) no transfers with respect to any previous
    fiscal year shall be made after the transfer has been made
    with respect to the 2017 fiscal year and (2) transfers in
    excess of $15,000,000 shall not be made in any fiscal year.
        After a transfer has been made under this subsection
    (l), the Chief Executive Officer shall file a request for
    payment with the Comptroller evidencing that the incentive
    grants have been made and the Comptroller shall thereafter
    order paid, and the Treasurer shall pay, the requested
    amounts to the Metropolitan Pier and Exposition Authority.
         In no case shall more than $5,000,000 be used in any
    one year by the Authority for incentives granted
    conventions, meetings, or trade shows with a registered
    attendance of more than 5,000 and less than 10,000. Amounts
    in the Metropolitan Pier and Exposition Authority
    Incentive Fund shall only be used by the Authority for
    incentives paid to attract large conventions, meetings,
    and trade shows to its facilities as provided in this
    subsection (l).
        (l-5) The Village of Rosemont shall provide incentives
    from amounts transferred into the Convention Center
    Support Fund to retain and attract conventions, meetings,
    or trade shows to the Donald E. Stephens Convention Center
    under the terms set forth in this subsection (l-5).
        No later than May 15 of each year, the Mayor of the
    Village of Rosemont or his or her designee shall certify to
    the State Comptroller and the State Treasurer the amounts
    of incentive grant funds used during the previous fiscal
    year to provide incentives for conventions, meetings, or
    trade shows that (1) have been approved by the Village, (2)
    demonstrate registered attendance in excess of 5,000
    individuals, and (3) but for the incentive, would not have
    used the Donald E. Stephens Convention Center facilities
    for the convention, meeting, or trade show. The State
    Comptroller may request that the Auditor General conduct an
    audit of the accuracy of the certification.
        If the State Comptroller determines by this process of
    certification that incentive funds, in whole or in part,
    were disbursed by the Village by means other than in
    accordance with the standards of this subsection (l-5),
    then the amount transferred to the Convention Center
    Support Fund shall be reduced during the next subsequent
    transfer in direct proportion to that amount determined to
    be in violation of the terms set forth in this subsection
    (l-5).
        On July 15, 2012, and each year thereafter, the
    Comptroller shall order transferred, and the Treasurer
    shall transfer, into the Convention Center Support Fund
    from the General Revenue Fund the amount of $5,000,000 for
    (i) incentives to attract large conventions, meetings, and
    trade shows to the Donald E. Stephens Convention Center,
    and (ii) to be used by the Village of Rosemont for the
    repair, maintenance, and improvement of the Donald E.
    Stephens Convention Center and for debt service on debt
    instruments issued for those purposes by the village. No
    later than 30 days after the transfer, the Comptroller
    shall order paid, and the Treasurer shall pay, to the
    Village of Rosemont the amounts transferred.
        (m) To enter into contracts with any person conveying
    the naming rights or other intellectual property rights
    with respect to the grounds, buildings, and facilities of
    the Authority.
        (n) To enter into grant agreements with the Chicago
    Convention and Tourism Bureau providing for the marketing
    of the convention facilities to large and small
    conventions, meetings, and trade shows and the promotion of
    the travel industry in the City of Chicago, provided such
    agreements meet the requirements of Section 5.6 of this
    Act. Receipts of the Authority from the increase in the
    airport departure tax authorized by Section 13(f) of this
    amendatory Act of the 96th General Assembly and, subject to
    appropriation to the Authority, funds deposited in the
    Chicago Travel Industry Promotion Fund pursuant to Section
    6 of the Hotel Operators' Occupation Tax Act shall be
    granted to the Bureau for such purposes.
    Nothing in this Act shall be construed to authorize the
Authority to spend the proceeds of any bonds or notes issued
under Section 13.2 or any taxes levied under Section 13 to
construct a stadium to be leased to or used by professional
sports teams.
(Source: P.A. 97-617, eff. 10-26-11; 98-109, eff. 7-25-13.)
 
    (70 ILCS 210/13)  (from Ch. 85, par. 1233)
    Sec. 13. (a) The Authority shall not have power to levy
taxes for any purpose, except as provided in subsections (b),
(c), (d), (e), and (f).
    (b) By ordinance the Authority shall, as soon as
practicable after the effective date of this amendatory Act of
1991, impose a Metropolitan Pier and Exposition Authority
Retailers' Occupation Tax upon all persons engaged in the
business of selling tangible personal property at retail within
the territory described in this subsection at the rate of 1.0%
of the gross receipts (i) from the sale of food, alcoholic
beverages, and soft drinks sold for consumption on the premises
where sold and (ii) from the sale of food, alcoholic beverages,
and soft drinks sold for consumption off the premises where
sold by a retailer whose principal source of gross receipts is
from the sale of food, alcoholic beverages, and soft drinks
prepared for immediate consumption.
    The tax imposed under this subsection and all civil
penalties that may be assessed as an incident to that tax shall
be collected and enforced by the Illinois Department of
Revenue. The Department shall have full power to administer and
enforce this subsection, to collect all taxes and penalties so
collected in the manner provided in this subsection, and to
determine all rights to credit memoranda arising on account of
the erroneous payment of tax or penalty under this subsection.
In the administration of and compliance with this subsection,
the Department and persons who are subject to this subsection
shall have the same rights, remedies, privileges, immunities,
powers, and duties, shall be subject to the same conditions,
restrictions, limitations, penalties, exclusions, exemptions,
and definitions of terms, and shall employ the same modes of
procedure applicable to this Retailers' Occupation Tax as are
prescribed in Sections 1, 2 through 2-65 (in respect to all
provisions of those Sections other than the State rate of
taxes), 2c, 2h, 2i, 3 (except as to the disposition of taxes
and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i,
5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and, until January
1, 1994, 13.5 of the Retailers' Occupation Tax Act, and, on and
after January 1, 1994, all applicable provisions of the Uniform
Penalty and Interest Act that are not inconsistent with this
Act, as fully as if provisions contained in those Sections of
the Retailers' Occupation Tax Act were set forth in this
subsection.
    Persons subject to any tax imposed under the authority
granted in this subsection may reimburse themselves for their
seller's tax liability under this subsection by separately
stating that tax as an additional charge, which charge may be
stated in combination, in a single amount, with State taxes
that sellers are required to collect under the Use Tax Act,
pursuant to bracket schedules as the Department may prescribe.
The retailer filing the return shall, at the time of filing the
return, pay to the Department the amount of tax imposed under
this subsection, less a discount of 1.75%, which is allowed to
reimburse the retailer for the expenses incurred in keeping
records, preparing and filing returns, remitting the tax, and
supplying data to the Department on request.
    Whenever the Department determines that a refund should be
made under this subsection to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause a warrant to be drawn for the
amount specified and to the person named in the notification
from the Department. The refund shall be paid by the State
Treasurer out of the Metropolitan Pier and Exposition Authority
trust fund held by the State Treasurer as trustee for the
Authority.
    Nothing in this subsection authorizes the Authority to
impose a tax upon the privilege of engaging in any business
that under the Constitution of the United States may not be
made the subject of taxation by this State.
    The Department shall forthwith pay over to the State
Treasurer, ex officio, as trustee for the Authority, all taxes
and penalties collected under this subsection for deposit into
a trust fund held outside of the State Treasury.
    As soon as possible after the first day of each month,
beginning January 1, 2011, upon certification of the Department
of Revenue, the Comptroller shall order transferred, and the
Treasurer shall transfer, to the STAR Bonds Revenue Fund the
local sales tax increment, as defined in the Innovation
Development and Economy Act, collected under this subsection
during the second preceding calendar month for sales within a
STAR bond district.
    After the monthly transfer to the STAR Bonds Revenue Fund,
on or before the 25th day of each calendar month, the
Department shall prepare and certify to the Comptroller the
amounts to be paid under subsection (g) of this Section, which
shall be the amounts, not including credit memoranda, collected
under this subsection during the second preceding calendar
month by the Department, less any amounts determined by the
Department to be necessary for the payment of refunds, less 2%
of such balance, which sum shall be deposited by the State
Treasurer into the Tax Compliance and Administration Fund in
the State Treasury from which it shall be appropriated to the
Department to cover the costs of the Department in
administering and enforcing the provisions of this subsection,
and less any amounts that are transferred to the STAR Bonds
Revenue Fund. Within 10 days after receipt by the Comptroller
of the certification, the Comptroller shall cause the orders to
be drawn for the remaining amounts, and the Treasurer shall
administer those amounts as required in subsection (g).
    A certificate of registration issued by the Illinois
Department of Revenue to a retailer under the Retailers'
Occupation Tax Act shall permit the registrant to engage in a
business that is taxed under the tax imposed under this
subsection, and no additional registration shall be required
under the ordinance imposing the tax or under this subsection.
    A certified copy of any ordinance imposing or discontinuing
any tax under this subsection or effecting a change in the rate
of that tax shall be filed with the Department, whereupon the
Department shall proceed to administer and enforce this
subsection on behalf of the Authority as of the first day of
the third calendar month following the date of filing.
    The tax authorized to be levied under this subsection may
be levied within all or any part of the following described
portions of the metropolitan area:
        (1) that portion of the City of Chicago located within
    the following area: Beginning at the point of intersection
    of the Cook County - DuPage County line and York Road, then
    North along York Road to its intersection with Touhy
    Avenue, then east along Touhy Avenue to its intersection
    with the Northwest Tollway, then southeast along the
    Northwest Tollway to its intersection with Lee Street, then
    south along Lee Street to Higgins Road, then south and east
    along Higgins Road to its intersection with Mannheim Road,
    then south along Mannheim Road to its intersection with
    Irving Park Road, then west along Irving Park Road to its
    intersection with the Cook County - DuPage County line,
    then north and west along the county line to the point of
    beginning; and
        (2) that portion of the City of Chicago located within
    the following area: Beginning at the intersection of West
    55th Street with Central Avenue, then east along West 55th
    Street to its intersection with South Cicero Avenue, then
    south along South Cicero Avenue to its intersection with
    West 63rd Street, then west along West 63rd Street to its
    intersection with South Central Avenue, then north along
    South Central Avenue to the point of beginning; and
        (3) that portion of the City of Chicago located within
    the following area: Beginning at the point 150 feet west of
    the intersection of the west line of North Ashland Avenue
    and the north line of West Diversey Avenue, then north 150
    feet, then east along a line 150 feet north of the north
    line of West Diversey Avenue extended to the shoreline of
    Lake Michigan, then following the shoreline of Lake
    Michigan (including Navy Pier and all other improvements
    fixed to land, docks, or piers) to the point where the
    shoreline of Lake Michigan and the Adlai E. Stevenson
    Expressway extended east to that shoreline intersect, then
    west along the Adlai E. Stevenson Expressway to a point 150
    feet west of the west line of South Ashland Avenue, then
    north along a line 150 feet west of the west line of South
    and North Ashland Avenue to the point of beginning.
    The tax authorized to be levied under this subsection may
also be levied on food, alcoholic beverages, and soft drinks
sold on boats and other watercraft departing from and returning
to the shoreline of Lake Michigan (including Navy Pier and all
other improvements fixed to land, docks, or piers) described in
item (3).
    (c) By ordinance the Authority shall, as soon as
practicable after the effective date of this amendatory Act of
1991, impose an occupation tax upon all persons engaged in the
corporate limits of the City of Chicago in the business of
renting, leasing, or letting rooms in a hotel, as defined in
the Hotel Operators' Occupation Tax Act, at a rate of 2.5% of
the gross rental receipts from the renting, leasing, or letting
of hotel rooms within the City of Chicago, excluding, however,
from gross rental receipts the proceeds of renting, leasing, or
letting to permanent residents of a hotel, as defined in that
Act. Gross rental receipts shall not include charges that are
added on account of the liability arising from any tax imposed
by the State or any governmental agency on the occupation of
renting, leasing, or letting rooms in a hotel.
    The tax imposed by the Authority under this subsection and
all civil penalties that may be assessed as an incident to that
tax shall be collected and enforced by the Illinois Department
of Revenue. The certificate of registration that is issued by
the Department to a lessor under the Hotel Operators'
Occupation Tax Act shall permit that registrant to engage in a
business that is taxable under any ordinance enacted under this
subsection without registering separately with the Department
under that ordinance or under this subsection. The Department
shall have full power to administer and enforce this
subsection, to collect all taxes and penalties due under this
subsection, to dispose of taxes and penalties so collected in
the manner provided in this subsection, and to determine all
rights to credit memoranda arising on account of the erroneous
payment of tax or penalty under this subsection. In the
administration of and compliance with this subsection, the
Department and persons who are subject to this subsection shall
have the same rights, remedies, privileges, immunities,
powers, and duties, shall be subject to the same conditions,
restrictions, limitations, penalties, and definitions of
terms, and shall employ the same modes of procedure as are
prescribed in the Hotel Operators' Occupation Tax Act (except
where that Act is inconsistent with this subsection), as fully
as if the provisions contained in the Hotel Operators'
Occupation Tax Act were set out in this subsection.
    Whenever the Department determines that a refund should be
made under this subsection to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause a warrant to be drawn for the
amount specified and to the person named in the notification
from the Department. The refund shall be paid by the State
Treasurer out of the Metropolitan Pier and Exposition Authority
trust fund held by the State Treasurer as trustee for the
Authority.
    Persons subject to any tax imposed under the authority
granted in this subsection may reimburse themselves for their
tax liability for that tax by separately stating that tax as an
additional charge, which charge may be stated in combination,
in a single amount, with State taxes imposed under the Hotel
Operators' Occupation Tax Act, the municipal tax imposed under
Section 8-3-13 of the Illinois Municipal Code, and the tax
imposed under Section 19 of the Illinois Sports Facilities
Authority Act.
    The person filing the return shall, at the time of filing
the return, pay to the Department the amount of tax, less a
discount of 2.1% or $25 per calendar year, whichever is
greater, which is allowed to reimburse the operator for the
expenses incurred in keeping records, preparing and filing
returns, remitting the tax, and supplying data to the
Department on request.
    The Department shall forthwith pay over to the State
Treasurer, ex officio, as trustee for the Authority, all taxes
and penalties collected under this subsection for deposit into
a trust fund held outside the State Treasury. On or before the
25th day of each calendar month, the Department shall certify
to the Comptroller the amounts to be paid under subsection (g)
of this Section, which shall be the amounts (not including
credit memoranda) collected under this subsection during the
second preceding calendar month by the Department, less any
amounts determined by the Department to be necessary for
payment of refunds. Within 10 days after receipt by the
Comptroller of the Department's certification, the Comptroller
shall cause the orders to be drawn for such amounts, and the
Treasurer shall administer those amounts as required in
subsection (g).
    A certified copy of any ordinance imposing or discontinuing
a tax under this subsection or effecting a change in the rate
of that tax shall be filed with the Illinois Department of
Revenue, whereupon the Department shall proceed to administer
and enforce this subsection on behalf of the Authority as of
the first day of the third calendar month following the date of
filing.
    (d) By ordinance the Authority shall, as soon as
practicable after the effective date of this amendatory Act of
1991, impose a tax upon all persons engaged in the business of
renting automobiles in the metropolitan area at the rate of 6%
of the gross receipts from that business, except that no tax
shall be imposed on the business of renting automobiles for use
as taxicabs or in livery service. The tax imposed under this
subsection and all civil penalties that may be assessed as an
incident to that tax shall be collected and enforced by the
Illinois Department of Revenue. The certificate of
registration issued by the Department to a retailer under the
Retailers' Occupation Tax Act or under the Automobile Renting
Occupation and Use Tax Act shall permit that person to engage
in a business that is taxable under any ordinance enacted under
this subsection without registering separately with the
Department under that ordinance or under this subsection. The
Department shall have full power to administer and enforce this
subsection, to collect all taxes and penalties due under this
subsection, to dispose of taxes and penalties so collected in
the manner provided in this subsection, and to determine all
rights to credit memoranda arising on account of the erroneous
payment of tax or penalty under this subsection. In the
administration of and compliance with this subsection, the
Department and persons who are subject to this subsection shall
have the same rights, remedies, privileges, immunities,
powers, and duties, be subject to the same conditions,
restrictions, limitations, penalties, and definitions of
terms, and employ the same modes of procedure as are prescribed
in Sections 2 and 3 (in respect to all provisions of those
Sections other than the State rate of tax; and in respect to
the provisions of the Retailers' Occupation Tax Act referred to
in those Sections, except as to the disposition of taxes and
penalties collected, except for the provision allowing
retailers a deduction from the tax to cover certain costs, and
except that credit memoranda issued under this subsection may
not be used to discharge any State tax liability) of the
Automobile Renting Occupation and Use Tax Act, as fully as if
provisions contained in those Sections of that Act were set
forth in this subsection.
    Persons subject to any tax imposed under the authority
granted in this subsection may reimburse themselves for their
tax liability under this subsection by separately stating that
tax as an additional charge, which charge may be stated in
combination, in a single amount, with State tax that sellers
are required to collect under the Automobile Renting Occupation
and Use Tax Act, pursuant to bracket schedules as the
Department may prescribe.
    Whenever the Department determines that a refund should be
made under this subsection to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause a warrant to be drawn for the
amount specified and to the person named in the notification
from the Department. The refund shall be paid by the State
Treasurer out of the Metropolitan Pier and Exposition Authority
trust fund held by the State Treasurer as trustee for the
Authority.
    The Department shall forthwith pay over to the State
Treasurer, ex officio, as trustee, all taxes and penalties
collected under this subsection for deposit into a trust fund
held outside the State Treasury. On or before the 25th day of
each calendar month, the Department shall certify to the
Comptroller the amounts to be paid under subsection (g) of this
Section (not including credit memoranda) collected under this
subsection during the second preceding calendar month by the
Department, less any amount determined by the Department to be
necessary for payment of refunds. Within 10 days after receipt
by the Comptroller of the Department's certification, the
Comptroller shall cause the orders to be drawn for such
amounts, and the Treasurer shall administer those amounts as
required in subsection (g).
    Nothing in this subsection authorizes the Authority to
impose a tax upon the privilege of engaging in any business
that under the Constitution of the United States may not be
made the subject of taxation by this State.
    A certified copy of any ordinance imposing or discontinuing
a tax under this subsection or effecting a change in the rate
of that tax shall be filed with the Illinois Department of
Revenue, whereupon the Department shall proceed to administer
and enforce this subsection on behalf of the Authority as of
the first day of the third calendar month following the date of
filing.
    (e) By ordinance the Authority shall, as soon as
practicable after the effective date of this amendatory Act of
1991, impose a tax upon the privilege of using in the
metropolitan area an automobile that is rented from a rentor
outside Illinois and is titled or registered with an agency of
this State's government at a rate of 6% of the rental price of
that automobile, except that no tax shall be imposed on the
privilege of using automobiles rented for use as taxicabs or in
livery service. The tax shall be collected from persons whose
Illinois address for titling or registration purposes is given
as being in the metropolitan area. The tax shall be collected
by the Department of Revenue for the Authority. The tax must be
paid to the State or an exemption determination must be
obtained from the Department of Revenue before the title or
certificate of registration for the property may be issued. The
tax or proof of exemption may be transmitted to the Department
by way of the State agency with which or State officer with
whom the tangible personal property must be titled or
registered if the Department and that agency or State officer
determine that this procedure will expedite the processing of
applications for title or registration.
    The Department shall have full power to administer and
enforce this subsection, to collect all taxes, penalties, and
interest due under this subsection, to dispose of taxes,
penalties, and interest so collected in the manner provided in
this subsection, and to determine all rights to credit
memoranda or refunds arising on account of the erroneous
payment of tax, penalty, or interest under this subsection. In
the administration of and compliance with this subsection, the
Department and persons who are subject to this subsection shall
have the same rights, remedies, privileges, immunities,
powers, and duties, be subject to the same conditions,
restrictions, limitations, penalties, and definitions of
terms, and employ the same modes of procedure as are prescribed
in Sections 2 and 4 (except provisions pertaining to the State
rate of tax; and in respect to the provisions of the Use Tax
Act referred to in that Section, except provisions concerning
collection or refunding of the tax by retailers, except the
provisions of Section 19 pertaining to claims by retailers,
except the last paragraph concerning refunds, and except that
credit memoranda issued under this subsection may not be used
to discharge any State tax liability) of the Automobile Renting
Occupation and Use Tax Act, as fully as if provisions contained
in those Sections of that Act were set forth in this
subsection.
    Whenever the Department determines that a refund should be
made under this subsection to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause a warrant to be drawn for the
amount specified and to the person named in the notification
from the Department. The refund shall be paid by the State
Treasurer out of the Metropolitan Pier and Exposition Authority
trust fund held by the State Treasurer as trustee for the
Authority.
    The Department shall forthwith pay over to the State
Treasurer, ex officio, as trustee, all taxes, penalties, and
interest collected under this subsection for deposit into a
trust fund held outside the State Treasury. On or before the
25th day of each calendar month, the Department shall certify
to the State Comptroller the amounts to be paid under
subsection (g) of this Section, which shall be the amounts (not
including credit memoranda) collected under this subsection
during the second preceding calendar month by the Department,
less any amounts determined by the Department to be necessary
for payment of refunds. Within 10 days after receipt by the
State Comptroller of the Department's certification, the
Comptroller shall cause the orders to be drawn for such
amounts, and the Treasurer shall administer those amounts as
required in subsection (g).
    A certified copy of any ordinance imposing or discontinuing
a tax or effecting a change in the rate of that tax shall be
filed with the Illinois Department of Revenue, whereupon the
Department shall proceed to administer and enforce this
subsection on behalf of the Authority as of the first day of
the third calendar month following the date of filing.
    (f) By ordinance the Authority shall, as soon as
practicable after the effective date of this amendatory Act of
1991, impose an occupation tax on all persons, other than a
governmental agency, engaged in the business of providing
ground transportation for hire to passengers in the
metropolitan area at a rate of (i) $4 per taxi or livery
vehicle departure with passengers for hire from commercial
service airports in the metropolitan area, (ii) for each
departure with passengers for hire from a commercial service
airport in the metropolitan area in a bus or van operated by a
person other than a person described in item (iii): $18 per bus
or van with a capacity of 1-12 passengers, $36 per bus or van
with a capacity of 13-24 passengers, and $54 per bus or van
with a capacity of over 24 passengers, and (iii) for each
departure with passengers for hire from a commercial service
airport in the metropolitan area in a bus or van operated by a
person regulated by the Interstate Commerce Commission or
Illinois Commerce Commission, operating scheduled service from
the airport, and charging fares on a per passenger basis: $2
per passenger for hire in each bus or van. The term "commercial
service airports" means those airports receiving scheduled
passenger service and enplaning more than 100,000 passengers
per year.
    In the ordinance imposing the tax, the Authority may
provide for the administration and enforcement of the tax and
the collection of the tax from persons subject to the tax as
the Authority determines to be necessary or practicable for the
effective administration of the tax. The Authority may enter
into agreements as it deems appropriate with any governmental
agency providing for that agency to act as the Authority's
agent to collect the tax.
    In the ordinance imposing the tax, the Authority may
designate a method or methods for persons subject to the tax to
reimburse themselves for the tax liability arising under the
ordinance (i) by separately stating the full amount of the tax
liability as an additional charge to passengers departing the
airports, (ii) by separately stating one-half of the tax
liability as an additional charge to both passengers departing
from and to passengers arriving at the airports, or (iii) by
some other method determined by the Authority.
    All taxes, penalties, and interest collected under any
ordinance adopted under this subsection, less any amounts
determined to be necessary for the payment of refunds and less
the taxes, penalties, and interest attributable to any increase
in the rate of tax authorized by Public Act 96-898, shall be
paid forthwith to the State Treasurer, ex officio, for deposit
into a trust fund held outside the State Treasury and shall be
administered by the State Treasurer as provided in subsection
(g) of this Section. All taxes, penalties, and interest
attributable to any increase in the rate of tax authorized by
Public Act 96-898 shall be paid by the State Treasurer as
follows: 25% for deposit into the Convention Center Support
Fund, to be used by the Village of Rosemont for the repair,
maintenance, and improvement of the Donald E. Stephens
Convention Center and for debt service on debt instruments
issued for those purposes by the village and 75% to the
Authority to be used for grants to an organization meeting the
qualifications set out in Section 5.6 of this Act, provided the
Metropolitan Pier and Exposition Authority has entered into a
marketing agreement with such an organization.
    (g) Amounts deposited from the proceeds of taxes imposed by
the Authority under subsections (b), (c), (d), (e), and (f) of
this Section and amounts deposited under Section 19 of the
Illinois Sports Facilities Authority Act shall be held in a
trust fund outside the State Treasury and shall be administered
by the Treasurer as follows:
        (1) An amount necessary for the payment of refunds with
    respect to those taxes shall be retained in the trust fund
    and used for those payments.
        (2) On July 20 and on the 20th of each month
    thereafter, provided that the amount requested in the
    annual certificate of the Chairman of the Authority filed
    under Section 8.25f of the State Finance Act has been
    appropriated for payment to the Authority, 1/8 of the local
    tax transfer amount, together with any cumulative
    deficiencies in the amounts transferred into the McCormick
    Place Expansion Project Fund under this subparagraph (2)
    during the fiscal year for which the certificate has been
    filed, shall be transferred from the trust fund into the
    McCormick Place Expansion Project Fund in the State
    treasury until 100% of the local tax transfer amount has
    been so transferred. "Local tax transfer amount" shall mean
    the amount requested in the annual certificate, minus the
    reduction amount. "Reduction amount" shall mean $41.7
    million in fiscal year 2011, $36.7 million in fiscal year
    2012, $36.7 million in fiscal year 2013, $36.7 million in
    fiscal year 2014, and $31.7 million in each fiscal year
    thereafter until 2032, provided that the reduction amount
    shall be reduced by (i) the amount certified by the
    Authority to the State Comptroller and State Treasurer
    under Section 8.25 of the State Finance Act, as amended,
    with respect to that fiscal year and (ii) in any fiscal
    year in which the amounts deposited in the trust fund under
    this Section exceed $318.3 million, exclusive of amounts
    set aside for refunds and for the reserve account, one
    dollar for each dollar of the deposits in the trust fund
    above $318.3 million with respect to that year, exclusive
    of amounts set aside for refunds and for the reserve
    account.
        (3) On July 20, 2010, the Comptroller shall certify to
    the Governor, the Treasurer, and the Chairman of the
    Authority the 2010 deficiency amount, which means the
    cumulative amount of transfers that were due from the trust
    fund to the McCormick Place Expansion Project Fund in
    fiscal years 2008, 2009, and 2010 under Section 13(g) of
    this Act, as it existed prior to May 27, 2010 (the
    effective date of Public Act 96-898), but not made. On July
    20, 2011 and on July 20 of each year through July 20, 2014,
    the Treasurer shall calculate for the previous fiscal year
    the surplus revenues in the trust fund and pay that amount
    to the Authority. On July 20, 2015 and on July 20 of each
    year thereafter to and including July 20, 2017, as long as
    bonds and notes issued under Section 13.2 or bonds and
    notes issued to refund those bonds and notes are
    outstanding, the Treasurer shall calculate for the
    previous fiscal year the surplus revenues in the trust fund
    and pay one-half of that amount to the State Treasurer for
    deposit into the General Revenue Fund until the 2010
    deficiency amount has been paid and shall pay the balance
    of the surplus revenues to the Authority. On July 20, 2018
    and on July 20 of each year thereafter, the Treasurer shall
    calculate for the previous fiscal year the surplus revenues
    in the trust fund and pay all of such surplus revenues to
    the State Treasurer for deposit into the General Revenue
    Fund until the 2010 deficiency amount has been paid. After
    the 2010 deficiency amount has been paid, the Treasurer
    shall pay the balance of the surplus revenues to the
    Authority. "Surplus revenues" means the amounts remaining
    in the trust fund on June 30 of the previous fiscal year
    (A) after the State Treasurer has set aside in the trust
    fund (i) amounts retained for refunds under subparagraph
    (1) and (ii) any amounts necessary to meet the reserve
    account amount and (B) after the State Treasurer has
    transferred from the trust fund to the General Revenue Fund
    100% of any post-2010 deficiency amount. "Reserve account
    amount" means $15 million in fiscal year 2011 and $30
    million in each fiscal year thereafter. The reserve account
    amount shall be set aside in the trust fund and used as a
    reserve to be transferred to the McCormick Place Expansion
    Project Fund in the event the proceeds of taxes imposed
    under this Section 13 are not sufficient to fund the
    transfer required in subparagraph (2). "Post-2010
    deficiency amount" means any deficiency in transfers from
    the trust fund to the McCormick Place Expansion Project
    Fund with respect to fiscal years 2011 and thereafter. It
    is the intention of this subparagraph (3) that no surplus
    revenues shall be paid to the Authority with respect to any
    year in which a post-2010 deficiency amount has not been
    satisfied by the Authority.
    Moneys received by the Authority as surplus revenues may be
used (i) for the purposes of paying debt service on the bonds
and notes issued by the Authority, including early redemption
of those bonds or notes, (ii) for the purposes of repair,
replacement, and improvement of the grounds, buildings, and
facilities of the Authority, and (iii) for the corporate
purposes of the Authority in fiscal years 2011 through 2015 in
an amount not to exceed $20,000,000 annually or $80,000,000
total, which amount shall be reduced $0.75 for each dollar of
the receipts of the Authority in that year from any contract
entered into with respect to naming rights at McCormick Place
under Section 5(m) of this Act. When bonds and notes issued
under Section 13.2, or bonds or notes issued to refund those
bonds and notes, are no longer outstanding, the balance in the
trust fund shall be paid to the Authority.
    (h) The ordinances imposing the taxes authorized by this
Section shall be repealed when bonds and notes issued under
Section 13.2 or bonds and notes issued to refund those bonds
and notes are no longer outstanding.
(Source: P.A. 97-333, eff. 8-12-11; 98-463, eff. 8-16-13.)
 
    (70 ILCS 210/13.2)  (from Ch. 85, par. 1233.2)
    Sec. 13.2. The McCormick Place Expansion Project Fund is
created in the State Treasury. All moneys in the McCormick
Place Expansion Project Fund are allocated to and shall be
appropriated and used only for the purposes authorized by and
subject to the limitations and conditions of this Section.
Those amounts may be appropriated by law to the Authority for
the purposes of paying the debt service requirements on all
bonds and notes, including bonds and notes issued to refund or
advance refund bonds and notes issued under this Section,
Section 13.1, or issued to refund or advance refund bonds and
notes otherwise issued under this Act, (collectively referred
to as "bonds") to be issued by the Authority under this Section
in an aggregate original principal amount (excluding the amount
of any bonds and notes issued to refund or advance refund bonds
or notes issued under this Section and Section 13.1) not to
exceed $2,850,000,000 $2,557,000,000 for the purposes of
carrying out and performing its duties and exercising its
powers under this Act. The increased debt authorization of
$450,000,000 provided by Public Act 96-898 this amendatory Act
of the 96th General Assembly shall be used solely for the
purpose of: (i) hotel construction and related necessary
capital improvements; (ii) other needed capital improvements
to existing facilities; and (iii) land acquisition for and
construction of one multi-use facility on property bounded by
East Cermak Road on the south, East 21st Street on the north,
South Indiana Avenue on the west, and South Prairie Avenue on
the east in the City of Chicago, Cook County, Illinois; these
limitations do not apply to the increased debt authorization
provided by this amendatory Act of the 100th General Assembly.
No bonds issued to refund or advance refund bonds issued under
this Section may mature later than 40 years from the date of
issuance of the refunding or advance refunding bonds. After the
aggregate original principal amount of bonds authorized in this
Section has been issued, the payment of any principal amount of
such bonds does not authorize the issuance of additional bonds
(except refunding bonds). Any bonds and notes issued under this
Section in any year in which there is an outstanding "post-2010
deficiency amount" as that term is defined in Section 13 (g)(3)
of this Act shall provide for the payment to the State
Treasurer of the amount of that deficiency. Proceeds from the
sale of bonds issued pursuant to the increased debt
authorization provided by this amendatory Act of the 100th
General Assembly may be used for the payment to the State
Treasurer of any unpaid amounts described in paragraph (3) of
subsection (g) of Section 13 of this Act as part of the "2010
deficiency amount" or the "Post-2010 deficiency amount".
    On the first day of each month commencing after July 1,
1993, amounts, if any, on deposit in the McCormick Place
Expansion Project Fund shall, subject to appropriation, be paid
in full to the Authority or, upon its direction, to the trustee
or trustees for bondholders of bonds that by their terms are
payable from the moneys received from the McCormick Place
Expansion Project Fund, until an amount equal to 100% of the
aggregate amount of the principal and interest in the fiscal
year, including that pursuant to sinking fund requirements, has
been so paid and deficiencies in reserves shall have been
remedied.
    The State of Illinois pledges to and agrees with the
holders of the bonds of the Metropolitan Pier and Exposition
Authority issued under this Section that the State will not
limit or alter the rights and powers vested in the Authority by
this Act so as to impair the terms of any contract made by the
Authority with those holders or in any way impair the rights
and remedies of those holders until the bonds, together with
interest thereon, interest on any unpaid installments of
interest, and all costs and expenses in connection with any
action or proceedings by or on behalf of those holders are
fully met and discharged; provided that any increase in the Tax
Act Amounts specified in Section 3 of the Retailers' Occupation
Tax Act, Section 9 of the Use Tax Act, Section 9 of the Service
Use Tax Act, and Section 9 of the Service Occupation Tax Act
required to be deposited into the Build Illinois Bond Account
in the Build Illinois Fund pursuant to any law hereafter
enacted shall not be deemed to impair the rights of such
holders so long as the increase does not result in the
aggregate debt service payable in the current or any future
fiscal year of the State on all bonds issued pursuant to the
Build Illinois Bond Act and the Metropolitan Pier and
Exposition Authority Act and payable from tax revenues
specified in Section 3 of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
Act, and Section 9 of the Service Occupation Tax Act exceeding
33 1/3% of such tax revenues for the most recently completed
fiscal year of the State at the time of such increase. In
addition, the State pledges to and agrees with the holders of
the bonds of the Authority issued under this Section that the
State will not limit or alter the basis on which State funds
are to be paid to the Authority as provided in this Act or the
use of those funds so as to impair the terms of any such
contract; provided that any increase in the Tax Act Amounts
specified in Section 3 of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
Act, and Section 9 of the Service Occupation Tax Act required
to be deposited into the Build Illinois Bond Account in the
Build Illinois Fund pursuant to any law hereafter enacted shall
not be deemed to impair the terms of any such contract so long
as the increase does not result in the aggregate debt service
payable in the current or any future fiscal year of the State
on all bonds issued pursuant to the Build Illinois Bond Act and
the Metropolitan Pier and Exposition Authority Act and payable
from tax revenues specified in Section 3 of the Retailers'
Occupation Tax Act, Section 9 of the Use Tax Act, Section 9 of
the Service Use Tax Act, and Section 9 of the Service
Occupation Tax Act exceeding 33 1/3% of such tax revenues for
the most recently completed fiscal year of the State at the
time of such increase. The Authority is authorized to include
these pledges and agreements with the State in any contract
with the holders of bonds issued under this Section.
    The State shall not be liable on bonds of the Authority
issued under this Section those bonds shall not be a debt of
the State, and this Act shall not be construed as a guarantee
by the State of the debts of the Authority. The bonds shall
contain a statement to this effect on the face of the bonds.
(Source: P.A. 98-109, eff. 7-25-13.)
 
    (70 ILCS 210/13.3 new)
    Sec. 13.3. MPEA Reserve Fund. There is hereby created the
MPEA Reserve Fund in the State Treasury. If any amount of the
2010 deficiency amount is paid to the State Treasurer pursuant
to paragraph (3) of subsection (g) of Section 13 or Section
13.2 on any date after the effective date of this amendatory
Act of the 100th General Assembly, the Comptroller shall order
transferred, and the Treasurer shall transfer an equal amount
from the General Revenue Fund into the MPEA Reserve Fund.
Amounts in the MPEA Reserve Fund shall be administered by the
Treasurer as follows:
        (a) On July 1 of each fiscal year, the State Treasurer
    shall transfer from the MPEA Reserve Fund to the General
    Revenue Fund an amount equal to 100% of any post-2010
    deficiency amount.
        (b) Notwithstanding subsection (a) of this Section,
    any amounts in the MPEA Reserve Fund may be appropriated by
    law for any other authorized purpose.
        (c) All amounts in the MPEA Reserve Fund shall be
    deposited into the General Revenue Fund when bonds and
    notes issued under Section 13.2, including bonds and notes
    issued to refund those bonds and notes, are no longer
    outstanding.
 
    Section 5-36. The Downstate Public Transportation Act is
amended by changing Section 2-3 as follows:
 
    (30 ILCS 740/2-3)  (from Ch. 111 2/3, par. 663)
    Sec. 2-3. (a) As soon as possible after the first day of
each month, beginning July 1, 1984, upon certification of the
Department of Revenue, the Comptroller shall order
transferred, and the Treasurer shall transfer, from the General
Revenue Fund to a special fund in the State Treasury which is
hereby created, to be known as the "Downstate Public
Transportation Fund", an amount equal to 2/32 (beginning July
1, 2005, 3/32) of the net revenue realized from the "Retailers'
Occupation Tax Act", as now or hereafter amended, the "Service
Occupation Tax Act", as now or hereafter amended, the "Use Tax
Act", as now or hereafter amended, and the "Service Use Tax
Act", as now or hereafter amended, from persons incurring
municipal or county retailers' or service occupation tax
liability for the benefit of any municipality or county located
wholly within the boundaries of each participant other than any
Metro-East Transit District participant certified pursuant to
subsection (c) of this Section during the preceding month,
except that the Department shall pay into the Downstate Public
Transportation Fund 2/32 (beginning July 1, 2005, 3/32) of 80%
of the net revenue realized under the State tax Acts named
above within any municipality or county located wholly within
the boundaries of each participant, other than any Metro-East
participant, for tax periods beginning on or after January 1,
1990. Net revenue realized for a month shall be the revenue
collected by the State pursuant to such Acts during the
previous month from persons incurring municipal or county
retailers' or service occupation tax liability for the benefit
of any municipality or county located wholly within the
boundaries of a participant, less the amount paid out during
that same month as refunds or credit memoranda to taxpayers for
overpayment of liability under such Acts for the benefit of any
municipality or county located wholly within the boundaries of
a participant.
    Notwithstanding any provision of law to the contrary,
beginning on the effective date of this amendatory Act of the
100th General Assembly, those amounts required under this
subsection (a) to be transferred by the Treasurer into the
Downstate Public Transportation Fund from the General Revenue
Fund shall be directly deposited into the Downstate Public
Transportation Fund as the revenues are realized from the taxes
indicated.
    (b) As soon as possible after the first day of each month,
beginning July 1, 1989, upon certification of the Department of
Revenue, the Comptroller shall order transferred, and the
Treasurer shall transfer, from the General Revenue Fund to a
special fund in the State Treasury which is hereby created, to
be known as the "Metro-East Public Transportation Fund", an
amount equal to 2/32 of the net revenue realized, as above,
from within the boundaries of Madison, Monroe, and St. Clair
Counties, except that the Department shall pay into the
Metro-East Public Transportation Fund 2/32 of 80% of the net
revenue realized under the State tax Acts specified in
subsection (a) of this Section within the boundaries of
Madison, Monroe and St. Clair Counties for tax periods
beginning on or after January 1, 1990. A local match equivalent
to an amount which could be raised by a tax levy at the rate of
.05% on the assessed value of property within the boundaries of
Madison County is required annually to cause a total of 2/32 of
the net revenue to be deposited in the Metro-East Public
Transportation Fund. Failure to raise the required local match
annually shall result in only 1/32 being deposited into the
Metro-East Public Transportation Fund after July 1, 1989, or
1/32 of 80% of the net revenue realized for tax periods
beginning on or after January 1, 1990.
    (b-5) As soon as possible after the first day of each
month, beginning July 1, 2005, upon certification of the
Department of Revenue, the Comptroller shall order
transferred, and the Treasurer shall transfer, from the General
Revenue Fund to the Downstate Public Transportation Fund, an
amount equal to 3/32 of 80% of the net revenue realized from
within the boundaries of Monroe and St. Clair Counties under
the State Tax Acts specified in subsection (a) of this Section
and provided further that, beginning July 1, 2005, the
provisions of subsection (b) shall no longer apply with respect
to such tax receipts from Monroe and St. Clair Counties.
    Notwithstanding any provision of law to the contrary,
beginning on the effective date of this amendatory Act of the
100th General Assembly, those amounts required under this
subsection (b-5) to be transferred by the Treasurer into the
Downstate Public Transportation Fund from the General Revenue
Fund shall be directly deposited into the Downstate Public
Transportation Fund as the revenues are realized from the taxes
indicated.
    (b-6) As soon as possible after the first day of each
month, beginning July 1, 2008, upon certification by the
Department of Revenue, the Comptroller shall order transferred
and the Treasurer shall transfer, from the General Revenue Fund
to the Downstate Public Transportation Fund, an amount equal to
3/32 of 80% of the net revenue realized from within the
boundaries of Madison County under the State Tax Acts specified
in subsection (a) of this Section and provided further that,
beginning July 1, 2008, the provisions of subsection (b) shall
no longer apply with respect to such tax receipts from Madison
County.
    Notwithstanding any provision of law to the contrary,
beginning on the effective date of this amendatory Act of the
100th General Assembly, those amounts required under this
subsection (b-6) to be transferred by the Treasurer into the
Downstate Public Transportation Fund from the General Revenue
Fund shall be directly deposited into the Downstate Public
Transportation Fund as the revenues are realized from the taxes
indicated.
    (c) The Department shall certify to the Department of
Revenue the eligible participants under this Article and the
territorial boundaries of such participants for the purposes of
the Department of Revenue in subsections (a) and (b) of this
Section.
    (d) For the purposes of this Article, beginning in fiscal
year 2009 the General Assembly shall appropriate an amount from
the Downstate Public Transportation Fund equal to the sum total
funds projected to be paid to the participants pursuant to
Section 2-7. If the General Assembly fails to make
appropriations sufficient to cover the amounts projected to be
paid pursuant to Section 2-7, this Act shall constitute an
irrevocable and continuing appropriation from the Downstate
Public Transportation Fund of all amounts necessary for those
purposes.
    (e) Notwithstanding anything in this Section to the
contrary, amounts transferred from the General Revenue Fund to
the Downstate Public Transportation Fund pursuant to this
Section shall not exceed $169,000,000 in State fiscal year
2012.
    (f) For State fiscal year 2018 only, notwithstanding any
provision of law to the contrary, the total amount of revenue
and deposits under this Section attributable to revenues
realized during State fiscal year 2018 shall be reduced by 10%.
(Source: P.A. 97-641, eff. 12-19-11.)
 
    Section 5-37. The Regional Transportation Authority Act is
amended by changing Section 4.09 as follows:
 
    (70 ILCS 3615/4.09)  (from Ch. 111 2/3, par. 704.09)
    Sec. 4.09. Public Transportation Fund and the Regional
Transportation Authority Occupation and Use Tax Replacement
Fund.
    (a)(1) Except as otherwise provided in paragraph (4), as As
soon as possible after the first day of each month, beginning
July 1, 1984, upon certification of the Department of Revenue,
the Comptroller shall order transferred and the Treasurer shall
transfer from the General Revenue Fund to a special fund in the
State Treasury to be known as the Public Transportation Fund an
amount equal to 25% of the net revenue, before the deduction of
the serviceman and retailer discounts pursuant to Section 9 of
the Service Occupation Tax Act and Section 3 of the Retailers'
Occupation Tax Act, realized from any tax imposed by the
Authority pursuant to Sections 4.03 and 4.03.1 and 25% of the
amounts deposited into the Regional Transportation Authority
tax fund created by Section 4.03 of this Act, from the County
and Mass Transit District Fund as provided in Section 6z-20 of
the State Finance Act and 25% of the amounts deposited into the
Regional Transportation Authority Occupation and Use Tax
Replacement Fund from the State and Local Sales Tax Reform Fund
as provided in Section 6z-17 of the State Finance Act. On the
first day of the month following the date that the Department
receives revenues from increased taxes under Section 4.03(m) as
authorized by this amendatory Act of the 95th General Assembly,
in lieu of the transfers authorized in the preceding sentence,
upon certification of the Department of Revenue, the
Comptroller shall order transferred and the Treasurer shall
transfer from the General Revenue Fund to the Public
Transportation Fund an amount equal to 25% of the net revenue,
before the deduction of the serviceman and retailer discounts
pursuant to Section 9 of the Service Occupation Tax Act and
Section 3 of the Retailers' Occupation Tax Act, realized from
(i) 80% of the proceeds of any tax imposed by the Authority at
a rate of 1.25% in Cook County, (ii) 75% of the proceeds of any
tax imposed by the Authority at the rate of 1% in Cook County,
and (iii) one-third of the proceeds of any tax imposed by the
Authority at the rate of 0.75% in the Counties of DuPage, Kane,
Lake, McHenry, and Will, all pursuant to Section 4.03, and 25%
of the net revenue realized from any tax imposed by the
Authority pursuant to Section 4.03.1, and 25% of the amounts
deposited into the Regional Transportation Authority tax fund
created by Section 4.03 of this Act from the County and Mass
Transit District Fund as provided in Section 6z-20 of the State
Finance Act, and 25% of the amounts deposited into the Regional
Transportation Authority Occupation and Use Tax Replacement
Fund from the State and Local Sales Tax Reform Fund as provided
in Section 6z-17 of the State Finance Act. As used in this
Section, net revenue realized for a month shall be the revenue
collected by the State pursuant to Sections 4.03 and 4.03.1
during the previous month from within the metropolitan region,
less the amount paid out during that same month as refunds to
taxpayers for overpayment of liability in the metropolitan
region under Sections 4.03 and 4.03.1.
    Notwithstanding any provision of law to the contrary,
beginning on the effective date of this amendatory Act of the
100th General Assembly, those amounts required under this
paragraph (1) of subsection (a) to be transferred by the
Treasurer into the Public Transportation Fund from the General
Revenue Fund shall be directly deposited into the Public
Transportation Fund as the revenues are realized from the taxes
indicated.
    (2) Except as otherwise provided in paragraph (4), on On
the first day of the month following the effective date of this
amendatory Act of the 95th General Assembly and each month
thereafter, upon certification by the Department of Revenue,
the Comptroller shall order transferred and the Treasurer shall
transfer from the General Revenue Fund to the Public
Transportation Fund an amount equal to 5% of the net revenue,
before the deduction of the serviceman and retailer discounts
pursuant to Section 9 of the Service Occupation Tax Act and
Section 3 of the Retailers' Occupation Tax Act, realized from
any tax imposed by the Authority pursuant to Sections 4.03 and
4.03.1 and certified by the Department of Revenue under Section
4.03(n) of this Act to be paid to the Authority and 5% of the
amounts deposited into the Regional Transportation Authority
tax fund created by Section 4.03 of this Act from the County
and Mass Transit District Fund as provided in Section 6z-20 of
the State Finance Act, and 5% of the amounts deposited into the
Regional Transportation Authority Occupation and Use Tax
Replacement Fund from the State and Local Sales Tax Reform Fund
as provided in Section 6z-17 of the State Finance Act, and 5%
of the revenue realized by the Chicago Transit Authority as
financial assistance from the City of Chicago from the proceeds
of any tax imposed by the City of Chicago under Section 8-3-19
of the Illinois Municipal Code.
    Notwithstanding any provision of law to the contrary,
beginning on the effective date of this amendatory Act of the
100th General Assembly, those amounts required under this
paragraph (2) of subsection (a) to be transferred by the
Treasurer into the Public Transportation Fund from the General
Revenue Fund shall be directly deposited into the Public
Transportation Fund as the revenues are realized from the taxes
indicated.
    (3) Except as otherwise provided in paragraph (4), as As
soon as possible after the first day of January, 2009 and each
month thereafter, upon certification of the Department of
Revenue with respect to the taxes collected under Section 4.03,
the Comptroller shall order transferred and the Treasurer shall
transfer from the General Revenue Fund to the Public
Transportation Fund an amount equal to 25% of the net revenue,
before the deduction of the serviceman and retailer discounts
pursuant to Section 9 of the Service Occupation Tax Act and
Section 3 of the Retailers' Occupation Tax Act, realized from
(i) 20% of the proceeds of any tax imposed by the Authority at
a rate of 1.25% in Cook County, (ii) 25% of the proceeds of any
tax imposed by the Authority at the rate of 1% in Cook County,
and (iii) one-third of the proceeds of any tax imposed by the
Authority at the rate of 0.75% in the Counties of DuPage, Kane,
Lake, McHenry, and Will, all pursuant to Section 4.03, and the
Comptroller shall order transferred and the Treasurer shall
transfer from the General Revenue Fund to the Public
Transportation Fund (iv) an amount equal to 25% of the revenue
realized by the Chicago Transit Authority as financial
assistance from the City of Chicago from the proceeds of any
tax imposed by the City of Chicago under Section 8-3-19 of the
Illinois Municipal Code.
    Notwithstanding any provision of law to the contrary,
beginning on the effective date of this amendatory Act of the
100th General Assembly, those amounts required under this
paragraph (3) of subsection (a) to be transferred by the
Treasurer into the Public Transportation Fund from the General
Revenue Fund shall be directly deposited into the Public
Transportation Fund as the revenues are realized from the taxes
indicated.
    (4) Notwithstanding any provision of law to the contrary,
of the transfers to be made under paragraphs (1), (2), and (3)
of this subsection (a) from the General Revenue Fund to the
Public Transportation Fund, the first $100,000,000 that would
have otherwise been transferred from the General Revenue Fund
shall be transferred from the Road Fund. The remaining balance
of such transfers shall be made from the General Revenue Fund.
    (5) For State fiscal year 2018 only, notwithstanding any
provision of law to the contrary, the total amount of revenue
and deposits under this subsection (a) attributable to revenues
realized during State fiscal year 2018 shall be reduced by 10%.
    (b)(1) All moneys deposited in the Public Transportation
Fund and the Regional Transportation Authority Occupation and
Use Tax Replacement Fund, whether deposited pursuant to this
Section or otherwise, are allocated to the Authority. The
Comptroller, as soon as possible after each monthly transfer
provided in this Section and after each deposit into the Public
Transportation Fund, shall order the Treasurer to pay to the
Authority out of the Public Transportation Fund the amount so
transferred or deposited. Any Additional State Assistance and
Additional Financial Assistance paid to the Authority under
this Section shall be expended by the Authority for its
purposes as provided in this Act. The balance of the amounts
paid to the Authority from the Public Transportation Fund shall
be expended by the Authority as provided in Section 4.03.3. The
Comptroller, as soon as possible after each deposit into the
Regional Transportation Authority Occupation and Use Tax
Replacement Fund provided in this Section and Section 6z-17 of
the State Finance Act, shall order the Treasurer to pay to the
Authority out of the Regional Transportation Authority
Occupation and Use Tax Replacement Fund the amount so
deposited. Such amounts paid to the Authority may be expended
by it for its purposes as provided in this Act. The provisions
directing the distributions from the Public Transportation
Fund and the Regional Transportation Authority Occupation and
Use Tax Replacement Fund provided for in this Section shall
constitute an irrevocable and continuing appropriation of all
amounts as provided herein. The State Treasurer and State
Comptroller are hereby authorized and directed to make
distributions as provided in this Section. (2) Provided,
however, no moneys deposited under subsection (a) of this
Section shall be paid from the Public Transportation Fund to
the Authority or its assignee for any fiscal year until the
Authority has certified to the Governor, the Comptroller, and
the Mayor of the City of Chicago that it has adopted for that
fiscal year an Annual Budget and Two-Year Financial Plan
meeting the requirements in Section 4.01(b).
    (c) In recognition of the efforts of the Authority to
enhance the mass transportation facilities under its control,
the State shall provide financial assistance ("Additional
State Assistance") in excess of the amounts transferred to the
Authority from the General Revenue Fund under subsection (a) of
this Section. Additional State Assistance shall be calculated
as provided in subsection (d), but shall in no event exceed the
following specified amounts with respect to the following State
fiscal years:
        1990$5,000,000;
        1991$5,000,000;
        1992$10,000,000;
        1993$10,000,000;
        1994$20,000,000;
        1995$30,000,000;
        1996$40,000,000;
        1997$50,000,000;
        1998$55,000,000; and
        each year thereafter$55,000,000.
    (c-5) The State shall provide financial assistance
("Additional Financial Assistance") in addition to the
Additional State Assistance provided by subsection (c) and the
amounts transferred to the Authority from the General Revenue
Fund under subsection (a) of this Section. Additional Financial
Assistance provided by this subsection shall be calculated as
provided in subsection (d), but shall in no event exceed the
following specified amounts with respect to the following State
fiscal years:
        2000$0;
        2001$16,000,000;
        2002$35,000,000;
        2003$54,000,000;
        2004$73,000,000;
        2005$93,000,000; and
        each year thereafter$100,000,000.
    (d) Beginning with State fiscal year 1990 and continuing
for each State fiscal year thereafter, the Authority shall
annually certify to the State Comptroller and State Treasurer,
separately with respect to each of subdivisions (g)(2) and
(g)(3) of Section 4.04 of this Act, the following amounts:
        (1) The amount necessary and required, during the State
    fiscal year with respect to which the certification is
    made, to pay its obligations for debt service on all
    outstanding bonds or notes issued by the Authority under
    subdivisions (g)(2) and (g)(3) of Section 4.04 of this Act.
        (2) An estimate of the amount necessary and required to
    pay its obligations for debt service for any bonds or notes
    which the Authority anticipates it will issue under
    subdivisions (g)(2) and (g)(3) of Section 4.04 during that
    State fiscal year.
        (3) Its debt service savings during the preceding State
    fiscal year from refunding or advance refunding of bonds or
    notes issued under subdivisions (g)(2) and (g)(3) of
    Section 4.04.
        (4) The amount of interest, if any, earned by the
    Authority during the previous State fiscal year on the
    proceeds of bonds or notes issued pursuant to subdivisions
    (g)(2) and (g)(3) of Section 4.04, other than refunding or
    advance refunding bonds or notes.
    The certification shall include a specific schedule of debt
service payments, including the date and amount of each payment
for all outstanding bonds or notes and an estimated schedule of
anticipated debt service for all bonds and notes it intends to
issue, if any, during that State fiscal year, including the
estimated date and estimated amount of each payment.
    Immediately upon the issuance of bonds for which an
estimated schedule of debt service payments was prepared, the
Authority shall file an amended certification with respect to
item (2) above, to specify the actual schedule of debt service
payments, including the date and amount of each payment, for
the remainder of the State fiscal year.
    On the first day of each month of the State fiscal year in
which there are bonds outstanding with respect to which the
certification is made, the State Comptroller shall order
transferred and the State Treasurer shall transfer from the
Road General Revenue Fund to the Public Transportation Fund the
Additional State Assistance and Additional Financial
Assistance in an amount equal to the aggregate of (i)
one-twelfth of the sum of the amounts certified under items (1)
and (3) above less the amount certified under item (4) above,
plus (ii) the amount required to pay debt service on bonds and
notes issued during the fiscal year, if any, divided by the
number of months remaining in the fiscal year after the date of
issuance, or some smaller portion as may be necessary under
subsection (c) or (c-5) of this Section for the relevant State
fiscal year, plus (iii) any cumulative deficiencies in
transfers for prior months, until an amount equal to the sum of
the amounts certified under items (1) and (3) above, plus the
actual debt service certified under item (2) above, less the
amount certified under item (4) above, has been transferred;
except that these transfers are subject to the following
limits:
        (A) In no event shall the total transfers in any State
    fiscal year relating to outstanding bonds and notes issued
    by the Authority under subdivision (g)(2) of Section 4.04
    exceed the lesser of the annual maximum amount specified in
    subsection (c) or the sum of the amounts certified under
    items (1) and (3) above, plus the actual debt service
    certified under item (2) above, less the amount certified
    under item (4) above, with respect to those bonds and
    notes.
        (B) In no event shall the total transfers in any State
    fiscal year relating to outstanding bonds and notes issued
    by the Authority under subdivision (g)(3) of Section 4.04
    exceed the lesser of the annual maximum amount specified in
    subsection (c-5) or the sum of the amounts certified under
    items (1) and (3) above, plus the actual debt service
    certified under item (2) above, less the amount certified
    under item (4) above, with respect to those bonds and
    notes.
    The term "outstanding" does not include bonds or notes for
which refunding or advance refunding bonds or notes have been
issued.
    (e) Neither Additional State Assistance nor Additional
Financial Assistance may be pledged, either directly or
indirectly as general revenues of the Authority, as security
for any bonds issued by the Authority. The Authority may not
assign its right to receive Additional State Assistance or
Additional Financial Assistance, or direct payment of
Additional State Assistance or Additional Financial
Assistance, to a trustee or any other entity for the payment of
debt service on its bonds.
    (f) The certification required under subsection (d) with
respect to outstanding bonds and notes of the Authority shall
be filed as early as practicable before the beginning of the
State fiscal year to which it relates. The certification shall
be revised as may be necessary to accurately state the debt
service requirements of the Authority.
    (g) Within 6 months of the end of each fiscal year, the
Authority shall determine:
        (i) whether the aggregate of all system generated
    revenues for public transportation in the metropolitan
    region which is provided by, or under grant or purchase of
    service contracts with, the Service Boards equals 50% of
    the aggregate of all costs of providing such public
    transportation. "System generated revenues" include all
    the proceeds of fares and charges for services provided,
    contributions received in connection with public
    transportation from units of local government other than
    the Authority, except for contributions received by the
    Chicago Transit Authority from a real estate transfer tax
    imposed under subsection (i) of Section 8-3-19 of the
    Illinois Municipal Code, and from the State pursuant to
    subsection (i) of Section 2705-305 of the Department of
    Transportation Law (20 ILCS 2705/2705-305), and all other
    revenues properly included consistent with generally
    accepted accounting principles but may not include: the
    proceeds from any borrowing, and, beginning with the 2007
    fiscal year, all revenues and receipts, including but not
    limited to fares and grants received from the federal,
    State or any unit of local government or other entity,
    derived from providing ADA paratransit service pursuant to
    Section 2.30 of the Regional Transportation Authority Act.
    "Costs" include all items properly included as operating
    costs consistent with generally accepted accounting
    principles, including administrative costs, but do not
    include: depreciation; payment of principal and interest
    on bonds, notes or other evidences of obligations for
    borrowed money of the Authority; payments with respect to
    public transportation facilities made pursuant to
    subsection (b) of Section 2.20; any payments with respect
    to rate protection contracts, credit enhancements or
    liquidity agreements made under Section 4.14; any other
    cost as to which it is reasonably expected that a cash
    expenditure will not be made; costs for passenger security
    including grants, contracts, personnel, equipment and
    administrative expenses, except in the case of the Chicago
    Transit Authority, in which case the term does not include
    costs spent annually by that entity for protection against
    crime as required by Section 27a of the Metropolitan
    Transit Authority Act; the costs of Debt Service paid by
    the Chicago Transit Authority, as defined in Section 12c of
    the Metropolitan Transit Authority Act, or bonds or notes
    issued pursuant to that Section; the payment by the
    Commuter Rail Division of debt service on bonds issued
    pursuant to Section 3B.09; expenses incurred by the
    Suburban Bus Division for the cost of new public
    transportation services funded from grants pursuant to
    Section 2.01e of this amendatory Act of the 95th General
    Assembly for a period of 2 years from the date of
    initiation of each such service; costs as exempted by the
    Board for projects pursuant to Section 2.09 of this Act;
    or, beginning with the 2007 fiscal year, expenses related
    to providing ADA paratransit service pursuant to Section
    2.30 of the Regional Transportation Authority Act; or in
    fiscal years 2008 through 2012 inclusive, costs in the
    amount of $200,000,000 in fiscal year 2008, reducing by
    $40,000,000 in each fiscal year thereafter until this
    exemption is eliminated. If said system generated revenues
    are less than 50% of said costs, the Board shall remit an
    amount equal to the amount of the deficit to the State. The
    Treasurer shall deposit any such payment in the Road
    General Revenue Fund; and
        (ii) whether, beginning with the 2007 fiscal year, the
    aggregate of all fares charged and received for ADA
    paratransit services equals the system generated ADA
    paratransit services revenue recovery ratio percentage of
    the aggregate of all costs of providing such ADA
    paratransit services.
    (h) If the Authority makes any payment to the State under
paragraph (g), the Authority shall reduce the amount provided
to a Service Board from funds transferred under paragraph (a)
in proportion to the amount by which that Service Board failed
to meet its required system generated revenues recovery ratio.
A Service Board which is affected by a reduction in funds under
this paragraph shall submit to the Authority concurrently with
its next due quarterly report a revised budget incorporating
the reduction in funds. The revised budget must meet the
criteria specified in clauses (i) through (vi) of Section
4.11(b)(2). The Board shall review and act on the revised
budget as provided in Section 4.11(b)(3).
(Source: P.A. 94-370, eff. 7-29-05; 95-708, eff. 1-18-08;
95-906, eff. 8-26-08.)
 
    Section 5-40. The School Code is amended by changing
Section 18-8.05 as follows:
 
    (105 ILCS 5/18-8.05)
    Sec. 18-8.05. Basis for apportionment of general State
financial aid and supplemental general State aid to the common
schools for the 1998-1999 and subsequent school years.
 
(A) General Provisions.
    (1) The provisions of this Section apply to the 1998-1999
and subsequent school years. The system of general State
financial aid provided for in this Section is designed to
assure that, through a combination of State financial aid and
required local resources, the financial support provided each
pupil in Average Daily Attendance equals or exceeds a
prescribed per pupil Foundation Level. This formula approach
imputes a level of per pupil Available Local Resources and
provides for the basis to calculate a per pupil level of
general State financial aid that, when added to Available Local
Resources, equals or exceeds the Foundation Level. The amount
of per pupil general State financial aid for school districts,
in general, varies in inverse relation to Available Local
Resources. Per pupil amounts are based upon each school
district's Average Daily Attendance as that term is defined in
this Section.
    (2) In addition to general State financial aid, school
districts with specified levels or concentrations of pupils
from low income households are eligible to receive supplemental
general State financial aid grants as provided pursuant to
subsection (H). The supplemental State aid grants provided for
school districts under subsection (H) shall be appropriated for
distribution to school districts as part of the same line item
in which the general State financial aid of school districts is
appropriated under this Section.
    (3) To receive financial assistance under this Section,
school districts are required to file claims with the State
Board of Education, subject to the following requirements:
        (a) Any school district which fails for any given
    school year to maintain school as required by law, or to
    maintain a recognized school is not eligible to file for
    such school year any claim upon the Common School Fund. In
    case of nonrecognition of one or more attendance centers in
    a school district otherwise operating recognized schools,
    the claim of the district shall be reduced in the
    proportion which the Average Daily Attendance in the
    attendance center or centers bear to the Average Daily
    Attendance in the school district. A "recognized school"
    means any public school which meets the standards as
    established for recognition by the State Board of
    Education. A school district or attendance center not
    having recognition status at the end of a school term is
    entitled to receive State aid payments due upon a legal
    claim which was filed while it was recognized.
        (b) School district claims filed under this Section are
    subject to Sections 18-9 and 18-12, except as otherwise
    provided in this Section.
        (c) If a school district operates a full year school
    under Section 10-19.1, the general State aid to the school
    district shall be determined by the State Board of
    Education in accordance with this Section as near as may be
    applicable.
        (d) (Blank).
    (4) Except as provided in subsections (H) and (L), the
board of any district receiving any of the grants provided for
in this Section may apply those funds to any fund so received
for which that board is authorized to make expenditures by law.
    School districts are not required to exert a minimum
Operating Tax Rate in order to qualify for assistance under
this Section.
    (5) As used in this Section the following terms, when
capitalized, shall have the meaning ascribed herein:
        (a) "Average Daily Attendance": A count of pupil
    attendance in school, averaged as provided for in
    subsection (C) and utilized in deriving per pupil financial
    support levels.
        (b) "Available Local Resources": A computation of
    local financial support, calculated on the basis of Average
    Daily Attendance and derived as provided pursuant to
    subsection (D).
        (c) "Corporate Personal Property Replacement Taxes":
    Funds paid to local school districts pursuant to "An Act in
    relation to the abolition of ad valorem personal property
    tax and the replacement of revenues lost thereby, and
    amending and repealing certain Acts and parts of Acts in
    connection therewith", certified August 14, 1979, as
    amended (Public Act 81-1st S.S.-1).
        (d) "Foundation Level": A prescribed level of per pupil
    financial support as provided for in subsection (B).
        (e) "Operating Tax Rate": All school district property
    taxes extended for all purposes, except Bond and Interest,
    Summer School, Rent, Capital Improvement, and Vocational
    Education Building purposes.
 
(B) Foundation Level.
    (1) The Foundation Level is a figure established by the
State representing the minimum level of per pupil financial
support that should be available to provide for the basic
education of each pupil in Average Daily Attendance. As set
forth in this Section, each school district is assumed to exert
a sufficient local taxing effort such that, in combination with
the aggregate of general State financial aid provided the
district, an aggregate of State and local resources are
available to meet the basic education needs of pupils in the
district.
    (2) For the 1998-1999 school year, the Foundation Level of
support is $4,225. For the 1999-2000 school year, the
Foundation Level of support is $4,325. For the 2000-2001 school
year, the Foundation Level of support is $4,425. For the
2001-2002 school year and 2002-2003 school year, the Foundation
Level of support is $4,560. For the 2003-2004 school year, the
Foundation Level of support is $4,810. For the 2004-2005 school
year, the Foundation Level of support is $4,964. For the
2005-2006 school year, the Foundation Level of support is
$5,164. For the 2006-2007 school year, the Foundation Level of
support is $5,334. For the 2007-2008 school year, the
Foundation Level of support is $5,734. For the 2008-2009 school
year, the Foundation Level of support is $5,959.
    (3) For the 2009-2010 school year and each school year
thereafter, the Foundation Level of support is $6,119 or such
greater amount as may be established by law by the General
Assembly.
 
(C) Average Daily Attendance.
    (1) For purposes of calculating general State aid pursuant
to subsection (E), an Average Daily Attendance figure shall be
utilized. The Average Daily Attendance figure for formula
calculation purposes shall be the monthly average of the actual
number of pupils in attendance of each school district, as
further averaged for the best 3 months of pupil attendance for
each school district. In compiling the figures for the number
of pupils in attendance, school districts and the State Board
of Education shall, for purposes of general State aid funding,
conform attendance figures to the requirements of subsection
(F).
    (2) The Average Daily Attendance figures utilized in
subsection (E) shall be the requisite attendance data for the
school year immediately preceding the school year for which
general State aid is being calculated or the average of the
attendance data for the 3 preceding school years, whichever is
greater. The Average Daily Attendance figures utilized in
subsection (H) shall be the requisite attendance data for the
school year immediately preceding the school year for which
general State aid is being calculated.
 
(D) Available Local Resources.
    (1) For purposes of calculating general State aid pursuant
to subsection (E), a representation of Available Local
Resources per pupil, as that term is defined and determined in
this subsection, shall be utilized. Available Local Resources
per pupil shall include a calculated dollar amount representing
local school district revenues from local property taxes and
from Corporate Personal Property Replacement Taxes, expressed
on the basis of pupils in Average Daily Attendance. Calculation
of Available Local Resources shall exclude any tax amnesty
funds received as a result of Public Act 93-26.
    (2) In determining a school district's revenue from local
property taxes, the State Board of Education shall utilize the
equalized assessed valuation of all taxable property of each
school district as of September 30 of the previous year. The
equalized assessed valuation utilized shall be obtained and
determined as provided in subsection (G).
    (3) For school districts maintaining grades kindergarten
through 12, local property tax revenues per pupil shall be
calculated as the product of the applicable equalized assessed
valuation for the district multiplied by 3.00%, and divided by
the district's Average Daily Attendance figure. For school
districts maintaining grades kindergarten through 8, local
property tax revenues per pupil shall be calculated as the
product of the applicable equalized assessed valuation for the
district multiplied by 2.30%, and divided by the district's
Average Daily Attendance figure. For school districts
maintaining grades 9 through 12, local property tax revenues
per pupil shall be the applicable equalized assessed valuation
of the district multiplied by 1.05%, and divided by the
district's Average Daily Attendance figure.
    For partial elementary unit districts created pursuant to
Article 11E of this Code, local property tax revenues per pupil
shall be calculated as the product of the equalized assessed
valuation for property within the partial elementary unit
district for elementary purposes, as defined in Article 11E of
this Code, multiplied by 2.06% and divided by the district's
Average Daily Attendance figure, plus the product of the
equalized assessed valuation for property within the partial
elementary unit district for high school purposes, as defined
in Article 11E of this Code, multiplied by 0.94% and divided by
the district's Average Daily Attendance figure.
    (4) The Corporate Personal Property Replacement Taxes paid
to each school district during the calendar year one year
before the calendar year in which a school year begins, divided
by the Average Daily Attendance figure for that district, shall
be added to the local property tax revenues per pupil as
derived by the application of the immediately preceding
paragraph (3). The sum of these per pupil figures for each
school district shall constitute Available Local Resources as
that term is utilized in subsection (E) in the calculation of
general State aid.
 
(E) Computation of General State Aid.
    (1) For each school year, the amount of general State aid
allotted to a school district shall be computed by the State
Board of Education as provided in this subsection.
    (2) For any school district for which Available Local
Resources per pupil is less than the product of 0.93 times the
Foundation Level, general State aid for that district shall be
calculated as an amount equal to the Foundation Level minus
Available Local Resources, multiplied by the Average Daily
Attendance of the school district.
    (3) For any school district for which Available Local
Resources per pupil is equal to or greater than the product of
0.93 times the Foundation Level and less than the product of
1.75 times the Foundation Level, the general State aid per
pupil shall be a decimal proportion of the Foundation Level
derived using a linear algorithm. Under this linear algorithm,
the calculated general State aid per pupil shall decline in
direct linear fashion from 0.07 times the Foundation Level for
a school district with Available Local Resources equal to the
product of 0.93 times the Foundation Level, to 0.05 times the
Foundation Level for a school district with Available Local
Resources equal to the product of 1.75 times the Foundation
Level. The allocation of general State aid for school districts
subject to this paragraph 3 shall be the calculated general
State aid per pupil figure multiplied by the Average Daily
Attendance of the school district.
    (4) For any school district for which Available Local
Resources per pupil equals or exceeds the product of 1.75 times
the Foundation Level, the general State aid for the school
district shall be calculated as the product of $218 multiplied
by the Average Daily Attendance of the school district.
    (5) The amount of general State aid allocated to a school
district for the 1999-2000 school year meeting the requirements
set forth in paragraph (4) of subsection (G) shall be increased
by an amount equal to the general State aid that would have
been received by the district for the 1998-1999 school year by
utilizing the Extension Limitation Equalized Assessed
Valuation as calculated in paragraph (4) of subsection (G) less
the general State aid allotted for the 1998-1999 school year.
This amount shall be deemed a one time increase, and shall not
affect any future general State aid allocations.
 
(F) Compilation of Average Daily Attendance.
    (1) Each school district shall, by July 1 of each year,
submit to the State Board of Education, on forms prescribed by
the State Board of Education, attendance figures for the school
year that began in the preceding calendar year. The attendance
information so transmitted shall identify the average daily
attendance figures for each month of the school year. Beginning
with the general State aid claim form for the 2002-2003 school
year, districts shall calculate Average Daily Attendance as
provided in subdivisions (a), (b), and (c) of this paragraph
(1).
        (a) In districts that do not hold year-round classes,
    days of attendance in August shall be added to the month of
    September and any days of attendance in June shall be added
    to the month of May.
        (b) In districts in which all buildings hold year-round
    classes, days of attendance in July and August shall be
    added to the month of September and any days of attendance
    in June shall be added to the month of May.
        (c) In districts in which some buildings, but not all,
    hold year-round classes, for the non-year-round buildings,
    days of attendance in August shall be added to the month of
    September and any days of attendance in June shall be added
    to the month of May. The average daily attendance for the
    year-round buildings shall be computed as provided in
    subdivision (b) of this paragraph (1). To calculate the
    Average Daily Attendance for the district, the average
    daily attendance for the year-round buildings shall be
    multiplied by the days in session for the non-year-round
    buildings for each month and added to the monthly
    attendance of the non-year-round buildings.
    Except as otherwise provided in this Section, days of
attendance by pupils shall be counted only for sessions of not
less than 5 clock hours of school work per day under direct
supervision of: (i) teachers, or (ii) non-teaching personnel or
volunteer personnel when engaging in non-teaching duties and
supervising in those instances specified in subsection (a) of
Section 10-22.34 and paragraph 10 of Section 34-18, with pupils
of legal school age and in kindergarten and grades 1 through
12. Days of attendance by pupils through verified participation
in an e-learning program approved by the State Board of
Education under Section 10-20.56 of the Code shall be
considered as full days of attendance for purposes of this
Section.
    Days of attendance by tuition pupils shall be accredited
only to the districts that pay the tuition to a recognized
school.
    (2) Days of attendance by pupils of less than 5 clock hours
of school shall be subject to the following provisions in the
compilation of Average Daily Attendance.
        (a) Pupils regularly enrolled in a public school for
    only a part of the school day may be counted on the basis
    of 1/6 day for every class hour of instruction of 40
    minutes or more attended pursuant to such enrollment,
    unless a pupil is enrolled in a block-schedule format of 80
    minutes or more of instruction, in which case the pupil may
    be counted on the basis of the proportion of minutes of
    school work completed each day to the minimum number of
    minutes that school work is required to be held that day.
        (b) (Blank).
        (c) A session of 4 or more clock hours may be counted
    as a day of attendance upon certification by the regional
    superintendent, and approved by the State Superintendent
    of Education to the extent that the district has been
    forced to use daily multiple sessions.
        (d) A session of 3 or more clock hours may be counted
    as a day of attendance (1) when the remainder of the school
    day or at least 2 hours in the evening of that day is
    utilized for an in-service training program for teachers,
    up to a maximum of 5 days per school year, provided a
    district conducts an in-service training program for
    teachers in accordance with Section 10-22.39 of this Code;
    or, in lieu of 4 such days, 2 full days may be used, in
    which event each such day may be counted as a day required
    for a legal school calendar pursuant to Section 10-19 of
    this Code; (1.5) when, of the 5 days allowed under item
    (1), a maximum of 4 days are used for parent-teacher
    conferences, or, in lieu of 4 such days, 2 full days are
    used, in which case each such day may be counted as a
    calendar day required under Section 10-19 of this Code,
    provided that the full-day, parent-teacher conference
    consists of (i) a minimum of 5 clock hours of
    parent-teacher conferences, (ii) both a minimum of 2 clock
    hours of parent-teacher conferences held in the evening
    following a full day of student attendance, as specified in
    subsection (F)(1)(c), and a minimum of 3 clock hours of
    parent-teacher conferences held on the day immediately
    following evening parent-teacher conferences, or (iii)
    multiple parent-teacher conferences held in the evenings
    following full days of student attendance, as specified in
    subsection (F)(1)(c), in which the time used for the
    parent-teacher conferences is equivalent to a minimum of 5
    clock hours; and (2) when days in addition to those
    provided in items (1) and (1.5) are scheduled by a school
    pursuant to its school improvement plan adopted under
    Article 34 or its revised or amended school improvement
    plan adopted under Article 2, provided that (i) such
    sessions of 3 or more clock hours are scheduled to occur at
    regular intervals, (ii) the remainder of the school days in
    which such sessions occur are utilized for in-service
    training programs or other staff development activities
    for teachers, and (iii) a sufficient number of minutes of
    school work under the direct supervision of teachers are
    added to the school days between such regularly scheduled
    sessions to accumulate not less than the number of minutes
    by which such sessions of 3 or more clock hours fall short
    of 5 clock hours. Any full days used for the purposes of
    this paragraph shall not be considered for computing
    average daily attendance. Days scheduled for in-service
    training programs, staff development activities, or
    parent-teacher conferences may be scheduled separately for
    different grade levels and different attendance centers of
    the district.
        (e) A session of not less than one clock hour of
    teaching hospitalized or homebound pupils on-site or by
    telephone to the classroom may be counted as 1/2 day of
    attendance, however these pupils must receive 4 or more
    clock hours of instruction to be counted for a full day of
    attendance.
        (f) A session of at least 4 clock hours may be counted
    as a day of attendance for first grade pupils, and pupils
    in full day kindergartens, and a session of 2 or more hours
    may be counted as 1/2 day of attendance by pupils in
    kindergartens which provide only 1/2 day of attendance.
        (g) For children with disabilities who are below the
    age of 6 years and who cannot attend 2 or more clock hours
    because of their disability or immaturity, a session of not
    less than one clock hour may be counted as 1/2 day of
    attendance; however for such children whose educational
    needs so require a session of 4 or more clock hours may be
    counted as a full day of attendance.
        (h) A recognized kindergarten which provides for only
    1/2 day of attendance by each pupil shall not have more
    than 1/2 day of attendance counted in any one day. However,
    kindergartens may count 2 1/2 days of attendance in any 5
    consecutive school days. When a pupil attends such a
    kindergarten for 2 half days on any one school day, the
    pupil shall have the following day as a day absent from
    school, unless the school district obtains permission in
    writing from the State Superintendent of Education.
    Attendance at kindergartens which provide for a full day of
    attendance by each pupil shall be counted the same as
    attendance by first grade pupils. Only the first year of
    attendance in one kindergarten shall be counted, except in
    case of children who entered the kindergarten in their
    fifth year whose educational development requires a second
    year of kindergarten as determined under the rules and
    regulations of the State Board of Education.
        (i) On the days when the assessment that includes a
    college and career ready determination is administered
    under subsection (c) of Section 2-3.64a-5 of this Code, the
    day of attendance for a pupil whose school day must be
    shortened to accommodate required testing procedures may
    be less than 5 clock hours and shall be counted towards the
    176 days of actual pupil attendance required under Section
    10-19 of this Code, provided that a sufficient number of
    minutes of school work in excess of 5 clock hours are first
    completed on other school days to compensate for the loss
    of school work on the examination days.
        (j) Pupils enrolled in a remote educational program
    established under Section 10-29 of this Code may be counted
    on the basis of one-fifth day of attendance for every clock
    hour of instruction attended in the remote educational
    program, provided that, in any month, the school district
    may not claim for a student enrolled in a remote
    educational program more days of attendance than the
    maximum number of days of attendance the district can claim
    (i) for students enrolled in a building holding year-round
    classes if the student is classified as participating in
    the remote educational program on a year-round schedule or
    (ii) for students enrolled in a building not holding
    year-round classes if the student is not classified as
    participating in the remote educational program on a
    year-round schedule.
 
(G) Equalized Assessed Valuation Data.
    (1) For purposes of the calculation of Available Local
Resources required pursuant to subsection (D), the State Board
of Education shall secure from the Department of Revenue the
value as equalized or assessed by the Department of Revenue of
all taxable property of every school district, together with
(i) the applicable tax rate used in extending taxes for the
funds of the district as of September 30 of the previous year
and (ii) the limiting rate for all school districts subject to
property tax extension limitations as imposed under the
Property Tax Extension Limitation Law.
    The Department of Revenue shall add to the equalized
assessed value of all taxable property of each school district
situated entirely or partially within a county that is or was
subject to the provisions of Section 15-176 or 15-177 of the
Property Tax Code (a) an amount equal to the total amount by
which the homestead exemption allowed under Section 15-176 or
15-177 of the Property Tax Code for real property situated in
that school district exceeds the total amount that would have
been allowed in that school district if the maximum reduction
under Section 15-176 was (i) $4,500 in Cook County or $3,500 in
all other counties in tax year 2003 or (ii) $5,000 in all
counties in tax year 2004 and thereafter and (b) an amount
equal to the aggregate amount for the taxable year of all
additional exemptions under Section 15-175 of the Property Tax
Code for owners with a household income of $30,000 or less. The
county clerk of any county that is or was subject to the
provisions of Section 15-176 or 15-177 of the Property Tax Code
shall annually calculate and certify to the Department of
Revenue for each school district all homestead exemption
amounts under Section 15-176 or 15-177 of the Property Tax Code
and all amounts of additional exemptions under Section 15-175
of the Property Tax Code for owners with a household income of
$30,000 or less. It is the intent of this paragraph that if the
general homestead exemption for a parcel of property is
determined under Section 15-176 or 15-177 of the Property Tax
Code rather than Section 15-175, then the calculation of
Available Local Resources shall not be affected by the
difference, if any, between the amount of the general homestead
exemption allowed for that parcel of property under Section
15-176 or 15-177 of the Property Tax Code and the amount that
would have been allowed had the general homestead exemption for
that parcel of property been determined under Section 15-175 of
the Property Tax Code. It is further the intent of this
paragraph that if additional exemptions are allowed under
Section 15-175 of the Property Tax Code for owners with a
household income of less than $30,000, then the calculation of
Available Local Resources shall not be affected by the
difference, if any, because of those additional exemptions.
    This equalized assessed valuation, as adjusted further by
the requirements of this subsection, shall be utilized in the
calculation of Available Local Resources.
    (2) The equalized assessed valuation in paragraph (1) shall
be adjusted, as applicable, in the following manner:
        (a) For the purposes of calculating State aid under
    this Section, with respect to any part of a school district
    within a redevelopment project area in respect to which a
    municipality has adopted tax increment allocation
    financing pursuant to the Tax Increment Allocation
    Redevelopment Act, Sections 11-74.4-1 through 11-74.4-11
    of the Illinois Municipal Code or the Industrial Jobs
    Recovery Law, Sections 11-74.6-1 through 11-74.6-50 of the
    Illinois Municipal Code, no part of the current equalized
    assessed valuation of real property located in any such
    project area which is attributable to an increase above the
    total initial equalized assessed valuation of such
    property shall be used as part of the equalized assessed
    valuation of the district, until such time as all
    redevelopment project costs have been paid, as provided in
    Section 11-74.4-8 of the Tax Increment Allocation
    Redevelopment Act or in Section 11-74.6-35 of the
    Industrial Jobs Recovery Law. For the purpose of the
    equalized assessed valuation of the district, the total
    initial equalized assessed valuation or the current
    equalized assessed valuation, whichever is lower, shall be
    used until such time as all redevelopment project costs
    have been paid.
        (b) The real property equalized assessed valuation for
    a school district shall be adjusted by subtracting from the
    real property value as equalized or assessed by the
    Department of Revenue for the district an amount computed
    by dividing the amount of any abatement of taxes under
    Section 18-170 of the Property Tax Code by 3.00% for a
    district maintaining grades kindergarten through 12, by
    2.30% for a district maintaining grades kindergarten
    through 8, or by 1.05% for a district maintaining grades 9
    through 12 and adjusted by an amount computed by dividing
    the amount of any abatement of taxes under subsection (a)
    of Section 18-165 of the Property Tax Code by the same
    percentage rates for district type as specified in this
    subparagraph (b).
    (3) For the 1999-2000 school year and each school year
thereafter, if a school district meets all of the criteria of
this subsection (G)(3), the school district's Available Local
Resources shall be calculated under subsection (D) using the
district's Extension Limitation Equalized Assessed Valuation
as calculated under this subsection (G)(3).
    For purposes of this subsection (G)(3) the following terms
shall have the following meanings:
        "Budget Year": The school year for which general State
    aid is calculated and awarded under subsection (E).
        "Base Tax Year": The property tax levy year used to
    calculate the Budget Year allocation of general State aid.
        "Preceding Tax Year": The property tax levy year
    immediately preceding the Base Tax Year.
        "Base Tax Year's Tax Extension": The product of the
    equalized assessed valuation utilized by the County Clerk
    in the Base Tax Year multiplied by the limiting rate as
    calculated by the County Clerk and defined in the Property
    Tax Extension Limitation Law.
        "Preceding Tax Year's Tax Extension": The product of
    the equalized assessed valuation utilized by the County
    Clerk in the Preceding Tax Year multiplied by the Operating
    Tax Rate as defined in subsection (A).
        "Extension Limitation Ratio": A numerical ratio,
    certified by the County Clerk, in which the numerator is
    the Base Tax Year's Tax Extension and the denominator is
    the Preceding Tax Year's Tax Extension.
        "Operating Tax Rate": The operating tax rate as defined
    in subsection (A).
    If a school district is subject to property tax extension
limitations as imposed under the Property Tax Extension
Limitation Law, the State Board of Education shall calculate
the Extension Limitation Equalized Assessed Valuation of that
district. For the 1999-2000 school year, the Extension
Limitation Equalized Assessed Valuation of a school district as
calculated by the State Board of Education shall be equal to
the product of the district's 1996 Equalized Assessed Valuation
and the district's Extension Limitation Ratio. Except as
otherwise provided in this paragraph for a school district that
has approved or does approve an increase in its limiting rate,
for the 2000-2001 school year and each school year thereafter,
the Extension Limitation Equalized Assessed Valuation of a
school district as calculated by the State Board of Education
shall be equal to the product of the Equalized Assessed
Valuation last used in the calculation of general State aid and
the district's Extension Limitation Ratio. If the Extension
Limitation Equalized Assessed Valuation of a school district as
calculated under this subsection (G)(3) is less than the
district's equalized assessed valuation as calculated pursuant
to subsections (G)(1) and (G)(2), then for purposes of
calculating the district's general State aid for the Budget
Year pursuant to subsection (E), that Extension Limitation
Equalized Assessed Valuation shall be utilized to calculate the
district's Available Local Resources under subsection (D). For
the 2009-2010 school year and each school year thereafter, if a
school district has approved or does approve an increase in its
limiting rate, pursuant to Section 18-190 of the Property Tax
Code, affecting the Base Tax Year, the Extension Limitation
Equalized Assessed Valuation of the school district, as
calculated by the State Board of Education, shall be equal to
the product of the Equalized Assessed Valuation last used in
the calculation of general State aid times an amount equal to
one plus the percentage increase, if any, in the Consumer Price
Index for all Urban Consumers for all items published by the
United States Department of Labor for the 12-month calendar
year preceding the Base Tax Year, plus the Equalized Assessed
Valuation of new property, annexed property, and recovered tax
increment value and minus the Equalized Assessed Valuation of
disconnected property. New property and recovered tax
increment value shall have the meanings set forth in the
Property Tax Extension Limitation Law.
    Partial elementary unit districts created in accordance
with Article 11E of this Code shall not be eligible for the
adjustment in this subsection (G)(3) until the fifth year
following the effective date of the reorganization.
    (3.5) For the 2010-2011 school year and each school year
thereafter, if a school district's boundaries span multiple
counties, then the Department of Revenue shall send to the
State Board of Education, for the purpose of calculating
general State aid, the limiting rate and individual rates by
purpose for the county that contains the majority of the school
district's Equalized Assessed Valuation.
    (4) For the purposes of calculating general State aid for
the 1999-2000 school year only, if a school district
experienced a triennial reassessment on the equalized assessed
valuation used in calculating its general State financial aid
apportionment for the 1998-1999 school year, the State Board of
Education shall calculate the Extension Limitation Equalized
Assessed Valuation that would have been used to calculate the
district's 1998-1999 general State aid. This amount shall equal
the product of the equalized assessed valuation used to
calculate general State aid for the 1997-1998 school year and
the district's Extension Limitation Ratio. If the Extension
Limitation Equalized Assessed Valuation of the school district
as calculated under this paragraph (4) is less than the
district's equalized assessed valuation utilized in
calculating the district's 1998-1999 general State aid
allocation, then for purposes of calculating the district's
general State aid pursuant to paragraph (5) of subsection (E),
that Extension Limitation Equalized Assessed Valuation shall
be utilized to calculate the district's Available Local
Resources.
    (5) For school districts having a majority of their
equalized assessed valuation in any county except Cook, DuPage,
Kane, Lake, McHenry, or Will, if the amount of general State
aid allocated to the school district for the 1999-2000 school
year under the provisions of subsection (E), (H), and (J) of
this Section is less than the amount of general State aid
allocated to the district for the 1998-1999 school year under
these subsections, then the general State aid of the district
for the 1999-2000 school year only shall be increased by the
difference between these amounts. The total payments made under
this paragraph (5) shall not exceed $14,000,000. Claims shall
be prorated if they exceed $14,000,000.
 
(H) Supplemental General State Aid.
    (1) In addition to the general State aid a school district
is allotted pursuant to subsection (E), qualifying school
districts shall receive a grant, paid in conjunction with a
district's payments of general State aid, for supplemental
general State aid based upon the concentration level of
children from low-income households within the school
district. Supplemental State aid grants provided for school
districts under this subsection shall be appropriated for
distribution to school districts as part of the same line item
in which the general State financial aid of school districts is
appropriated under this Section.
    (1.5) This paragraph (1.5) applies only to those school
years preceding the 2003-2004 school year. For purposes of this
subsection (H), the term "Low-Income Concentration Level"
shall be the low-income eligible pupil count from the most
recently available federal census divided by the Average Daily
Attendance of the school district. If, however, (i) the
percentage decrease from the 2 most recent federal censuses in
the low-income eligible pupil count of a high school district
with fewer than 400 students exceeds by 75% or more the
percentage change in the total low-income eligible pupil count
of contiguous elementary school districts, whose boundaries
are coterminous with the high school district, or (ii) a high
school district within 2 counties and serving 5 elementary
school districts, whose boundaries are coterminous with the
high school district, has a percentage decrease from the 2 most
recent federal censuses in the low-income eligible pupil count
and there is a percentage increase in the total low-income
eligible pupil count of a majority of the elementary school
districts in excess of 50% from the 2 most recent federal
censuses, then the high school district's low-income eligible
pupil count from the earlier federal census shall be the number
used as the low-income eligible pupil count for the high school
district, for purposes of this subsection (H). The changes made
to this paragraph (1) by Public Act 92-28 shall apply to
supplemental general State aid grants for school years
preceding the 2003-2004 school year that are paid in fiscal
year 1999 or thereafter and to any State aid payments made in
fiscal year 1994 through fiscal year 1998 pursuant to
subsection 1(n) of Section 18-8 of this Code (which was
repealed on July 1, 1998), and any high school district that is
affected by Public Act 92-28 is entitled to a recomputation of
its supplemental general State aid grant or State aid paid in
any of those fiscal years. This recomputation shall not be
affected by any other funding.
    (1.10) This paragraph (1.10) applies to the 2003-2004
school year and each school year thereafter. For purposes of
this subsection (H), the term "Low-Income Concentration Level"
shall, for each fiscal year, be the low-income eligible pupil
count as of July 1 of the immediately preceding fiscal year (as
determined by the Department of Human Services based on the
number of pupils who are eligible for at least one of the
following low income programs: Medicaid, the Children's Health
Insurance Program, TANF, or Food Stamps, excluding pupils who
are eligible for services provided by the Department of
Children and Family Services, averaged over the 2 immediately
preceding fiscal years for fiscal year 2004 and over the 3
immediately preceding fiscal years for each fiscal year
thereafter) divided by the Average Daily Attendance of the
school district.
    (2) Supplemental general State aid pursuant to this
subsection (H) shall be provided as follows for the 1998-1999,
1999-2000, and 2000-2001 school years only:
        (a) For any school district with a Low Income
    Concentration Level of at least 20% and less than 35%, the
    grant for any school year shall be $800 multiplied by the
    low income eligible pupil count.
        (b) For any school district with a Low Income
    Concentration Level of at least 35% and less than 50%, the
    grant for the 1998-1999 school year shall be $1,100
    multiplied by the low income eligible pupil count.
        (c) For any school district with a Low Income
    Concentration Level of at least 50% and less than 60%, the
    grant for the 1998-99 school year shall be $1,500
    multiplied by the low income eligible pupil count.
        (d) For any school district with a Low Income
    Concentration Level of 60% or more, the grant for the
    1998-99 school year shall be $1,900 multiplied by the low
    income eligible pupil count.
        (e) For the 1999-2000 school year, the per pupil amount
    specified in subparagraphs (b), (c), and (d) immediately
    above shall be increased to $1,243, $1,600, and $2,000,
    respectively.
        (f) For the 2000-2001 school year, the per pupil
    amounts specified in subparagraphs (b), (c), and (d)
    immediately above shall be $1,273, $1,640, and $2,050,
    respectively.
    (2.5) Supplemental general State aid pursuant to this
subsection (H) shall be provided as follows for the 2002-2003
school year:
        (a) For any school district with a Low Income
    Concentration Level of less than 10%, the grant for each
    school year shall be $355 multiplied by the low income
    eligible pupil count.
        (b) For any school district with a Low Income
    Concentration Level of at least 10% and less than 20%, the
    grant for each school year shall be $675 multiplied by the
    low income eligible pupil count.
        (c) For any school district with a Low Income
    Concentration Level of at least 20% and less than 35%, the
    grant for each school year shall be $1,330 multiplied by
    the low income eligible pupil count.
        (d) For any school district with a Low Income
    Concentration Level of at least 35% and less than 50%, the
    grant for each school year shall be $1,362 multiplied by
    the low income eligible pupil count.
        (e) For any school district with a Low Income
    Concentration Level of at least 50% and less than 60%, the
    grant for each school year shall be $1,680 multiplied by
    the low income eligible pupil count.
        (f) For any school district with a Low Income
    Concentration Level of 60% or more, the grant for each
    school year shall be $2,080 multiplied by the low income
    eligible pupil count.
    (2.10) Except as otherwise provided, supplemental general
State aid pursuant to this subsection (H) shall be provided as
follows for the 2003-2004 school year and each school year
thereafter:
        (a) For any school district with a Low Income
    Concentration Level of 15% or less, the grant for each
    school year shall be $355 multiplied by the low income
    eligible pupil count.
        (b) For any school district with a Low Income
    Concentration Level greater than 15%, the grant for each
    school year shall be $294.25 added to the product of $2,700
    and the square of the Low Income Concentration Level, all
    multiplied by the low income eligible pupil count.
    For the 2003-2004 school year and each school year
thereafter through the 2008-2009 school year only, the grant
shall be no less than the grant for the 2002-2003 school year.
For the 2009-2010 school year only, the grant shall be no less
than the grant for the 2002-2003 school year multiplied by
0.66. For the 2010-2011 school year only, the grant shall be no
less than the grant for the 2002-2003 school year multiplied by
0.33. Notwithstanding the provisions of this paragraph to the
contrary, if for any school year supplemental general State aid
grants are prorated as provided in paragraph (1) of this
subsection (H), then the grants under this paragraph shall be
prorated.
    For the 2003-2004 school year only, the grant shall be no
greater than the grant received during the 2002-2003 school
year added to the product of 0.25 multiplied by the difference
between the grant amount calculated under subsection (a) or (b)
of this paragraph (2.10), whichever is applicable, and the
grant received during the 2002-2003 school year. For the
2004-2005 school year only, the grant shall be no greater than
the grant received during the 2002-2003 school year added to
the product of 0.50 multiplied by the difference between the
grant amount calculated under subsection (a) or (b) of this
paragraph (2.10), whichever is applicable, and the grant
received during the 2002-2003 school year. For the 2005-2006
school year only, the grant shall be no greater than the grant
received during the 2002-2003 school year added to the product
of 0.75 multiplied by the difference between the grant amount
calculated under subsection (a) or (b) of this paragraph
(2.10), whichever is applicable, and the grant received during
the 2002-2003 school year.
    (3) School districts with an Average Daily Attendance of
more than 1,000 and less than 50,000 that qualify for
supplemental general State aid pursuant to this subsection
shall submit a plan to the State Board of Education prior to
October 30 of each year for the use of the funds resulting from
this grant of supplemental general State aid for the
improvement of instruction in which priority is given to
meeting the education needs of disadvantaged children. Such
plan shall be submitted in accordance with rules and
regulations promulgated by the State Board of Education.
    (4) School districts with an Average Daily Attendance of
50,000 or more that qualify for supplemental general State aid
pursuant to this subsection shall be required to distribute
from funds available pursuant to this Section, no less than
$261,000,000 in accordance with the following requirements:
        (a) The required amounts shall be distributed to the
    attendance centers within the district in proportion to the
    number of pupils enrolled at each attendance center who are
    eligible to receive free or reduced-price lunches or
    breakfasts under the federal Child Nutrition Act of 1966
    and under the National School Lunch Act during the
    immediately preceding school year.
        (b) The distribution of these portions of supplemental
    and general State aid among attendance centers according to
    these requirements shall not be compensated for or
    contravened by adjustments of the total of other funds
    appropriated to any attendance centers, and the Board of
    Education shall utilize funding from one or several sources
    in order to fully implement this provision annually prior
    to the opening of school.
        (c) Each attendance center shall be provided by the
    school district a distribution of noncategorical funds and
    other categorical funds to which an attendance center is
    entitled under law in order that the general State aid and
    supplemental general State aid provided by application of
    this subsection supplements rather than supplants the
    noncategorical funds and other categorical funds provided
    by the school district to the attendance centers.
        (d) Any funds made available under this subsection that
    by reason of the provisions of this subsection are not
    required to be allocated and provided to attendance centers
    may be used and appropriated by the board of the district
    for any lawful school purpose.
        (e) Funds received by an attendance center pursuant to
    this subsection shall be used by the attendance center at
    the discretion of the principal and local school council
    for programs to improve educational opportunities at
    qualifying schools through the following programs and
    services: early childhood education, reduced class size or
    improved adult to student classroom ratio, enrichment
    programs, remedial assistance, attendance improvement, and
    other educationally beneficial expenditures which
    supplement the regular and basic programs as determined by
    the State Board of Education. Funds provided shall not be
    expended for any political or lobbying purposes as defined
    by board rule.
        (f) Each district subject to the provisions of this
    subdivision (H)(4) shall submit an acceptable plan to meet
    the educational needs of disadvantaged children, in
    compliance with the requirements of this paragraph, to the
    State Board of Education prior to July 15 of each year.
    This plan shall be consistent with the decisions of local
    school councils concerning the school expenditure plans
    developed in accordance with part 4 of Section 34-2.3. The
    State Board shall approve or reject the plan within 60 days
    after its submission. If the plan is rejected, the district
    shall give written notice of intent to modify the plan
    within 15 days of the notification of rejection and then
    submit a modified plan within 30 days after the date of the
    written notice of intent to modify. Districts may amend
    approved plans pursuant to rules promulgated by the State
    Board of Education.
        Upon notification by the State Board of Education that
    the district has not submitted a plan prior to July 15 or a
    modified plan within the time period specified herein, the
    State aid funds affected by that plan or modified plan
    shall be withheld by the State Board of Education until a
    plan or modified plan is submitted.
        If the district fails to distribute State aid to
    attendance centers in accordance with an approved plan, the
    plan for the following year shall allocate funds, in
    addition to the funds otherwise required by this
    subsection, to those attendance centers which were
    underfunded during the previous year in amounts equal to
    such underfunding.
        For purposes of determining compliance with this
    subsection in relation to the requirements of attendance
    center funding, each district subject to the provisions of
    this subsection shall submit as a separate document by
    December 1 of each year a report of expenditure data for
    the prior year in addition to any modification of its
    current plan. If it is determined that there has been a
    failure to comply with the expenditure provisions of this
    subsection regarding contravention or supplanting, the
    State Superintendent of Education shall, within 60 days of
    receipt of the report, notify the district and any affected
    local school council. The district shall within 45 days of
    receipt of that notification inform the State
    Superintendent of Education of the remedial or corrective
    action to be taken, whether by amendment of the current
    plan, if feasible, or by adjustment in the plan for the
    following year. Failure to provide the expenditure report
    or the notification of remedial or corrective action in a
    timely manner shall result in a withholding of the affected
    funds.
        The State Board of Education shall promulgate rules and
    regulations to implement the provisions of this
    subsection. No funds shall be released under this
    subdivision (H)(4) to any district that has not submitted a
    plan that has been approved by the State Board of
    Education.
 
(I) (Blank).
 
(J) (Blank).
 
(K) Grants to Laboratory and Alternative Schools.
    In calculating the amount to be paid to the governing board
of a public university that operates a laboratory school under
this Section or to any alternative school that is operated by a
regional superintendent of schools, the State Board of
Education shall require by rule such reporting requirements as
it deems necessary.
    As used in this Section, "laboratory school" means a public
school which is created and operated by a public university and
approved by the State Board of Education. The governing board
of a public university which receives funds from the State
Board under this subsection (K) may not increase the number of
students enrolled in its laboratory school from a single
district, if that district is already sending 50 or more
students, except under a mutual agreement between the school
board of a student's district of residence and the university
which operates the laboratory school. A laboratory school may
not have more than 1,000 students, excluding students with
disabilities in a special education program.
    As used in this Section, "alternative school" means a
public school which is created and operated by a Regional
Superintendent of Schools and approved by the State Board of
Education. Such alternative schools may offer courses of
instruction for which credit is given in regular school
programs, courses to prepare students for the high school
equivalency testing program or vocational and occupational
training. A regional superintendent of schools may contract
with a school district or a public community college district
to operate an alternative school. An alternative school serving
more than one educational service region may be established by
the regional superintendents of schools of the affected
educational service regions. An alternative school serving
more than one educational service region may be operated under
such terms as the regional superintendents of schools of those
educational service regions may agree.
    Each laboratory and alternative school shall file, on forms
provided by the State Superintendent of Education, an annual
State aid claim which states the Average Daily Attendance of
the school's students by month. The best 3 months' Average
Daily Attendance shall be computed for each school. The general
State aid entitlement shall be computed by multiplying the
applicable Average Daily Attendance by the Foundation Level as
determined under this Section.
 
(L) Payments, Additional Grants in Aid and Other Requirements.
    (1) For a school district operating under the financial
supervision of an Authority created under Article 34A, the
general State aid otherwise payable to that district under this
Section, but not the supplemental general State aid, shall be
reduced by an amount equal to the budget for the operations of
the Authority as certified by the Authority to the State Board
of Education, and an amount equal to such reduction shall be
paid to the Authority created for such district for its
operating expenses in the manner provided in Section 18-11. The
remainder of general State school aid for any such district
shall be paid in accordance with Article 34A when that Article
provides for a disposition other than that provided by this
Article.
    (2) (Blank).
    (3) Summer school. Summer school payments shall be made as
provided in Section 18-4.3.
 
(M) Education Funding Advisory Board.
    The Education Funding Advisory Board, hereinafter in this
subsection (M) referred to as the "Board", is hereby created.
The Board shall consist of 5 members who are appointed by the
Governor, by and with the advice and consent of the Senate. The
members appointed shall include representatives of education,
business, and the general public. One of the members so
appointed shall be designated by the Governor at the time the
appointment is made as the chairperson of the Board. The
initial members of the Board may be appointed any time after
the effective date of this amendatory Act of 1997. The regular
term of each member of the Board shall be for 4 years from the
third Monday of January of the year in which the term of the
member's appointment is to commence, except that of the 5
initial members appointed to serve on the Board, the member who
is appointed as the chairperson shall serve for a term that
commences on the date of his or her appointment and expires on
the third Monday of January, 2002, and the remaining 4 members,
by lots drawn at the first meeting of the Board that is held
after all 5 members are appointed, shall determine 2 of their
number to serve for terms that commence on the date of their
respective appointments and expire on the third Monday of
January, 2001, and 2 of their number to serve for terms that
commence on the date of their respective appointments and
expire on the third Monday of January, 2000. All members
appointed to serve on the Board shall serve until their
respective successors are appointed and confirmed. Vacancies
shall be filled in the same manner as original appointments. If
a vacancy in membership occurs at a time when the Senate is not
in session, the Governor shall make a temporary appointment
until the next meeting of the Senate, when he or she shall
appoint, by and with the advice and consent of the Senate, a
person to fill that membership for the unexpired term. If the
Senate is not in session when the initial appointments are
made, those appointments shall be made as in the case of
vacancies.
    The Education Funding Advisory Board shall be deemed
established, and the initial members appointed by the Governor
to serve as members of the Board shall take office, on the date
that the Governor makes his or her appointment of the fifth
initial member of the Board, whether those initial members are
then serving pursuant to appointment and confirmation or
pursuant to temporary appointments that are made by the
Governor as in the case of vacancies.
    The State Board of Education shall provide such staff
assistance to the Education Funding Advisory Board as is
reasonably required for the proper performance by the Board of
its responsibilities.
    For school years after the 2000-2001 school year, the
Education Funding Advisory Board, in consultation with the
State Board of Education, shall make recommendations as
provided in this subsection (M) to the General Assembly for the
foundation level under subdivision (B)(3) of this Section and
for the supplemental general State aid grant level under
subsection (H) of this Section for districts with high
concentrations of children from poverty. The recommended
foundation level shall be determined based on a methodology
which incorporates the basic education expenditures of
low-spending schools exhibiting high academic performance. The
Education Funding Advisory Board shall make such
recommendations to the General Assembly on January 1 of odd
numbered years, beginning January 1, 2001.
 
(N) (Blank).
 
(O) References.
    (1) References in other laws to the various subdivisions of
Section 18-8 as that Section existed before its repeal and
replacement by this Section 18-8.05 shall be deemed to refer to
the corresponding provisions of this Section 18-8.05, to the
extent that those references remain applicable.
    (2) References in other laws to State Chapter 1 funds shall
be deemed to refer to the supplemental general State aid
provided under subsection (H) of this Section.
 
(P) Public Act 93-838 and Public Act 93-808 make inconsistent
changes to this Section. Under Section 6 of the Statute on
Statutes there is an irreconcilable conflict between Public Act
93-808 and Public Act 93-838. Public Act 93-838, being the last
acted upon, is controlling. The text of Public Act 93-838 is
the law regardless of the text of Public Act 93-808.
 
(Q) State Fiscal Year 2015 Payments.
    For payments made for State fiscal year 2015, the State
Board of Education shall, for each school district, calculate
that district's pro-rata share of a minimum sum of $13,600,000
or additional amounts as needed from the total net General
State Aid funding as calculated under this Section that shall
be deemed attributable to the provision of special educational
facilities and services, as defined in Section 14-1.08 of this
Code, in a manner that ensures compliance with maintenance of
State financial support requirements under the federal
Individuals with Disabilities Education Act. Each school
district must use such funds only for the provision of special
educational facilities and services, as defined in Section
14-1.08 of this Code, and must comply with any expenditure
verification procedures adopted by the State Board of
Education.
 
(R) State Fiscal Year 2016 Payments.
    For payments made for State fiscal year 2016, the State
Board of Education shall, for each school district, calculate
that district's pro rata share of a minimum sum of $1 or
additional amounts as needed from the total net General State
Aid funding as calculated under this Section that shall be
deemed attributable to the provision of special educational
facilities and services, as defined in Section 14-1.08 of this
Code, in a manner that ensures compliance with maintenance of
State financial support requirements under the federal
Individuals with Disabilities Education Act. Each school
district must use such funds only for the provision of special
educational facilities and services, as defined in Section
14-1.08 of this Code, and must comply with any expenditure
verification procedures adopted by the State Board of
Education.
 
(S) State Fiscal Year 2017 Payments.
    For payments made for State fiscal year 2017, the State
Board of Education shall, for each school district, calculate
that district's pro rata share of a minimum sum of $1 or
additional amounts as needed from the total net General State
Aid funding as calculated under this Section that shall be
deemed attributable to the provision of special educational
facilities and services, as defined in Section 14-1.08 of this
Code, in a manner that ensures compliance with maintenance of
State financial support requirements under the federal
Individuals with Disabilities Education Act. Each school
district must use such funds only for the provision of special
educational facilities and services, as defined in Section
14-1.08 of this Code, and must comply with any expenditure
verification procedures adopted by the State Board of
Education.
 
(T) State Fiscal Year 2018 Payments.
    For payments made for State fiscal year 2018, the State
Board of Education shall, for each school district, calculate
that district's pro rata share of a minimum sum of $1 or
additional amounts as needed from the total net evidence-based
funding as calculated under Section 18-8.15 of this Code that
shall be deemed attributable to the provision of special
educational facilities and services, as defined in Section
14-1.08 of this Code, in a manner that ensures compliance with
maintenance of State financial support requirements under the
federal Individuals with Disabilities Education Act. Each
school district must use such funds only for the provision of
special educational facilities and services, as defined in
Section 14-1.08 of this Code, and must comply with any
expenditure verification procedures adopted by the State Board
of Education.
(Source: P.A. 98-972, eff. 8-15-14; 99-2, eff. 3-26-15; 99-194,
eff. 7-30-15; 99-523, eff. 6-30-16.)
 
    Section 5-45. The Illinois Public Aid Code is amended by
changing Section 5-5.4 and by adding Sections 5-5.08 and 5-5.4i
as follows:
 
    305 ILCS 5/5-5.08 new
    Sec. 5-5.08. Dialysis center funding. Notwithstanding any
other provision of law, the add-on Medicaid payments to
hospitals and freestanding chronic dialysis centers
established under 89 Illinois Administrative Code
148.140(g)(4) for dates of service July 1, 2013 through June
30, 2015 is restored and in effect for dates of service on and
after July 1, 2015 with no end date for such payments.
 
    (305 ILCS 5/5-5.4)  (from Ch. 23, par. 5-5.4)
    Sec. 5-5.4. Standards of Payment - Department of Healthcare
and Family Services. The Department of Healthcare and Family
Services shall develop standards of payment of nursing facility
and ICF/DD services in facilities providing such services under
this Article which:
    (1) Provide for the determination of a facility's payment
for nursing facility or ICF/DD services on a prospective basis.
The amount of the payment rate for all nursing facilities
certified by the Department of Public Health under the ID/DD
Community Care Act or the Nursing Home Care Act as Intermediate
Care for the Developmentally Disabled facilities, Long Term
Care for Under Age 22 facilities, Skilled Nursing facilities,
or Intermediate Care facilities under the medical assistance
program shall be prospectively established annually on the
basis of historical, financial, and statistical data
reflecting actual costs from prior years, which shall be
applied to the current rate year and updated for inflation,
except that the capital cost element for newly constructed
facilities shall be based upon projected budgets. The annually
established payment rate shall take effect on July 1 in 1984
and subsequent years. No rate increase and no update for
inflation shall be provided on or after July 1, 1994, unless
specifically provided for in this Section. The changes made by
Public Act 93-841 extending the duration of the prohibition
against a rate increase or update for inflation are effective
retroactive to July 1, 2004.
    For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as Intermediate Care for the
Developmentally Disabled facilities or Long Term Care for Under
Age 22 facilities, the rates taking effect on July 1, 1998
shall include an increase of 3%. For facilities licensed by the
Department of Public Health under the Nursing Home Care Act as
Skilled Nursing facilities or Intermediate Care facilities,
the rates taking effect on July 1, 1998 shall include an
increase of 3% plus $1.10 per resident-day, as defined by the
Department. For facilities licensed by the Department of Public
Health under the Nursing Home Care Act as Intermediate Care
Facilities for the Developmentally Disabled or Long Term Care
for Under Age 22 facilities, the rates taking effect on January
1, 2006 shall include an increase of 3%. For facilities
licensed by the Department of Public Health under the Nursing
Home Care Act as Intermediate Care Facilities for the
Developmentally Disabled or Long Term Care for Under Age 22
facilities, the rates taking effect on January 1, 2009 shall
include an increase sufficient to provide a $0.50 per hour wage
increase for non-executive staff. For facilities licensed by
the Department of Public Health under the ID/DD Community Care
Act as ID/DD Facilities the rates taking effect within 30 days
after the effective date of this amendatory Act of the 100th
General Assembly shall include an increase sufficient to
provide a $0.75 per hour wage increase for non-executive staff.
The Department shall adopt rules, including emergency rules
under subsection (y) of Section 5-45 of the Illinois
Administrative Procedure Act, to implement the provisions of
this paragraph.
    For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as Intermediate Care for the
Developmentally Disabled facilities or Long Term Care for Under
Age 22 facilities, the rates taking effect on July 1, 1999
shall include an increase of 1.6% plus $3.00 per resident-day,
as defined by the Department. For facilities licensed by the
Department of Public Health under the Nursing Home Care Act as
Skilled Nursing facilities or Intermediate Care facilities,
the rates taking effect on July 1, 1999 shall include an
increase of 1.6% and, for services provided on or after October
1, 1999, shall be increased by $4.00 per resident-day, as
defined by the Department.
    For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as Intermediate Care for the
Developmentally Disabled facilities or Long Term Care for Under
Age 22 facilities, the rates taking effect on July 1, 2000
shall include an increase of 2.5% per resident-day, as defined
by the Department. For facilities licensed by the Department of
Public Health under the Nursing Home Care Act as Skilled
Nursing facilities or Intermediate Care facilities, the rates
taking effect on July 1, 2000 shall include an increase of 2.5%
per resident-day, as defined by the Department.
    For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as skilled nursing facilities
or intermediate care facilities, a new payment methodology must
be implemented for the nursing component of the rate effective
July 1, 2003. The Department of Public Aid (now Healthcare and
Family Services) shall develop the new payment methodology
using the Minimum Data Set (MDS) as the instrument to collect
information concerning nursing home resident condition
necessary to compute the rate. The Department shall develop the
new payment methodology to meet the unique needs of Illinois
nursing home residents while remaining subject to the
appropriations provided by the General Assembly. A transition
period from the payment methodology in effect on June 30, 2003
to the payment methodology in effect on July 1, 2003 shall be
provided for a period not exceeding 3 years and 184 days after
implementation of the new payment methodology as follows:
        (A) For a facility that would receive a lower nursing
    component rate per patient day under the new system than
    the facility received effective on the date immediately
    preceding the date that the Department implements the new
    payment methodology, the nursing component rate per
    patient day for the facility shall be held at the level in
    effect on the date immediately preceding the date that the
    Department implements the new payment methodology until a
    higher nursing component rate of reimbursement is achieved
    by that facility.
        (B) For a facility that would receive a higher nursing
    component rate per patient day under the payment
    methodology in effect on July 1, 2003 than the facility
    received effective on the date immediately preceding the
    date that the Department implements the new payment
    methodology, the nursing component rate per patient day for
    the facility shall be adjusted.
        (C) Notwithstanding paragraphs (A) and (B), the
    nursing component rate per patient day for the facility
    shall be adjusted subject to appropriations provided by the
    General Assembly.
    For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as Intermediate Care for the
Developmentally Disabled facilities or Long Term Care for Under
Age 22 facilities, the rates taking effect on March 1, 2001
shall include a statewide increase of 7.85%, as defined by the
Department.
    Notwithstanding any other provision of this Section, for
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as skilled nursing facilities or
intermediate care facilities, except facilities participating
in the Department's demonstration program pursuant to the
provisions of Title 77, Part 300, Subpart T of the Illinois
Administrative Code, the numerator of the ratio used by the
Department of Healthcare and Family Services to compute the
rate payable under this Section using the Minimum Data Set
(MDS) methodology shall incorporate the following annual
amounts as the additional funds appropriated to the Department
specifically to pay for rates based on the MDS nursing
component methodology in excess of the funding in effect on
December 31, 2006:
        (i) For rates taking effect January 1, 2007,
    $60,000,000.
        (ii) For rates taking effect January 1, 2008,
    $110,000,000.
        (iii) For rates taking effect January 1, 2009,
    $194,000,000.
        (iv) For rates taking effect April 1, 2011, or the
    first day of the month that begins at least 45 days after
    the effective date of this amendatory Act of the 96th
    General Assembly, $416,500,000 or an amount as may be
    necessary to complete the transition to the MDS methodology
    for the nursing component of the rate. Increased payments
    under this item (iv) are not due and payable, however,
    until (i) the methodologies described in this paragraph are
    approved by the federal government in an appropriate State
    Plan amendment and (ii) the assessment imposed by Section
    5B-2 of this Code is determined to be a permissible tax
    under Title XIX of the Social Security Act.
    Notwithstanding any other provision of this Section, for
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as skilled nursing facilities or
intermediate care facilities, the support component of the
rates taking effect on January 1, 2008 shall be computed using
the most recent cost reports on file with the Department of
Healthcare and Family Services no later than April 1, 2005,
updated for inflation to January 1, 2006.
    For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as Intermediate Care for the
Developmentally Disabled facilities or Long Term Care for Under
Age 22 facilities, the rates taking effect on April 1, 2002
shall include a statewide increase of 2.0%, as defined by the
Department. This increase terminates on July 1, 2002; beginning
July 1, 2002 these rates are reduced to the level of the rates
in effect on March 31, 2002, as defined by the Department.
    For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as skilled nursing facilities
or intermediate care facilities, the rates taking effect on
July 1, 2001 shall be computed using the most recent cost
reports on file with the Department of Public Aid no later than
April 1, 2000, updated for inflation to January 1, 2001. For
rates effective July 1, 2001 only, rates shall be the greater
of the rate computed for July 1, 2001 or the rate effective on
June 30, 2001.
    Notwithstanding any other provision of this Section, for
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as skilled nursing facilities or
intermediate care facilities, the Illinois Department shall
determine by rule the rates taking effect on July 1, 2002,
which shall be 5.9% less than the rates in effect on June 30,
2002.
    Notwithstanding any other provision of this Section, for
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as skilled nursing facilities or
intermediate care facilities, if the payment methodologies
required under Section 5A-12 and the waiver granted under 42
CFR 433.68 are approved by the United States Centers for
Medicare and Medicaid Services, the rates taking effect on July
1, 2004 shall be 3.0% greater than the rates in effect on June
30, 2004. These rates shall take effect only upon approval and
implementation of the payment methodologies required under
Section 5A-12.
    Notwithstanding any other provisions of this Section, for
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as skilled nursing facilities or
intermediate care facilities, the rates taking effect on
January 1, 2005 shall be 3% more than the rates in effect on
December 31, 2004.
    Notwithstanding any other provision of this Section, for
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as skilled nursing facilities or
intermediate care facilities, effective January 1, 2009, the
per diem support component of the rates effective on January 1,
2008, computed using the most recent cost reports on file with
the Department of Healthcare and Family Services no later than
April 1, 2005, updated for inflation to January 1, 2006, shall
be increased to the amount that would have been derived using
standard Department of Healthcare and Family Services methods,
procedures, and inflators.
    Notwithstanding any other provisions of this Section, for
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as intermediate care facilities that
are federally defined as Institutions for Mental Disease, or
facilities licensed by the Department of Public Health under
the Specialized Mental Health Rehabilitation Act of 2013, a
socio-development component rate equal to 6.6% of the
facility's nursing component rate as of January 1, 2006 shall
be established and paid effective July 1, 2006. The
socio-development component of the rate shall be increased by a
factor of 2.53 on the first day of the month that begins at
least 45 days after January 11, 2008 (the effective date of
Public Act 95-707). As of August 1, 2008, the socio-development
component rate shall be equal to 6.6% of the facility's nursing
component rate as of January 1, 2006, multiplied by a factor of
3.53. For services provided on or after April 1, 2011, or the
first day of the month that begins at least 45 days after the
effective date of this amendatory Act of the 96th General
Assembly, whichever is later, the Illinois Department may by
rule adjust these socio-development component rates, and may
use different adjustment methodologies for those facilities
participating, and those not participating, in the Illinois
Department's demonstration program pursuant to the provisions
of Title 77, Part 300, Subpart T of the Illinois Administrative
Code, but in no case may such rates be diminished below those
in effect on August 1, 2008.
    For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as Intermediate Care for the
Developmentally Disabled facilities or as long-term care
facilities for residents under 22 years of age, the rates
taking effect on July 1, 2003 shall include a statewide
increase of 4%, as defined by the Department.
    For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as Intermediate Care for the
Developmentally Disabled facilities or Long Term Care for Under
Age 22 facilities, the rates taking effect on the first day of
the month that begins at least 45 days after the effective date
of this amendatory Act of the 95th General Assembly shall
include a statewide increase of 2.5%, as defined by the
Department.
    Notwithstanding any other provision of this Section, for
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as skilled nursing facilities or
intermediate care facilities, effective January 1, 2005,
facility rates shall be increased by the difference between (i)
a facility's per diem property, liability, and malpractice
insurance costs as reported in the cost report filed with the
Department of Public Aid and used to establish rates effective
July 1, 2001 and (ii) those same costs as reported in the
facility's 2002 cost report. These costs shall be passed
through to the facility without caps or limitations, except for
adjustments required under normal auditing procedures.
    Rates established effective each July 1 shall govern
payment for services rendered throughout that fiscal year,
except that rates established on July 1, 1996 shall be
increased by 6.8% for services provided on or after January 1,
1997. Such rates will be based upon the rates calculated for
the year beginning July 1, 1990, and for subsequent years
thereafter until June 30, 2001 shall be based on the facility
cost reports for the facility fiscal year ending at any point
in time during the previous calendar year, updated to the
midpoint of the rate year. The cost report shall be on file
with the Department no later than April 1 of the current rate
year. Should the cost report not be on file by April 1, the
Department shall base the rate on the latest cost report filed
by each skilled care facility and intermediate care facility,
updated to the midpoint of the current rate year. In
determining rates for services rendered on and after July 1,
1985, fixed time shall not be computed at less than zero. The
Department shall not make any alterations of regulations which
would reduce any component of the Medicaid rate to a level
below what that component would have been utilizing in the rate
effective on July 1, 1984.
    (2) Shall take into account the actual costs incurred by
facilities in providing services for recipients of skilled
nursing and intermediate care services under the medical
assistance program.
    (3) Shall take into account the medical and psycho-social
characteristics and needs of the patients.
    (4) Shall take into account the actual costs incurred by
facilities in meeting licensing and certification standards
imposed and prescribed by the State of Illinois, any of its
political subdivisions or municipalities and by the U.S.
Department of Health and Human Services pursuant to Title XIX
of the Social Security Act.
    The Department of Healthcare and Family Services shall
develop precise standards for payments to reimburse nursing
facilities for any utilization of appropriate rehabilitative
personnel for the provision of rehabilitative services which is
authorized by federal regulations, including reimbursement for
services provided by qualified therapists or qualified
assistants, and which is in accordance with accepted
professional practices. Reimbursement also may be made for
utilization of other supportive personnel under appropriate
supervision.
    The Department shall develop enhanced payments to offset
the additional costs incurred by a facility serving exceptional
need residents and shall allocate at least $4,000,000 of the
funds collected from the assessment established by Section 5B-2
of this Code for such payments. For the purpose of this
Section, "exceptional needs" means, but need not be limited to,
ventilator care and traumatic brain injury care. The enhanced
payments for exceptional need residents under this paragraph
are not due and payable, however, until (i) the methodologies
described in this paragraph are approved by the federal
government in an appropriate State Plan amendment and (ii) the
assessment imposed by Section 5B-2 of this Code is determined
to be a permissible tax under Title XIX of the Social Security
Act.
    Beginning January 1, 2014 the methodologies for
reimbursement of nursing facility services as provided under
this Section 5-5.4 shall no longer be applicable for services
provided on or after January 1, 2014.
    No payment increase under this Section for the MDS
methodology, exceptional care residents, or the
socio-development component rate established by Public Act
96-1530 of the 96th General Assembly and funded by the
assessment imposed under Section 5B-2 of this Code shall be due
and payable until after the Department notifies the long-term
care providers, in writing, that the payment methodologies to
long-term care providers required under this Section have been
approved by the Centers for Medicare and Medicaid Services of
the U.S. Department of Health and Human Services and the
waivers under 42 CFR 433.68 for the assessment imposed by this
Section, if necessary, have been granted by the Centers for
Medicare and Medicaid Services of the U.S. Department of Health
and Human Services. Upon notification to the Department of
approval of the payment methodologies required under this
Section and the waivers granted under 42 CFR 433.68, all
increased payments otherwise due under this Section prior to
the date of notification shall be due and payable within 90
days of the date federal approval is received.
    On and after July 1, 2012, the Department shall reduce any
rate of reimbursement for services or other payments or alter
any methodologies authorized by this Code to reduce any rate of
reimbursement for services or other payments in accordance with
Section 5-5e.
(Source: P.A. 97-10, eff. 6-14-11; 97-38, eff. 6-28-11; 97-227,
eff. 1-1-12; 97-584, eff. 8-26-11; 97-689, eff. 6-14-12;
97-813, eff. 7-13-12; 98-24, eff. 6-19-13; 98-104, eff.
7-22-13; 98-756, eff. 7-16-14.)
 
    (305 ILCS 5/5-5.4i new)
    Sec. 5-5.4i. Rates and reimbursements. Within 30 days after
the effective date of this amendatory Act of the 100th General
Assembly, the Department shall increase rates and
reimbursements to fund a minimum of a $0.75 per hour wage
increase for front-line personnel, including, but not limited
to, direct support persons, aides, front-line supervisors,
qualified intellectual disabilities professionals, nurses, and
non-administrative support staff working in community-based
provider organizations serving individuals with developmental
disabilities. The Department shall adopt rules, including
emergency rules under subsection (y) of Section 5-45 of the
Illinois Administrative Procedure Act, to implement the
provisions of this Section.
 
ARTICLE 10. RETIREMENT CONTRIBUTIONS

 
    Section 10-5. The State Finance Act is amended by changing
Sections 8.12 and 14.1 as follows:
 
    (30 ILCS 105/8.12)   (from Ch. 127, par. 144.12)
    Sec. 8.12. State Pensions Fund.
    (a) The moneys in the State Pensions Fund shall be used
exclusively for the administration of the Uniform Disposition
of Unclaimed Property Act and for the expenses incurred by the
Auditor General for administering the provisions of Section
2-8.1 of the Illinois State Auditing Act and for the funding of
the unfunded liabilities of the designated retirement systems.
Beginning in State fiscal year 2019 2018, payments to the
designated retirement systems under this Section shall be in
addition to, and not in lieu of, any State contributions
required under the Illinois Pension Code.
    "Designated retirement systems" means:
        (1) the State Employees' Retirement System of
    Illinois;
        (2) the Teachers' Retirement System of the State of
    Illinois;
        (3) the State Universities Retirement System;
        (4) the Judges Retirement System of Illinois; and
        (5) the General Assembly Retirement System.
    (b) Each year the General Assembly may make appropriations
from the State Pensions Fund for the administration of the
Uniform Disposition of Unclaimed Property Act.
    Each month, the Commissioner of the Office of Banks and
Real Estate shall certify to the State Treasurer the actual
expenditures that the Office of Banks and Real Estate incurred
conducting unclaimed property examinations under the Uniform
Disposition of Unclaimed Property Act during the immediately
preceding month. Within a reasonable time following the
acceptance of such certification by the State Treasurer, the
State Treasurer shall pay from its appropriation from the State
Pensions Fund to the Bank and Trust Company Fund, the Savings
Bank Regulatory Fund, and the Residential Finance Regulatory
Fund an amount equal to the expenditures incurred by each Fund
for that month.
    Each month, the Director of Financial Institutions shall
certify to the State Treasurer the actual expenditures that the
Department of Financial Institutions incurred conducting
unclaimed property examinations under the Uniform Disposition
of Unclaimed Property Act during the immediately preceding
month. Within a reasonable time following the acceptance of
such certification by the State Treasurer, the State Treasurer
shall pay from its appropriation from the State Pensions Fund
to the Financial Institution Fund and the Credit Union Fund an
amount equal to the expenditures incurred by each Fund for that
month.
    (c) As soon as possible after the effective date of this
amendatory Act of the 93rd General Assembly, the General
Assembly shall appropriate from the State Pensions Fund (1) to
the State Universities Retirement System the amount certified
under Section 15-165 during the prior year, (2) to the Judges
Retirement System of Illinois the amount certified under
Section 18-140 during the prior year, and (3) to the General
Assembly Retirement System the amount certified under Section
2-134 during the prior year as part of the required State
contributions to each of those designated retirement systems;
except that amounts appropriated under this subsection (c) in
State fiscal year 2005 shall not reduce the amount in the State
Pensions Fund below $5,000,000. If the amount in the State
Pensions Fund does not exceed the sum of the amounts certified
in Sections 15-165, 18-140, and 2-134 by at least $5,000,000,
the amount paid to each designated retirement system under this
subsection shall be reduced in proportion to the amount
certified by each of those designated retirement systems.
    (c-5) For fiscal years 2006 through 2018 2017, the General
Assembly shall appropriate from the State Pensions Fund to the
State Universities Retirement System the amount estimated to be
available during the fiscal year in the State Pensions Fund;
provided, however, that the amounts appropriated under this
subsection (c-5) shall not reduce the amount in the State
Pensions Fund below $5,000,000.
    (c-6) For fiscal year 2019 2018 and each fiscal year
thereafter, as soon as may be practical after any money is
deposited into the State Pensions Fund from the Unclaimed
Property Trust Fund, the State Treasurer shall apportion the
deposited amount among the designated retirement systems as
defined in subsection (a) to reduce their actuarial reserve
deficiencies. The State Comptroller and State Treasurer shall
pay the apportioned amounts to the designated retirement
systems to fund the unfunded liabilities of the designated
retirement systems. The amount apportioned to each designated
retirement system shall constitute a portion of the amount
estimated to be available for appropriation from the State
Pensions Fund that is the same as that retirement system's
portion of the total actual reserve deficiency of the systems,
as determined annually by the Governor's Office of Management
and Budget at the request of the State Treasurer. The amounts
apportioned under this subsection shall not reduce the amount
in the State Pensions Fund below $5,000,000.
    (d) The Governor's Office of Management and Budget shall
determine the individual and total reserve deficiencies of the
designated retirement systems. For this purpose, the
Governor's Office of Management and Budget shall utilize the
latest available audit and actuarial reports of each of the
retirement systems and the relevant reports and statistics of
the Public Employee Pension Fund Division of the Department of
Insurance.
    (d-1) As soon as practicable after the effective date of
this amendatory Act of the 93rd General Assembly, the
Comptroller shall direct and the Treasurer shall transfer from
the State Pensions Fund to the General Revenue Fund, as funds
become available, a sum equal to the amounts that would have
been paid from the State Pensions Fund to the Teachers'
Retirement System of the State of Illinois, the State
Universities Retirement System, the Judges Retirement System
of Illinois, the General Assembly Retirement System, and the
State Employees' Retirement System of Illinois after the
effective date of this amendatory Act during the remainder of
fiscal year 2004 to the designated retirement systems from the
appropriations provided for in this Section if the transfers
provided in Section 6z-61 had not occurred. The transfers
described in this subsection (d-1) are to partially repay the
General Revenue Fund for the costs associated with the bonds
used to fund the moneys transferred to the designated
retirement systems under Section 6z-61.
    (e) The changes to this Section made by this amendatory Act
of 1994 shall first apply to distributions from the Fund for
State fiscal year 1996.
(Source: P.A. 98-24, eff. 6-19-13; 98-463, eff. 8-16-13;
98-674, eff. 6-30-14; 98-1081, eff. 1-1-15; 99-8, eff. 7-9-15;
99-78, eff. 7-20-15; 99-523, eff. 6-30-16.)
 
    (30 ILCS 105/14.1)   (from Ch. 127, par. 150.1)
    Sec. 14.1. Appropriations for State contributions to the
State Employees' Retirement System; payroll requirements.
    (a) Appropriations for State contributions to the State
Employees' Retirement System of Illinois shall be expended in
the manner provided in this Section. Except as otherwise
provided in subsections (a-1), (a-2), (a-3), and (a-4) at the
time of each payment of salary to an employee under the
personal services line item, payment shall be made to the State
Employees' Retirement System, from the amount appropriated for
State contributions to the State Employees' Retirement System,
of an amount calculated at the rate certified for the
applicable fiscal year by the Board of Trustees of the State
Employees' Retirement System under Section 14-135.08 of the
Illinois Pension Code. If a line item appropriation to an
employer for this purpose is exhausted or is unavailable due to
any limitation on appropriations that may apply, (including,
but not limited to, limitations on appropriations from the Road
Fund under Section 8.3 of the State Finance Act), the amounts
shall be paid under the continuing appropriation for this
purpose contained in the State Pension Funds Continuing
Appropriation Act.
    (a-1) Beginning on the effective date of this amendatory
Act of the 93rd General Assembly through the payment of the
final payroll from fiscal year 2004 appropriations,
appropriations for State contributions to the State Employees'
Retirement System of Illinois shall be expended in the manner
provided in this subsection (a-1). At the time of each payment
of salary to an employee under the personal services line item
from a fund other than the General Revenue Fund, payment shall
be made for deposit into the General Revenue Fund from the
amount appropriated for State contributions to the State
Employees' Retirement System of an amount calculated at the
rate certified for fiscal year 2004 by the Board of Trustees of
the State Employees' Retirement System under Section 14-135.08
of the Illinois Pension Code. This payment shall be made to the
extent that a line item appropriation to an employer for this
purpose is available or unexhausted. No payment from
appropriations for State contributions shall be made in
conjunction with payment of salary to an employee under the
personal services line item from the General Revenue Fund.
    (a-2) For fiscal year 2010 only, at the time of each
payment of salary to an employee under the personal services
line item from a fund other than the General Revenue Fund,
payment shall be made for deposit into the State Employees'
Retirement System of Illinois from the amount appropriated for
State contributions to the State Employees' Retirement System
of Illinois of an amount calculated at the rate certified for
fiscal year 2010 by the Board of Trustees of the State
Employees' Retirement System of Illinois under Section
14-135.08 of the Illinois Pension Code. This payment shall be
made to the extent that a line item appropriation to an
employer for this purpose is available or unexhausted. For
fiscal year 2010 only, no payment from appropriations for State
contributions shall be made in conjunction with payment of
salary to an employee under the personal services line item
from the General Revenue Fund.
    (a-3) For fiscal year 2011 only, at the time of each
payment of salary to an employee under the personal services
line item from a fund other than the General Revenue Fund,
payment shall be made for deposit into the State Employees'
Retirement System of Illinois from the amount appropriated for
State contributions to the State Employees' Retirement System
of Illinois of an amount calculated at the rate certified for
fiscal year 2011 by the Board of Trustees of the State
Employees' Retirement System of Illinois under Section
14-135.08 of the Illinois Pension Code. This payment shall be
made to the extent that a line item appropriation to an
employer for this purpose is available or unexhausted. For
fiscal year 2011 only, no payment from appropriations for State
contributions shall be made in conjunction with payment of
salary to an employee under the personal services line item
from the General Revenue Fund.
    (a-4) In fiscal years 2012 through 2018 2017 only, at the
time of each payment of salary to an employee under the
personal services line item from a fund other than the General
Revenue Fund, payment shall be made for deposit into the State
Employees' Retirement System of Illinois from the amount
appropriated for State contributions to the State Employees'
Retirement System of Illinois of an amount calculated at the
rate certified for the applicable fiscal year by the Board of
Trustees of the State Employees' Retirement System of Illinois
under Section 14-135.08 of the Illinois Pension Code. In fiscal
years 2012 through 2018 2017 only, no payment from
appropriations for State contributions shall be made in
conjunction with payment of salary to an employee under the
personal services line item from the General Revenue Fund.
    (b) Except during the period beginning on the effective
date of this amendatory Act of the 93rd General Assembly and
ending at the time of the payment of the final payroll from
fiscal year 2004 appropriations, the State Comptroller shall
not approve for payment any payroll voucher that (1) includes
payments of salary to eligible employees in the State
Employees' Retirement System of Illinois and (2) does not
include the corresponding payment of State contributions to
that retirement system at the full rate certified under Section
14-135.08 for that fiscal year for eligible employees, unless
the balance in the fund on which the payroll voucher is drawn
is insufficient to pay the total payroll voucher, or
unavailable due to any limitation on appropriations that may
apply, including, but not limited to, limitations on
appropriations from the Road Fund under Section 8.3 of the
State Finance Act. If the State Comptroller approves a payroll
voucher under this Section for which the fund balance is
insufficient to pay the full amount of the required State
contribution to the State Employees' Retirement System, the
Comptroller shall promptly so notify the Retirement System.
    (b-1) For fiscal year 2010 and fiscal year 2011 only, the
State Comptroller shall not approve for payment any non-General
Revenue Fund payroll voucher that (1) includes payments of
salary to eligible employees in the State Employees' Retirement
System of Illinois and (2) does not include the corresponding
payment of State contributions to that retirement system at the
full rate certified under Section 14-135.08 for that fiscal
year for eligible employees, unless the balance in the fund on
which the payroll voucher is drawn is insufficient to pay the
total payroll voucher, or unavailable due to any limitation on
appropriations that may apply, including, but not limited to,
limitations on appropriations from the Road Fund under Section
8.3 of the State Finance Act. If the State Comptroller approves
a payroll voucher under this Section for which the fund balance
is insufficient to pay the full amount of the required State
contribution to the State Employees' Retirement System of
Illinois, the Comptroller shall promptly so notify the
retirement system.
    (c) Notwithstanding any other provisions of law, beginning
July 1, 2007, required State and employee contributions to the
State Employees' Retirement System of Illinois relating to
affected legislative staff employees shall be paid out of
moneys appropriated for that purpose to the Commission on
Government Forecasting and Accountability, rather than out of
the lump-sum appropriations otherwise made for the payroll and
other costs of those employees.
    These payments must be made pursuant to payroll vouchers
submitted by the employing entity as part of the regular
payroll voucher process.
    For the purpose of this subsection, "affected legislative
staff employees" means legislative staff employees paid out of
lump-sum appropriations made to the General Assembly, an
Officer of the General Assembly, or the Senate Operations
Commission, but does not include district-office staff or
employees of legislative support services agencies.
(Source: P.A. 98-24, eff. 6-19-13; 98-674, eff. 6-30-14; 99-8,
eff. 7-9-15; 99-523, eff. 6-30-16.)
 
    Section 10-10. The Illinois Pension Code is amended by
changing Sections 1-160, 2-124, 2-134, 6-164, 14-131,
14-135.08, 14-152.1, 15-108.2, 15-155, 15-165, 15-198, 16-158,
16-203, 18-131, and 18-140 and by adding Sections 1-161, 1-162,
15-155.2, and 16-158.3 as follows:
 
    (40 ILCS 5/1-160)
    (Text of Section WITHOUT the changes made by P.A. 98-641,
which has been held unconstitutional)
    Sec. 1-160. Provisions applicable to new hires.
    (a) The provisions of this Section apply to a person who,
on or after January 1, 2011, first becomes a member or a
participant under any reciprocal retirement system or pension
fund established under this Code, other than a retirement
system or pension fund established under Article 2, 3, 4, 5, 6,
15 or 18 of this Code, notwithstanding any other provision of
this Code to the contrary, but do not apply to any self-managed
plan established under this Code, to any person with respect to
service as a sheriff's law enforcement employee under Article
7, or to any participant of the retirement plan established
under Section 22-101. Notwithstanding anything to the contrary
in this Section, for purposes of this Section, a person who
participated in a retirement system under Article 15 prior to
January 1, 2011 shall be deemed a person who first became a
member or participant prior to January 1, 2011 under any
retirement system or pension fund subject to this Section. The
changes made to this Section by Public Act 98-596 this
amendatory Act of the 98th General Assembly are a clarification
of existing law and are intended to be retroactive to January
1, 2011 (the effective date of Public Act 96-889),
notwithstanding the provisions of Section 1-103.1 of this Code.
    This Section does not apply to a person who first becomes a
member or participant under Article 14 on or after the
implementation date of the plan created under Section 1-161 for
that Article, unless that person elects under subsection (b) of
Section 1-161 to instead receive the benefits provided under
this Section and the applicable provisions of that Article.
    This Section does not apply to a person who first becomes a
member or participant under Article 16 on or after the
implementation date of the plan created under Section 1-161 for
that Article, unless that person elects under subsection (b) of
Section 1-161 to instead receive the benefits provided under
this Section and the applicable provisions of that Article.
    This Section does not apply to a person who elects under
subsection (c-5) of Section 1-161 to receive the benefits under
Section 1-161.
    This Section does not apply to a person who first becomes a
member or participant of an affected pension fund on or after 6
months after the resolution or ordinance date, as defined in
Section 1-162, unless that person elects under subsection (c)
of Section 1-162 to receive the benefits provided under this
Section and the applicable provisions of the Article under
which he or she is a member or participant.
    (b) "Final average salary" means the average monthly (or
annual) salary obtained by dividing the total salary or
earnings calculated under the Article applicable to the member
or participant during the 96 consecutive months (or 8
consecutive years) of service within the last 120 months (or 10
years) of service in which the total salary or earnings
calculated under the applicable Article was the highest by the
number of months (or years) of service in that period. For the
purposes of a person who first becomes a member or participant
of any retirement system or pension fund to which this Section
applies on or after January 1, 2011, in this Code, "final
average salary" shall be substituted for the following:
        (1) In Article 7 (except for service as sheriff's law
    enforcement employees), "final rate of earnings".
        (2) In Articles 8, 9, 10, 11, and 12, "highest average
    annual salary for any 4 consecutive years within the last
    10 years of service immediately preceding the date of
    withdrawal".
        (3) In Article 13, "average final salary".
        (4) In Article 14, "final average compensation".
        (5) In Article 17, "average salary".
        (6) In Section 22-207, "wages or salary received by him
    at the date of retirement or discharge".
    (b-5) Beginning on January 1, 2011, for all purposes under
this Code (including without limitation the calculation of
benefits and employee contributions), the annual earnings,
salary, or wages (based on the plan year) of a member or
participant to whom this Section applies shall not exceed
$106,800; however, that amount shall annually thereafter be
increased by the lesser of (i) 3% of that amount, including all
previous adjustments, or (ii) one-half the annual unadjusted
percentage increase (but not less than zero) in the consumer
price index-u for the 12 months ending with the September
preceding each November 1, including all previous adjustments.
    For the purposes of this Section, "consumer price index-u"
means the index published by the Bureau of Labor Statistics of
the United States Department of Labor that measures the average
change in prices of goods and services purchased by all urban
consumers, United States city average, all items, 1982-84 =
100. The new amount resulting from each annual adjustment shall
be determined by the Public Pension Division of the Department
of Insurance and made available to the boards of the retirement
systems and pension funds by November 1 of each year.
    (c) A member or participant is entitled to a retirement
annuity upon written application if he or she has attained age
67 (beginning January 1, 2015, age 65 with respect to service
under Article 12 of this Code that is subject to this Section)
and has at least 10 years of service credit and is otherwise
eligible under the requirements of the applicable Article.
    A member or participant who has attained age 62 (beginning
January 1, 2015, age 60 with respect to service under Article
12 of this Code that is subject to this Section) and has at
least 10 years of service credit and is otherwise eligible
under the requirements of the applicable Article may elect to
receive the lower retirement annuity provided in subsection (d)
of this Section.
    (c-5) A person who first becomes a member or a participant
under Article 8 or Article 11 of this Code on or after the
effective date of this amendatory Act of the 100th General
Assembly, notwithstanding any other provision of this Code to
the contrary, is entitled to a retirement annuity upon written
application if he or she has attained age 65 and has at least
10 years of service credit under Article 8 or Article 11 of
this Code and is otherwise eligible under the requirements of
Article 8 or Article 11 of this Code, whichever is applicable.
    (d) The retirement annuity of a member or participant who
is retiring after attaining age 62 (beginning January 1, 2015,
age 60 with respect to service under Article 12 of this Code
that is subject to this Section) with at least 10 years of
service credit shall be reduced by one-half of 1% for each full
month that the member's age is under age 67 (beginning January
1, 2015, age 65 with respect to service under Article 12 of
this Code that is subject to this Section).
    (d-5) The retirement annuity of a person who first becomes
a member or a participant under Article 8 or Article 11 of this
Code on or after the effective date of this amendatory Act of
the 100th General Assembly who is retiring at age 60 with at
least 10 years of service credit under Article 8 or Article 11
shall be reduced by one-half of 1% for each full month that the
member's age is under age 65.
    (d-10) Each person who first became a member or participant
under Article 8 or Article 11 of this Code on or after January
1, 2011 and prior to the effective date of this amendatory Act
of the 100th General Assembly shall make an irrevocable
election either:
        (i) to be eligible for the reduced retirement age
    provided in subsections (c-5) and (d-5) of this Section,
    the eligibility for which is conditioned upon the member or
    participant agreeing to the increases in employee
    contributions for age and service annuities provided in
    subsection (a-5) of Section 8-174 of this Code (for service
    under Article 8) or subsection (a-5) of Section 11-170 of
    this Code (for service under Article 11); or
        (ii) to not agree to item (i) of this subsection
    (d-10), in which case the member or participant shall
    continue to be subject to the retirement age provisions in
    subsections (c) and (d) of this Section and the employee
    contributions for age and service annuity as provided in
    subsection (a) of Section 8-174 of this Code (for service
    under Article 8) or subsection (a) of Section 11-170 of
    this Code (for service under Article 11).
    The election provided for in this subsection shall be made
between October 1, 2017 and November 15, 2017. A person subject
to this subsection who makes the required election shall remain
bound by that election. A person subject to this subsection who
fails for any reason to make the required election within the
time specified in this subsection shall be deemed to have made
the election under item (ii).
    (e) Any retirement annuity or supplemental annuity shall be
subject to annual increases on the January 1 occurring either
on or after the attainment of age 67 (beginning January 1,
2015, age 65 with respect to service under Article 12 of this
Code that is subject to this Section and beginning on the
effective date of this amendatory Act of the 100th General
Assembly, age 65 with respect to persons who: (i) first became
members or participants under Article 8 or Article 11 of this
Code on or after the effective date of this amendatory Act of
the 100th General Assembly; or (ii) first became members or
participants under Article 8 or Article 11 of this Code on or
after January 1, 2011 and before the effective date of this
amendatory Act of the 100th General Assembly and made the
election under item (i) of subsection (d-10) of this Section)
or the first anniversary of the annuity start date, whichever
is later. Each annual increase shall be calculated at 3% or
one-half the annual unadjusted percentage increase (but not
less than zero) in the consumer price index-u for the 12 months
ending with the September preceding each November 1, whichever
is less, of the originally granted retirement annuity. If the
annual unadjusted percentage change in the consumer price
index-u for the 12 months ending with the September preceding
each November 1 is zero or there is a decrease, then the
annuity shall not be increased.
    For the purposes of Section 1-103.1 of this Code, the
changes made to this Section by this amendatory Act of the
100th General Assembly are applicable without regard to whether
the employee was in active service on or after the effective
date of this amendatory Act of the 100th General Assembly.
    (f) The initial survivor's or widow's annuity of an
otherwise eligible survivor or widow of a retired member or
participant who first became a member or participant on or
after January 1, 2011 shall be in the amount of 66 2/3% of the
retired member's or participant's retirement annuity at the
date of death. In the case of the death of a member or
participant who has not retired and who first became a member
or participant on or after January 1, 2011, eligibility for a
survivor's or widow's annuity shall be determined by the
applicable Article of this Code. The initial benefit shall be
66 2/3% of the earned annuity without a reduction due to age. A
child's annuity of an otherwise eligible child shall be in the
amount prescribed under each Article if applicable. Any
survivor's or widow's annuity shall be increased (1) on each
January 1 occurring on or after the commencement of the annuity
if the deceased member died while receiving a retirement
annuity or (2) in other cases, on each January 1 occurring
after the first anniversary of the commencement of the annuity.
Each annual increase shall be calculated at 3% or one-half the
annual unadjusted percentage increase (but not less than zero)
in the consumer price index-u for the 12 months ending with the
September preceding each November 1, whichever is less, of the
originally granted survivor's annuity. If the annual
unadjusted percentage change in the consumer price index-u for
the 12 months ending with the September preceding each November
1 is zero or there is a decrease, then the annuity shall not be
increased.
    (g) The benefits in Section 14-110 apply only if the person
is a State policeman, a fire fighter in the fire protection
service of a department, or a security employee of the
Department of Corrections or the Department of Juvenile
Justice, as those terms are defined in subsection (b) of
Section 14-110. A person who meets the requirements of this
Section is entitled to an annuity calculated under the
provisions of Section 14-110, in lieu of the regular or minimum
retirement annuity, only if the person has withdrawn from
service with not less than 20 years of eligible creditable
service and has attained age 60, regardless of whether the
attainment of age 60 occurs while the person is still in
service.
    (h) If a person who first becomes a member or a participant
of a retirement system or pension fund subject to this Section
on or after January 1, 2011 is receiving a retirement annuity
or retirement pension under that system or fund and becomes a
member or participant under any other system or fund created by
this Code and is employed on a full-time basis, except for
those members or participants exempted from the provisions of
this Section under subsection (a) of this Section, then the
person's retirement annuity or retirement pension under that
system or fund shall be suspended during that employment. Upon
termination of that employment, the person's retirement
annuity or retirement pension payments shall resume and be
recalculated if recalculation is provided for under the
applicable Article of this Code.
    If a person who first becomes a member of a retirement
system or pension fund subject to this Section on or after
January 1, 2012 and is receiving a retirement annuity or
retirement pension under that system or fund and accepts on a
contractual basis a position to provide services to a
governmental entity from which he or she has retired, then that
person's annuity or retirement pension earned as an active
employee of the employer shall be suspended during that
contractual service. A person receiving an annuity or
retirement pension under this Code shall notify the pension
fund or retirement system from which he or she is receiving an
annuity or retirement pension, as well as his or her
contractual employer, of his or her retirement status before
accepting contractual employment. A person who fails to submit
such notification shall be guilty of a Class A misdemeanor and
required to pay a fine of $1,000. Upon termination of that
contractual employment, the person's retirement annuity or
retirement pension payments shall resume and, if appropriate,
be recalculated under the applicable provisions of this Code.
    (i) (Blank).
    (j) In the case of a conflict between the provisions of
this Section and any other provision of this Code, the
provisions of this Section shall control.
(Source: P.A. 97-609, eff. 1-1-12; 98-92, eff. 7-16-13; 98-596,
eff. 11-19-13; 98-622, eff. 6-1-14; revised 3-24-16.)
 
    (40 ILCS 5/1-161 new)
    Sec. 1-161. Optional benefits for certain Tier 2 members
under Articles 14, 15, and 16.
    (a) Notwithstanding any other provision of this Code to the
contrary, the provisions of this Section apply to a person who
first becomes a member or a participant under Article 14, 15,
or 16 on or after the implementation date under this Section
for the applicable Article and who does not make the election
under subsection (b) or (c), whichever applies. The provisions
of this Section also apply to a person who makes the election
under subsection (c-5). However, the provisions of this Section
do not apply to any participant in a self-managed plan, nor to
a covered employee under Article 14.
    As used in this Section and Section 1-160, the
"implementation date" under this Section means the earliest
date upon which the board of a retirement system authorizes
members of that system to begin participating in accordance
with this Section, as determined by the board of that
retirement system. Each of the retirement systems subject to
this Section shall endeavor to make such participation
available as soon as possible after the effective date of this
Section and shall establish an implementation date by board
resolution.
    (b) In lieu of the benefits provided under this Section, a
member or participant, except for a participant under Article
15, may irrevocably elect the benefits under Section 1-160 and
the benefits otherwise applicable to that member or
participant. The election must be made within 30 days after
becoming a member or participant. Each retirement system shall
establish procedures for making this election.
    (c) A participant under Article 15 may irrevocably elect
the benefits otherwise provided to a Tier 2 member under
Article 15. The election must be made within 30 days after
becoming a member. The retirement system under Article 15 shall
establish procedures for making this election.
    (c-5) A non-covered participant under Article 14 to whom
Section 1-160 applies, a Tier 2 member under Article 15, or a
participant under Article 16 to whom Section 1-160 applies may
irrevocably elect to receive the benefits under this Section in
lieu of the benefits under Section 1-160 or the benefits
otherwise available to a Tier 2 member under Article 15,
whichever is applicable. Each retirement System shall
establish procedures for making this election.
    (d) "Final average salary" means the average monthly (or
annual) salary obtained by dividing the total salary or
earnings calculated under the Article applicable to the member
or participant during the last 120 months (or 10 years) of
service in which the total salary or earnings calculated under
the applicable Article was the highest by the number of months
(or years) of service in that period. For the purposes of a
person to whom this Section applies, in this Code, "final
average salary" shall be substituted for "final average
compensation" in Article 14.
    (e) Beginning on the implementation date, for all purposes
under this Code (including without limitation the calculation
of benefits and employee contributions), the annual earnings,
salary, compensation, or wages (based on the plan year) of a
member or participant to whom this Section applies shall not at
any time exceed the federal Social Security Wage Base then in
effect.
    (f) A member or participant is entitled to a retirement
annuity upon written application if he or she has attained the
normal retirement age determined by the Social Security
Administration for that member or participant's year of birth,
but no earlier than 67 years of age, and has at least 10 years
of service credit and is otherwise eligible under the
requirements of the applicable Article.
    (g) The amount of the retirement annuity to which a member
or participant is entitled shall be computed by multiplying
1.25% for each year of service credit by his or her final
average salary.
    (h) Any retirement annuity or supplemental annuity shall be
subject to annual increases on the first anniversary of the
annuity start date. Each annual increase shall be one-half the
annual unadjusted percentage increase (but not less than zero)
in the consumer price index-w for the 12 months ending with the
September preceding each November 1 of the originally granted
retirement annuity. If the annual unadjusted percentage change
in the consumer price index-w for the 12 months ending with the
September preceding each November 1 is zero or there is a
decrease, then the annuity shall not be increased.
    For the purposes of this Section, "consumer price index-w"
means the index published by the Bureau of Labor Statistics of
the United States Department of Labor that measures the average
change in prices of goods and services purchased by Urban Wage
Earners and Clerical Workers, United States city average, all
items, 1982-84 = 100. The new amount resulting from each annual
adjustment shall be determined by the Public Pension Division
of the Department of Insurance and made available to the boards
of the retirement systems and pension funds by November 1 of
each year.
    (i) The initial survivor's or widow's annuity of an
otherwise eligible survivor or widow of a retired member or
participant to whom this Section applies shall be in the amount
of 66 2/3% of the retired member's or participant's retirement
annuity at the date of death. In the case of the death of a
member or participant who has not retired and to whom this
Section applies, eligibility for a survivor's or widow's
annuity shall be determined by the applicable Article of this
Code. The benefit shall be 66 2/3% of the earned annuity
without a reduction due to age. A child's annuity of an
otherwise eligible child shall be in the amount prescribed
under each Article if applicable.
    (j) In lieu of any other employee contributions, except for
the contribution to the defined contribution plan under
subsection (k) of this Section, each employee shall contribute
6.2% of his her or salary to the retirement system. However,
the employee contribution under this subsection shall not
exceed the amount of the total normal cost of the benefits for
all members making contributions under this Section (except for
the defined contribution plan under subsection (k) of this
Section), expressed as a percentage of payroll and certified on
or before January 15 of each year by the board of trustees of
the retirement system. If the board of trustees of the
retirement system certifies that the 6.2% employee
contribution rate exceeds the normal cost of the benefits under
this Section (except for the defined contribution plan under
subsection (k) of this Section), then on or before December 1
of that year, the board of trustees shall certify the amount of
the normal cost of the benefits under this Section (except for
the defined contribution plan under subsection (k) of this
Section), expressed as a percentage of payroll, to the State
Actuary and the Commission on Government Forecasting and
Accountability, and the employee contribution under this
subsection shall be reduced to that amount beginning July 1 of
that year. Thereafter, if the normal cost of the benefits under
this Section (except for the defined contribution plan under
subsection (k) of this Section), expressed as a percentage of
payroll and certified on or before January 1 of each year by
the board of trustees of the retirement system, exceeds 6.2% of
salary, then on or before January 15 of that year, the board of
trustees shall certify the normal cost to the State Actuary and
the Commission on Government Forecasting and Accountability,
and the employee contributions shall revert back to 6.2% of
salary beginning January 1 of the following year.
    (k) In accordance with each retirement system's
implementation date, each retirement system under Article 14,
15, or 16 shall prepare and implement a defined contribution
plan for members or participants who are subject to this
Section. The defined contribution plan developed under this
subsection shall be a plan that aggregates employer and
employee contributions in individual participant accounts
which, after meeting any other requirements, are used for
payouts after retirement in accordance with this subsection and
any other applicable laws.
        (1) Each member or participant shall contribute a
    minimum of 4% of his or her salary to the defined
    contribution plan.
        (2) For each participant in the defined contribution
    plan who has been employed with the same employer for at
    least one year, employer contributions shall be paid into
    that participant's accounts at a rate expressed as a
    percentage of salary. This rate may be set for individual
    employees, but shall be no higher than 6% of salary and
    shall be no lower than 2% of salary.
        (3) Employer contributions shall vest when those
    contributions are paid into a member's or participant's
    account.
        (4) The defined contribution plan shall provide a
    variety of options for investments. These options shall
    include investments handled by the Illinois State Board of
    Investment as well as private sector investment options.
        (5) The defined contribution plan shall provide a
    variety of options for payouts to retirees and their
    survivors.
        (6) To the extent authorized under federal law and as
    authorized by the retirement system, the defined
    contribution plan shall allow former participants in the
    plan to transfer or roll over employee and employer
    contributions, and the earnings thereon, into other
    qualified retirement plans.
        (7) Each retirement system shall reduce the employee
    contributions credited to the member's defined
    contribution plan account by an amount determined by that
    retirement system to cover the cost of offering the
    benefits under this subsection and any applicable
    administrative fees.
        (8) No person shall begin participating in the defined
    contribution plan until it has attained qualified plan
    status and received all necessary approvals from the U.S.
    Internal Revenue Service.
    (l) In the case of a conflict between the provisions of
this Section and any other provision of this Code, the
provisions of this Section shall control.
 
    (40 ILCS 5/1-162 new)
    Sec. 1-162. Optional benefits for certain Tier 2 members of
pension funds under Articles 8, 9, 10, 11, 12, and 17.
    (a) As used in this Section:
    "Affected pension fund" means a pension fund established
under Article 8, 9, 10, 11, 12, or 17 that the governing body
of the unit of local government has designated as an affected
pension fund by adoption of a resolution or ordinance.
    "Resolution or ordinance date" means the date on which the
governing body of the unit of local government designates a
pension fund under Article 8, 9, 10, 11, 12, or 17 as an
affected pension fund by adoption of a resolution or ordinance
or July 1, 2018, whichever is later.
    (b) Notwithstanding any other provision of this Code to the
contrary, the provisions of this Section apply to a person who
first becomes a member or a participant in an affected pension
fund on or after 6 months after the resolution or ordinance
date and who does not make the election under subsection (c).
    (c) In lieu of the benefits provided under this Section, a
member or participant may irrevocably elect the benefits under
Section 1-160 and the benefits otherwise applicable to that
member or participant. The election must be made within 30 days
after becoming a member or participant. Each affected pension
fund shall establish procedures for making this election.
    (d) "Final average salary" means the average monthly (or
annual) salary obtained by dividing the total salary or
earnings calculated under the Article applicable to the member
or participant during the last 120 months (or 10 years) of
service in which the total salary or earnings calculated under
the applicable Article was the highest by the number of months
(or years) of service in that period. For the purposes of a
person who first becomes a member or participant of an affected
pension fund on or after 6 months after the ordinance or
resolution date, in this Code, "final average salary" shall be
substituted for the following:
        (1) In Articles 8, 9, 10, 11, and 12, "highest average
    annual salary for any 4 consecutive years within the last
    10 years of service immediately preceding the date of
    withdrawal".
        (2) In Article 17, "average salary".
    (e) Beginning 6 months after the resolution or ordinance
date, for all purposes under this Code (including without
limitation the calculation of benefits and employee
contributions), the annual earnings, salary, or wages (based on
the plan year) of a member or participant to whom this Section
applies shall not at any time exceed the federal Social
Security Wage Base then in effect.
    (f) A member or participant is entitled to a retirement
annuity upon written application if he or she has attained the
normal retirement age determined by the Social Security
Administration for that member or participant's year of birth,
but no earlier than 67 years of age, and has at least 10 years
of service credit and is otherwise eligible under the
requirements of the applicable Article.
    (g) The amount of the retirement annuity to which a member
or participant is entitled shall be computed by multiplying
1.25% for each year of service credit by his or her final
average salary.
    (h) Any retirement annuity or supplemental annuity shall be
subject to annual increases on the first anniversary of the
annuity start date. Each annual increase shall be one-half the
annual unadjusted percentage increase (but not less than zero)
in the consumer price index-w for the 12 months ending with the
September preceding each November 1 of the originally granted
retirement annuity. If the annual unadjusted percentage change
in the consumer price index-w for the 12 months ending with the
September preceding each November 1 is zero or there is a
decrease, then the annuity shall not be increased.
    For the purposes of this Section, "consumer price index-w"
means the index published by the Bureau of Labor Statistics of
the United States Department of Labor that measures the average
change in prices of goods and services purchased by Urban Wage
Earners and Clerical Workers, United States city average, all
items, 1982-84 = 100. The new amount resulting from each annual
adjustment shall be determined by the Public Pension Division
of the Department of Insurance and made available to the boards
of the retirement systems and pension funds by November 1 of
each year.
    (i) The initial survivor's or widow's annuity of an
otherwise eligible survivor or widow of a retired member or
participant who first became a member or participant on or
after 6 months after the resolution or ordinance date shall be
in the amount of 66 2/3% of the retired member's or
participant's retirement annuity at the date of death. In the
case of the death of a member or participant who has not
retired and who first became a member or participant on or
after 6 months after the resolution or ordinance date,
eligibility for a survivor's or widow's annuity shall be
determined by the applicable Article of this Code. The benefit
shall be 66 2/3% of the earned annuity without a reduction due
to age. A child's annuity of an otherwise eligible child shall
be in the amount prescribed under each Article if applicable.
    (j) In lieu of any other employee contributions, except for
the contribution to the defined contribution plan under
subsection (k) of this Section, each employee shall contribute
6.2% of his her or salary to the affected pension fund.
However, the employee contribution under this subsection shall
not exceed the amount of the normal cost of the benefits under
this Section (except for the defined contribution plan under
subsection (k) of this Section), expressed as a percentage of
payroll and determined on or before November 1 of each year by
the board of trustees of the affected pension fund. If the
board of trustees of the affected pension fund determines that
the 6.2% employee contribution rate exceeds the normal cost of
the benefits under this Section (except for the defined
contribution plan under subsection (k) of this Section), then
on or before December 1 of that year, the board of trustees
shall certify the amount of the normal cost of the benefits
under this Section (except for the defined contribution plan
under subsection (k) of this Section), expressed as a
percentage of payroll, to the State Actuary and the Commission
on Government Forecasting and Accountability, and the employee
contribution under this subsection shall be reduced to that
amount beginning January 1 of the following year. Thereafter,
if the normal cost of the benefits under this Section (except
for the defined contribution plan under subsection (k) of this
Section), expressed as a percentage of payroll and determined
on or before November 1 of each year by the board of trustees
of the affected pension fund, exceeds 6.2% of salary, then on
or before December 1 of that year, the board of trustees shall
certify the normal cost to the State Actuary and the Commission
on Government Forecasting and Accountability, and the employee
contributions shall revert back to 6.2% of salary beginning
January 1 of the following year.
    (k) No later than 5 months after the resolution or
ordinance date, an affected pension fund shall prepare and
implement a defined contribution plan for members or
participants who are subject to this Section. The defined
contribution plan developed under this subsection shall be a
plan that aggregates employer and employee contributions in
individual participant accounts which, after meeting any other
requirements, are used for payouts after retirement in
accordance with this subsection and any other applicable laws.
        (1) Each member or participant shall contribute a
    minimum of 4% of his or her salary to the defined
    contribution plan.
        (2) For each participant in the defined contribution
    plan who has been employed with the same employer for at
    least one year, employer contributions shall be paid into
    that participant's accounts at a rate expressed as a
    percentage of salary. This rate may be set for individual
    employees, but shall be no higher than 6% of salary and
    shall be no lower than 2% of salary.
        (3) Employer contributions shall vest when those
    contributions are paid into a member's or participant's
    account.
        (4) The defined contribution plan shall provide a
    variety of options for investments. These options shall
    include investments handled by the Illinois State Board of
    Investment as well as private sector investment options.
        (5) The defined contribution plan shall provide a
    variety of options for payouts to retirees and their
    survivors.
        (6) To the extent authorized under federal law and as
    authorized by the affected pension fund, the defined
    contribution plan shall allow former participants in the
    plan to transfer or roll over employee and employer
    contributions, and the earnings thereon, into other
    qualified retirement plans.
        (7) Each affected pension fund shall reduce the
    employee contributions credited to the member's defined
    contribution plan account by an amount determined by that
    affected pension fund to cover the cost of offering the
    benefits under this subsection and any applicable
    administrative fees.
        (8) No person shall begin participating in the defined
    contribution plan until it has attained qualified plan
    status and received all necessary approvals from the U.S.
    Internal Revenue Service.
    (l) In the case of a conflict between the provisions of
this Section and any other provision of this Code, the
provisions of this Section shall control.
 
    (40 ILCS 5/2-124)  (from Ch. 108 1/2, par. 2-124)
    (Text of Section WITHOUT the changes made by P.A. 98-599,
which has been held unconstitutional)
    Sec. 2-124. Contributions by State.
    (a) The State shall make contributions to the System by
appropriations of amounts which, together with the
contributions of participants, interest earned on investments,
and other income will meet the cost of maintaining and
administering the System on a 90% funded basis in accordance
with actuarial recommendations.
    (b) The Board shall determine the amount of State
contributions required for each fiscal year on the basis of the
actuarial tables and other assumptions adopted by the Board and
the prescribed rate of interest, using the formula in
subsection (c).
    (c) For State fiscal years 2012 through 2045, the minimum
contribution to the System to be made by the State for each
fiscal year shall be an amount determined by the System to be
sufficient to bring the total assets of the System up to 90% of
the total actuarial liabilities of the System by the end of
State fiscal year 2045. In making these determinations, the
required State contribution shall be calculated each year as a
level percentage of payroll over the years remaining to and
including fiscal year 2045 and shall be determined under the
projected unit credit actuarial cost method.
    A change in an actuarial or investment assumption that
increases or decreases the required State contribution and
first applies in State fiscal year 2018 or thereafter shall be
implemented in equal annual amounts over a 5-year period
beginning in the State fiscal year in which the actuarial
change first applies to the required State contribution.
    A change in an actuarial or investment assumption that
increases or decreases the required State contribution and
first applied to the State contribution in fiscal year 2014,
2015, 2016, or 2017 shall be implemented:
        (i) as already applied in State fiscal years before
    2018; and
        (ii) in the portion of the 5-year period beginning in
    the State fiscal year in which the actuarial change first
    applied that occurs in State fiscal year 2018 or
    thereafter, by calculating the change in equal annual
    amounts over that 5-year period and then implementing it at
    the resulting annual rate in each of the remaining fiscal
    years in that 5-year period.
    For State fiscal years 1996 through 2005, the State
contribution to the System, as a percentage of the applicable
employee payroll, shall be increased in equal annual increments
so that by State fiscal year 2011, the State is contributing at
the rate required under this Section.
    Notwithstanding any other provision of this Article, the
total required State contribution for State fiscal year 2006 is
$4,157,000.
    Notwithstanding any other provision of this Article, the
total required State contribution for State fiscal year 2007 is
$5,220,300.
    For each of State fiscal years 2008 through 2009, the State
contribution to the System, as a percentage of the applicable
employee payroll, shall be increased in equal annual increments
from the required State contribution for State fiscal year
2007, so that by State fiscal year 2011, the State is
contributing at the rate otherwise required under this Section.
    Notwithstanding any other provision of this Article, the
total required State contribution for State fiscal year 2010 is
$10,454,000 and shall be made from the proceeds of bonds sold
in fiscal year 2010 pursuant to Section 7.2 of the General
Obligation Bond Act, less (i) the pro rata share of bond sale
expenses determined by the System's share of total bond
proceeds, (ii) any amounts received from the General Revenue
Fund in fiscal year 2010, and (iii) any reduction in bond
proceeds due to the issuance of discounted bonds, if
applicable.
    Notwithstanding any other provision of this Article, the
total required State contribution for State fiscal year 2011 is
the amount recertified by the System on or before April 1, 2011
pursuant to Section 2-134 and shall be made from the proceeds
of bonds sold in fiscal year 2011 pursuant to Section 7.2 of
the General Obligation Bond Act, less (i) the pro rata share of
bond sale expenses determined by the System's share of total
bond proceeds, (ii) any amounts received from the General
Revenue Fund in fiscal year 2011, and (iii) any reduction in
bond proceeds due to the issuance of discounted bonds, if
applicable.
    Beginning in State fiscal year 2046, the minimum State
contribution for each fiscal year shall be the amount needed to
maintain the total assets of the System at 90% of the total
actuarial liabilities of the System.
    Amounts received by the System pursuant to Section 25 of
the Budget Stabilization Act or Section 8.12 of the State
Finance Act in any fiscal year do not reduce and do not
constitute payment of any portion of the minimum State
contribution required under this Article in that fiscal year.
Such amounts shall not reduce, and shall not be included in the
calculation of, the required State contributions under this
Article in any future year until the System has reached a
funding ratio of at least 90%. A reference in this Article to
the "required State contribution" or any substantially similar
term does not include or apply to any amounts payable to the
System under Section 25 of the Budget Stabilization Act.
    Notwithstanding any other provision of this Section, the
required State contribution for State fiscal year 2005 and for
fiscal year 2008 and each fiscal year thereafter, as calculated
under this Section and certified under Section 2-134, shall not
exceed an amount equal to (i) the amount of the required State
contribution that would have been calculated under this Section
for that fiscal year if the System had not received any
payments under subsection (d) of Section 7.2 of the General
Obligation Bond Act, minus (ii) the portion of the State's
total debt service payments for that fiscal year on the bonds
issued in fiscal year 2003 for the purposes of that Section
7.2, as determined and certified by the Comptroller, that is
the same as the System's portion of the total moneys
distributed under subsection (d) of Section 7.2 of the General
Obligation Bond Act. In determining this maximum for State
fiscal years 2008 through 2010, however, the amount referred to
in item (i) shall be increased, as a percentage of the
applicable employee payroll, in equal increments calculated
from the sum of the required State contribution for State
fiscal year 2007 plus the applicable portion of the State's
total debt service payments for fiscal year 2007 on the bonds
issued in fiscal year 2003 for the purposes of Section 7.2 of
the General Obligation Bond Act, so that, by State fiscal year
2011, the State is contributing at the rate otherwise required
under this Section.
    (d) For purposes of determining the required State
contribution to the System, the value of the System's assets
shall be equal to the actuarial value of the System's assets,
which shall be calculated as follows:
    As of June 30, 2008, the actuarial value of the System's
assets shall be equal to the market value of the assets as of
that date. In determining the actuarial value of the System's
assets for fiscal years after June 30, 2008, any actuarial
gains or losses from investment return incurred in a fiscal
year shall be recognized in equal annual amounts over the
5-year period following that fiscal year.
    (e) For purposes of determining the required State
contribution to the system for a particular year, the actuarial
value of assets shall be assumed to earn a rate of return equal
to the system's actuarially assumed rate of return.
(Source: P.A. 96-43, eff. 7-15-09; 96-1497, eff. 1-14-11;
96-1511, eff. 1-27-11; 96-1554, eff. 3-18-11; 97-813, eff.
7-13-12.)
 
    (40 ILCS 5/2-134)   (from Ch. 108 1/2, par. 2-134)
    (Text of Section WITHOUT the changes made by P.A. 98-599,
which has been held unconstitutional)
    Sec. 2-134. To certify required State contributions and
submit vouchers.
    (a) The Board shall certify to the Governor on or before
December 15 of each year until December 15, 2011 the amount of
the required State contribution to the System for the next
fiscal year and shall specifically identify the System's
projected State normal cost for that fiscal year. The
certification shall include a copy of the actuarial
recommendations upon which it is based and shall specifically
identify the System's projected State normal cost for that
fiscal year.
    On or before November 1 of each year, beginning November 1,
2012, the Board shall submit to the State Actuary, the
Governor, and the General Assembly a proposed certification of
the amount of the required State contribution to the System for
the next fiscal year, along with all of the actuarial
assumptions, calculations, and data upon which that proposed
certification is based. On or before January 1 of each year
beginning January 1, 2013, the State Actuary shall issue a
preliminary report concerning the proposed certification and
identifying, if necessary, recommended changes in actuarial
assumptions that the Board must consider before finalizing its
certification of the required State contributions. On or before
January 15, 2013 and every January 15 thereafter, the Board
shall certify to the Governor and the General Assembly the
amount of the required State contribution for the next fiscal
year. The Board's certification must note any deviations from
the State Actuary's recommended changes, the reason or reasons
for not following the State Actuary's recommended changes, and
the fiscal impact of not following the State Actuary's
recommended changes on the required State contribution.
    On or before May 1, 2004, the Board shall recalculate and
recertify to the Governor the amount of the required State
contribution to the System for State fiscal year 2005, taking
into account the amounts appropriated to and received by the
System under subsection (d) of Section 7.2 of the General
Obligation Bond Act.
    On or before July 1, 2005, the Board shall recalculate and
recertify to the Governor the amount of the required State
contribution to the System for State fiscal year 2006, taking
into account the changes in required State contributions made
by this amendatory Act of the 94th General Assembly.
    On or before April 1, 2011, the Board shall recalculate and
recertify to the Governor the amount of the required State
contribution to the System for State fiscal year 2011, applying
the changes made by Public Act 96-889 to the System's assets
and liabilities as of June 30, 2009 as though Public Act 96-889
was approved on that date.
    By November 1, 2017, the Board shall recalculate and
recertify to the State Actuary, the Governor, and the General
Assembly the amount of the State contribution to the System for
State fiscal year 2018, taking into account the changes in
required State contributions made by this amendatory Act of the
100th General Assembly. The State Actuary shall review the
assumptions and valuations underlying the Board's revised
certification and issue a preliminary report concerning the
proposed recertification and identifying, if necessary,
recommended changes in actuarial assumptions that the Board
must consider before finalizing its certification of the
required State contributions. The Board's final certification
must note any deviations from the State Actuary's recommended
changes, the reason or reasons for not following the State
Actuary's recommended changes, and the fiscal impact of not
following the State Actuary's recommended changes on the
required State contribution.
    (b) Beginning in State fiscal year 1996, on or as soon as
possible after the 15th day of each month the Board shall
submit vouchers for payment of State contributions to the
System, in a total monthly amount of one-twelfth of the
required annual State contribution certified under subsection
(a). From the effective date of this amendatory Act of the 93rd
General Assembly through June 30, 2004, the Board shall not
submit vouchers for the remainder of fiscal year 2004 in excess
of the fiscal year 2004 certified contribution amount
determined under this Section after taking into consideration
the transfer to the System under subsection (d) of Section
6z-61 of the State Finance Act. These vouchers shall be paid by
the State Comptroller and Treasurer by warrants drawn on the
funds appropriated to the System for that fiscal year. If in
any month the amount remaining unexpended from all other
appropriations to the System for the applicable fiscal year
(including the appropriations to the System under Section 8.12
of the State Finance Act and Section 1 of the State Pension
Funds Continuing Appropriation Act) is less than the amount
lawfully vouchered under this Section, the difference shall be
paid from the General Revenue Fund under the continuing
appropriation authority provided in Section 1.1 of the State
Pension Funds Continuing Appropriation Act.
    (c) The full amount of any annual appropriation for the
System for State fiscal year 1995 shall be transferred and made
available to the System at the beginning of that fiscal year at
the request of the Board. Any excess funds remaining at the end
of any fiscal year from appropriations shall be retained by the
System as a general reserve to meet the System's accrued
liabilities.
(Source: P.A. 96-1497, eff. 1-14-11; 96-1511, eff. 1-27-11;
97-694, eff. 6-18-12.)
 
    (40 ILCS 5/6-164)   (from Ch. 108 1/2, par. 6-164)
    Sec. 6-164. Automatic annual increase; retirement after
September 1, 1959.
    (a) A fireman qualifying for a minimum annuity who retires
from service after September 1, 1959 shall, upon either the
first of the month following the first anniversary of his date
of retirement if he is age 60 (age 55 if born before January 1,
1966) or over on that anniversary date, or upon the first of
the month following his attainment of age 60 (age 55 if born
before January 1, 1966) if that occurs after the first
anniversary of his retirement date, have his then fixed and
payable monthly annuity increased by 1 1/2%, and such first
fixed annuity as granted at retirement increased by an
additional 1 1/2% in January of each year thereafter up to a
maximum increase of 30%. Beginning July 1, 1982 for firemen
born before January 1, 1930, and beginning January 1, 1990 for
firemen born after December 31, 1929 and before January 1,
1940, and beginning January 1, 1996 for firemen born after
December 31, 1939 but before January 1, 1945, and beginning
January 1, 2004, for firemen born after December 31, 1944 but
before January 1, 1955, and beginning January 1, 2017, for
firemen born after December 31, 1954 but before January 1,
1966, such increases shall be 3% and such firemen shall not be
subject to the 30% maximum increase.
    Any fireman born before January 1, 1945 who qualifies for a
minimum annuity and retires after September 1, 1967 but has not
received the initial increase under this subsection before
January 1, 1996 is entitled to receive the initial increase
under this subsection on (1) January 1, 1996, (2) the first
anniversary of the date of retirement, or (3) attainment of age
55, whichever occurs last. The changes to this Section made by
this amendatory Act of 1995 apply beginning January 1, 1996 and
apply without regard to whether the fireman or annuitant
terminated service before the effective date of this amendatory
Act of 1995.
    Any fireman born before January 1, 1955 who qualifies for a
minimum annuity and retires after September 1, 1967 but has not
received the initial increase under this subsection before
January 1, 2004 is entitled to receive the initial increase
under this subsection on (1) January 1, 2004, (2) the first
anniversary of the date of retirement, or (3) attainment of age
55, whichever occurs last. The changes to this Section made by
this amendatory Act of the 93rd General Assembly apply without
regard to whether the fireman or annuitant terminated service
before the effective date of this amendatory Act.
    Any fireman born after December 31, 1954 but before January
1, 1966 who qualifies for a minimum annuity and retires after
September 1, 1967 but has not received the initial increase
under this subsection before January 1, 2017 is entitled to
receive an initial increase under this subsection on (1)
January 1, 2017, (2) the first anniversary of the date of
retirement, or (3) attainment of age 55, whichever occurs last,
in an amount equal to an increase of 3% of his then fixed and
payable monthly annuity upon the first of the month following
the first anniversary of his date of retirement if he is age 55
or over on that anniversary date or upon the first of the month
following his attainment of age 55 if that date occurs after
the first anniversary of his retirement date and such first
fixed annuity as granted at retirement shall be increased by an
additional 3% in January of each year thereafter. In the case
of a fireman born after December 31, 1954 but before January 1,
1966 who received an increase in any year of 1.5%, that fireman
shall receive an increase for any such year so that the total
increase is equal to 3% for each year the fireman would have
been otherwise eligible had the fireman not received any
increase for each complete year following the date of
retirement or attainment of age 55, whichever occurs later. The
changes to this subsection made by this amendatory Act of the
99th General Assembly apply without regard to whether the
fireman or annuitant terminated service before the effective
date of this amendatory Act. The changes to this subsection
made by this amendatory Act of the 100th General Assembly are a
declaration of existing law and shall not be construed as a new
enactment.
    (b) Subsection (a) of this Section is not applicable to an
employee receiving a term annuity.
    (c) To help defray the cost of such increases in annuity,
there shall be deducted, beginning September 1, 1959, from each
payment of salary to a fireman, 1/8 of 1% of each such salary
payment and an additional 1/8 of 1% beginning on September 1,
1961, and September 1, 1963, respectively, concurrently with
and in addition to the salary deductions otherwise made for
annuity purposes.
    Each such additional 1/8 of 1% deduction from salary which
shall, on September 1, 1963, result in a total increase of 3/8
of 1% of salary, shall be credited to the Automatic Increase
Reserve, to be used, together with city contributions as
provided in this Article, to defray the cost of the annuity
increments specified in this Section. Any balance in such
reserve as of the beginning of each calendar year shall be
credited with interest at the rate of 3% per annum.
    The salary deductions provided in this Section are not
subject to refund, except to the fireman himself in any case in
which: (i) the fireman withdraws prior to qualification for
minimum annuity or Tier 2 monthly retirement annuity and
applies for refund, (ii) the fireman applies for an annuity of
a type that is not subject to annual increases under this
Section, or (iii) a term annuity becomes payable. In such
cases, the total of such salary deductions shall be refunded to
the fireman, without interest, and charged to the
aforementioned reserve.
    (d) Notwithstanding any other provision of this Article,
the Tier 2 monthly retirement annuity of a person who first
becomes a fireman under this Article on or after January 1,
2011 shall be increased on the January 1 occurring either on or
after (i) the attainment of age 60 or (ii) the first
anniversary of the annuity start date, whichever is later. Each
annual increase shall be calculated at 3% or one-half the
annual unadjusted percentage increase (but not less than zero)
in the consumer price index-u for the 12 months ending with the
September preceding each November 1, whichever is less, of the
originally granted retirement annuity. If the annual
unadjusted percentage change in the consumer price index-u for
a 12-month period ending in September is zero or, when compared
with the preceding period, decreases, then the annuity shall
not be increased.
    For the purposes of this subsection (d), "consumer price
index-u" means the index published by the Bureau of Labor
Statistics of the United States Department of Labor that
measures the average change in prices of goods and services
purchased by all urban consumers, United States city average,
all items, 1982-84 = 100. The new amount resulting from each
annual adjustment shall be determined by the Public Pension
Division of the Department of Insurance and made available to
the boards of the pension funds by November 1 of each year.
(Source: P.A. 99-905, eff. 11-29-16.)
 
    (40 ILCS 5/14-131)
    Sec. 14-131. Contributions by State.
    (a) The State shall make contributions to the System by
appropriations of amounts which, together with other employer
contributions from trust, federal, and other funds, employee
contributions, investment income, and other income, will be
sufficient to meet the cost of maintaining and administering
the System on a 90% funded basis in accordance with actuarial
recommendations.
    For the purposes of this Section and Section 14-135.08,
references to State contributions refer only to employer
contributions and do not include employee contributions that
are picked up or otherwise paid by the State or a department on
behalf of the employee.
    (b) The Board shall determine the total amount of State
contributions required for each fiscal year on the basis of the
actuarial tables and other assumptions adopted by the Board,
using the formula in subsection (e).
    The Board shall also determine a State contribution rate
for each fiscal year, expressed as a percentage of payroll,
based on the total required State contribution for that fiscal
year (less the amount received by the System from
appropriations under Section 8.12 of the State Finance Act and
Section 1 of the State Pension Funds Continuing Appropriation
Act, if any, for the fiscal year ending on the June 30
immediately preceding the applicable November 15 certification
deadline), the estimated payroll (including all forms of
compensation) for personal services rendered by eligible
employees, and the recommendations of the actuary.
    For the purposes of this Section and Section 14.1 of the
State Finance Act, the term "eligible employees" includes
employees who participate in the System, persons who may elect
to participate in the System but have not so elected, persons
who are serving a qualifying period that is required for
participation, and annuitants employed by a department as
described in subdivision (a)(1) or (a)(2) of Section 14-111.
    (c) Contributions shall be made by the several departments
for each pay period by warrants drawn by the State Comptroller
against their respective funds or appropriations based upon
vouchers stating the amount to be so contributed. These amounts
shall be based on the full rate certified by the Board under
Section 14-135.08 for that fiscal year. From the effective date
of this amendatory Act of the 93rd General Assembly through the
payment of the final payroll from fiscal year 2004
appropriations, the several departments shall not make
contributions for the remainder of fiscal year 2004 but shall
instead make payments as required under subsection (a-1) of
Section 14.1 of the State Finance Act. The several departments
shall resume those contributions at the commencement of fiscal
year 2005.
    (c-1) Notwithstanding subsection (c) of this Section, for
fiscal years 2010, 2012, 2013, 2014, 2015, 2016, and 2017, and
2018 only, contributions by the several departments are not
required to be made for General Revenue Funds payrolls
processed by the Comptroller. Payrolls paid by the several
departments from all other State funds must continue to be
processed pursuant to subsection (c) of this Section.
    (c-2) For State fiscal years 2010, 2012, 2013, 2014, 2015,
2016, and 2017, and 2018 only, on or as soon as possible after
the 15th day of each month, the Board shall submit vouchers for
payment of State contributions to the System, in a total
monthly amount of one-twelfth of the fiscal year General
Revenue Fund contribution as certified by the System pursuant
to Section 14-135.08 of the Illinois Pension Code.
    (d) If an employee is paid from trust funds or federal
funds, the department or other employer shall pay employer
contributions from those funds to the System at the certified
rate, unless the terms of the trust or the federal-State
agreement preclude the use of the funds for that purpose, in
which case the required employer contributions shall be paid by
the State. From the effective date of this amendatory Act of
the 93rd General Assembly through the payment of the final
payroll from fiscal year 2004 appropriations, the department or
other employer shall not pay contributions for the remainder of
fiscal year 2004 but shall instead make payments as required
under subsection (a-1) of Section 14.1 of the State Finance
Act. The department or other employer shall resume payment of
contributions at the commencement of fiscal year 2005.
    (e) For State fiscal years 2012 through 2045, the minimum
contribution to the System to be made by the State for each
fiscal year shall be an amount determined by the System to be
sufficient to bring the total assets of the System up to 90% of
the total actuarial liabilities of the System by the end of
State fiscal year 2045. In making these determinations, the
required State contribution shall be calculated each year as a
level percentage of payroll over the years remaining to and
including fiscal year 2045 and shall be determined under the
projected unit credit actuarial cost method.
    A change in an actuarial or investment assumption that
increases or decreases the required State contribution and
first applies in State fiscal year 2018 or thereafter shall be
implemented in equal annual amounts over a 5-year period
beginning in the State fiscal year in which the actuarial
change first applies to the required State contribution.
    A change in an actuarial or investment assumption that
increases or decreases the required State contribution and
first applied to the State contribution in fiscal year 2014,
2015, 2016, or 2017 shall be implemented:
        (i) as already applied in State fiscal years before
    2018; and
        (ii) in the portion of the 5-year period beginning in
    the State fiscal year in which the actuarial change first
    applied that occurs in State fiscal year 2018 or
    thereafter, by calculating the change in equal annual
    amounts over that 5-year period and then implementing it at
    the resulting annual rate in each of the remaining fiscal
    years in that 5-year period.
    For State fiscal years 1996 through 2005, the State
contribution to the System, as a percentage of the applicable
employee payroll, shall be increased in equal annual increments
so that by State fiscal year 2011, the State is contributing at
the rate required under this Section; except that (i) for State
fiscal year 1998, for all purposes of this Code and any other
law of this State, the certified percentage of the applicable
employee payroll shall be 5.052% for employees earning eligible
creditable service under Section 14-110 and 6.500% for all
other employees, notwithstanding any contrary certification
made under Section 14-135.08 before the effective date of this
amendatory Act of 1997, and (ii) in the following specified
State fiscal years, the State contribution to the System shall
not be less than the following indicated percentages of the
applicable employee payroll, even if the indicated percentage
will produce a State contribution in excess of the amount
otherwise required under this subsection and subsection (a):
9.8% in FY 1999; 10.0% in FY 2000; 10.2% in FY 2001; 10.4% in FY
2002; 10.6% in FY 2003; and 10.8% in FY 2004.
    Notwithstanding any other provision of this Article, the
total required State contribution to the System for State
fiscal year 2006 is $203,783,900.
    Notwithstanding any other provision of this Article, the
total required State contribution to the System for State
fiscal year 2007 is $344,164,400.
    For each of State fiscal years 2008 through 2009, the State
contribution to the System, as a percentage of the applicable
employee payroll, shall be increased in equal annual increments
from the required State contribution for State fiscal year
2007, so that by State fiscal year 2011, the State is
contributing at the rate otherwise required under this Section.
    Notwithstanding any other provision of this Article, the
total required State General Revenue Fund contribution for
State fiscal year 2010 is $723,703,100 and shall be made from
the proceeds of bonds sold in fiscal year 2010 pursuant to
Section 7.2 of the General Obligation Bond Act, less (i) the
pro rata share of bond sale expenses determined by the System's
share of total bond proceeds, (ii) any amounts received from
the General Revenue Fund in fiscal year 2010, and (iii) any
reduction in bond proceeds due to the issuance of discounted
bonds, if applicable.
    Notwithstanding any other provision of this Article, the
total required State General Revenue Fund contribution for
State fiscal year 2011 is the amount recertified by the System
on or before April 1, 2011 pursuant to Section 14-135.08 and
shall be made from the proceeds of bonds sold in fiscal year
2011 pursuant to Section 7.2 of the General Obligation Bond
Act, less (i) the pro rata share of bond sale expenses
determined by the System's share of total bond proceeds, (ii)
any amounts received from the General Revenue Fund in fiscal
year 2011, and (iii) any reduction in bond proceeds due to the
issuance of discounted bonds, if applicable.
    Beginning in State fiscal year 2046, the minimum State
contribution for each fiscal year shall be the amount needed to
maintain the total assets of the System at 90% of the total
actuarial liabilities of the System.
    Amounts received by the System pursuant to Section 25 of
the Budget Stabilization Act or Section 8.12 of the State
Finance Act in any fiscal year do not reduce and do not
constitute payment of any portion of the minimum State
contribution required under this Article in that fiscal year.
Such amounts shall not reduce, and shall not be included in the
calculation of, the required State contributions under this
Article in any future year until the System has reached a
funding ratio of at least 90%. A reference in this Article to
the "required State contribution" or any substantially similar
term does not include or apply to any amounts payable to the
System under Section 25 of the Budget Stabilization Act.
    Notwithstanding any other provision of this Section, the
required State contribution for State fiscal year 2005 and for
fiscal year 2008 and each fiscal year thereafter, as calculated
under this Section and certified under Section 14-135.08, shall
not exceed an amount equal to (i) the amount of the required
State contribution that would have been calculated under this
Section for that fiscal year if the System had not received any
payments under subsection (d) of Section 7.2 of the General
Obligation Bond Act, minus (ii) the portion of the State's
total debt service payments for that fiscal year on the bonds
issued in fiscal year 2003 for the purposes of that Section
7.2, as determined and certified by the Comptroller, that is
the same as the System's portion of the total moneys
distributed under subsection (d) of Section 7.2 of the General
Obligation Bond Act. In determining this maximum for State
fiscal years 2008 through 2010, however, the amount referred to
in item (i) shall be increased, as a percentage of the
applicable employee payroll, in equal increments calculated
from the sum of the required State contribution for State
fiscal year 2007 plus the applicable portion of the State's
total debt service payments for fiscal year 2007 on the bonds
issued in fiscal year 2003 for the purposes of Section 7.2 of
the General Obligation Bond Act, so that, by State fiscal year
2011, the State is contributing at the rate otherwise required
under this Section.
    (f) After the submission of all payments for eligible
employees from personal services line items in fiscal year 2004
have been made, the Comptroller shall provide to the System a
certification of the sum of all fiscal year 2004 expenditures
for personal services that would have been covered by payments
to the System under this Section if the provisions of this
amendatory Act of the 93rd General Assembly had not been
enacted. Upon receipt of the certification, the System shall
determine the amount due to the System based on the full rate
certified by the Board under Section 14-135.08 for fiscal year
2004 in order to meet the State's obligation under this
Section. The System shall compare this amount due to the amount
received by the System in fiscal year 2004 through payments
under this Section and under Section 6z-61 of the State Finance
Act. If the amount due is more than the amount received, the
difference shall be termed the "Fiscal Year 2004 Shortfall" for
purposes of this Section, and the Fiscal Year 2004 Shortfall
shall be satisfied under Section 1.2 of the State Pension Funds
Continuing Appropriation Act. If the amount due is less than
the amount received, the difference shall be termed the "Fiscal
Year 2004 Overpayment" for purposes of this Section, and the
Fiscal Year 2004 Overpayment shall be repaid by the System to
the Pension Contribution Fund as soon as practicable after the
certification.
    (g) For purposes of determining the required State
contribution to the System, the value of the System's assets
shall be equal to the actuarial value of the System's assets,
which shall be calculated as follows:
    As of June 30, 2008, the actuarial value of the System's
assets shall be equal to the market value of the assets as of
that date. In determining the actuarial value of the System's
assets for fiscal years after June 30, 2008, any actuarial
gains or losses from investment return incurred in a fiscal
year shall be recognized in equal annual amounts over the
5-year period following that fiscal year.
    (h) For purposes of determining the required State
contribution to the System for a particular year, the actuarial
value of assets shall be assumed to earn a rate of return equal
to the System's actuarially assumed rate of return.
    (i) After the submission of all payments for eligible
employees from personal services line items paid from the
General Revenue Fund in fiscal year 2010 have been made, the
Comptroller shall provide to the System a certification of the
sum of all fiscal year 2010 expenditures for personal services
that would have been covered by payments to the System under
this Section if the provisions of this amendatory Act of the
96th General Assembly had not been enacted. Upon receipt of the
certification, the System shall determine the amount due to the
System based on the full rate certified by the Board under
Section 14-135.08 for fiscal year 2010 in order to meet the
State's obligation under this Section. The System shall compare
this amount due to the amount received by the System in fiscal
year 2010 through payments under this Section. If the amount
due is more than the amount received, the difference shall be
termed the "Fiscal Year 2010 Shortfall" for purposes of this
Section, and the Fiscal Year 2010 Shortfall shall be satisfied
under Section 1.2 of the State Pension Funds Continuing
Appropriation Act. If the amount due is less than the amount
received, the difference shall be termed the "Fiscal Year 2010
Overpayment" for purposes of this Section, and the Fiscal Year
2010 Overpayment shall be repaid by the System to the General
Revenue Fund as soon as practicable after the certification.
    (j) After the submission of all payments for eligible
employees from personal services line items paid from the
General Revenue Fund in fiscal year 2011 have been made, the
Comptroller shall provide to the System a certification of the
sum of all fiscal year 2011 expenditures for personal services
that would have been covered by payments to the System under
this Section if the provisions of this amendatory Act of the
96th General Assembly had not been enacted. Upon receipt of the
certification, the System shall determine the amount due to the
System based on the full rate certified by the Board under
Section 14-135.08 for fiscal year 2011 in order to meet the
State's obligation under this Section. The System shall compare
this amount due to the amount received by the System in fiscal
year 2011 through payments under this Section. If the amount
due is more than the amount received, the difference shall be
termed the "Fiscal Year 2011 Shortfall" for purposes of this
Section, and the Fiscal Year 2011 Shortfall shall be satisfied
under Section 1.2 of the State Pension Funds Continuing
Appropriation Act. If the amount due is less than the amount
received, the difference shall be termed the "Fiscal Year 2011
Overpayment" for purposes of this Section, and the Fiscal Year
2011 Overpayment shall be repaid by the System to the General
Revenue Fund as soon as practicable after the certification.
    (k) For fiscal years 2012 through 2018 2017 only, after the
submission of all payments for eligible employees from personal
services line items paid from the General Revenue Fund in the
fiscal year have been made, the Comptroller shall provide to
the System a certification of the sum of all expenditures in
the fiscal year for personal services. Upon receipt of the
certification, the System shall determine the amount due to the
System based on the full rate certified by the Board under
Section 14-135.08 for the fiscal year in order to meet the
State's obligation under this Section. The System shall compare
this amount due to the amount received by the System for the
fiscal year. If the amount due is more than the amount
received, the difference shall be termed the "Prior Fiscal Year
Shortfall" for purposes of this Section, and the Prior Fiscal
Year Shortfall shall be satisfied under Section 1.2 of the
State Pension Funds Continuing Appropriation Act. If the amount
due is less than the amount received, the difference shall be
termed the "Prior Fiscal Year Overpayment" for purposes of this
Section, and the Prior Fiscal Year Overpayment shall be repaid
by the System to the General Revenue Fund as soon as
practicable after the certification.
(Source: P.A. 98-24, eff. 6-19-13; 98-674, eff. 6-30-14; 99-8,
eff. 7-9-15; 99-523, eff. 6-30-16.)
 
    (40 ILCS 5/14-135.08)  (from Ch. 108 1/2, par. 14-135.08)
    (Text of Section WITHOUT the changes made by P.A. 98-599,
which has been held unconstitutional)
    Sec. 14-135.08. To certify required State contributions.
    (a) To certify to the Governor and to each department, on
or before November 15 of each year until November 15, 2011, the
required rate for State contributions to the System for the
next State fiscal year, as determined under subsection (b) of
Section 14-131. The certification to the Governor under this
subsection (a) shall include a copy of the actuarial
recommendations upon which the rate is based and shall
specifically identify the System's projected State normal cost
for that fiscal year.
    (a-5) On or before November 1 of each year, beginning
November 1, 2012, the Board shall submit to the State Actuary,
the Governor, and the General Assembly a proposed certification
of the amount of the required State contribution to the System
for the next fiscal year, along with all of the actuarial
assumptions, calculations, and data upon which that proposed
certification is based. On or before January 1 of each year
beginning January 1, 2013, the State Actuary shall issue a
preliminary report concerning the proposed certification and
identifying, if necessary, recommended changes in actuarial
assumptions that the Board must consider before finalizing its
certification of the required State contributions. On or before
January 15, 2013 and each January 15 thereafter, the Board
shall certify to the Governor and the General Assembly the
amount of the required State contribution for the next fiscal
year. The Board's certification must note any deviations from
the State Actuary's recommended changes, the reason or reasons
for not following the State Actuary's recommended changes, and
the fiscal impact of not following the State Actuary's
recommended changes on the required State contribution.
    (b) The certifications under subsections (a) and (a-5)
shall include an additional amount necessary to pay all
principal of and interest on those general obligation bonds due
the next fiscal year authorized by Section 7.2(a) of the
General Obligation Bond Act and issued to provide the proceeds
deposited by the State with the System in July 2003,
representing deposits other than amounts reserved under
Section 7.2(c) of the General Obligation Bond Act. For State
fiscal year 2005, the Board shall make a supplemental
certification of the additional amount necessary to pay all
principal of and interest on those general obligation bonds due
in State fiscal years 2004 and 2005 authorized by Section
7.2(a) of the General Obligation Bond Act and issued to provide
the proceeds deposited by the State with the System in July
2003, representing deposits other than amounts reserved under
Section 7.2(c) of the General Obligation Bond Act, as soon as
practical after the effective date of this amendatory Act of
the 93rd General Assembly.
    On or before May 1, 2004, the Board shall recalculate and
recertify to the Governor and to each department the amount of
the required State contribution to the System and the required
rates for State contributions to the System for State fiscal
year 2005, taking into account the amounts appropriated to and
received by the System under subsection (d) of Section 7.2 of
the General Obligation Bond Act.
    On or before July 1, 2005, the Board shall recalculate and
recertify to the Governor and to each department the amount of
the required State contribution to the System and the required
rates for State contributions to the System for State fiscal
year 2006, taking into account the changes in required State
contributions made by this amendatory Act of the 94th General
Assembly.
    On or before April 1, 2011, the Board shall recalculate and
recertify to the Governor and to each department the amount of
the required State contribution to the System for State fiscal
year 2011, applying the changes made by Public Act 96-889 to
the System's assets and liabilities as of June 30, 2009 as
though Public Act 96-889 was approved on that date.
    By November 1, 2017, the Board shall recalculate and
recertify to the State Actuary, the Governor, and the General
Assembly the amount of the State contribution to the System for
State fiscal year 2018, taking into account the changes in
required State contributions made by this amendatory Act of the
100th General Assembly. The State Actuary shall review the
assumptions and valuations underlying the Board's revised
certification and issue a preliminary report concerning the
proposed recertification and identifying, if necessary,
recommended changes in actuarial assumptions that the Board
must consider before finalizing its certification of the
required State contributions. The Board's final certification
must note any deviations from the State Actuary's recommended
changes, the reason or reasons for not following the State
Actuary's recommended changes, and the fiscal impact of not
following the State Actuary's recommended changes on the
required State contribution.
(Source: P.A. 96-1497, eff. 1-14-11; 96-1511, eff. 1-27-11;
97-694, eff. 6-18-12.)
 
    (40 ILCS 5/14-152.1)
    (Text of Section WITHOUT the changes made by P.A. 98-599,
which has been held unconstitutional)
    Sec. 14-152.1. Application and expiration of new benefit
increases.
    (a) As used in this Section, "new benefit increase" means
an increase in the amount of any benefit provided under this
Article, or an expansion of the conditions of eligibility for
any benefit under this Article, that results from an amendment
to this Code that takes effect after June 1, 2005 (the
effective date of Public Act 94-4). "New benefit increase",
however, does not include any benefit increase resulting from
the changes made to Article 1 or this Article by Public Act
96-37 or by this amendatory Act of the 100th General Assembly
this amendatory Act of the 96th General Assembly.
    (b) Notwithstanding any other provision of this Code or any
subsequent amendment to this Code, every new benefit increase
is subject to this Section and shall be deemed to be granted
only in conformance with and contingent upon compliance with
the provisions of this Section.
    (c) The Public Act enacting a new benefit increase must
identify and provide for payment to the System of additional
funding at least sufficient to fund the resulting annual
increase in cost to the System as it accrues.
    Every new benefit increase is contingent upon the General
Assembly providing the additional funding required under this
subsection. The Commission on Government Forecasting and
Accountability shall analyze whether adequate additional
funding has been provided for the new benefit increase and
shall report its analysis to the Public Pension Division of the
Department of Insurance Financial and Professional Regulation.
A new benefit increase created by a Public Act that does not
include the additional funding required under this subsection
is null and void. If the Public Pension Division determines
that the additional funding provided for a new benefit increase
under this subsection is or has become inadequate, it may so
certify to the Governor and the State Comptroller and, in the
absence of corrective action by the General Assembly, the new
benefit increase shall expire at the end of the fiscal year in
which the certification is made.
    (d) Every new benefit increase shall expire 5 years after
its effective date or on such earlier date as may be specified
in the language enacting the new benefit increase or provided
under subsection (c). This does not prevent the General
Assembly from extending or re-creating a new benefit increase
by law.
    (e) Except as otherwise provided in the language creating
the new benefit increase, a new benefit increase that expires
under this Section continues to apply to persons who applied
and qualified for the affected benefit while the new benefit
increase was in effect and to the affected beneficiaries and
alternate payees of such persons, but does not apply to any
other person, including without limitation a person who
continues in service after the expiration date and did not
apply and qualify for the affected benefit while the new
benefit increase was in effect.
(Source: P.A. 96-37, eff. 7-13-09.)
 
    (40 ILCS 5/15-108.2)
    Sec. 15-108.2. Tier 2 member. "Tier 2 member": A person who
first becomes a participant under this Article on or after
January 1, 2011 and before 6 months after the effective date of
this amendatory Act of the 100th General Assembly, other than a
person in the self-managed plan established under Section
15-158.2 or a person who makes the election under subsection
(c) of Section 1-161, unless the person is otherwise a Tier 1
member. The changes made to this Section by this amendatory Act
of the 98th General Assembly are a correction of existing law
and are intended to be retroactive to the effective date of
Public Act 96-889, notwithstanding the provisions of Section
1-103.1 of this Code.
(Source: P.A. 98-92, eff. 7-16-13; 98-596, eff. 11-19-13.)
 
    (40 ILCS 5/15-155)  (from Ch. 108 1/2, par. 15-155)
    Sec. 15-155. Employer contributions.
    (a) The State of Illinois shall make contributions by
appropriations of amounts which, together with the other
employer contributions from trust, federal, and other funds,
employee contributions, income from investments, and other
income of this System, will be sufficient to meet the cost of
maintaining and administering the System on a 90% funded basis
in accordance with actuarial recommendations.
    The Board shall determine the amount of State contributions
required for each fiscal year on the basis of the actuarial
tables and other assumptions adopted by the Board and the
recommendations of the actuary, using the formula in subsection
(a-1).
    (a-1) For State fiscal years 2012 through 2045, the minimum
contribution to the System to be made by the State for each
fiscal year shall be an amount determined by the System to be
sufficient to bring the total assets of the System up to 90% of
the total actuarial liabilities of the System by the end of
State fiscal year 2045. In making these determinations, the
required State contribution shall be calculated each year as a
level percentage of payroll over the years remaining to and
including fiscal year 2045 and shall be determined under the
projected unit credit actuarial cost method.
    For each of State fiscal years 2018, 2019, and 2020, the
State shall make an additional contribution to the System equal
to 2% of the total payroll of each employee who is deemed to
have elected the benefits under Section 1-161 or who has made
the election under subsection (c) of Section 1-161.
    A change in an actuarial or investment assumption that
increases or decreases the required State contribution and
first applies in State fiscal year 2018 or thereafter shall be
implemented in equal annual amounts over a 5-year period
beginning in the State fiscal year in which the actuarial
change first applies to the required State contribution.
    A change in an actuarial or investment assumption that
increases or decreases the required State contribution and
first applied to the State contribution in fiscal year 2014,
2015, 2016, or 2017 shall be implemented:
        (i) as already applied in State fiscal years before
    2018; and
        (ii) in the portion of the 5-year period beginning in
    the State fiscal year in which the actuarial change first
    applied that occurs in State fiscal year 2018 or
    thereafter, by calculating the change in equal annual
    amounts over that 5-year period and then implementing it at
    the resulting annual rate in each of the remaining fiscal
    years in that 5-year period.
    For State fiscal years 1996 through 2005, the State
contribution to the System, as a percentage of the applicable
employee payroll, shall be increased in equal annual increments
so that by State fiscal year 2011, the State is contributing at
the rate required under this Section.
    Notwithstanding any other provision of this Article, the
total required State contribution for State fiscal year 2006 is
$166,641,900.
    Notwithstanding any other provision of this Article, the
total required State contribution for State fiscal year 2007 is
$252,064,100.
    For each of State fiscal years 2008 through 2009, the State
contribution to the System, as a percentage of the applicable
employee payroll, shall be increased in equal annual increments
from the required State contribution for State fiscal year
2007, so that by State fiscal year 2011, the State is
contributing at the rate otherwise required under this Section.
    Notwithstanding any other provision of this Article, the
total required State contribution for State fiscal year 2010 is
$702,514,000 and shall be made from the State Pensions Fund and
proceeds of bonds sold in fiscal year 2010 pursuant to Section
7.2 of the General Obligation Bond Act, less (i) the pro rata
share of bond sale expenses determined by the System's share of
total bond proceeds, (ii) any amounts received from the General
Revenue Fund in fiscal year 2010, (iii) any reduction in bond
proceeds due to the issuance of discounted bonds, if
applicable.
    Notwithstanding any other provision of this Article, the
total required State contribution for State fiscal year 2011 is
the amount recertified by the System on or before April 1, 2011
pursuant to Section 15-165 and shall be made from the State
Pensions Fund and proceeds of bonds sold in fiscal year 2011
pursuant to Section 7.2 of the General Obligation Bond Act,
less (i) the pro rata share of bond sale expenses determined by
the System's share of total bond proceeds, (ii) any amounts
received from the General Revenue Fund in fiscal year 2011, and
(iii) any reduction in bond proceeds due to the issuance of
discounted bonds, if applicable.
    Beginning in State fiscal year 2046, the minimum State
contribution for each fiscal year shall be the amount needed to
maintain the total assets of the System at 90% of the total
actuarial liabilities of the System.
    Amounts received by the System pursuant to Section 25 of
the Budget Stabilization Act or Section 8.12 of the State
Finance Act in any fiscal year do not reduce and do not
constitute payment of any portion of the minimum State
contribution required under this Article in that fiscal year.
Such amounts shall not reduce, and shall not be included in the
calculation of, the required State contributions under this
Article in any future year until the System has reached a
funding ratio of at least 90%. A reference in this Article to
the "required State contribution" or any substantially similar
term does not include or apply to any amounts payable to the
System under Section 25 of the Budget Stabilization Act.
    Notwithstanding any other provision of this Section, the
required State contribution for State fiscal year 2005 and for
fiscal year 2008 and each fiscal year thereafter, as calculated
under this Section and certified under Section 15-165, shall
not exceed an amount equal to (i) the amount of the required
State contribution that would have been calculated under this
Section for that fiscal year if the System had not received any
payments under subsection (d) of Section 7.2 of the General
Obligation Bond Act, minus (ii) the portion of the State's
total debt service payments for that fiscal year on the bonds
issued in fiscal year 2003 for the purposes of that Section
7.2, as determined and certified by the Comptroller, that is
the same as the System's portion of the total moneys
distributed under subsection (d) of Section 7.2 of the General
Obligation Bond Act. In determining this maximum for State
fiscal years 2008 through 2010, however, the amount referred to
in item (i) shall be increased, as a percentage of the
applicable employee payroll, in equal increments calculated
from the sum of the required State contribution for State
fiscal year 2007 plus the applicable portion of the State's
total debt service payments for fiscal year 2007 on the bonds
issued in fiscal year 2003 for the purposes of Section 7.2 of
the General Obligation Bond Act, so that, by State fiscal year
2011, the State is contributing at the rate otherwise required
under this Section.
    (a-2) Beginning in fiscal year 2018, each employer under
this Article shall pay to the System a required contribution
determined as a percentage of projected payroll and sufficient
to produce an annual amount equal to:
        (i) for each of fiscal years 2018, 2019, and 2020, the
    defined benefit normal cost of the defined benefit plan,
    less the employee contribution, for each employee of that
    employer who has elected or who is deemed to have elected
    the benefits under Section 1-161 or who has made the
    election under subsection (c) of Section 1-161; for fiscal
    year 2021 and each fiscal year thereafter, the defined
    benefit normal cost of the defined benefit plan, less the
    employee contribution, plus 2%, for each employee of that
    employer who has elected or who is deemed to have elected
    the benefits under Section 1-161 or who has made the
    election under subsection (c) of Section 1-161; plus
        (ii) the amount required for that fiscal year to
    amortize any unfunded actuarial accrued liability
    associated with the present value of liabilities
    attributable to the employer's account under Section
    15-155.2, determined as a level percentage of payroll over
    a 30-year rolling amortization period.
    In determining contributions required under item (i) of
this subsection, the System shall determine an aggregate rate
for all employers, expressed as a percentage of projected
payroll.
    In determining the contributions required under item (ii)
of this subsection, the amount shall be computed by the System
on the basis of the actuarial assumptions and tables used in
the most recent actuarial valuation of the System that is
available at the time of the computation.
    The contributions required under this subsection (a-2)
shall be paid by an employer concurrently with that employer's
payroll payment period. The State, as the actual employer of an
employee, shall make the required contributions under this
subsection.
    As used in this subsection, "academic year" means the
12-month period beginning September 1.
    (b) If an employee is paid from trust or federal funds, the
employer shall pay to the Board contributions from those funds
which are sufficient to cover the accruing normal costs on
behalf of the employee. However, universities having employees
who are compensated out of local auxiliary funds, income funds,
or service enterprise funds are not required to pay such
contributions on behalf of those employees. The local auxiliary
funds, income funds, and service enterprise funds of
universities shall not be considered trust funds for the
purpose of this Article, but funds of alumni associations,
foundations, and athletic associations which are affiliated
with the universities included as employers under this Article
and other employers which do not receive State appropriations
are considered to be trust funds for the purpose of this
Article.
    (b-1) The City of Urbana and the City of Champaign shall
each make employer contributions to this System for their
respective firefighter employees who participate in this
System pursuant to subsection (h) of Section 15-107. The rate
of contributions to be made by those municipalities shall be
determined annually by the Board on the basis of the actuarial
assumptions adopted by the Board and the recommendations of the
actuary, and shall be expressed as a percentage of salary for
each such employee. The Board shall certify the rate to the
affected municipalities as soon as may be practical. The
employer contributions required under this subsection shall be
remitted by the municipality to the System at the same time and
in the same manner as employee contributions.
    (c) Through State fiscal year 1995: The total employer
contribution shall be apportioned among the various funds of
the State and other employers, whether trust, federal, or other
funds, in accordance with actuarial procedures approved by the
Board. State of Illinois contributions for employers receiving
State appropriations for personal services shall be payable
from appropriations made to the employers or to the System. The
contributions for Class I community colleges covering earnings
other than those paid from trust and federal funds, shall be
payable solely from appropriations to the Illinois Community
College Board or the System for employer contributions.
    (d) Beginning in State fiscal year 1996, the required State
contributions to the System shall be appropriated directly to
the System and shall be payable through vouchers issued in
accordance with subsection (c) of Section 15-165, except as
provided in subsection (g).
    (e) The State Comptroller shall draw warrants payable to
the System upon proper certification by the System or by the
employer in accordance with the appropriation laws and this
Code.
    (f) Normal costs under this Section means liability for
pensions and other benefits which accrues to the System because
of the credits earned for service rendered by the participants
during the fiscal year and expenses of administering the
System, but shall not include the principal of or any
redemption premium or interest on any bonds issued by the Board
or any expenses incurred or deposits required in connection
therewith.
    (g) If the amount of a participant's earnings for any
academic year used to determine the final rate of earnings,
determined on a full-time equivalent basis, exceeds the amount
of his or her earnings with the same employer for the previous
academic year, determined on a full-time equivalent basis, by
more than 6%, the participant's employer shall pay to the
System, in addition to all other payments required under this
Section and in accordance with guidelines established by the
System, the present value of the increase in benefits resulting
from the portion of the increase in earnings that is in excess
of 6%. This present value shall be computed by the System on
the basis of the actuarial assumptions and tables used in the
most recent actuarial valuation of the System that is available
at the time of the computation. The System may require the
employer to provide any pertinent information or
documentation.
    Whenever it determines that a payment is or may be required
under this subsection (g), the System shall calculate the
amount of the payment and bill the employer for that amount.
The bill shall specify the calculations used to determine the
amount due. If the employer disputes the amount of the bill, it
may, within 30 days after receipt of the bill, apply to the
System in writing for a recalculation. The application must
specify in detail the grounds of the dispute and, if the
employer asserts that the calculation is subject to subsection
(h) or (i) of this Section, must include an affidavit setting
forth and attesting to all facts within the employer's
knowledge that are pertinent to the applicability of subsection
(h) or (i). Upon receiving a timely application for
recalculation, the System shall review the application and, if
appropriate, recalculate the amount due.
    The employer contributions required under this subsection
(g) may be paid in the form of a lump sum within 90 days after
receipt of the bill. If the employer contributions are not paid
within 90 days after receipt of the bill, then interest will be
charged at a rate equal to the System's annual actuarially
assumed rate of return on investment compounded annually from
the 91st day after receipt of the bill. Payments must be
concluded within 3 years after the employer's receipt of the
bill.
    When assessing payment for any amount due under this
subsection (g), the System shall include earnings, to the
extent not established by a participant under Section 15-113.11
or 15-113.12, that would have been paid to the participant had
the participant not taken (i) periods of voluntary or
involuntary furlough occurring on or after July 1, 2015 and on
or before June 30, 2017 or (ii) periods of voluntary pay
reduction in lieu of furlough occurring on or after July 1,
2015 and on or before June 30, 2017. Determining earnings that
would have been paid to a participant had the participant not
taken periods of voluntary or involuntary furlough or periods
of voluntary pay reduction shall be the responsibility of the
employer, and shall be reported in a manner prescribed by the
System.
    (h) This subsection (h) applies only to payments made or
salary increases given on or after June 1, 2005 but before July
1, 2011. The changes made by Public Act 94-1057 shall not
require the System to refund any payments received before July
31, 2006 (the effective date of Public Act 94-1057).
    When assessing payment for any amount due under subsection
(g), the System shall exclude earnings increases paid to
participants under contracts or collective bargaining
agreements entered into, amended, or renewed before June 1,
2005.
    When assessing payment for any amount due under subsection
(g), the System shall exclude earnings increases paid to a
participant at a time when the participant is 10 or more years
from retirement eligibility under Section 15-135.
    When assessing payment for any amount due under subsection
(g), the System shall exclude earnings increases resulting from
overload work, including a contract for summer teaching, or
overtime when the employer has certified to the System, and the
System has approved the certification, that: (i) in the case of
overloads (A) the overload work is for the sole purpose of
academic instruction in excess of the standard number of
instruction hours for a full-time employee occurring during the
academic year that the overload is paid and (B) the earnings
increases are equal to or less than the rate of pay for
academic instruction computed using the participant's current
salary rate and work schedule; and (ii) in the case of
overtime, the overtime was necessary for the educational
mission.
    When assessing payment for any amount due under subsection
(g), the System shall exclude any earnings increase resulting
from (i) a promotion for which the employee moves from one
classification to a higher classification under the State
Universities Civil Service System, (ii) a promotion in academic
rank for a tenured or tenure-track faculty position, or (iii) a
promotion that the Illinois Community College Board has
recommended in accordance with subsection (k) of this Section.
These earnings increases shall be excluded only if the
promotion is to a position that has existed and been filled by
a member for no less than one complete academic year and the
earnings increase as a result of the promotion is an increase
that results in an amount no greater than the average salary
paid for other similar positions.
    (i) When assessing payment for any amount due under
subsection (g), the System shall exclude any salary increase
described in subsection (h) of this Section given on or after
July 1, 2011 but before July 1, 2014 under a contract or
collective bargaining agreement entered into, amended, or
renewed on or after June 1, 2005 but before July 1, 2011.
Notwithstanding any other provision of this Section, any
payments made or salary increases given after June 30, 2014
shall be used in assessing payment for any amount due under
subsection (g) of this Section.
    (j) The System shall prepare a report and file copies of
the report with the Governor and the General Assembly by
January 1, 2007 that contains all of the following information:
        (1) The number of recalculations required by the
    changes made to this Section by Public Act 94-1057 for each
    employer.
        (2) The dollar amount by which each employer's
    contribution to the System was changed due to
    recalculations required by Public Act 94-1057.
        (3) The total amount the System received from each
    employer as a result of the changes made to this Section by
    Public Act 94-4.
        (4) The increase in the required State contribution
    resulting from the changes made to this Section by Public
    Act 94-1057.
    (j-5) For academic years beginning on or after July 1,
2017, if the amount of a participant's earnings for any school
year, determined on a full-time equivalent basis, exceeds the
amount of the salary set for the Governor, the participant's
employer shall pay to the System, in addition to all other
payments required under this Section and in accordance with
guidelines established by the System, an amount determined by
the System to be equal to the employer normal cost, as
established by the System and expressed as a total percentage
of payroll, multiplied by the amount of earnings in excess of
the amount of the salary set for the Governor. This amount
shall be computed by the System on the basis of the actuarial
assumptions and tables used in the most recent actuarial
valuation of the System that is available at the time of the
computation. The System may require the employer to provide any
pertinent information or documentation.
    Whenever it determines that a payment is or may be required
under this subsection, the System shall calculate the amount of
the payment and bill the employer for that amount. The bill
shall specify the calculations used to determine the amount
due. If the employer disputes the amount of the bill, it may,
within 30 days after receipt of the bill, apply to the System
in writing for a recalculation. The application must specify in
detail the grounds of the dispute. Upon receiving a timely
application for recalculation, the System shall review the
application and, if appropriate, recalculate the amount due.
    The employer contributions required under this subsection
may be paid in the form of a lump sum within 90 days after
receipt of the bill. If the employer contributions are not paid
within 90 days after receipt of the bill, then interest will be
charged at a rate equal to the System's annual actuarially
assumed rate of return on investment compounded annually from
the 91st day after receipt of the bill. Payments must be
concluded within 3 years after the employer's receipt of the
bill.
    (k) The Illinois Community College Board shall adopt rules
for recommending lists of promotional positions submitted to
the Board by community colleges and for reviewing the
promotional lists on an annual basis. When recommending
promotional lists, the Board shall consider the similarity of
the positions submitted to those positions recognized for State
universities by the State Universities Civil Service System.
The Illinois Community College Board shall file a copy of its
findings with the System. The System shall consider the
findings of the Illinois Community College Board when making
determinations under this Section. The System shall not exclude
any earnings increases resulting from a promotion when the
promotion was not submitted by a community college. Nothing in
this subsection (k) shall require any community college to
submit any information to the Community College Board.
    (l) For purposes of determining the required State
contribution to the System, the value of the System's assets
shall be equal to the actuarial value of the System's assets,
which shall be calculated as follows:
    As of June 30, 2008, the actuarial value of the System's
assets shall be equal to the market value of the assets as of
that date. In determining the actuarial value of the System's
assets for fiscal years after June 30, 2008, any actuarial
gains or losses from investment return incurred in a fiscal
year shall be recognized in equal annual amounts over the
5-year period following that fiscal year.
    (m) For purposes of determining the required State
contribution to the system for a particular year, the actuarial
value of assets shall be assumed to earn a rate of return equal
to the system's actuarially assumed rate of return.
(Source: P.A. 98-92, eff. 7-16-13; 98-463, eff. 8-16-13;
99-897, eff. 1-1-17.)
 
    (40 ILCS 5/15-155.2 new)
    Sec. 15-155.2. Individual employer accounts.
    (a) The System shall create and maintain an individual
account for each employer for the purposes of determining
employer contributions under subsection (a-2) of Section
15-155. Each employer's account shall be notionally charged
with the liabilities attributable to that employer and credited
with the assets attributable to that employer.
    (b) Beginning with fiscal year 2018, the System shall
assign notional liabilities to each employer's account, equal
to the amount of employer contributions required to be made by
the employer pursuant to items (i) and (ii) of subsection (a-2)
of Section 15-155, plus any unfunded actuarial accrued
liability associated with the defined benefits attributable to
the employer's employees who first became participants on or
after the implementation date and the employer's employees who
made the election under subsection (c-5) of Section 1-161.
    (c) Beginning with fiscal year 2018, the System shall
assign notional assets to each employer's account equal to the
amounts of employer contributions made pursuant to items (i)
and (ii) of subsection (a-2) of Section 15-155.
 
    (40 ILCS 5/15-165)   (from Ch. 108 1/2, par. 15-165)
    (Text of Section WITHOUT the changes made by P.A. 98-599,
which has been held unconstitutional)
    Sec. 15-165. To certify amounts and submit vouchers.
    (a) The Board shall certify to the Governor on or before
November 15 of each year until November 15, 2011 the
appropriation required from State funds for the purposes of
this System for the following fiscal year. The certification
under this subsection (a) shall include a copy of the actuarial
recommendations upon which it is based and shall specifically
identify the System's projected State normal cost for that
fiscal year and the projected State cost for the self-managed
plan for that fiscal year.
    On or before May 1, 2004, the Board shall recalculate and
recertify to the Governor the amount of the required State
contribution to the System for State fiscal year 2005, taking
into account the amounts appropriated to and received by the
System under subsection (d) of Section 7.2 of the General
Obligation Bond Act.
    On or before July 1, 2005, the Board shall recalculate and
recertify to the Governor the amount of the required State
contribution to the System for State fiscal year 2006, taking
into account the changes in required State contributions made
by this amendatory Act of the 94th General Assembly.
    On or before April 1, 2011, the Board shall recalculate and
recertify to the Governor the amount of the required State
contribution to the System for State fiscal year 2011, applying
the changes made by Public Act 96-889 to the System's assets
and liabilities as of June 30, 2009 as though Public Act 96-889
was approved on that date.
    (a-5) On or before November 1 of each year, beginning
November 1, 2012, the Board shall submit to the State Actuary,
the Governor, and the General Assembly a proposed certification
of the amount of the required State contribution to the System
for the next fiscal year, along with all of the actuarial
assumptions, calculations, and data upon which that proposed
certification is based. On or before January 1 of each year,
beginning January 1, 2013, the State Actuary shall issue a
preliminary report concerning the proposed certification and
identifying, if necessary, recommended changes in actuarial
assumptions that the Board must consider before finalizing its
certification of the required State contributions. On or before
January 15, 2013 and each January 15 thereafter, the Board
shall certify to the Governor and the General Assembly the
amount of the required State contribution for the next fiscal
year. The Board's certification must note, in a written
response to the State Actuary, any deviations from the State
Actuary's recommended changes, the reason or reasons for not
following the State Actuary's recommended changes, and the
fiscal impact of not following the State Actuary's recommended
changes on the required State contribution.
    (a-10) By November 1, 2017, the Board shall recalculate and
recertify to the State Actuary, the Governor, and the General
Assembly the amount of the State contribution to the System for
State fiscal year 2018, taking into account the changes in
required State contributions made by this amendatory Act of the
100th General Assembly. The State Actuary shall review the
assumptions and valuations underlying the Board's revised
certification and issue a preliminary report concerning the
proposed recertification and identifying, if necessary,
recommended changes in actuarial assumptions that the Board
must consider before finalizing its certification of the
required State contributions. The Board's final certification
must note any deviations from the State Actuary's recommended
changes, the reason or reasons for not following the State
Actuary's recommended changes, and the fiscal impact of not
following the State Actuary's recommended changes on the
required State contribution.
    (b) The Board shall certify to the State Comptroller or
employer, as the case may be, from time to time, by its
chairperson and secretary, with its seal attached, the amounts
payable to the System from the various funds.
    (c) Beginning in State fiscal year 1996, on or as soon as
possible after the 15th day of each month the Board shall
submit vouchers for payment of State contributions to the
System, in a total monthly amount of one-twelfth of the
required annual State contribution certified under subsection
(a). From the effective date of this amendatory Act of the 93rd
General Assembly through June 30, 2004, the Board shall not
submit vouchers for the remainder of fiscal year 2004 in excess
of the fiscal year 2004 certified contribution amount
determined under this Section after taking into consideration
the transfer to the System under subsection (b) of Section
6z-61 of the State Finance Act. These vouchers shall be paid by
the State Comptroller and Treasurer by warrants drawn on the
funds appropriated to the System for that fiscal year.
    If in any month the amount remaining unexpended from all
other appropriations to the System for the applicable fiscal
year (including the appropriations to the System under Section
8.12 of the State Finance Act and Section 1 of the State
Pension Funds Continuing Appropriation Act) is less than the
amount lawfully vouchered under this Section, the difference
shall be paid from the General Revenue Fund under the
continuing appropriation authority provided in Section 1.1 of
the State Pension Funds Continuing Appropriation Act.
    (d) So long as the payments received are the full amount
lawfully vouchered under this Section, payments received by the
System under this Section shall be applied first toward the
employer contribution to the self-managed plan established
under Section 15-158.2. Payments shall be applied second toward
the employer's portion of the normal costs of the System, as
defined in subsection (f) of Section 15-155. The balance shall
be applied toward the unfunded actuarial liabilities of the
System.
    (e) In the event that the System does not receive, as a
result of legislative enactment or otherwise, payments
sufficient to fully fund the employer contribution to the
self-managed plan established under Section 15-158.2 and to
fully fund that portion of the employer's portion of the normal
costs of the System, as calculated in accordance with Section
15-155(a-1), then any payments received shall be applied
proportionately to the optional retirement program established
under Section 15-158.2 and to the employer's portion of the
normal costs of the System, as calculated in accordance with
Section 15-155(a-1).
(Source: P.A. 97-694, eff. 6-18-12; 98-92, eff. 7-16-13.)
 
    (40 ILCS 5/15-198)
    (Text of Section WITHOUT the changes made by P.A. 98-599,
which has been held unconstitutional)
    Sec. 15-198. Application and expiration of new benefit
increases.
    (a) As used in this Section, "new benefit increase" means
an increase in the amount of any benefit provided under this
Article, or an expansion of the conditions of eligibility for
any benefit under this Article, that results from an amendment
to this Code that takes effect after the effective date of this
amendatory Act of the 94th General Assembly. "New benefit
increase", however, does not include any benefit increase
resulting from the changes made to Article 1 or this Article by
this amendatory Act of the 100th General Assembly.
    (b) Notwithstanding any other provision of this Code or any
subsequent amendment to this Code, every new benefit increase
is subject to this Section and shall be deemed to be granted
only in conformance with and contingent upon compliance with
the provisions of this Section.
    (c) The Public Act enacting a new benefit increase must
identify and provide for payment to the System of additional
funding at least sufficient to fund the resulting annual
increase in cost to the System as it accrues.
    Every new benefit increase is contingent upon the General
Assembly providing the additional funding required under this
subsection. The Commission on Government Forecasting and
Accountability shall analyze whether adequate additional
funding has been provided for the new benefit increase and
shall report its analysis to the Public Pension Division of the
Department of Insurance Financial and Professional Regulation.
A new benefit increase created by a Public Act that does not
include the additional funding required under this subsection
is null and void. If the Public Pension Division determines
that the additional funding provided for a new benefit increase
under this subsection is or has become inadequate, it may so
certify to the Governor and the State Comptroller and, in the
absence of corrective action by the General Assembly, the new
benefit increase shall expire at the end of the fiscal year in
which the certification is made.
    (d) Every new benefit increase shall expire 5 years after
its effective date or on such earlier date as may be specified
in the language enacting the new benefit increase or provided
under subsection (c). This does not prevent the General
Assembly from extending or re-creating a new benefit increase
by law.
    (e) Except as otherwise provided in the language creating
the new benefit increase, a new benefit increase that expires
under this Section continues to apply to persons who applied
and qualified for the affected benefit while the new benefit
increase was in effect and to the affected beneficiaries and
alternate payees of such persons, but does not apply to any
other person, including without limitation a person who
continues in service after the expiration date and did not
apply and qualify for the affected benefit while the new
benefit increase was in effect.
(Source: P.A. 94-4, eff. 6-1-05.)
 
    (40 ILCS 5/16-158)   (from Ch. 108 1/2, par. 16-158)
    (Text of Section WITHOUT the changes made by P.A. 98-599,
which has been held unconstitutional)
    Sec. 16-158. Contributions by State and other employing
units.
    (a) The State shall make contributions to the System by
means of appropriations from the Common School Fund and other
State funds of amounts which, together with other employer
contributions, employee contributions, investment income, and
other income, will be sufficient to meet the cost of
maintaining and administering the System on a 90% funded basis
in accordance with actuarial recommendations.
    The Board shall determine the amount of State contributions
required for each fiscal year on the basis of the actuarial
tables and other assumptions adopted by the Board and the
recommendations of the actuary, using the formula in subsection
(b-3).
    (a-1) Annually, on or before November 15 until November 15,
2011, the Board shall certify to the Governor the amount of the
required State contribution for the coming fiscal year. The
certification under this subsection (a-1) shall include a copy
of the actuarial recommendations upon which it is based and
shall specifically identify the System's projected State
normal cost for that fiscal year.
    On or before May 1, 2004, the Board shall recalculate and
recertify to the Governor the amount of the required State
contribution to the System for State fiscal year 2005, taking
into account the amounts appropriated to and received by the
System under subsection (d) of Section 7.2 of the General
Obligation Bond Act.
    On or before July 1, 2005, the Board shall recalculate and
recertify to the Governor the amount of the required State
contribution to the System for State fiscal year 2006, taking
into account the changes in required State contributions made
by this amendatory Act of the 94th General Assembly.
    On or before April 1, 2011, the Board shall recalculate and
recertify to the Governor the amount of the required State
contribution to the System for State fiscal year 2011, applying
the changes made by Public Act 96-889 to the System's assets
and liabilities as of June 30, 2009 as though Public Act 96-889
was approved on that date.
    (a-5) On or before November 1 of each year, beginning
November 1, 2012, the Board shall submit to the State Actuary,
the Governor, and the General Assembly a proposed certification
of the amount of the required State contribution to the System
for the next fiscal year, along with all of the actuarial
assumptions, calculations, and data upon which that proposed
certification is based. On or before January 1 of each year,
beginning January 1, 2013, the State Actuary shall issue a
preliminary report concerning the proposed certification and
identifying, if necessary, recommended changes in actuarial
assumptions that the Board must consider before finalizing its
certification of the required State contributions. On or before
January 15, 2013 and each January 15 thereafter, the Board
shall certify to the Governor and the General Assembly the
amount of the required State contribution for the next fiscal
year. The Board's certification must note any deviations from
the State Actuary's recommended changes, the reason or reasons
for not following the State Actuary's recommended changes, and
the fiscal impact of not following the State Actuary's
recommended changes on the required State contribution.
    (a-10) By November 1, 2017, the Board shall recalculate and
recertify to the State Actuary, the Governor, and the General
Assembly the amount of the State contribution to the System for
State fiscal year 2018, taking into account the changes in
required State contributions made by this amendatory Act of the
100th General Assembly. The State Actuary shall review the
assumptions and valuations underlying the Board's revised
certification and issue a preliminary report concerning the
proposed recertification and identifying, if necessary,
recommended changes in actuarial assumptions that the Board
must consider before finalizing its certification of the
required State contributions. The Board's final certification
must note any deviations from the State Actuary's recommended
changes, the reason or reasons for not following the State
Actuary's recommended changes, and the fiscal impact of not
following the State Actuary's recommended changes on the
required State contribution.
    (b) Through State fiscal year 1995, the State contributions
shall be paid to the System in accordance with Section 18-7 of
the School Code.
    (b-1) Beginning in State fiscal year 1996, on the 15th day
of each month, or as soon thereafter as may be practicable, the
Board shall submit vouchers for payment of State contributions
to the System, in a total monthly amount of one-twelfth of the
required annual State contribution certified under subsection
(a-1). From the effective date of this amendatory Act of the
93rd General Assembly through June 30, 2004, the Board shall
not submit vouchers for the remainder of fiscal year 2004 in
excess of the fiscal year 2004 certified contribution amount
determined under this Section after taking into consideration
the transfer to the System under subsection (a) of Section
6z-61 of the State Finance Act. These vouchers shall be paid by
the State Comptroller and Treasurer by warrants drawn on the
funds appropriated to the System for that fiscal year.
    If in any month the amount remaining unexpended from all
other appropriations to the System for the applicable fiscal
year (including the appropriations to the System under Section
8.12 of the State Finance Act and Section 1 of the State
Pension Funds Continuing Appropriation Act) is less than the
amount lawfully vouchered under this subsection, the
difference shall be paid from the Common School Fund under the
continuing appropriation authority provided in Section 1.1 of
the State Pension Funds Continuing Appropriation Act.
    (b-2) Allocations from the Common School Fund apportioned
to school districts not coming under this System shall not be
diminished or affected by the provisions of this Article.
    (b-3) For State fiscal years 2012 through 2045, the minimum
contribution to the System to be made by the State for each
fiscal year shall be an amount determined by the System to be
sufficient to bring the total assets of the System up to 90% of
the total actuarial liabilities of the System by the end of
State fiscal year 2045. In making these determinations, the
required State contribution shall be calculated each year as a
level percentage of payroll over the years remaining to and
including fiscal year 2045 and shall be determined under the
projected unit credit actuarial cost method.
    For each of State fiscal years 2018, 2019, and 2020, the
State shall make an additional contribution to the System equal
to 2% of the total payroll of each employee who is deemed to
have elected the benefits under Section 1-161 or who has made
the election under subsection (c) of Section 1-161.
    A change in an actuarial or investment assumption that
increases or decreases the required State contribution and
first applies in State fiscal year 2018 or thereafter shall be
implemented in equal annual amounts over a 5-year period
beginning in the State fiscal year in which the actuarial
change first applies to the required State contribution.
    A change in an actuarial or investment assumption that
increases or decreases the required State contribution and
first applied to the State contribution in fiscal year 2014,
2015, 2016, or 2017 shall be implemented:
        (i) as already applied in State fiscal years before
    2018; and
        (ii) in the portion of the 5-year period beginning in
    the State fiscal year in which the actuarial change first
    applied that occurs in State fiscal year 2018 or
    thereafter, by calculating the change in equal annual
    amounts over that 5-year period and then implementing it at
    the resulting annual rate in each of the remaining fiscal
    years in that 5-year period.
    For State fiscal years 1996 through 2005, the State
contribution to the System, as a percentage of the applicable
employee payroll, shall be increased in equal annual increments
so that by State fiscal year 2011, the State is contributing at
the rate required under this Section; except that in the
following specified State fiscal years, the State contribution
to the System shall not be less than the following indicated
percentages of the applicable employee payroll, even if the
indicated percentage will produce a State contribution in
excess of the amount otherwise required under this subsection
and subsection (a), and notwithstanding any contrary
certification made under subsection (a-1) before the effective
date of this amendatory Act of 1998: 10.02% in FY 1999; 10.77%
in FY 2000; 11.47% in FY 2001; 12.16% in FY 2002; 12.86% in FY
2003; and 13.56% in FY 2004.
    Notwithstanding any other provision of this Article, the
total required State contribution for State fiscal year 2006 is
$534,627,700.
    Notwithstanding any other provision of this Article, the
total required State contribution for State fiscal year 2007 is
$738,014,500.
    For each of State fiscal years 2008 through 2009, the State
contribution to the System, as a percentage of the applicable
employee payroll, shall be increased in equal annual increments
from the required State contribution for State fiscal year
2007, so that by State fiscal year 2011, the State is
contributing at the rate otherwise required under this Section.
    Notwithstanding any other provision of this Article, the
total required State contribution for State fiscal year 2010 is
$2,089,268,000 and shall be made from the proceeds of bonds
sold in fiscal year 2010 pursuant to Section 7.2 of the General
Obligation Bond Act, less (i) the pro rata share of bond sale
expenses determined by the System's share of total bond
proceeds, (ii) any amounts received from the Common School Fund
in fiscal year 2010, and (iii) any reduction in bond proceeds
due to the issuance of discounted bonds, if applicable.
    Notwithstanding any other provision of this Article, the
total required State contribution for State fiscal year 2011 is
the amount recertified by the System on or before April 1, 2011
pursuant to subsection (a-1) of this Section and shall be made
from the proceeds of bonds sold in fiscal year 2011 pursuant to
Section 7.2 of the General Obligation Bond Act, less (i) the
pro rata share of bond sale expenses determined by the System's
share of total bond proceeds, (ii) any amounts received from
the Common School Fund in fiscal year 2011, and (iii) any
reduction in bond proceeds due to the issuance of discounted
bonds, if applicable. This amount shall include, in addition to
the amount certified by the System, an amount necessary to meet
employer contributions required by the State as an employer
under paragraph (e) of this Section, which may also be used by
the System for contributions required by paragraph (a) of
Section 16-127.
    Beginning in State fiscal year 2046, the minimum State
contribution for each fiscal year shall be the amount needed to
maintain the total assets of the System at 90% of the total
actuarial liabilities of the System.
    Amounts received by the System pursuant to Section 25 of
the Budget Stabilization Act or Section 8.12 of the State
Finance Act in any fiscal year do not reduce and do not
constitute payment of any portion of the minimum State
contribution required under this Article in that fiscal year.
Such amounts shall not reduce, and shall not be included in the
calculation of, the required State contributions under this
Article in any future year until the System has reached a
funding ratio of at least 90%. A reference in this Article to
the "required State contribution" or any substantially similar
term does not include or apply to any amounts payable to the
System under Section 25 of the Budget Stabilization Act.
    Notwithstanding any other provision of this Section, the
required State contribution for State fiscal year 2005 and for
fiscal year 2008 and each fiscal year thereafter, as calculated
under this Section and certified under subsection (a-1), shall
not exceed an amount equal to (i) the amount of the required
State contribution that would have been calculated under this
Section for that fiscal year if the System had not received any
payments under subsection (d) of Section 7.2 of the General
Obligation Bond Act, minus (ii) the portion of the State's
total debt service payments for that fiscal year on the bonds
issued in fiscal year 2003 for the purposes of that Section
7.2, as determined and certified by the Comptroller, that is
the same as the System's portion of the total moneys
distributed under subsection (d) of Section 7.2 of the General
Obligation Bond Act. In determining this maximum for State
fiscal years 2008 through 2010, however, the amount referred to
in item (i) shall be increased, as a percentage of the
applicable employee payroll, in equal increments calculated
from the sum of the required State contribution for State
fiscal year 2007 plus the applicable portion of the State's
total debt service payments for fiscal year 2007 on the bonds
issued in fiscal year 2003 for the purposes of Section 7.2 of
the General Obligation Bond Act, so that, by State fiscal year
2011, the State is contributing at the rate otherwise required
under this Section.
    (b-4) Beginning in fiscal year 2018, each employer under
this Article shall pay to the System a required contribution
determined as a percentage of projected payroll and sufficient
to produce an annual amount equal to:
        (i) for each of fiscal years 2018, 2019, and 2020, the
    defined benefit normal cost of the defined benefit plan,
    less the employee contribution, for each employee of that
    employer who has elected or who is deemed to have elected
    the benefits under Section 1-161 or who has made the
    election under subsection (b) of Section 1-161; for fiscal
    year 2021 and each fiscal year thereafter, the defined
    benefit normal cost of the defined benefit plan, less the
    employee contribution, plus 2%, for each employee of that
    employer who has elected or who is deemed to have elected
    the benefits under Section 1-161 or who has made the
    election under subsection (b) of Section 1-161; plus
        (ii) the amount required for that fiscal year to
    amortize any unfunded actuarial accrued liability
    associated with the present value of liabilities
    attributable to the employer's account under Section
    16-158.3, determined as a level percentage of payroll over
    a 30-year rolling amortization period.
    In determining contributions required under item (i) of
this subsection, the System shall determine an aggregate rate
for all employers, expressed as a percentage of projected
payroll.
    In determining the contributions required under item (ii)
of this subsection, the amount shall be computed by the System
on the basis of the actuarial assumptions and tables used in
the most recent actuarial valuation of the System that is
available at the time of the computation.
    The contributions required under this subsection (b-4)
shall be paid by an employer concurrently with that employer's
payroll payment period. The State, as the actual employer of an
employee, shall make the required contributions under this
subsection.
    (c) Payment of the required State contributions and of all
pensions, retirement annuities, death benefits, refunds, and
other benefits granted under or assumed by this System, and all
expenses in connection with the administration and operation
thereof, are obligations of the State.
    If members are paid from special trust or federal funds
which are administered by the employing unit, whether school
district or other unit, the employing unit shall pay to the
System from such funds the full accruing retirement costs based
upon that service, which, beginning July 1, 2014, shall be at a
rate, expressed as a percentage of salary, equal to the total
minimum contribution to the System to be made by the State for
that fiscal year, including both normal cost and unfunded
liability components, expressed as a percentage of payroll, as
determined by the System under subsection (b-3) of this
Section. Employer contributions, based on salary paid to
members from federal funds, may be forwarded by the
distributing agency of the State of Illinois to the System
prior to allocation, in an amount determined in accordance with
guidelines established by such agency and the System. Any
contribution for fiscal year 2015 collected as a result of the
change made by this amendatory Act of the 98th General Assembly
shall be considered a State contribution under subsection (b-3)
of this Section.
    (d) Effective July 1, 1986, any employer of a teacher as
defined in paragraph (8) of Section 16-106 shall pay the
employer's normal cost of benefits based upon the teacher's
service, in addition to employee contributions, as determined
by the System. Such employer contributions shall be forwarded
monthly in accordance with guidelines established by the
System.
    However, with respect to benefits granted under Section
16-133.4 or 16-133.5 to a teacher as defined in paragraph (8)
of Section 16-106, the employer's contribution shall be 12%
(rather than 20%) of the member's highest annual salary rate
for each year of creditable service granted, and the employer
shall also pay the required employee contribution on behalf of
the teacher. For the purposes of Sections 16-133.4 and
16-133.5, a teacher as defined in paragraph (8) of Section
16-106 who is serving in that capacity while on leave of
absence from another employer under this Article shall not be
considered an employee of the employer from which the teacher
is on leave.
    (e) Beginning July 1, 1998, every employer of a teacher
shall pay to the System an employer contribution computed as
follows:
        (1) Beginning July 1, 1998 through June 30, 1999, the
    employer contribution shall be equal to 0.3% of each
    teacher's salary.
        (2) Beginning July 1, 1999 and thereafter, the employer
    contribution shall be equal to 0.58% of each teacher's
    salary.
The school district or other employing unit may pay these
employer contributions out of any source of funding available
for that purpose and shall forward the contributions to the
System on the schedule established for the payment of member
contributions.
    These employer contributions are intended to offset a
portion of the cost to the System of the increases in
retirement benefits resulting from this amendatory Act of 1998.
    Each employer of teachers is entitled to a credit against
the contributions required under this subsection (e) with
respect to salaries paid to teachers for the period January 1,
2002 through June 30, 2003, equal to the amount paid by that
employer under subsection (a-5) of Section 6.6 of the State
Employees Group Insurance Act of 1971 with respect to salaries
paid to teachers for that period.
    The additional 1% employee contribution required under
Section 16-152 by this amendatory Act of 1998 is the
responsibility of the teacher and not the teacher's employer,
unless the employer agrees, through collective bargaining or
otherwise, to make the contribution on behalf of the teacher.
    If an employer is required by a contract in effect on May
1, 1998 between the employer and an employee organization to
pay, on behalf of all its full-time employees covered by this
Article, all mandatory employee contributions required under
this Article, then the employer shall be excused from paying
the employer contribution required under this subsection (e)
for the balance of the term of that contract. The employer and
the employee organization shall jointly certify to the System
the existence of the contractual requirement, in such form as
the System may prescribe. This exclusion shall cease upon the
termination, extension, or renewal of the contract at any time
after May 1, 1998.
    (f) If the amount of a teacher's salary for any school year
used to determine final average salary exceeds the member's
annual full-time salary rate with the same employer for the
previous school year by more than 6%, the teacher's employer
shall pay to the System, in addition to all other payments
required under this Section and in accordance with guidelines
established by the System, the present value of the increase in
benefits resulting from the portion of the increase in salary
that is in excess of 6%. This present value shall be computed
by the System on the basis of the actuarial assumptions and
tables used in the most recent actuarial valuation of the
System that is available at the time of the computation. If a
teacher's salary for the 2005-2006 school year is used to
determine final average salary under this subsection (f), then
the changes made to this subsection (f) by Public Act 94-1057
shall apply in calculating whether the increase in his or her
salary is in excess of 6%. For the purposes of this Section,
change in employment under Section 10-21.12 of the School Code
on or after June 1, 2005 shall constitute a change in employer.
The System may require the employer to provide any pertinent
information or documentation. The changes made to this
subsection (f) by this amendatory Act of the 94th General
Assembly apply without regard to whether the teacher was in
service on or after its effective date.
    Whenever it determines that a payment is or may be required
under this subsection, the System shall calculate the amount of
the payment and bill the employer for that amount. The bill
shall specify the calculations used to determine the amount
due. If the employer disputes the amount of the bill, it may,
within 30 days after receipt of the bill, apply to the System
in writing for a recalculation. The application must specify in
detail the grounds of the dispute and, if the employer asserts
that the calculation is subject to subsection (g) or (h) of
this Section, must include an affidavit setting forth and
attesting to all facts within the employer's knowledge that are
pertinent to the applicability of that subsection. Upon
receiving a timely application for recalculation, the System
shall review the application and, if appropriate, recalculate
the amount due.
    The employer contributions required under this subsection
(f) may be paid in the form of a lump sum within 90 days after
receipt of the bill. If the employer contributions are not paid
within 90 days after receipt of the bill, then interest will be
charged at a rate equal to the System's annual actuarially
assumed rate of return on investment compounded annually from
the 91st day after receipt of the bill. Payments must be
concluded within 3 years after the employer's receipt of the
bill.
    (g) This subsection (g) applies only to payments made or
salary increases given on or after June 1, 2005 but before July
1, 2011. The changes made by Public Act 94-1057 shall not
require the System to refund any payments received before July
31, 2006 (the effective date of Public Act 94-1057).
    When assessing payment for any amount due under subsection
(f), the System shall exclude salary increases paid to teachers
under contracts or collective bargaining agreements entered
into, amended, or renewed before June 1, 2005.
    When assessing payment for any amount due under subsection
(f), the System shall exclude salary increases paid to a
teacher at a time when the teacher is 10 or more years from
retirement eligibility under Section 16-132 or 16-133.2.
    When assessing payment for any amount due under subsection
(f), the System shall exclude salary increases resulting from
overload work, including summer school, when the school
district has certified to the System, and the System has
approved the certification, that (i) the overload work is for
the sole purpose of classroom instruction in excess of the
standard number of classes for a full-time teacher in a school
district during a school year and (ii) the salary increases are
equal to or less than the rate of pay for classroom instruction
computed on the teacher's current salary and work schedule.
    When assessing payment for any amount due under subsection
(f), the System shall exclude a salary increase resulting from
a promotion (i) for which the employee is required to hold a
certificate or supervisory endorsement issued by the State
Teacher Certification Board that is a different certification
or supervisory endorsement than is required for the teacher's
previous position and (ii) to a position that has existed and
been filled by a member for no less than one complete academic
year and the salary increase from the promotion is an increase
that results in an amount no greater than the lesser of the
average salary paid for other similar positions in the district
requiring the same certification or the amount stipulated in
the collective bargaining agreement for a similar position
requiring the same certification.
    When assessing payment for any amount due under subsection
(f), the System shall exclude any payment to the teacher from
the State of Illinois or the State Board of Education over
which the employer does not have discretion, notwithstanding
that the payment is included in the computation of final
average salary.
    (h) When assessing payment for any amount due under
subsection (f), the System shall exclude any salary increase
described in subsection (g) of this Section given on or after
July 1, 2011 but before July 1, 2014 under a contract or
collective bargaining agreement entered into, amended, or
renewed on or after June 1, 2005 but before July 1, 2011.
Notwithstanding any other provision of this Section, any
payments made or salary increases given after June 30, 2014
shall be used in assessing payment for any amount due under
subsection (f) of this Section.
    (i) The System shall prepare a report and file copies of
the report with the Governor and the General Assembly by
January 1, 2007 that contains all of the following information:
        (1) The number of recalculations required by the
    changes made to this Section by Public Act 94-1057 for each
    employer.
        (2) The dollar amount by which each employer's
    contribution to the System was changed due to
    recalculations required by Public Act 94-1057.
        (3) The total amount the System received from each
    employer as a result of the changes made to this Section by
    Public Act 94-4.
        (4) The increase in the required State contribution
    resulting from the changes made to this Section by Public
    Act 94-1057.
    (i-5) For school years beginning on or after July 1, 2017,
if the amount of a participant's salary for any school year,
determined on a full-time equivalent basis, exceeds the amount
of the salary set for the Governor, the participant's employer
shall pay to the System, in addition to all other payments
required under this Section and in accordance with guidelines
established by the System, an amount determined by the System
to be equal to the employer normal cost, as established by the
System and expressed as a total percentage of payroll,
multiplied by the amount of salary in excess of the amount of
the salary set for the Governor. This amount shall be computed
by the System on the basis of the actuarial assumptions and
tables used in the most recent actuarial valuation of the
System that is available at the time of the computation. The
System may require the employer to provide any pertinent
information or documentation.
    Whenever it determines that a payment is or may be required
under this subsection, the System shall calculate the amount of
the payment and bill the employer for that amount. The bill
shall specify the calculations used to determine the amount
due. If the employer disputes the amount of the bill, it may,
within 30 days after receipt of the bill, apply to the System
in writing for a recalculation. The application must specify in
detail the grounds of the dispute. Upon receiving a timely
application for recalculation, the System shall review the
application and, if appropriate, recalculate the amount due.
    The employer contributions required under this subsection
may be paid in the form of a lump sum within 90 days after
receipt of the bill. If the employer contributions are not paid
within 90 days after receipt of the bill, then interest will be
charged at a rate equal to the System's annual actuarially
assumed rate of return on investment compounded annually from
the 91st day after receipt of the bill. Payments must be
concluded within 3 years after the employer's receipt of the
bill.
    (j) For purposes of determining the required State
contribution to the System, the value of the System's assets
shall be equal to the actuarial value of the System's assets,
which shall be calculated as follows:
    As of June 30, 2008, the actuarial value of the System's
assets shall be equal to the market value of the assets as of
that date. In determining the actuarial value of the System's
assets for fiscal years after June 30, 2008, any actuarial
gains or losses from investment return incurred in a fiscal
year shall be recognized in equal annual amounts over the
5-year period following that fiscal year.
    (k) For purposes of determining the required State
contribution to the system for a particular year, the actuarial
value of assets shall be assumed to earn a rate of return equal
to the system's actuarially assumed rate of return.
(Source: P.A. 96-43, eff. 7-15-09; 96-1497, eff. 1-14-11;
96-1511, eff. 1-27-11; 96-1554, eff. 3-18-11; 97-694, eff.
6-18-12; 97-813, eff. 7-13-12; 98-674, eff. 6-30-14.)
 
    (40 ILCS 5/16-158.3 new)
    Sec. 16-158.3. Individual employer accounts.
    (a) The System shall create and maintain an individual
account for each employer for the purposes of determining
employer contributions under subsection (b-4) of Section
16-158. Each employer's account shall be notionally charged
with the liabilities attributable to that employer and credited
with the assets attributable to that employer.
    (b) Beginning with fiscal year 2018, the System shall
assign notional liabilities to each employer's account, equal
to the amount of the employer contributions required to be made
by the employer pursuant to items (i) and (ii) of subsection
(b-4) of Section 16-158, plus any unfunded actuarial accrued
liability associated with the defined benefits attributable to
the employer's employees who first became members on or after
the implementation date and the employer's employees who made
the election under subsection (c-5) of Section 1-161.
    (c) Beginning with fiscal year 2018, the System shall
assign notional assets to each employer's account equal to the
amounts of employer contributions made pursuant to items (i)
and (ii) of subsection (b-4) of Section 16-158.
 
    (40 ILCS 5/16-203)
    (Text of Section WITHOUT the changes made by P.A. 98-599,
which has been held unconstitutional)
    Sec. 16-203. Application and expiration of new benefit
increases.
    (a) As used in this Section, "new benefit increase" means
an increase in the amount of any benefit provided under this
Article, or an expansion of the conditions of eligibility for
any benefit under this Article, that results from an amendment
to this Code that takes effect after June 1, 2005 (the
effective date of Public Act 94-4). "New benefit increase",
however, does not include any benefit increase resulting from
the changes made to Article 1 or this Article by Public Act
95-910 or this amendatory Act of the 100th General Assembly
this amendatory Act of the 95th General Assembly.
    (b) Notwithstanding any other provision of this Code or any
subsequent amendment to this Code, every new benefit increase
is subject to this Section and shall be deemed to be granted
only in conformance with and contingent upon compliance with
the provisions of this Section.
    (c) The Public Act enacting a new benefit increase must
identify and provide for payment to the System of additional
funding at least sufficient to fund the resulting annual
increase in cost to the System as it accrues.
    Every new benefit increase is contingent upon the General
Assembly providing the additional funding required under this
subsection. The Commission on Government Forecasting and
Accountability shall analyze whether adequate additional
funding has been provided for the new benefit increase and
shall report its analysis to the Public Pension Division of the
Department of Insurance Financial and Professional Regulation.
A new benefit increase created by a Public Act that does not
include the additional funding required under this subsection
is null and void. If the Public Pension Division determines
that the additional funding provided for a new benefit increase
under this subsection is or has become inadequate, it may so
certify to the Governor and the State Comptroller and, in the
absence of corrective action by the General Assembly, the new
benefit increase shall expire at the end of the fiscal year in
which the certification is made.
    (d) Every new benefit increase shall expire 5 years after
its effective date or on such earlier date as may be specified
in the language enacting the new benefit increase or provided
under subsection (c). This does not prevent the General
Assembly from extending or re-creating a new benefit increase
by law.
    (e) Except as otherwise provided in the language creating
the new benefit increase, a new benefit increase that expires
under this Section continues to apply to persons who applied
and qualified for the affected benefit while the new benefit
increase was in effect and to the affected beneficiaries and
alternate payees of such persons, but does not apply to any
other person, including without limitation a person who
continues in service after the expiration date and did not
apply and qualify for the affected benefit while the new
benefit increase was in effect.
(Source: P.A. 94-4, eff. 6-1-05; 95-910, eff. 8-26-08.)
 
    (40 ILCS 5/18-131)  (from Ch. 108 1/2, par. 18-131)
    Sec. 18-131. Financing; employer contributions.
    (a) The State of Illinois shall make contributions to this
System by appropriations of the amounts which, together with
the contributions of participants, net earnings on
investments, and other income, will meet the costs of
maintaining and administering this System on a 90% funded basis
in accordance with actuarial recommendations.
    (b) The Board shall determine the amount of State
contributions required for each fiscal year on the basis of the
actuarial tables and other assumptions adopted by the Board and
the prescribed rate of interest, using the formula in
subsection (c).
    (c) For State fiscal years 2012 through 2045, the minimum
contribution to the System to be made by the State for each
fiscal year shall be an amount determined by the System to be
sufficient to bring the total assets of the System up to 90% of
the total actuarial liabilities of the System by the end of
State fiscal year 2045. In making these determinations, the
required State contribution shall be calculated each year as a
level percentage of payroll over the years remaining to and
including fiscal year 2045 and shall be determined under the
projected unit credit actuarial cost method.
    A change in an actuarial or investment assumption that
increases or decreases the required State contribution and
first applies in State fiscal year 2018 or thereafter shall be
implemented in equal annual amounts over a 5-year period
beginning in the State fiscal year in which the actuarial
change first applies to the required State contribution.
    A change in an actuarial or investment assumption that
increases or decreases the required State contribution and
first applied to the State contribution in fiscal year 2014,
2015, 2016, or 2017 shall be implemented:
        (i) as already applied in State fiscal years before
    2018; and
        (ii) in the portion of the 5-year period beginning in
    the State fiscal year in which the actuarial change first
    applied that occurs in State fiscal year 2018 or
    thereafter, by calculating the change in equal annual
    amounts over that 5-year period and then implementing it at
    the resulting annual rate in each of the remaining fiscal
    years in that 5-year period.
    For State fiscal years 1996 through 2005, the State
contribution to the System, as a percentage of the applicable
employee payroll, shall be increased in equal annual increments
so that by State fiscal year 2011, the State is contributing at
the rate required under this Section.
    Notwithstanding any other provision of this Article, the
total required State contribution for State fiscal year 2006 is
$29,189,400.
    Notwithstanding any other provision of this Article, the
total required State contribution for State fiscal year 2007 is
$35,236,800.
    For each of State fiscal years 2008 through 2009, the State
contribution to the System, as a percentage of the applicable
employee payroll, shall be increased in equal annual increments
from the required State contribution for State fiscal year
2007, so that by State fiscal year 2011, the State is
contributing at the rate otherwise required under this Section.
    Notwithstanding any other provision of this Article, the
total required State contribution for State fiscal year 2010 is
$78,832,000 and shall be made from the proceeds of bonds sold
in fiscal year 2010 pursuant to Section 7.2 of the General
Obligation Bond Act, less (i) the pro rata share of bond sale
expenses determined by the System's share of total bond
proceeds, (ii) any amounts received from the General Revenue
Fund in fiscal year 2010, and (iii) any reduction in bond
proceeds due to the issuance of discounted bonds, if
applicable.
    Notwithstanding any other provision of this Article, the
total required State contribution for State fiscal year 2011 is
the amount recertified by the System on or before April 1, 2011
pursuant to Section 18-140 and shall be made from the proceeds
of bonds sold in fiscal year 2011 pursuant to Section 7.2 of
the General Obligation Bond Act, less (i) the pro rata share of
bond sale expenses determined by the System's share of total
bond proceeds, (ii) any amounts received from the General
Revenue Fund in fiscal year 2011, and (iii) any reduction in
bond proceeds due to the issuance of discounted bonds, if
applicable.
    Beginning in State fiscal year 2046, the minimum State
contribution for each fiscal year shall be the amount needed to
maintain the total assets of the System at 90% of the total
actuarial liabilities of the System.
    Amounts received by the System pursuant to Section 25 of
the Budget Stabilization Act or Section 8.12 of the State
Finance Act in any fiscal year do not reduce and do not
constitute payment of any portion of the minimum State
contribution required under this Article in that fiscal year.
Such amounts shall not reduce, and shall not be included in the
calculation of, the required State contributions under this
Article in any future year until the System has reached a
funding ratio of at least 90%. A reference in this Article to
the "required State contribution" or any substantially similar
term does not include or apply to any amounts payable to the
System under Section 25 of the Budget Stabilization Act.
    Notwithstanding any other provision of this Section, the
required State contribution for State fiscal year 2005 and for
fiscal year 2008 and each fiscal year thereafter, as calculated
under this Section and certified under Section 18-140, shall
not exceed an amount equal to (i) the amount of the required
State contribution that would have been calculated under this
Section for that fiscal year if the System had not received any
payments under subsection (d) of Section 7.2 of the General
Obligation Bond Act, minus (ii) the portion of the State's
total debt service payments for that fiscal year on the bonds
issued in fiscal year 2003 for the purposes of that Section
7.2, as determined and certified by the Comptroller, that is
the same as the System's portion of the total moneys
distributed under subsection (d) of Section 7.2 of the General
Obligation Bond Act. In determining this maximum for State
fiscal years 2008 through 2010, however, the amount referred to
in item (i) shall be increased, as a percentage of the
applicable employee payroll, in equal increments calculated
from the sum of the required State contribution for State
fiscal year 2007 plus the applicable portion of the State's
total debt service payments for fiscal year 2007 on the bonds
issued in fiscal year 2003 for the purposes of Section 7.2 of
the General Obligation Bond Act, so that, by State fiscal year
2011, the State is contributing at the rate otherwise required
under this Section.
    (d) For purposes of determining the required State
contribution to the System, the value of the System's assets
shall be equal to the actuarial value of the System's assets,
which shall be calculated as follows:
    As of June 30, 2008, the actuarial value of the System's
assets shall be equal to the market value of the assets as of
that date. In determining the actuarial value of the System's
assets for fiscal years after June 30, 2008, any actuarial
gains or losses from investment return incurred in a fiscal
year shall be recognized in equal annual amounts over the
5-year period following that fiscal year.
    (e) For purposes of determining the required State
contribution to the system for a particular year, the actuarial
value of assets shall be assumed to earn a rate of return equal
to the system's actuarially assumed rate of return.
(Source: P.A. 96-43, eff. 7-15-09; 96-1497, eff. 1-14-11;
96-1511, eff. 1-27-11; 96-1554, eff. 3-18-11; 97-813, eff.
7-13-12.)
 
    (40 ILCS 5/18-140)   (from Ch. 108 1/2, par. 18-140)
    Sec. 18-140. To certify required State contributions and
submit vouchers.
    (a) The Board shall certify to the Governor, on or before
November 15 of each year until November 15, 2011, the amount of
the required State contribution to the System for the following
fiscal year and shall specifically identify the System's
projected State normal cost for that fiscal year. The
certification shall include a copy of the actuarial
recommendations upon which it is based and shall specifically
identify the System's projected State normal cost for that
fiscal year.
    On or before November 1 of each year, beginning November 1,
2012, the Board shall submit to the State Actuary, the
Governor, and the General Assembly a proposed certification of
the amount of the required State contribution to the System for
the next fiscal year, along with all of the actuarial
assumptions, calculations, and data upon which that proposed
certification is based. On or before January 1 of each year
beginning January 1, 2013, the State Actuary shall issue a
preliminary report concerning the proposed certification and
identifying, if necessary, recommended changes in actuarial
assumptions that the Board must consider before finalizing its
certification of the required State contributions. On or before
January 15, 2013 and every January 15 thereafter, the Board
shall certify to the Governor and the General Assembly the
amount of the required State contribution for the next fiscal
year. The Board's certification must note any deviations from
the State Actuary's recommended changes, the reason or reasons
for not following the State Actuary's recommended changes, and
the fiscal impact of not following the State Actuary's
recommended changes on the required State contribution.
    On or before May 1, 2004, the Board shall recalculate and
recertify to the Governor the amount of the required State
contribution to the System for State fiscal year 2005, taking
into account the amounts appropriated to and received by the
System under subsection (d) of Section 7.2 of the General
Obligation Bond Act.
    On or before July 1, 2005, the Board shall recalculate and
recertify to the Governor the amount of the required State
contribution to the System for State fiscal year 2006, taking
into account the changes in required State contributions made
by this amendatory Act of the 94th General Assembly.
    On or before April 1, 2011, the Board shall recalculate and
recertify to the Governor the amount of the required State
contribution to the System for State fiscal year 2011, applying
the changes made by Public Act 96-889 to the System's assets
and liabilities as of June 30, 2009 as though Public Act 96-889
was approved on that date.
    By November 1, 2017, the Board shall recalculate and
recertify to the State Actuary, the Governor, and the General
Assembly the amount of the State contribution to the System for
State fiscal year 2018, taking into account the changes in
required State contributions made by this amendatory Act of the
100th General Assembly. The State Actuary shall review the
assumptions and valuations underlying the Board's revised
certification and issue a preliminary report concerning the
proposed recertification and identifying, if necessary,
recommended changes in actuarial assumptions that the Board
must consider before finalizing its certification of the
required State contributions. The Board's final certification
must note any deviations from the State Actuary's recommended
changes, the reason or reasons for not following the State
Actuary's recommended changes, and the fiscal impact of not
following the State Actuary's recommended changes on the
required State contribution.
    (b) Beginning in State fiscal year 1996, on or as soon as
possible after the 15th day of each month the Board shall
submit vouchers for payment of State contributions to the
System, in a total monthly amount of one-twelfth of the
required annual State contribution certified under subsection
(a). From the effective date of this amendatory Act of the 93rd
General Assembly through June 30, 2004, the Board shall not
submit vouchers for the remainder of fiscal year 2004 in excess
of the fiscal year 2004 certified contribution amount
determined under this Section after taking into consideration
the transfer to the System under subsection (c) of Section
6z-61 of the State Finance Act. These vouchers shall be paid by
the State Comptroller and Treasurer by warrants drawn on the
funds appropriated to the System for that fiscal year.
    If in any month the amount remaining unexpended from all
other appropriations to the System for the applicable fiscal
year (including the appropriations to the System under Section
8.12 of the State Finance Act and Section 1 of the State
Pension Funds Continuing Appropriation Act) is less than the
amount lawfully vouchered under this Section, the difference
shall be paid from the General Revenue Fund under the
continuing appropriation authority provided in Section 1.1 of
the State Pension Funds Continuing Appropriation Act.
(Source: P.A. 96-1497, eff. 1-14-11; 96-1511, eff. 1-27-11;
97-694, eff. 6-18-12.)
 
    (40 ILCS 5/2-165 rep.)
    (40 ILCS 5/2-166 rep.)
    (40 ILCS 5/14-155 rep.)
    (40 ILCS 5/14-156 rep.)
    (40 ILCS 5/15-200 rep.)
    (40 ILCS 5/15-201 rep.)
    (40 ILCS 5/16-205 rep.)
    (40 ILCS 5/16-206 rep.)
    Section 10-11. The Illinois Pension Code is amended by
repealing Sections 2-165, 2-166, 14-155, 14-156, 15-200,
15-201, 16-205, and 16-206.
 
    Section 10-15. The State Pension Funds Continuing
Appropriation Act is amended by changing Section 1.2 as
follows:
 
    (40 ILCS 15/1.2)
    Sec. 1.2. Appropriations for the State Employees'
Retirement System.
    (a) From each fund from which an amount is appropriated for
personal services to a department or other employer under
Article 14 of the Illinois Pension Code, there is hereby
appropriated to that department or other employer, on a
continuing annual basis for each State fiscal year, an
additional amount equal to the amount, if any, by which (1) an
amount equal to the percentage of the personal services line
item for that department or employer from that fund for that
fiscal year that the Board of Trustees of the State Employees'
Retirement System of Illinois has certified under Section
14-135.08 of the Illinois Pension Code to be necessary to meet
the State's obligation under Section 14-131 of the Illinois
Pension Code for that fiscal year, exceeds (2) the amounts
otherwise appropriated to that department or employer from that
fund for State contributions to the State Employees' Retirement
System for that fiscal year. From the effective date of this
amendatory Act of the 93rd General Assembly through the final
payment from a department or employer's personal services line
item for fiscal year 2004, payments to the State Employees'
Retirement System that otherwise would have been made under
this subsection (a) shall be governed by the provisions in
subsection (a-1).
    (a-1) If a Fiscal Year 2004 Shortfall is certified under
subsection (f) of Section 14-131 of the Illinois Pension Code,
there is hereby appropriated to the State Employees' Retirement
System of Illinois on a continuing basis from the General
Revenue Fund an additional aggregate amount equal to the Fiscal
Year 2004 Shortfall.
    (a-2) If a Fiscal Year 2010 Shortfall is certified under
subsection (i) of Section 14-131 of the Illinois Pension Code,
there is hereby appropriated to the State Employees' Retirement
System of Illinois on a continuing basis from the General
Revenue Fund an additional aggregate amount equal to the Fiscal
Year 2010 Shortfall.
    (a-3) If a Fiscal Year 2016 Shortfall is certified under
subsection (k) of Section 14-131 of the Illinois Pension Code,
there is hereby appropriated to the State Employees' Retirement
System of Illinois on a continuing basis from the General
Revenue Fund an additional aggregate amount equal to the Fiscal
Year 2016 Shortfall.
    (a-4) If a Prior Fiscal Year Shortfall is certified under
subsection (k) of Section 14-131 of the Illinois Pension Code,
there is hereby appropriated to the State Employees' Retirement
System of Illinois on a continuing basis from the General
Revenue Fund an additional aggregate amount equal to the Fiscal
Year 2017 Shortfall.
    (b) The continuing appropriations provided for by this
Section shall first be available in State fiscal year 1996.
    (c) Beginning in Fiscal Year 2005, any continuing
appropriation under this Section arising out of an
appropriation for personal services from the Road Fund to the
Department of State Police or the Secretary of State shall be
payable from the General Revenue Fund rather than the Road
Fund.
    (d) For State fiscal year 2010 only, a continuing
appropriation is provided to the State Employees' Retirement
System equal to the amount certified by the System on or before
December 31, 2008, less the gross proceeds of the bonds sold in
fiscal year 2010 under the authorization contained in
subsection (a) of Section 7.2 of the General Obligation Bond
Act.
    (e) For State fiscal year 2011 only, the continuing
appropriation under this Section provided to the State
Employees' Retirement System is limited to an amount equal to
the amount certified by the System on or before December 31,
2009, less any amounts received pursuant to subsection (a-3) of
Section 14.1 of the State Finance Act.
    (f) For State fiscal year 2011 only, a continuing
appropriation is provided to the State Employees' Retirement
System equal to the amount certified by the System on or before
April 1, 2011, less the gross proceeds of the bonds sold in
fiscal year 2011 under the authorization contained in
subsection (a) of Section 7.2 of the General Obligation Bond
Act.
(Source: P.A. 98-674, eff. 6-30-14; 99-523, eff. 6-30-16.)
 
    Section 10-20. The Uniform Disposition of Unclaimed
Property Act is amended by changing Section 18 as follows:
 
    (765 ILCS 1025/18)  (from Ch. 141, par. 118)
    Sec. 18. Deposit of funds received under the Act.
    (a) The State Treasurer shall retain all funds received
under this Act, including the proceeds from the sale of
abandoned property under Section 17, in a trust fund known as
the Unclaimed Property Trust Fund. The State Treasurer may
deposit any amount in the Unclaimed Property Trust Fund into
the State Pensions Fund during the fiscal year at his or her
discretion; however, he or she shall, on April 15 and October
15 of each year, deposit any amount in the Unclaimed Property
Trust Fund exceeding $2,500,000 into the State Pensions Fund.
If on either April 15 or October 15, the State Treasurer
determines that a balance of $2,500,000 is insufficient for the
prompt payment of unclaimed property claims authorized under
this Act, the Treasurer may retain more than $2,500,000 in the
Unclaimed Property Trust Fund in order to ensure the prompt
payment of claims. Beginning in State fiscal year 2019 2018,
all amounts that are deposited into the State Pensions Fund
from the Unclaimed Property Trust Fund shall be apportioned to
the designated retirement systems as provided in subsection
(c-6) of Section 8.12 of the State Finance Act to reduce their
actuarial reserve deficiencies. He or she shall make prompt
payment of claims he or she duly allows as provided for in this
Act for the Unclaimed Property Trust Fund. Before making the
deposit the State Treasurer shall record the name and last
known address of each person appearing from the holders'
reports to be entitled to the abandoned property. The record
shall be available for public inspection during reasonable
business hours.
    (b) Before making any deposit to the credit of the State
Pensions Fund, the State Treasurer may deduct: (1) any costs in
connection with sale of abandoned property, (2) any costs of
mailing and publication in connection with any abandoned
property, and (3) any costs in connection with the maintenance
of records or disposition of claims made pursuant to this Act.
The State Treasurer shall semiannually file an itemized report
of all such expenses with the Legislative Audit Commission.
(Source: P.A. 98-19, eff. 6-10-13; 98-24, eff. 6-19-13; 98-674,
eff. 6-30-14; 98-756, eff. 7-16-14; 99-8, eff. 7-9-15; 99-523,
eff. 6-30-16.)
 
ARTICLE 15. PENSION CODE: ARTICLES 8 & 11

 
    Section 15-5. The Illinois Pension Code is amended by
changing Sections 8-113, 8-173, 8-174, 8-243.2, 8-244,
8-244.1, 8-251, 11-169, 11-170, 11-223.1, and 11-230 and by
adding Sections 8-228.5, 11-125.9, and 11-197.7 as follows:
 
    (40 ILCS 5/8-113)  (from Ch. 108 1/2, par. 8-113)
    Sec. 8-113. Municipal employee, employee, contributor, or
participant. "Municipal employee", "employee", "contributor",
or "participant":
    (a) Any employee of an employer employed in the classified
civil service thereof other than by temporary appointment or in
a position excluded or exempt from the classified service by
the Civil Service Act, or in the case of a city operating under
a personnel ordinance, any employee of an employer employed in
the classified or career service under the provisions of a
personnel ordinance, other than in a provisional or exempt
position as specified in such ordinance or in rules and
regulations formulated thereunder.
    (b) Any employee in the service of an employer before the
Civil Service Act came in effect for the employer.
    (c) Any person employed by the board.
    (d) Any person employed after December 31, 1949, but prior
to January 1, 1984, in the service of the employer by temporary
appointment or in a position exempt from the classified service
as set forth in the Civil Service Act, or in a provisional or
exempt position as specified in the personnel ordinance, who
meets the following qualifications:
        (1) has rendered service during not less than 12
    calendar months to an employer as an employee, officer, or
    official, 4 months of which must have been consecutive full
    normal working months of service rendered immediately
    prior to filing application to be included; and
        (2) files written application with the board, while in
    the service, to be included hereunder.
    (e) After December 31, 1949, any alderman or other officer
or official of the employer, who files, while in office,
written application with the board to be included hereunder.
    (f) Beginning January 1, 1984, any person employed by an
employer other than the Chicago Housing Authority or the Public
Building Commission of the city, whether or not such person is
serving by temporary appointment or in a position exempt from
the classified service as set forth in the Civil Service Act,
or in a provisional or exempt position as specified in the
personnel ordinance, provided that such person is neither (1)
an alderman or other officer or official of the employer, nor
(2) participating, on the basis of such employment, in any
other pension fund or retirement system established under this
Act.
    (g) After December 31, 1959, any person employed in the law
department of the city, or municipal court or Board of Election
Commissioners of the city, who was a contributor and
participant, on December 31, 1959, in the annuity and benefit
fund in operation in the city on said date, by virtue of the
Court and Law Department Employees' Annuity Act or the Board of
Election Commissioners Employees' Annuity Act.
    After December 31, 1959, the foregoing definition includes
any other person employed or to be employed in the law
department, or municipal court (other than as a judge), or
Board of Election Commissioners (if his salary is provided by
appropriation of the city council of the city and his salary
paid by the city) -- subject, however, in the case of such
persons not participants on December 31, 1959, to compliance
with the same qualifications and restrictions otherwise set
forth in this Section and made generally applicable to
employees or officers of the city concerning eligibility for
participation or membership.
    Notwithstanding any other provision in this Section, any
person who first becomes employed in the law department of the
city on or after the effective date of this amendatory Act of
the 100th General Assembly shall be included within the
foregoing definition, effective upon the date the person first
becomes so employed, regardless of the nature of the
appointment the person holds under the provisions of a
personnel ordinance.
    (h) After December 31, 1965, any person employed in the
public library of the city -- and any other person -- who was a
contributor and participant, on December 31, 1965, in the
pension fund in operation in the city on said date, by virtue
of the Public Library Employees' Pension Act.
    (i) After December 31, 1968, any person employed in the
house of correction of the city, who was a contributor and
participant, on December 31, 1968, in the pension fund in
operation in the city on said date, by virtue of the House of
Correction Employees' Pension Act.
    (j) Any person employed full-time on or after the effective
date of this amendatory Act of the 92nd General Assembly by the
Chicago Housing Authority who has elected to participate in
this Fund as provided in subsection (a) of Section 8-230.9.
    (k) Any person employed full-time by the Public Building
Commission of the city who has elected to participate in this
Fund as provided in subsection (d) of Section 8-230.7.
(Source: P.A. 92-599, eff. 6-28-02.)
 
    (40 ILCS 5/8-173)  (from Ch. 108 1/2, par. 8-173)
    (Text of Section WITHOUT the changes made by P.A. 98-641,
which has been held unconstitutional)
    Sec. 8-173. Financing; tax levy.
    (a) Except as provided in subsection (f) of this Section,
the city council of the city shall levy a tax annually upon all
taxable property in the city at a rate that will produce a sum
which, when added to the amounts deducted from the salaries of
the employees or otherwise contributed by them and the amounts
deposited under subsection (f), will be sufficient for the
requirements of this Article, but which when extended will
produce an amount not to exceed the greater of the following:
(a) the sum obtained by the levy of a tax of .1093% of the
value, as equalized or assessed by the Department of Revenue,
of all taxable property within such city, or (b) the sum of
$12,000,000. However any city in which a Fund has been
established and in operation under this Article for more than 3
years prior to 1970 shall levy for the year 1970 a tax at a rate
on the dollar of assessed valuation of all taxable property
that will produce, when extended, an amount not to exceed 1.2
times the total amount of contributions made by employees to
the Fund for annuity purposes in the calendar year 1968, and,
for the year 1971 and 1972 such levy that will produce, when
extended, an amount not to exceed 1.3 times the total amount of
contributions made by employees to the Fund for annuity
purposes in the calendar years 1969 and 1970, respectively; and
for the year 1973 an amount not to exceed 1.365 times such
total amount of contributions made by employees for annuity
purposes in the calendar year 1971; and for the year 1974 an
amount not to exceed 1.430 times such total amount of
contributions made by employees for annuity purposes in the
calendar year 1972; and for the year 1975 an amount not to
exceed 1.495 times such total amount of contributions made by
employees for annuity purposes in the calendar year 1973; and
for the year 1976 an amount not to exceed 1.560 times such
total amount of contributions made by employees for annuity
purposes in the calendar year 1974; and for the year 1977 an
amount not to exceed 1.625 times such total amount of
contributions made by employees for annuity purposes in the
calendar year 1975; and for the year 1978 and each year
thereafter through levy year 2016, such levy as will produce,
when extended, an amount not to exceed the total amount of
contributions made by or on behalf of employees to the Fund for
annuity purposes in the calendar year 2 years prior to the year
for which the annual applicable tax is levied, multiplied by
1.690 for the years 1978 through 1998 and by 1.250 for the year
1999 and for each year thereafter through levy year 2016.
Beginning in levy year 2017, and in each year thereafter, the
levy shall not exceed the amount of the city's total required
contribution to the Fund for the next payment year, as
determined under subsection (a-5). For the purposes of this
Section, the payment year is the year immediately following the
levy year.
    The tax shall be levied and collected in like manner with
the general taxes of the city, and shall be exclusive of and in
addition to the amount of tax the city is now or may hereafter
be authorized to levy for general purposes under any laws which
may limit the amount of tax which the city may levy for general
purposes. The county clerk of the county in which the city is
located, in reducing tax levies under the provisions of any Act
concerning the levy and extension of taxes, shall not consider
the tax herein provided for as a part of the general tax levy
for city purposes, and shall not include the same within any
limitation of the percent of the assessed valuation upon which
taxes are required to be extended for such city.
    Revenues derived from such tax shall be paid to the city
treasurer of the city as collected and held by the city
treasurer him for the benefit of the fund.
    If the payments on account of taxes are insufficient during
any year to meet the requirements of this Article, the city may
issue tax anticipation warrants against the current tax levy.
    The city may continue to use other lawfully available funds
in lieu of all or part of the levy, as provided under
subsection (f) of this Section.
    (a-5) (1) Beginning in payment year 2018, the city's
required annual contribution to the Fund for payment years 2018
through 2022 shall be: for 2018, $266,000,000; for 2019,
$344,000,000; for 2020, $421,000,000; for 2021, $499,000,000;
and for 2022, $576,000,000.
    (2) For payment years 2023 through 2058, the city's
required annual contribution to the Fund shall be the amount
determined by the Fund to be equal to the sum of (i) the city's
portion of the projected normal cost for that fiscal year, plus
(ii) an amount determined on a level percentage of applicable
employee payroll basis (reflecting any limits on individual
participants' pay that apply for benefit and contribution
purposes under this plan) that is sufficient to bring the total
actuarial assets of the Fund up to 90% of the total actuarial
liabilities of the Fund by the end of 2058.
    (3) For payment years after 2058, the city's required
annual contribution to the Fund shall be equal to the amount,
if any, needed to bring the total actuarial assets of the Fund
up to 90% of the total actuarial liabilities of the Fund as of
the end of the year. In making the determinations under
paragraphs (2) and (3) of this subsection, the actuarial
calculations shall be determined under the entry age normal
actuarial cost method, and any actuarial gains or losses from
investment return incurred in a fiscal year shall be recognized
in equal annual amounts over the 5-year period following the
fiscal year.
    To the extent that the city's contribution for any of the
payment years referenced in this subsection is made with
property taxes, those property taxes shall be levied,
collected, and paid to the Fund in a like manner with the
general taxes of the city.
    (a-10) If the city fails to transmit to the Fund
contributions required of it under this Article by December 31
of the year in which such contributions are due, the Fund may,
after giving notice to the city, certify to the State
Comptroller the amounts of the delinquent payments, and the
Comptroller must, beginning in payment year 2018, deduct and
deposit into the Fund the certified amounts or a portion of
those amounts from the following proportions of grants of State
funds to the city:
        (1) in payment year 2018, one-third of the total amount
    of any grants of State funds to the city;
        (2) in payment year 2019, two-thirds of the total
    amount of any grants of State funds to the city; and
        (3) in payment year 2020 and each payment year
    thereafter, the total amount of any grants of State funds
    to the city.
    The State Comptroller may not deduct from any grants of
State funds to the city more than the amount of delinquent
payments certified to the State Comptroller by the Fund.
    (b) On or before July 1, 2017, and each July 1 thereafter
January 10, annually, the board shall certify to notify the
city council the annual amounts required under of the
requirements of this Article, for which that the tax herein
provided shall be levied for the following that current year.
The board shall compute the amounts necessary to be credited to
the reserves established and maintained as herein provided, and
shall make an annual determination of the amount of the
required city contributions, and certify the results thereof to
the city council.
    (c) In respect to employees of the city who are transferred
to the employment of a park district by virtue of the "Exchange
of Functions Act of 1957", the corporate authorities of the
park district shall annually levy a tax upon all the taxable
property in the park district at such rate per cent of the
value of such property, as equalized or assessed by the
Department of Revenue, as shall be sufficient, when added to
the amounts deducted from their salaries and otherwise
contributed by them to provide the benefits to which they and
their dependents and beneficiaries are entitled under this
Article. The city shall not levy a tax hereunder in respect to
such employees.
    The tax so levied by the park district shall be in addition
to and exclusive of all other taxes authorized to be levied by
the park district for corporate, annuity fund, or other
purposes. The county clerk of the county in which the park
district is located, in reducing any tax levied under the
provisions of any act concerning the levy and extension of
taxes shall not consider such tax as part of the general tax
levy for park purposes, and shall not include the same in any
limitation of the per cent of the assessed valuation upon which
taxes are required to be extended for the park district. The
proceeds of the tax levied by the park district, upon receipt
by the district, shall be immediately paid over to the city
treasurer of the city for the uses and purposes of the fund.
    The various sums to be contributed by the city and park
district and allocated for the purposes of this Article, and
any interest to be contributed by the city, shall be derived
from the revenue from the taxes authorized in this Section or
otherwise as expressly provided in this Section.
    If it is not possible or practicable for the city to make
contributions for age and service annuity and widow's annuity
at the same time that employee contributions are made for such
purposes, such city contributions shall be construed to be due
and payable as of the end of the fiscal year for which the tax
is levied and shall accrue thereafter with interest at the
effective rate until paid.
    (d) With respect to employees whose wages are funded as
participants under the Comprehensive Employment and Training
Act of 1973, as amended (P.L. 93-203, 87 Stat. 839, P.L.
93-567, 88 Stat. 1845), hereinafter referred to as CETA,
subsequent to October 1, 1978, and in instances where the board
has elected to establish a manpower program reserve, the board
shall compute the amounts necessary to be credited to the
manpower program reserves established and maintained as herein
provided, and shall make a periodic determination of the amount
of required contributions from the City to the reserve to be
reimbursed by the federal government in accordance with rules
and regulations established by the Secretary of the United
States Department of Labor or his designee, and certify the
results thereof to the City Council. Any such amounts shall
become a credit to the City and will be used to reduce the
amount which the City would otherwise contribute during
succeeding years for all employees.
    (e) In lieu of establishing a manpower program reserve with
respect to employees whose wages are funded as participants
under the Comprehensive Employment and Training Act of 1973, as
authorized by subsection (d), the board may elect to establish
a special municipality contribution rate for all such
employees. If this option is elected, the City shall contribute
to the Fund from federal funds provided under the Comprehensive
Employment and Training Act program at the special rate so
established and such contributions shall become a credit to the
City and be used to reduce the amount which the City would
otherwise contribute during succeeding years for all
employees.
    (f) In lieu of levying all or a portion of the tax required
under this Section in any year, the city may deposit with the
city treasurer no later than March 1 of that year for the
benefit of the fund, to be held in accordance with this
Article, an amount that, together with the taxes levied under
this Section for that year, is not less than the amount of the
city contributions for that year as certified by the board to
the city council. The deposit may be derived from any source
legally available for that purpose, including, but not limited
to, the proceeds of city borrowings. The making of a deposit
shall satisfy fully the requirements of this Section for that
year to the extent of the amounts so deposited. Amounts
deposited under this subsection may be used by the fund for any
of the purposes for which the proceeds of the tax levied by the
city under this Section may be used, including the payment of
any amount that is otherwise required by this Article to be
paid from the proceeds of that tax.
(Source: P.A. 90-31, eff. 6-27-97; 90-655, eff. 7-30-98;
90-766, eff. 8-14-98.)
 
    (40 ILCS 5/8-174)   (from Ch. 108 1/2, par. 8-174)
    (Text of Section WITHOUT the changes made by P.A. 98-641,
which has been held unconstitutional)
    Sec. 8-174. Contributions for age and service annuities for
present employees and future entrants. (a) Beginning on the
effective date and prior to July 1, 1947, 3 1/4%; and beginning
on July 1, 1947 and prior to July 1, 1953, 5%; and beginning
July 1, 1953, and prior to January 1, 1972, 6%; and beginning
January 1, 1972, 6-1/2% of each payment of the salary of each
present employee and future entrant, except as provided in
subsection (a-5) and (a-10), shall be contributed to the fund
as a deduction from salary for age and service annuity.
    (a-5) Except as provided in subsection (a-10), for an
employee who on or after January 1, 2011 and prior to the
effective date of this amendatory Act of the 100th General
Assembly first became a member or participant under this
Article and made the election under item (i) of subsection
(d-10) of Section 1-160: prior to the effective date of this
amendatory Act of the 100th General Assembly, 6.5%; and
beginning on the effective date of this amendatory Act of the
100th General Assembly and prior to January 1, 2018, 7.5%; and
beginning January 1, 2018 and prior to January 1, 2019, 8.5%;
and beginning January 1, 2019 and thereafter, employee
contributions for those employees who made the election under
item (i) of subsection (d-10) of Section 1-160 shall be the
lesser of: (i) the total normal cost, calculated using the
entry age normal actuarial method, projected for that fiscal
year for the benefits and expenses of the plan of benefits
applicable to those members and participants who first became
members or participants on or after the effective date of this
amendatory Act of the 100th General Assembly and to those
employees who made the election under item (i) of subsection
(d-10) of Section 1-160, but not less than 6.5% of each payment
of salary combined with the employee contributions provided for
in subsection (b) of Section 8-137 and Section 8-182 of this
Article; or (ii) the aggregate employee contribution
consisting of 9.5% of each payment of salary combined with the
employee contributions provided for in subsection (b) of
Section 8-137 and 8-182 of this Article.
    Beginning with the first pay period on or after the date
when the funded ratio of the fund is first determined to have
reached the 90% funding goal, and each pay period thereafter
for as long as the fund maintains a funding ratio of 75% or
more, employee contributions for age and service annuity for
those employees who made the election under item (i) of
subsection (d-10) of Section 1-160 shall be 5.5% of each
payment of salary. If the funding ratio falls below 75%, then
employee contributions for age and service annuity for those
employees who made the election under item (i) of subsection
(d-10) shall revert to the lesser of: (A) the total normal
cost, calculated using the entry age normal actuarial method,
projected for that fiscal year for the benefits and expenses of
the plan of benefits applicable to those members and
participants who first became members or participants on or
after the effective date of this amendatory Act of the 100th
General Assembly and to those employees who made the election
under item (i) of subsection (d-10) of Section 1-160, but not
less than 6.5% of each payment of salary combined with the
employee contributions provided for in subsection (b) of
Section 8-137 and Section 8-182 of this Article; or (B) the
aggregate employee contribution consisting of 9.5% of each
payment of salary combined with the employee contributions
provided for in subsection (b) of Section 8-137 and 8-182 of
this Article. If the fund once again is determined to have
reached a funding ratio of 75%, the 5.5% of salary contribution
for age and service annuity shall resume. An employee who made
the election under item (ii) of subsection (d-10) of Section
1-160 shall continue to have the contributions for age and
service annuity determined under subsection (a) of this
Section.
    If contributions are reduced to less than the aggregate
employee contribution described in item (ii) or item (B) of
this subsection due to application of the normal cost
criterion, the employee contribution amount shall be
consistent from July 1 of the fiscal year through June 30 of
that fiscal year.
    The normal cost, for the purposes of this subsection (a-5)
and subsection (a-10), shall be calculated by an independent
enrolled actuary mutually agreed upon by the fund and the City.
The fees and expenses of the independent actuary shall be the
responsibility of the City. For purposes of this subsection
(a-5), the fund and the City shall both be considered to be the
clients of the actuary, and the actuary shall utilize
participant data and actuarial standards to calculate the
normal cost. The fund shall provide information that the
actuary requests in order to calculate the applicable normal
cost.
    (a-10) For each employee who on or after the effective date
of this amendatory Act of the 100th General Assembly first
becomes a member or participant under this Article, 9.5% of
each payment of salary shall be contributed to the fund as a
deduction from salary for age and service annuity. Beginning
January 1, 2018 and each year thereafter, employee
contributions for each employee subject to this subsection
(a-10) shall be the lesser of: (i) the total normal cost,
calculated using the entry age normal actuarial method,
projected for that fiscal year for the benefits and expenses of
the plan of benefits applicable to those members and
participants who first become members or participants on or
after the effective date of this amendatory Act of the 100th
General Assembly and to those employees who made the election
under item (i) of subsection (d-10) of Section 1-160, but not
less than 6.5% of each payment of salary combined with the
employee contributions provided for in subsection (b) of
Section 8-137 and Section 8-182 of this Article; or (ii) the
aggregate employee contribution consisting of 9.5% of each
payment of salary combined with the employee contributions
provided for in subsection (b) of Section 8-137 and Section
8-182 of this Article.
    Beginning with the first pay period on or after the date
when the funded ratio of the fund is first determined to have
reached the 90% funding goal, and each pay period thereafter
for as long as the fund maintains a funding ratio of 75% or
more, employee contributions for age and service annuity for
each employee subject to this subsection (a-10) shall be 5.5%
of each payment of salary. If the funding ratio falls below
75%, then employee contributions for age and service annuity
for each employee subject to this subsection (a-10) shall
revert to the lesser of: (A) the total normal cost, calculated
using the entry age normal actuarial method, projected for that
fiscal year for the benefits and expenses of the plan of
benefits applicable to those members and participants who first
become members or participants on or after the effective date
of this amendatory Act of the 100th General Assembly and to
those employees who made the election under item (i) of
subsection (d-10) of Section 1-160, but not less than 6.5% of
each payment of salary combined with the employee contributions
provided for in subsection (b) of Section 8-137 and Section
8-182 of this Article; or (B) the aggregate employee
contribution consisting of 9.5% of each payment of salary
combined with the employee contributions provided for in
subsection (b) of Section 8-137 and Section 8-182 of this
Article. If the fund once again is determined to have reached a
funding ratio of 75%, the 5.5% of salary contribution for age
and service annuity shall resume.
    If contributions are reduced to less than the aggregate
employee contribution described in item (ii) or item (B) of
this subsection (a-10) due to application of the normal cost
criterion, the employee contribution amount shall be
consistent from July 1 of the fiscal year through June 30 of
that fiscal year.
    Such deductions beginning on the effective date and prior
to July 1, 1947 shall be made for a future entrant while he is
in the service until he attains age 65 and for a present
employee while he is in the service until the amount so
deducted from his salary with the amount deducted from his
salary or paid by him according to law to any municipal pension
fund in force on the effective date with interest on both such
amounts at 4% per annum equals the sum that would have been to
his credit from sums deducted from his salary if deductions at
the rate herein stated had been made during his entire service
until he attained age 65 with interest at 4% per annum for the
period subsequent to his attainment of age 65. Such deductions
beginning July 1, 1947 shall be made and continued for
employees while in the service.
    (b) (Blank). Concurrently with each employee contribution
beginning on the effective date and prior to July 1, 1947 the
city shall contribute 5 3/4%; and beginning on July 1, 1947 and
prior to July 1, 1953, 7%; and beginning July 1, 1953, 6% of
each payment of such salary until the employee attains age 65.
    (c) Each employee contribution made prior to the date the
age and service annuity for an employee is fixed and each
corresponding city contribution shall be credited to the
employee and allocated to the account of the employee for whose
benefit it is made.
    (d) Notwithstanding Section 1-103.1, the changes to this
Section made by this amendatory Act of the 100th General
Assembly apply regardless of whether the employee was in active
service on or after the effective date of this amendatory Act
of the 100th General Assembly.
(Source: P.A. 93-654, eff. 1-16-04.)
 
    (40 ILCS 5/8-228.5 new)
    Sec. 8-228.5. Action by Fund against third party;
subrogation. In those cases where the injury or death for which
a disability or death benefit is payable under this Article was
caused under circumstances creating a legal liability on the
part of some person or entity (hereinafter "third party") to
pay damages to the employee, legal proceedings may be taken
against such third party to recover damages notwithstanding the
Fund's payment of or liability to pay disability or death
benefits under this Article. In such case, however, if the
action against such third party is brought by the injured
employee or his or her personal representative and judgment is
obtained and paid, or settlement is made with such third party,
either with or without suit, from the amount received by such
employee or personal representative, then there shall be paid
to the Fund the amount of money representing the death or
disability benefits paid or to be paid to the disabled employee
pursuant to the provisions of this Article. In all
circumstances where the action against a third party is brought
by the disabled employee or his or her personal representative,
the Fund shall have a claim or lien upon any recovery, by
judgment or settlement, out of which the disabled employee or
his or her personal representative might be compensated from
such third party. The Fund may satisfy or enforce any such
claim or lien only from that portion of a recovery that has
been, or can be, allocated or attributed to past and future
lost salary, which recovery is by judgment or settlement. The
Fund's claim or lien shall not be satisfied or enforced from
that portion of a recovery that has been, or can be, allocated
or attributed to medical care and treatment, pain and
suffering, loss of consortium, and attorney's fees and costs.
    Where action is brought by the disabled employee or his or
her personal representative, he or she shall forthwith notify
the Fund, by personal service or registered mail, of such fact
and of the name of the court where such suit is brought, filing
proof of such notice in such action. The Fund may, at any time
thereafter, intervene in such action upon its own motion.
Therefore, no release or settlement of claim for damages by
reason of injury to the disabled employee, and no satisfaction
of judgment in such proceedings, shall be valid without the
written consent of the Board of Trustees authorized by this
Code to administer the Fund created under this Article, except
that such consent shall be provided expeditiously following a
settlement or judgment.
    In the event the disabled employee or his or her personal
representative has not instituted an action against a third
party at a time when only 3 months remain before such action
would thereafter be barred by law, the Fund may, in its own
name or in the name of the personal representative, commence a
proceeding against such third party seeking the recovery of all
damages on account of injuries caused to the employee. From any
amount so recovered, the Fund shall pay to the personal
representative of such disabled employee all sums collected
from such third party by judgment or otherwise in excess of the
amount of disability or death benefits paid or to be paid under
this Article to the disabled employee or his or her personal
representative, and such costs, attorney's fees, and
reasonable expenses as may be incurred by the Fund in making
the collection or in enforcing such liability. The Fund's
recovery shall be satisfied only from that portion of a
recovery that has been, or can be, allocated or attributed to
past and future lost salary, which recovery is by judgment or
settlement. The Fund's recovery shall not be satisfied from
that portion of the recovery that has been, or can be,
allocated or attributed to medical care and treatment, pain and
suffering, loss of consortium, and attorney's fees and costs.
    Additionally, with respect to any right of subrogation
asserted by the Fund under this Section, the Fund, in the
exercise of discretion, may determine what amount from past or
future salary shall be appropriate under the circumstances to
collect from the recovery obtained on behalf of the disabled
employee.
    This Section applies only to persons who first become
members or participants under this Article on or after the
effective date of this amendatory Act of the 100th General
Assembly.
 
    (40 ILCS 5/8-243.2)  (from Ch. 108 1/2, par. 8-243.2)
    Sec. 8-243.2. Alternative annuity for city officers.
    (a) For the purposes of this Section and Sections 8-243.1
and 8-243.3, "city officer" means the city clerk, the city
treasurer, or an alderman of the city elected by vote of the
people, while serving in that capacity or as provided in
subsection (f), who has elected to participate in the Fund.
    (b) Any elected city officer, while serving in that
capacity or as provided in subsection (f), may elect to
establish alternative credits for an alternative annuity by
electing in writing to make additional optional contributions
in accordance with this Section and the procedures established
by the board. Such elected city officer may discontinue making
the additional optional contributions by notifying the Fund in
writing in accordance with this Section and procedures
established by the board.
    Additional optional contributions for the alternative
annuity shall be as follows:
        (1) For service after the option is elected, an
    additional contribution of 3% of salary shall be
    contributed to the Fund on the same basis and under the
    same conditions as contributions required under Sections
    8-174 and 8-182.
        (2) For service before the option is elected, an
    additional contribution of 3% of the salary for the
    applicable period of service, plus interest at the
    effective rate from the date of service to the date of
    payment. All payments for past service must be paid in full
    before credit is given. No additional optional
    contributions may be made for any period of service for
    which credit has been previously forfeited by acceptance of
    a refund, unless the refund is repaid in full with interest
    at the effective rate from the date of refund to the date
    of repayment.
    (c) In lieu of the retirement annuity otherwise payable
under this Article, any city officer elected by vote of the
people who (1) has elected to participate in the Fund and make
additional optional contributions in accordance with this
Section, and (2) has attained age 55 with at least 10 years of
service credit, or has attained age 60 with at least 8 years of
service credit, may elect to have his retirement annuity
computed as follows: 3% of the participant's salary at the time
of termination of service for each of the first 8 years of
service credit, plus 4% of such salary for each of the next 4
years of service credit, plus 5% of such salary for each year
of service credit in excess of 12 years, subject to a maximum
of 80% of such salary. To the extent such elected city officer
has made additional optional contributions with respect to only
a portion of his years of service credit, his retirement
annuity will first be determined in accordance with this
Section to the extent such additional optional contributions
were made, and then in accordance with the remaining Sections
of this Article to the extent of years of service credit with
respect to which additional optional contributions were not
made.
    (d) In lieu of the disability benefits otherwise payable
under this Article, any city officer elected by vote of the
people who (1) has elected to participate in the Fund, and (2)
has become permanently disabled and as a consequence is unable
to perform the duties of his office, and (3) was making
optional contributions in accordance with this Section at the
time the disability was incurred, may elect to receive a
disability annuity calculated in accordance with the formula in
subsection (c). For the purposes of this subsection, such
elected city officer shall be considered permanently disabled
only if: (i) disability occurs while in service as an elected
city officer and is of such a nature as to prevent him from
reasonably performing the duties of his office at the time; and
(ii) the board has received a written certification by at least
2 licensed physicians appointed by it stating that such officer
is disabled and that the disability is likely to be permanent.
    (e) Refunds of additional optional contributions shall be
made on the same basis and under the same conditions as
provided under Sections 8-168, 8-170 and 8-171. Interest shall
be credited at the effective rate on the same basis and under
the same conditions as for other contributions. Optional
contributions shall be accounted for in a separate Elected City
Officer Optional Contribution Reserve. Optional contributions
under this Section shall be included in the amount of employee
contributions used to compute the tax levy under Section 8-173.
    (f) The effective date of this plan of optional alternative
benefits and contributions shall be July 1, 1990, or the date
upon which approval is received from the U.S. Internal Revenue
Service, whichever is later.
    The plan of optional alternative benefits and
contributions shall not be available to any former city officer
or employee receiving an annuity from the Fund on the effective
date of the plan, unless he re-enters service as an elected
city officer and renders at least 3 years of additional service
after the date of re-entry. However, a person who holds office
as a city officer on June 1, 1995 may elect to participate in
the plan, to transfer credits into the Fund from other Articles
of this Code, and to make the contributions required for prior
service, until 30 days after the effective date of this
amendatory Act of the 92nd General Assembly, notwithstanding
the ending of his term of office prior to that effective date;
in the event that the person is already receiving an annuity
from this Fund or any other Article of this Code at the time of
making this election, the annuity shall be recalculated to
include any increase resulting from participation in the plan,
with such increase taking effect on the effective date of the
election.
    (g) Notwithstanding any other provision in this Section or
in this Code to the contrary, any person who first becomes a
city officer, as defined in this Section, on or after the
effective date of this amendatory Act of the 100th General
Assembly, shall not be eligible for the alternative annuity or
alternative disability benefits as provided in subsections
(a), (b), (c), and (d) of this Section or for the alternative
survivor's benefits as provided in Section 8-243.3. Such person
shall not be eligible, or be required, to make any additional
contributions beyond those required of other participants
under Sections 8-137, 8-174, and 8-182. The retirement annuity,
disability benefits, and survivor's benefits for a person who
first becomes a city officer on or after the effective date of
this amendatory Act of the 100th General Assembly shall be
determined pursuant to the provisions otherwise provided in
this Article.
(Source: P.A. 92-599, eff. 6-28-02.)
 
    (40 ILCS 5/8-244)  (from Ch. 108 1/2, par. 8-244)
    Sec. 8-244. Annuities, etc., exempt.
    (a) All annuities, refunds, pensions, and disability
benefits granted under this Article, shall be exempt from
attachment or garnishment process and shall not be seized,
taken, subjected to, detained, or levied upon by virtue of any
judgment, or any process or proceeding whatsoever issued out of
or by any court in this State, for the payment and satisfaction
in whole or in part of any debt, damage, claim, demand, or
judgment against any annuitant, pensioner, participant, refund
applicant, or other beneficiary hereunder.
    (b) No annuitant, pensioner, refund applicant, or other
beneficiary shall have any right to transfer or assign his
annuity, refund, or disability benefit or any part thereof by
way of mortgage or otherwise, except that:
        (1) an annuitant or pensioner who elects or has elected
    to participate in a non-profit group hospital care plan or
    group medical surgical plan may with the approval of the
    board and in conformity with its regulations authorize the
    board to withhold from the pension or annuity the current
    premium for such coverage and pay such premium to the
    organization underwriting such plan;
        (2) in the case of refunds, a participant may pledge by
    assignment, power of attorney, or otherwise, as security
    for a loan from a legally operating credit union making
    loans only to participants in certain public employee
    pension funds described in the Illinois Pension Code, all
    or part of any refund which may become payable to him in
    the event of his separation from service; and
        (3) the board, in its discretion, may pay to the wife
    of any annuitant, pensioner, refund applicant, or
    disability beneficiary, such an amount out of her husband's
    annuity pension, refund, or disability benefit as any court
    of competent jurisdiction may order, or such an amount as
    the board may consider necessary for the support of his
    wife or children, or both in the event of his disappearance
    or unexplained absence or of his failure to support such
    wife or children.
    (c) The board may retain out of any future annuity,
pension, refund or disability benefit payments, such amount, or
amounts, as it may require for the repayment of any moneys paid
to any annuitant, pensioner, refund applicant, or disability
beneficiary through misrepresentation, fraud or error. Any
such action of the board shall relieve and release the board
and the fund from any liability for any moneys so withheld.
    (d) Whenever an annuity or disability benefit is payable to
a minor or to a person certified by a medical doctor to be
under legal disability, the board, in its discretion and when
it is in the best interest of the person concerned, may waive
guardianship proceedings and pay the annuity or benefit to the
person providing or caring for the minor or person under legal
disability.
    In the event that a person certified by a medical doctor to
be under legal disability (i) has no spouse, blood relative, or
other person providing or caring for him or her, (ii) has no
guardian of his or her estate, and (iii) is confined to a
Medicare approved, State certified nursing home or to a
publicly owned and operated nursing home, hospital, or mental
institution, the Board may pay any benefit due that person to
the nursing home, hospital, or mental institution, to be used
for the sole benefit of the person under legal disability.
    Payment in accordance with this subsection to a person,
nursing home, hospital, or mental institution for the benefit
of a minor or person under legal disability shall be an
absolute discharge of the Fund's liability with respect to the
amount so paid. Any person, nursing home, hospital, or mental
institution accepting payment under this subsection shall
notify the Fund of the death or any other relevant change in
the status of the minor or person under legal disability.
(Source: P.A. 91-887, eff. 7-6-00.)
 
    (40 ILCS 5/8-244.1)  (from Ch. 108 1/2, par. 8-244.1)
    Sec. 8-244.1. Payment of annuity other than direct.
    (a) The board, at the written direction and request of any
annuitant, may, solely as an accommodation to such annuitant,
pay the annuity due him to a bank, savings and loan association
or any other financial institution insured by an agency of the
federal government, for deposit to his account, or to a bank or
trust company for deposit in a trust established by him for his
benefit with such bank, savings and loan association or trust
company, and such annuitant may withdraw such direction at any
time. The board may also, in the case of any disability
beneficiary or annuitant for whom no estate guardian has been
appointed and who is confined in a publicly owned and operated
mental institution, pay such disability benefit or annuity due
such person to the superintendent or other head of such
institution or hospital for deposit to such person's trust fund
account maintained for him by such institution or hospital, if
by law such trust fund accounts are authorized or recognized.
    (b) An annuitant formerly employed by the City of Chicago
may authorize the withholding of a portion of his or her
annuity for payment of dues to the labor organization which
formerly represented the annuitant when the annuitant was an
active employee; however, no withholding shall be required
under this subsection for payment to one labor organization
unless a minimum of 25 annuitants authorize such withholding.
The Board shall prescribe a form for the authorization of
withholding of dues, release of name, social security number
and address and shall provide such forms to employees,
annuitants and labor organizations upon request. Amounts
withheld by the Board under this subsection shall be promptly
paid over to the designated organizations, indicating the
names, social security numbers and addresses of annuitants on
whose behalf dues were withheld.
    At the request and at the expense of the labor organization
that formerly represented the annuitant, the City of Chicago
shall coordinate mailings no more than twice in any
twelve-month period to such annuitants and the Board shall
supply current annuitant addresses to the City of Chicago upon
request. These mailings shall be limited to informing the
annuitants of their rights under this subsection (b), the form
authorizing the withholding of dues from their annuity and
information supplied by the labor organization pertinent to the
decision of whether to exercise the rights of this subsection.
To meet this obligation, the City of Chicago shall, upon
request, create and update records of all retirees for each
labor organization as far back in time as records permit,
including their names, addresses, phone numbers and social
security numbers.
(Source: P.A. 90-766, eff. 8-14-98.)
 
    (40 ILCS 5/8-251)  (from Ch. 108 1/2, par. 8-251)
    Sec. 8-251. Felony conviction.
    None of the benefits provided for in this Article shall be
paid to any person who is convicted of any felony relating to
or arising out of or in connection with his service as a
municipal employee.
    This section shall not operate to impair any contract or
vested right heretofore acquired under any law or laws
continued in this Article, nor to preclude the right to a
refund.
    Any refund required under this Article shall be calculated
based on that person's contributions to the Fund, less the
amount of any annuity benefit previously received by the person
or his or her beneficiaries. The changes made to this Section
by this amendatory Act of the 100th General Assembly apply only
to persons who first become participants under this Article on
or after the effective date of this amendatory Act of the 100th
General Assembly.
    All future entrants entering service subsequent to July 11,
1955 shall be deemed to have consented to the provisions of
this section as a condition of coverage.
(Source: Laws 1963, p. 161.)
 
    (40 ILCS 5/11-125.9 new)
    Sec. 11-125.9 Action by Fund against third party;
subrogation. In those cases where the injury or death for which
a disability or death benefit is payable under this Article was
caused under circumstances creating a legal liability on the
part of some person or entity (hereinafter "third party") to
pay damages to the employee, legal proceedings may be taken
against such third party to recover damages notwithstanding the
Fund's payment of or liability to pay disability or death
benefits under this Article. In such case, however, if the
action against such third party is brought by the injured
employee or his or her personal representative and judgment is
obtained and paid, or settlement is made with such third party,
either with or without suit, from the amount received by such
employee or personal representative, then there shall be paid
to the Fund the amount of money representing the death or
disability benefits paid or to be paid to the disabled employee
pursuant to the provisions of this Article. In all
circumstances where the action against a third party is brought
by the disabled employee or his or her personal representative,
the Fund shall have a claim or lien upon any recovery, by
judgment or settlement, out of which the disabled employee or
his or her personal representative might be compensated from
such third party. The Fund may satisfy or enforce any such
claim or lien only from that portion of a recovery that has
been, or can be, allocated or attributed to past and future
lost salary, which recovery is by judgment or settlement. The
Fund's claim or lien shall not be satisfied or enforced from
that portion of a recovery that has been, or can be, allocated
or attributed to medical care and treatment, pain and
suffering, loss of consortium, and attorney's fees and costs.
Where action is brought by the disabled employee or his or her
personal representative, he or she shall forthwith notify the
Fund, by personal service or registered mail, of such fact and
of the name of the court where such suit is brought, filing
proof of such notice in such action. The Fund may, at any time
thereafter, intervene in such action upon its own motion.
Therefore, no release or settlement of claim for damages by
reason of injury to the disabled employee, and no satisfaction
of judgment in such proceedings, shall be valid without the
written consent of the Board of Trustees authorized by this
Code to administer the Fund created under this Article, except
that such consent shall be provided expeditiously following a
settlement or judgment.
    In the event the disabled employee or his or her personal
representative has not instituted an action against a third
party at a time when only 3 months remain before such action
would thereafter be barred by law, the Fund may, in its own
name or in the name of the personal representative, commence a
proceeding against such third party seeking the recovery of all
damages on account of injuries caused to the employee. From any
amount so recovered, the Fund shall pay to the personal
representative of such disabled employee all sums collected
from such third party by judgment or otherwise in excess of the
amount of disability or death benefits paid or to be paid under
this Article to the disabled employee or his or her personal
representative, and such costs, attorney's fees, and
reasonable expenses as may be incurred by the Fund in making
the collection or in enforcing such liability. The Fund's
recovery shall be satisfied only from that portion of a
recovery that has been, or can be, allocated or attributed to
past and future lost salary, which recovery is by judgment or
settlement. The Fund's recovery shall not be satisfied from
that portion of the recovery that has been, or can be,
allocated or attributed to medical care and treatment, pain and
suffering, loss of consortium, and attorney's fees and costs.
Additionally, with respect to any right of subrogation asserted
by the Fund under this Section, the Fund, in the exercise of
discretion, may determine what amount from past or future
salary shall be appropriate under the circumstances to collect
from the recovery obtained on behalf of the disabled employee.
    This Section applies only to persons who first become
members or participants under this Article on or after the
effective date of this amendatory Act of the 100th General
Assembly.
 
    (40 ILCS 5/11-169)  (from Ch. 108 1/2, par. 11-169)
    (Text of Section WITHOUT the changes made by P.A. 98-641,
which has been held unconstitutional)
    Sec. 11-169. Financing; tax levy.
    (a) Except as provided in subsection (f) of this Section,
the city council of the city shall levy a tax annually upon all
taxable property in the city at the rate that will produce a
sum which, when added to the amounts deducted from the salaries
of the employees or otherwise contributed by them and the
amounts deposited under subsection (f), will be sufficient for
the requirements of this Article. For the years prior to the
year 1950 the tax rate shall be as provided for under "The 1935
Act". Beginning with the year 1950 to and including the year
1969 such tax shall be not more than .036% annually of the
value, as equalized or assessed by the Department of Revenue,
of all taxable property within such city. Beginning with the
year 1970 and each year thereafter through levy year 2016, the
city shall levy a tax annually at a rate on the dollar of the
value, as equalized or assessed by the Department of Revenue of
all taxable property within such city that will produce, when
extended, not to exceed an amount equal to the total amount of
contributions by the employees to the fund made in the calendar
year 2 years prior to the year for which the annual applicable
tax is levied, multiplied by 1.1 for the years 1970, 1971 and
1972; 1.145 for the year 1973; 1.19 for the year 1974; 1.235
for the year 1975; 1.280 for the year 1976; 1.325 for the year
1977; 1.370 for the years 1978 through 1998; and 1.000 for the
year 1999 and for each year thereafter through levy year 2016.
Beginning in levy year 2017, and in each year thereafter, the
levy shall not exceed the amount of the city's total required
contribution to the Fund for the next payment year, as
determined under subsection (a-5). For the purposes of this
Section, the payment year is the year immediately following the
levy year.
    The tax shall be levied and collected in like manner with
the general taxes of the city, and shall be exclusive of and in
addition to the amount of tax the city is now or may hereafter
be authorized to levy for general purposes under any laws which
may limit the amount of tax which the city may levy for general
purposes. The county clerk of the county in which the city is
located, in reducing tax levies under the provisions of any Act
concerning the levy and extension of taxes, shall not consider
the tax herein provided for as a part of the general tax levy
for city purposes, and shall not include the same within any
limitation of the per cent of the assessed valuation upon which
taxes are required to be extended for such city.
    Revenues derived from such tax shall be paid to the city
treasurer of the city as collected and held by the city
treasurer him for the benefit of the fund.
    If the payments on account of taxes are insufficient during
any year to meet the requirements of this Article, the city may
issue tax anticipation warrants against the current tax levy.
    The city may continue to use other lawfully available funds
in lieu of all or part of the levy, as provided under
subsection (f) of this Section.
    (a-5) (1) Beginning in payment year 2018, the city's
required annual contribution to the Fund for payment years 2018
through 2022 shall be: for 2018, $36,000,000; for 2019,
$48,000,000; for 2020, $60,000,000; for 2021, $72,000,000; and
for 2022, $84,000,000.
    (2) For payment years 2023 through 2058, the city's
required annual contribution to the Fund shall be the amount
determined by the Fund to be equal to the sum of (i) the city's
portion of projected normal cost for that fiscal year, plus
(ii) an amount determined on a level percentage of applicable
employee payroll basis that is sufficient to bring the total
actuarial assets of the Fund up to 90% of the total actuarial
liabilities of the Fund by the end of 2058.
    (3) For payment years after 2058, the city's required
annual contribution to the Fund shall be equal to the amount,
if any, needed to bring the total actuarial assets of the Fund
up to 90% of the total actuarial liabilities of the Fund as of
the end of the year. In making the determinations under
paragraphs (2) and (3) of this subsection, the actuarial
calculations shall be determined under the entry age normal
actuarial cost method, and any actuarial gains or losses from
investment return incurred in a fiscal year shall be recognized
in equal annual amounts over the 5-year period following the
fiscal year.
    To the extent that the city's contribution for any of the
payment years referenced in this subsection is made with
property taxes, those property taxes shall be levied,
collected, and paid to the Fund in a like manner with the
general taxes of the city.
    (a-10) If the city fails to transmit to the Fund
contributions required of it under this Article by December 31
of the year in which such contributions are due, the Fund may,
after giving notice to the city, certify to the State
Comptroller the amounts of the delinquent payments, and the
Comptroller must, beginning in payment year 2018, deduct and
deposit into the Fund the certified amounts or a portion of
those amounts from the following proportions of grants of State
funds to the city:
        (1) in payment year 2018, one-third of the total amount
    of any grants of State funds to the city;
        (2) in payment year 2019, two-thirds of the total
    amount of any grants of State funds to the city; and
        (3) in payment year 2020 and each payment year
    thereafter, the total amount of any grants of State funds
    to the city.
    The State Comptroller may not deduct from any grants of
State funds to the city more than the amount of delinquent
payments certified to the State Comptroller by the Fund.
    (b) On or before July 1, 2017, and each July 1 thereafter
January 10, annually, the board shall certify to notify the
city council the annual amounts required under of the
requirement of this Article, for which that the tax herein
provided shall be levied for the following that current year.
The board shall compute the amounts necessary for the purposes
of this fund to be credited to the reserves established and
maintained as herein provided, and shall make an annual
determination of the amount of the required city contributions;
and certify the results thereof to the city council.
    (c) In respect to employees of the city who are transferred
to the employment of a park district by virtue of "Exchange of
Functions Act of 1957" the corporate authorities of the park
district shall annually levy a tax upon all the taxable
property in the park district at such rate per cent of the
value of such property, as equalized or assessed by the
Department of Revenue, as shall be sufficient, when added to
the amounts deducted from their salaries and otherwise
contributed by them, to provide the benefits to which they and
their dependents and beneficiaries are entitled under this
Article. The city shall not levy a tax hereunder in respect to
such employees.
    The tax so levied by the park district shall be in addition
to and exclusive of all other taxes authorized to be levied by
the park district for corporate, annuity fund, or other
purposes. The county clerk of the county in which the park
district is located, in reducing any tax levied under the
provisions of any Act concerning the levy and extension of
taxes shall not consider such tax as part of the general tax
levy for park purposes, and shall not include the same in any
limitation of the per cent of the assessed valuation upon which
taxes are required to be extended for the park district. The
proceeds of the tax levied by the park district, upon receipt
by the district, shall be immediately paid over to the city
treasurer of the city for the uses and purposes of the fund.
    The various sums to be contributed by the city and
allocated for the purposes of this Article, and any interest to
be contributed by the city, shall be taken from the revenue
derived from the taxes authorized in this Section, and no money
of such city derived from any source other than the levy and
collection of those taxes or the sale of tax anticipation
warrants in accordance with the provisions of this Article
shall be used to provide revenue for this Article, except as
expressly provided in this Section.
    If it is not possible for the city to make contributions
for age and service annuity and widow's annuity concurrently
with the employee's contributions made for such purposes, such
city shall make such contributions as soon as possible and
practicable thereafter with interest thereon at the effective
rate to the time they shall be made.
    (d) With respect to employees whose wages are funded as
participants under the Comprehensive Employment and Training
Act of 1973, as amended (P.L. 93-203, 87 Stat. 839, P.L.
93-567, 88 Stat. 1845), hereinafter referred to as CETA,
subsequent to October 1, 1978, and in instances where the board
has elected to establish a manpower program reserve, the board
shall compute the amounts necessary to be credited to the
manpower program reserves established and maintained as herein
provided, and shall make a periodic determination of the amount
of required contributions from the City to the reserve to be
reimbursed by the federal government in accordance with rules
and regulations established by the Secretary of the United
States Department of Labor or his designee, and certify the
results thereof to the City Council. Any such amounts shall
become a credit to the City and will be used to reduce the
amount which the City would otherwise contribute during
succeeding years for all employees.
    (e) In lieu of establishing a manpower program reserve with
respect to employees whose wages are funded as participants
under the Comprehensive Employment and Training Act of 1973, as
authorized by subsection (d), the board may elect to establish
a special municipality contribution rate for all such
employees. If this option is elected, the City shall contribute
to the Fund from federal funds provided under the Comprehensive
Employment and Training Act program at the special rate so
established and such contributions shall become a credit to the
City and be used to reduce the amount which the City would
otherwise contribute during succeeding years for all
employees.
    (f) In lieu of levying all or a portion of the tax required
under this Section in any year, the city may deposit with the
city treasurer no later than March 1 of that year for the
benefit of the fund, to be held in accordance with this
Article, an amount that, together with the taxes levied under
this Section for that year, is not less than the amount of the
city contributions for that year as certified by the board to
the city council. The deposit may be derived from any source
legally available for that purpose, including, but not limited
to, the proceeds of city borrowings. The making of a deposit
shall satisfy fully the requirements of this Section for that
year to the extent of the amounts so deposited. Amounts
deposited under this subsection may be used by the fund for any
of the purposes for which the proceeds of the tax levied by the
city under this Section may be used, including the payment of
any amount that is otherwise required by this Article to be
paid from the proceeds of that tax.
(Source: P.A. 90-31, eff. 6-27-97; 90-766, eff. 8-14-98.)
 
    (40 ILCS 5/11-170)  (from Ch. 108 1/2, par. 11-170)
    (Text of Section WITHOUT the changes made by P.A. 98-641,
which has been held unconstitutional)
    Sec. 11-170. Contributions for age and service annuities
for present employees, future entrants and re-entrants.
    (a) Beginning on the effective date and prior to July 1,
1947, 3 1/4%; and beginning on July 1, 1947 and prior to July
1, 1953, 5%; and beginning July 1, 1953 and prior to January 1,
1972, 6%; and beginning January 1, 1972, 6 1/2% of each payment
of the salary of each present employee, future entrant and
re-entrant, except as provided in subsection (a-5) and (a-10),
shall be contributed to the fund as a deduction from salary for
age and service annuity.
    (a-5) Except as provided in subsection (a-10), for an
employee who on or after January 1, 2011 and prior to the
effective date of this amendatory Act of the 100th General
Assembly first became a member or participant under this
Article and made the election under item (i) of subsection
(d-10) of Section 1-160: prior to the effective date of this
amendatory Act of the 100th General Assembly, 6.5%; and
beginning on the effective date of this amendatory Act of the
100th General Assembly and prior to January 1, 2018, 7.5%; and
beginning January 1, 2018 and prior to January 1, 2019, 8.5%;
and beginning January 1, 2019 and thereafter, employee
contributions for those employees who made the election under
item (i) of subsection (d-10) of Section 1-160 shall be the
lesser of: (i) the total normal cost, calculated using the
entry age normal actuarial method, projected for that fiscal
year for the benefits and expenses of the plan of benefits
applicable to those members and participants who first became
members or participants on or after the effective date of this
amendatory Act of the 100th General Assembly and to those
employees who made the election under item (i) of subsection
(d-10) of Section 1-160, but not less than 6.5% of each payment
of salary combined with the employee contributions provided for
in subsection (b) of Section 11-134.1 and Section 11-174 of
this Article; or (ii) the aggregate employee contribution
consisting of 9.5% of each payment of salary combined with the
employee contributions provided for in subsection (b) of
Section 11-134.1 and 11-174 of this Article.
    Beginning with the first pay period on or after the date
when the funded ratio of the fund is first determined to have
reached the 90% funding goal, and each pay period thereafter
for as long as the fund maintains a funding ratio of 75% or
more, employee contributions for age and service annuity for
those employees who made the election under item (i) of
subsection (d-10) of Section 1-160 shall be 5.5% of each
payment of salary. If the funding ratio falls below 75%, then
employee contributions for age and service annuity for those
employees who made the election under item (i) of subsection
(d-10) shall revert to the lesser of: (A) the total normal
cost, calculated using the entry age normal actuarial method,
projected for that fiscal year for the benefits and expenses of
the plan of benefits applicable to those members and
participants who first became members or participants on or
after the effective date of this amendatory Act of the 100th
General Assembly and to those employees who made the election
under item (i) of subsection (d-10) of Section 1-160, but not
less than 6.5% of each payment of salary combined with the
employee contributions provided for in subsection (b) of
Section 11-134.1 and Section 11-174 of this Article; or (B) the
aggregate employee contribution consisting of 9.5% of each
payment of salary combined with the employee contributions
provided for in subsection (b) of Section 11-134.1 and 11-174
of this Article. If the fund once again is determined to have
reached a funding ratio of 75%, the 5.5% of salary contribution
for age and service annuity shall resume. An employee who made
the election under item (ii) of subsection (d-10) of Section
1-160 shall continue to have the contributions for age and
service annuity determined under subsection (a) of this
Section.
    If contributions are reduced to less than the aggregate
employee contribution described in item (ii) or item (B) of
this subsection due to application of the normal cost
criterion, the employee contribution amount shall be
consistent from July 1 of the fiscal year through June 30 of
that fiscal year.
    The normal cost, for the purposes of this subsection (a-5)
and subsection (a-10), shall be calculated by an independent
enrolled actuary mutually agreed upon by the fund and the City.
The fees and expenses of the independent actuary shall be the
responsibility of the City. For purposes of this subsection
(a-5), the fund and the City shall both be considered to be the
clients of the actuary, and the actuary shall utilize
participant data and actuarial standards to calculate the
normal cost. The fund shall provide information that the
actuary requests in order to calculate the applicable normal
cost.
    (a-10) For each employee who on or after the effective date
of this amendatory Act of the 100th General Assembly first
becomes a member or participant under this Article, 9.5% of
each payment of salary shall be contributed to the fund as a
deduction from salary for age and service annuity. Beginning
January 1, 2018 and each year thereafter, employee
contributions for each employee subject to this subsection
(a-10) shall be the lesser of: (i) the total normal cost,
calculated using the entry age normal actuarial method,
projected for that fiscal year for the benefits and expenses of
the plan of benefits applicable to those members and
participants who first become members or participants on or
after the effective date of this amendatory Act of the 100th
General Assembly and to those employees who made the election
under item (i) of subsection (d-10) of Section 1-160, but not
less than 6.5% of each payment of salary combined with the
employee contributions provided for in subsection (b) of
Section 11-134.1 and Section 11-174 of this Article; or (ii)
the aggregate employee contribution consisting of 9.5% of each
payment of salary combined with the employee contributions
provided for in subsection (b) of Section 11-134.1 and Section
11-174 of this Article.
    Beginning with the first pay period on or after the date
when the funded ratio of the fund is first determined to have
reached the 90% funding goal, and each pay period thereafter
for as long as the fund maintains a funding ratio of 75% or
more, employee contributions for age and service annuity for
each employee subject to this subsection (a-10) shall be 5.5%
of each payment of salary. If the funding ratio falls below
75%, then employee contributions for age and service annuity
for each employee subject to this subsection (a-10) shall
revert to the lesser of: (A) the total normal cost, calculated
using the entry age normal actuarial method, projected for that
fiscal year for the benefits and expenses of the plan of
benefits applicable to those members and participants who first
become members or participants on or after the effective date
of this amendatory Act of the 100th General Assembly and to
those employees who made the election under item (i) of
subsection (d-10) of Section 1-160, but not less than 6.5% of
each payment of salary combined with the employee contributions
provided for in subsection (b) of Section 11-134.1 and Section
11-174 of this Article; or (B) the aggregate employee
contribution consisting of 9.5% of each payment of salary
combined with the employee contributions provided for in
subsection (b) of Section 11-134.1 and Section 11-174 of this
Article. If the fund once again is determined to have reached a
funding ratio of 75%, the 5.5% of salary contribution for age
and service annuity shall resume.
    If contributions are reduced to less than the aggregate
employee contribution described in item (ii) or item (B) of
this subsection (a-10) due to application of the normal cost
criterion, the employee contribution amount shall be
consistent from July 1 of the fiscal year through June 30 of
that fiscal year.
    Such deductions beginning on the effective date and prior
to June 30, 1947, inclusive shall be made for a future entrant
while he is in service until he attains age 65, and for a
present employee while he is in service until the amount so
deducted from his salary with interest at the rate of 4% per
annum shall be equal to the sum which would have accumulated to
his credit from sums deducted from his salary if deductions at
the rate herein stated had been made during his entire service
until he attained age 65 with interest at 4% per annum for the
period subsequent to his attainment of age 65. Such deductions
beginning July 1, 1947 shall be made and continued for
employees while in the service.
    (b) (Blank). Concurrently with each employee contribution,
the city shall contribute beginning on the effective date and
prior to July 1, 1947, 5 3/4%; and beginning July 1, 1947 and
prior to July 1, 1953, 7%; and beginning July 1, 1953, 6% of
each payment of such salary until the employee attains age 65.
    (c) Each employee contribution made prior to the date age
and service annuity for an employee is fixed and each
corresponding city contribution shall be allocated to the
account of and credited to the employee for whose benefit it is
made.
    (d) Notwithstanding Section 1-103.1, the changes to this
Section made by this amendatory Act of the 100th General
Assembly apply regardless of whether the employee was in active
service on or after the effective date of this amendatory Act.
(Source: P.A. 81-1536.)
 
    (40 ILCS 5/11-197.7 new)
    Sec. 11-197.7. Payment of annuity other than direct. The
board, at the written direction and request of any annuitant,
may, solely as an accommodation to such annuitant, pay the
annuity due him or her to a bank, savings and loan association,
or any other financial institution insured by an agency of the
federal government, for deposit to his or her account, or to a
bank or trust company for deposit in a trust established by him
or her for his benefit with such bank, savings and loan
association, or trust company, and such annuitant may withdraw
such direction at any time. The board may also, in the case of
any disability beneficiary or annuitant for whom no estate
guardian has been appointed and who is confined in a publicly
owned and operated mental institution, pay such disability
benefit or annuity due such person to the superintendent or
other head of such institution or hospital for deposit to such
person's trust fund account maintained for him or her by such
institution or hospital, if by law such trust fund accounts are
authorized or recognized.
 
    (40 ILCS 5/11-223.1)  (from Ch. 108 1/2, par. 11-223.1)
    Sec. 11-223.1. Assignment for health, hospital and medical
insurance.
    The board may provide, by regulation, that any annuitant or
pensioner, may assign his annuity or disability benefit, or any
part thereof, for the purpose of premium payment for a
membership for the annuitant, and his or her spouse and
children, in a non-profit group hospital care plan or group
medical surgical plan, provided, however, that the board may,
in its discretion, terminate the right of assignment. Any such
hospital or medical insurance plan may include provision for
the beneficiaries thereof who rely on treatment by spiritual
means alone through prayer for healing in accordance with the
tenets and practice of a well recognized religious
denomination.
    Upon the adoption of a regulation permitting such
assignment, the board shall establish and administer a plan for
the maintenance of the insurance plan membership by the
annuitant or pensioner.
(Source: Laws 1965, p. 2290.)
 
    (40 ILCS 5/11-230)  (from Ch. 108 1/2, par. 11-230)
    Sec. 11-230. Felony conviction.
    None of the benefits provided in this Article shall be paid
to any person who is convicted of any felony relating to or
arising out of or in connection with his service as employee.
    This section shall not operate to impair any contract or
vested right heretofore acquired under any law or laws
continued in this Article, nor to preclude the right to a
refund.
    Any refund required under this Article shall be calculated
based on that person's contributions to the Fund, less the
amount of any annuity benefit previously received by the person
or his or beneficiaries. The changes made to this Section by
this amendatory Act of the 100th General Assembly apply only to
persons who first become members or participants under this
Article on or after the effective date of this amendatory Act
of the 100th General Assembly.
    All future entrants entering service after July 11, 1955,
shall be deemed to have consented to the provisions of this
section as a condition of coverage.
(Source: Laws 1963, p. 161.)
 
    (40 ILCS 5/8-173.1 rep.)
    (40 ILCS 5/11-169.1 rep.)
    Section 15-6. The Illinois Pension Code is amended by
repealing Sections 8-173.1 and 11-169.1.
 
    Section 15-10. Inseverability and severability. The
provisions of this Article and amendments to Section 1-160 of
the Illinois Pension Code applicable to Articles 8 and 11 of
the Illinois Pension Code as amended by this amendatory Act of
the 100th General Assembly are inseverable, except that the
changes made to Sections 8-228.5 and 11-125.9 of the Illinois
Pension Code are severable under Section 1.31 of the Statute on
Statutes.
 
ARTICLE 20. TECHNOLOGY MANAGEMENT

 
    Section 20-5. The Department of Central Management
Services Law of the Civil Administrative Code of Illinois is
amended by changing Sections 405-20, 405-250, and 405-410 as
follows:
 
    (20 ILCS 405/405-20)  (was 20 ILCS 405/35.7)
    Sec. 405-20. Fiscal policy information to Governor;
information technology statistical research planning.
    (a) The Department shall be responsible for providing the
Governor with timely, comprehensive, and meaningful
information pertinent to the formulation and execution of
fiscal policy. In performing this responsibility the
Department shall have the power and duty to do the following:
        (1) Control the procurement, retention, installation,
    maintenance, and operation, as specified by the Director,
    of information technology electronic data processing
    equipment and software used by State agencies in such a
    manner as to achieve maximum economy and provide adequate
    assistance in the development of information suitable for
    management analysis.
        (2) Establish principles and standards of information
    technology statistical reporting by State agencies and
    priorities for completion of research by those agencies in
    accordance with the requirements for management analysis
    as specified by the Director.
        (3) Establish, through the Director, charges for
    information technology statistical services requested by
    State agencies and rendered by the Department. The
    Department is likewise empowered through the Director to
    establish prices or charges for information technology
    services rendered by the Department for all statistical
    reports purchased by agencies and individuals not
    connected with State government.
        (4) Instruct all State agencies as the Director may
    require to report regularly to the Department, in the
    manner the Director may prescribe, their usage of
    information technology electronic information devices and
    services, the cost incurred, the information produced, and
    the procedures followed in obtaining the information. All
    State agencies shall request of the Director any
    information technology resources statistical services
    requiring the use of electronic devices and shall conform
    to the priorities assigned by the Director in using those
    electronic devices.
        (5) Examine the accounts, use of information
    technology resources, and statistical data of any
    organization, body, or agency receiving appropriations
    from the General Assembly.
        (6) Install and operate a modern information system
    utilizing equipment adequate to satisfy the requirements
    for analysis and review as specified by the Director.
    Expenditures for information technology statistical
    services rendered shall be reimbursed by the recipients.
    The reimbursement shall be determined by the Director as
    amounts sufficient to reimburse the Technology Management
    Statistical Services Revolving Fund for expenditures
    incurred in rendering the services.
    (b) In addition to the other powers and duties listed in
this Section, the Department shall analyze the present and
future aims, needs, and requirements of information technology
statistical research and planning in order to provide for the
formulation of overall policy relative to the use of electronic
data processing equipment and software by the State of
Illinois. In making this analysis, the Department under the
Director shall formulate a master plan for the use of
information technology statistical research, utilizing
electronic equipment, software and services most
advantageously, and advising whether electronic data
processing equipment and software should be leased or purchased
by the State. The Department under the Director shall prepare
and submit interim reports of meaningful developments and
proposals for legislation to the Governor on or before January
30 each year. The Department under the Director shall engage in
a continuing analysis and evaluation of the master plan so
developed, and it shall be the responsibility of the Department
to recommend from time to time any needed amendments and
modifications of any master plan enacted by the General
Assembly.
    (c) For the purposes of this Section, Section 405-245, and
paragraph (4) of Section 405-10 only, "State agencies" means
all departments, boards, commissions, and agencies of the State
of Illinois subject to the Governor.
(Source: P.A. 94-91, eff. 7-1-05.)
 
    (20 ILCS 405/405-250)  (was 20 ILCS 405/35.7a)
    Sec. 405-250. Information technology Statistical services;
use of information technology electronic data processing
equipment and software. The Department may make information
technology resources statistical services and the use of
information technology electronic data processing equipment
and software, including necessary telecommunications lines and
equipment, available to local governments, elected State
officials, State educational institutions, and all other
governmental units of the State requesting them. The Director
is empowered to establish prices and charges for the
information technology resources statistical services so
furnished and for the use of the information technology
electronic data processing equipment and software and
necessary telecommunications lines and equipment. The prices
and charges shall be sufficient to reimburse the cost of
furnishing the services and use of equipment, software, and
lines.
(Source: P.A. 91-239, eff. 1-1-00.)
 
    (20 ILCS 405/405-410)
    Sec. 405-410. Transfer of Information Technology
functions.
    (a) Notwithstanding any other law to the contrary, the
Director of Central Management Services, working in
cooperation with the Director of any other agency, department,
board, or commission directly responsible to the Governor, may
direct the transfer, to the Department of Central Management
Services, of those information technology functions at that
agency, department, board, or commission that are suitable for
centralization.
    Upon receipt of the written direction to transfer
information technology functions to the Department of Central
Management Services, the personnel, equipment, and property
(both real and personal) directly relating to the transferred
functions shall be transferred to the Department of Central
Management Services, and the relevant documents, records, and
correspondence shall be transferred or copied, as the Director
may prescribe.
    (b) Upon receiving written direction from the Director of
Central Management Services, the Comptroller and Treasurer are
authorized to transfer the unexpended balance of any
appropriations related to the information technology functions
transferred to the Department of Central Management Services
and shall make the necessary fund transfers from any special
fund in the State Treasury or from any other federal or State
trust fund held by the Treasurer to the General Revenue Fund or
, the Technology Management Statistical Services Revolving
Fund, or the Communications Revolving Fund, as designated by
the Director of Central Management Services, for use by the
Department of Central Management Services in support of
information technology functions or any other related costs or
expenses of the Department of Central Management Services.
    (c) The rights of employees and the State and its agencies
under the Personnel Code and applicable collective bargaining
agreements or under any pension, retirement, or annuity plan
shall not be affected by any transfer under this Section.
    (d) The functions transferred to the Department of Central
Management Services by this Section shall be vested in and
shall be exercised by the Department of Central Management
Services. Each act done in the exercise of those functions
shall have the same legal effect as if done by the agencies,
offices, divisions, departments, bureaus, boards and
commissions from which they were transferred.
    Every person or other entity shall be subject to the same
obligations and duties and any penalties, civil or criminal,
arising therefrom, and shall have the same rights arising from
the exercise of such rights, powers, and duties as had been
exercised by the agencies, offices, divisions, departments,
bureaus, boards, and commissions from which they were
transferred.
    Whenever reports or notices are now required to be made or
given or papers or documents furnished or served by any person
in regards to the functions transferred to or upon the
agencies, offices, divisions, departments, bureaus, boards,
and commissions from which the functions were transferred, the
same shall be made, given, furnished or served in the same
manner to or upon the Department of Central Management
Services.
    This Section does not affect any act done, ratified, or
cancelled or any right occurring or established or any action
or proceeding had or commenced in an administrative, civil, or
criminal cause regarding the functions transferred, but those
proceedings may be continued by the Department of Central
Management Services.
    This Section does not affect the legality of any rules in
the Illinois Administrative Code regarding the functions
transferred in this Section that are in force on the effective
date of this Section. If necessary, however, the affected
agencies shall propose, adopt, or repeal rules, rule
amendments, and rule recodifications as appropriate to
effectuate this Section.
(Source: P.A. 93-25, eff. 6-20-03; 93-839, eff. 7-30-04;
93-1067, eff. 1-15-05.)
 
    Section 20-10. The State Finance Act is amended by changing
Sections 5.12, 5.55, 6p-1, 6p-2, 6z-34, and 8.16a as follows:
 
    (30 ILCS 105/5.12)  (from Ch. 127, par. 141.12)
    Sec. 5.12. The Communications Revolving Fund. This Section
is repealed on December 31, 2017.
(Source: Laws 1919, p. 946.)
 
    (30 ILCS 105/5.55)  (from Ch. 127, par. 141.55)
    Sec. 5.55. The Technology Management Statistical Services
Revolving Fund.
(Source: Laws 1919, p. 946.)
 
    (30 ILCS 105/6p-1)  (from Ch. 127, par. 142p1)
    Sec. 6p-1. The Technology Management Revolving Fund
(formerly known as the Statistical Services Revolving Fund)
shall be initially financed by a transfer of funds from the
General Revenue Fund. Thereafter, all fees and other monies
received by the Department of Central Management Services in
payment for statistical services rendered pursuant to Section
405-20 of the Department of Central Management Services Law (20
ILCS 405/405-20) shall be paid into the Technology Management
Statistical Services Revolving Fund. On and after July 1, 2017,
or after sufficient moneys have been received in the
Communications Revolving Fund to pay all Fiscal Year 2017
obligations payable from the Fund, whichever is later, all fees
and other moneys received by the Department of Central
Management Services in payment for communications services
rendered pursuant to the Department of Central Management
Services Law of the Civil Administrative Code of Illinois or
sale of surplus State communications equipment shall be paid
into the Technology Management Revolving Fund. The money in
this fund shall be used by the Department of Central Management
Services as reimbursement for expenditures incurred in
rendering statistical services and, beginning July 1, 2017, as
reimbursement for expenditures incurred in relation to
communications services.
(Source: P.A. 91-239, eff. 1-1-00.)
 
    (30 ILCS 105/6p-2)  (from Ch. 127, par. 142p2)
    Sec. 6p-2. The Communications Revolving Fund shall be
initially financed by a transfer of funds from the General
Revenue Fund. Thereafter, through June 30, 2017, all fees and
other monies received by the Department of Central Management
Services in payment for communications services rendered
pursuant to the Department of Central Management Services Law
or sale of surplus State communications equipment shall be paid
into the Communications Revolving Fund. Except as otherwise
provided in this Section, the money in this fund shall be used
by the Department of Central Management Services as
reimbursement for expenditures incurred in relation to
communications services.
    On the effective date of this amendatory Act of the 93rd
General Assembly, or as soon as practicable thereafter, the
State Comptroller shall order transferred and the State
Treasurer shall transfer $3,000,000 from the Communications
Revolving Fund to the Emergency Public Health Fund to be used
for the purposes specified in Section 55.6a of the
Environmental Protection Act.
    In addition to any other transfers that may be provided for
by law, on July 1, 2011, or as soon thereafter as practical,
the State Comptroller shall direct and the State Treasurer
shall transfer the sum of $5,000,000 from the General Revenue
Fund to the Communications Revolving Fund.
    Notwithstanding any other provision of law, in addition to
any other transfers that may be provided by law, on July 1,
2017, or after sufficient moneys have been received in the
Communications Revolving Fund to pay all Fiscal Year 2017
obligations payable from the Fund, whichever is later, the
State Comptroller shall direct and the State Treasurer shall
transfer the remaining balance from the Communications
Revolving Fund into the Technology Management Revolving Fund.
Upon completion of the transfer, any future deposits due to
that Fund and any outstanding obligations or liabilities of
that Fund pass to the Technology Management Revolving Fund.
(Source: P.A. 97-641, eff. 12-19-11.)
 
    (30 ILCS 105/6z-34)
    Sec. 6z-34. Secretary of State Special Services Fund. There
is created in the State Treasury a special fund to be known as
the Secretary of State Special Services Fund. Moneys deposited
into the Fund may, subject to appropriation, be used by the
Secretary of State for any or all of the following purposes:
        (1) For general automation efforts within operations
    of the Office of Secretary of State.
        (2) For technology applications in any form that will
    enhance the operational capabilities of the Office of
    Secretary of State.
        (3) To provide funds for any type of library grants
    authorized and administered by the Secretary of State as
    State Librarian.
    These funds are in addition to any other funds otherwise
authorized to the Office of Secretary of State for like or
similar purposes.
    On August 15, 1997, all fiscal year 1997 receipts that
exceed the amount of $15,000,000 shall be transferred from this
Fund to the Technology Management Revolving Fund (formerly
known as the Statistical Services Revolving Fund); on August
15, 1998 and each year thereafter through 2000, all receipts
from the fiscal year ending on the previous June 30th that
exceed the amount of $17,000,000 shall be transferred from this
Fund to the Technology Management Revolving Fund (formerly
known as the Statistical Services Revolving Fund); on August
15, 2001 and each year thereafter through 2002, all receipts
from the fiscal year ending on the previous June 30th that
exceed the amount of $19,000,000 shall be transferred from this
Fund to the Technology Management Revolving Fund (formerly
known as the Statistical Services Revolving Fund); and on
August 15, 2003 and each year thereafter, all receipts from the
fiscal year ending on the previous June 30th that exceed the
amount of $33,000,000 shall be transferred from this Fund to
the Technology Management Revolving Fund (formerly known as the
Statistical Services Revolving Fund).
(Source: P.A. 92-32, eff. 7-1-01; 93-32, eff. 7-1-03.)
 
    (30 ILCS 105/8.16a)  (from Ch. 127, par. 144.16a)
    Sec. 8.16a. Appropriations for the procurement,
installation, retention, maintenance and operation of
electronic data processing and information technology devices
and software used by state agencies subject to Section 405-20
of the Department of Central Management Services Law (20 ILCS
405/405-20), the purchase of necessary supplies and equipment
and accessories thereto, and all other expenses incident to the
operation and maintenance of those electronic data processing
and information technology devices and software are payable
from the Technology Management Statistical Services Revolving
Fund. However, no contract shall be entered into or obligation
incurred for any expenditure from the Technology Management
Statistical Services Revolving Fund until after the purpose and
amount has been approved in writing by the Director of Central
Management Services. Until there are sufficient funds in the
Technology Management Revolving Fund (formerly known as the
Statistical Services Revolving Fund) to carry out the purposes
of this amendatory Act of 1965, however, the State agencies
subject to that Section 405-20 shall, on written approval of
the Director of Central Management Services, pay the cost of
operating and maintaining electronic data processing systems
from current appropriations as classified and standardized in
the State Finance Act "An Act in relation to State finance",
approved June 10, 1919, as amended.
(Source: P.A. 91-239, eff. 1-1-00.)
 
    Section 20-15. The Illinois Pension Code is amended by
changing Section 1A-112 as follows:
 
    (40 ILCS 5/1A-112)
    Sec. 1A-112. Fees.
    (a) Every pension fund that is required to file an annual
statement under Section 1A-109 shall pay to the Department an
annual compliance fee. In the case of a pension fund under
Article 3 or 4 of this Code, the annual compliance fee shall be
0.02% (2 basis points) of the total assets of the pension fund,
as reported in the most current annual statement of the fund,
but not more than $8,000. In the case of all other pension
funds and retirement systems, the annual compliance fee shall
be $8,000.
    (b) The annual compliance fee shall be due on June 30 for
the following State fiscal year, except that the fee payable in
1997 for fiscal year 1998 shall be due no earlier than 30 days
following the effective date of this amendatory Act of 1997.
    (c) Any information obtained by the Division that is
available to the public under the Freedom of Information Act
and is either compiled in published form or maintained on a
computer processible medium shall be furnished upon the written
request of any applicant and the payment of a reasonable
information services fee established by the Director,
sufficient to cover the total cost to the Division of
compiling, processing, maintaining, and generating the
information. The information may be furnished by means of
published copy or on a computer processed or computer
processible medium.
    No fee may be charged to any person for information that
the Division is required by law to furnish to that person.
    (d) Except as otherwise provided in this Section, all fees
and penalties collected by the Department under this Code shall
be deposited into the Public Pension Regulation Fund.
    (e) Fees collected under subsection (c) of this Section and
money collected under Section 1A-107 shall be deposited into
the Technology Management Department's Statistical Services
Revolving Fund and credited to the account of the Department's
Public Pension Division. This income shall be used exclusively
for the purposes set forth in Section 1A-107. Notwithstanding
the provisions of Section 408.2 of the Illinois Insurance Code,
no surplus funds remaining in this account shall be deposited
in the Insurance Financial Regulation Fund. All money in this
account that the Director certifies is not needed for the
purposes set forth in Section 1A-107 of this Code shall be
transferred to the Public Pension Regulation Fund.
    (f) Nothing in this Code prohibits the General Assembly
from appropriating funds from the General Revenue Fund to the
Department for the purpose of administering or enforcing this
Code.
(Source: P.A. 93-32, eff. 7-1-03.)
 
    Section 20-20. The Illinois Insurance Code is amended by
changing Sections 408, 408.2, 1202, and 1206 as follows:
 
    (215 ILCS 5/408)  (from Ch. 73, par. 1020)
    Sec. 408. Fees and charges.
    (1) The Director shall charge, collect and give proper
acquittances for the payment of the following fees and charges:
        (a) For filing all documents submitted for the
    incorporation or organization or certification of a
    domestic company, except for a fraternal benefit society,
    $2,000.
        (b) For filing all documents submitted for the
    incorporation or organization of a fraternal benefit
    society, $500.
        (c) For filing amendments to articles of incorporation
    and amendments to declaration of organization, except for a
    fraternal benefit society, a mutual benefit association, a
    burial society or a farm mutual, $200.
        (d) For filing amendments to articles of incorporation
    of a fraternal benefit society, a mutual benefit
    association or a burial society, $100.
        (e) For filing amendments to articles of incorporation
    of a farm mutual, $50.
        (f) For filing bylaws or amendments thereto, $50.
        (g) For filing agreement of merger or consolidation:
            (i) for a domestic company, except for a fraternal
        benefit society, a mutual benefit association, a
        burial society, or a farm mutual, $2,000.
            (ii) for a foreign or alien company, except for a
        fraternal benefit society, $600.
            (iii) for a fraternal benefit society, a mutual
        benefit association, a burial society, or a farm
        mutual, $200.
        (h) For filing agreements of reinsurance by a domestic
    company, $200.
        (i) For filing all documents submitted by a foreign or
    alien company to be admitted to transact business or
    accredited as a reinsurer in this State, except for a
    fraternal benefit society, $5,000.
        (j) For filing all documents submitted by a foreign or
    alien fraternal benefit society to be admitted to transact
    business in this State, $500.
        (k) For filing declaration of withdrawal of a foreign
    or alien company, $50.
        (l) For filing annual statement by a domestic company,
    except a fraternal benefit society, a mutual benefit
    association, a burial society, or a farm mutual, $200.
        (m) For filing annual statement by a domestic fraternal
    benefit society, $100.
        (n) For filing annual statement by a farm mutual, a
    mutual benefit association, or a burial society, $50.
        (o) For issuing a certificate of authority or renewal
    thereof except to a foreign fraternal benefit society,
    $400.
        (p) For issuing a certificate of authority or renewal
    thereof to a foreign fraternal benefit society, $200.
        (q) For issuing an amended certificate of authority,
    $50.
        (r) For each certified copy of certificate of
    authority, $20.
        (s) For each certificate of deposit, or valuation, or
    compliance or surety certificate, $20.
        (t) For copies of papers or records per page, $1.
        (u) For each certification to copies of papers or
    records, $10.
        (v) For multiple copies of documents or certificates
    listed in subparagraphs (r), (s), and (u) of paragraph (1)
    of this Section, $10 for the first copy of a certificate of
    any type and $5 for each additional copy of the same
    certificate requested at the same time, unless, pursuant to
    paragraph (2) of this Section, the Director finds these
    additional fees excessive.
        (w) For issuing a permit to sell shares or increase
    paid-up capital:
            (i) in connection with a public stock offering,
        $300;
            (ii) in any other case, $100.
        (x) For issuing any other certificate required or
    permissible under the law, $50.
        (y) For filing a plan of exchange of the stock of a
    domestic stock insurance company, a plan of
    demutualization of a domestic mutual company, or a plan of
    reorganization under Article XII, $2,000.
        (z) For filing a statement of acquisition of a domestic
    company as defined in Section 131.4 of this Code, $2,000.
        (aa) For filing an agreement to purchase the business
    of an organization authorized under the Dental Service Plan
    Act or the Voluntary Health Services Plans Act or of a
    health maintenance organization or a limited health
    service organization, $2,000.
        (bb) For filing a statement of acquisition of a foreign
    or alien insurance company as defined in Section 131.12a of
    this Code, $1,000.
        (cc) For filing a registration statement as required in
    Sections 131.13 and 131.14, the notification as required by
    Sections 131.16, 131.20a, or 141.4, or an agreement or
    transaction required by Sections 124.2(2), 141, 141a, or
    141.1, $200.
        (dd) For filing an application for licensing of:
            (i) a religious or charitable risk pooling trust or
        a workers' compensation pool, $1,000;
            (ii) a workers' compensation service company,
        $500;
            (iii) a self-insured automobile fleet, $200; or
            (iv) a renewal of or amendment of any license
        issued pursuant to (i), (ii), or (iii) above, $100.
        (ee) For filing articles of incorporation for a
    syndicate to engage in the business of insurance through
    the Illinois Insurance Exchange, $2,000.
        (ff) For filing amended articles of incorporation for a
    syndicate engaged in the business of insurance through the
    Illinois Insurance Exchange, $100.
        (gg) For filing articles of incorporation for a limited
    syndicate to join with other subscribers or limited
    syndicates to do business through the Illinois Insurance
    Exchange, $1,000.
        (hh) For filing amended articles of incorporation for a
    limited syndicate to do business through the Illinois
    Insurance Exchange, $100.
        (ii) For a permit to solicit subscriptions to a
    syndicate or limited syndicate, $100.
        (jj) For the filing of each form as required in Section
    143 of this Code, $50 per form. The fee for advisory and
    rating organizations shall be $200 per form.
            (i) For the purposes of the form filing fee,
        filings made on insert page basis will be considered
        one form at the time of its original submission.
        Changes made to a form subsequent to its approval shall
        be considered a new filing.
            (ii) Only one fee shall be charged for a form,
        regardless of the number of other forms or policies
        with which it will be used.
            (iii) Fees charged for a policy filed as it will be
        issued regardless of the number of forms comprising
        that policy shall not exceed $1,500. For advisory or
        rating organizations, fees charged for a policy filed
        as it will be issued regardless of the number of forms
        comprising that policy shall not exceed $2,500.
            (iv) The Director may by rule exempt forms from
        such fees.
        (kk) For filing an application for licensing of a
    reinsurance intermediary, $500.
        (ll) For filing an application for renewal of a license
    of a reinsurance intermediary, $200.
    (2) When printed copies or numerous copies of the same
paper or records are furnished or certified, the Director may
reduce such fees for copies if he finds them excessive. He may,
when he considers it in the public interest, furnish without
charge to state insurance departments and persons other than
companies, copies or certified copies of reports of
examinations and of other papers and records.
    (3) The expenses incurred in any performance examination
authorized by law shall be paid by the company or person being
examined. The charge shall be reasonably related to the cost of
the examination including but not limited to compensation of
examiners, electronic data processing costs, supervision and
preparation of an examination report and lodging and travel
expenses. All lodging and travel expenses shall be in accord
with the applicable travel regulations as published by the
Department of Central Management Services and approved by the
Governor's Travel Control Board, except that out-of-state
lodging and travel expenses related to examinations authorized
under Section 132 shall be in accordance with travel rates
prescribed under paragraph 301-7.2 of the Federal Travel
Regulations, 41 C.F.R. 301-7.2, for reimbursement of
subsistence expenses incurred during official travel. All
lodging and travel expenses may be reimbursed directly upon
authorization of the Director. With the exception of the direct
reimbursements authorized by the Director, all performance
examination charges collected by the Department shall be paid
to the Insurance Producer Administration Fund, however, the
electronic data processing costs incurred by the Department in
the performance of any examination shall be billed directly to
the company being examined for payment to the Technology
Management Statistical Services Revolving Fund.
    (4) At the time of any service of process on the Director
as attorney for such service, the Director shall charge and
collect the sum of $20, which may be recovered as taxable costs
by the party to the suit or action causing such service to be
made if he prevails in such suit or action.
    (5) (a) The costs incurred by the Department of Insurance
in conducting any hearing authorized by law shall be assessed
against the parties to the hearing in such proportion as the
Director of Insurance may determine upon consideration of all
relevant circumstances including: (1) the nature of the
hearing; (2) whether the hearing was instigated by, or for the
benefit of a particular party or parties; (3) whether there is
a successful party on the merits of the proceeding; and (4) the
relative levels of participation by the parties.
    (b) For purposes of this subsection (5) costs incurred
shall mean the hearing officer fees, court reporter fees, and
travel expenses of Department of Insurance officers and
employees; provided however, that costs incurred shall not
include hearing officer fees or court reporter fees unless the
Department has retained the services of independent
contractors or outside experts to perform such functions.
    (c) The Director shall make the assessment of costs
incurred as part of the final order or decision arising out of
the proceeding; provided, however, that such order or decision
shall include findings and conclusions in support of the
assessment of costs. This subsection (5) shall not be construed
as permitting the payment of travel expenses unless calculated
in accordance with the applicable travel regulations of the
Department of Central Management Services, as approved by the
Governor's Travel Control Board. The Director as part of such
order or decision shall require all assessments for hearing
officer fees and court reporter fees, if any, to be paid
directly to the hearing officer or court reporter by the
party(s) assessed for such costs. The assessments for travel
expenses of Department officers and employees shall be
reimbursable to the Director of Insurance for deposit to the
fund out of which those expenses had been paid.
    (d) The provisions of this subsection (5) shall apply in
the case of any hearing conducted by the Director of Insurance
not otherwise specifically provided for by law.
    (6) The Director shall charge and collect an annual
financial regulation fee from every domestic company for
examination and analysis of its financial condition and to fund
the internal costs and expenses of the Interstate Insurance
Receivership Commission as may be allocated to the State of
Illinois and companies doing an insurance business in this
State pursuant to Article X of the Interstate Insurance
Receivership Compact. The fee shall be the greater fixed amount
based upon the combination of nationwide direct premium income
and nationwide reinsurance assumed premium income or upon
admitted assets calculated under this subsection as follows:
        (a) Combination of nationwide direct premium income
    and nationwide reinsurance assumed premium.
            (i) $150, if the premium is less than $500,000 and
        there is no reinsurance assumed premium;
            (ii) $750, if the premium is $500,000 or more, but
        less than $5,000,000 and there is no reinsurance
        assumed premium; or if the premium is less than
        $5,000,000 and the reinsurance assumed premium is less
        than $10,000,000;
            (iii) $3,750, if the premium is less than
        $5,000,000 and the reinsurance assumed premium is
        $10,000,000 or more;
            (iv) $7,500, if the premium is $5,000,000 or more,
        but less than $10,000,000;
            (v) $18,000, if the premium is $10,000,000 or more,
        but less than $25,000,000;
            (vi) $22,500, if the premium is $25,000,000 or
        more, but less than $50,000,000;
            (vii) $30,000, if the premium is $50,000,000 or
        more, but less than $100,000,000;
            (viii) $37,500, if the premium is $100,000,000 or
        more.
        (b) Admitted assets.
            (i) $150, if admitted assets are less than
        $1,000,000;
            (ii) $750, if admitted assets are $1,000,000 or
        more, but less than $5,000,000;
            (iii) $3,750, if admitted assets are $5,000,000 or
        more, but less than $25,000,000;
            (iv) $7,500, if admitted assets are $25,000,000 or
        more, but less than $50,000,000;
            (v) $18,000, if admitted assets are $50,000,000 or
        more, but less than $100,000,000;
            (vi) $22,500, if admitted assets are $100,000,000
        or more, but less than $500,000,000;
            (vii) $30,000, if admitted assets are $500,000,000
        or more, but less than $1,000,000,000;
            (viii) $37,500, if admitted assets are
        $1,000,000,000 or more.
        (c) The sum of financial regulation fees charged to the
    domestic companies of the same affiliated group shall not
    exceed $250,000 in the aggregate in any single year and
    shall be billed by the Director to the member company
    designated by the group.
    (7) The Director shall charge and collect an annual
financial regulation fee from every foreign or alien company,
except fraternal benefit societies, for the examination and
analysis of its financial condition and to fund the internal
costs and expenses of the Interstate Insurance Receivership
Commission as may be allocated to the State of Illinois and
companies doing an insurance business in this State pursuant to
Article X of the Interstate Insurance Receivership Compact. The
fee shall be a fixed amount based upon Illinois direct premium
income and nationwide reinsurance assumed premium income in
accordance with the following schedule:
        (a) $150, if the premium is less than $500,000 and
    there is no reinsurance assumed premium;
        (b) $750, if the premium is $500,000 or more, but less
    than $5,000,000 and there is no reinsurance assumed
    premium; or if the premium is less than $5,000,000 and the
    reinsurance assumed premium is less than $10,000,000;
        (c) $3,750, if the premium is less than $5,000,000 and
    the reinsurance assumed premium is $10,000,000 or more;
        (d) $7,500, if the premium is $5,000,000 or more, but
    less than $10,000,000;
        (e) $18,000, if the premium is $10,000,000 or more, but
    less than $25,000,000;
        (f) $22,500, if the premium is $25,000,000 or more, but
    less than $50,000,000;
        (g) $30,000, if the premium is $50,000,000 or more, but
    less than $100,000,000;
        (h) $37,500, if the premium is $100,000,000 or more.
    The sum of financial regulation fees under this subsection
(7) charged to the foreign or alien companies within the same
affiliated group shall not exceed $250,000 in the aggregate in
any single year and shall be billed by the Director to the
member company designated by the group.
    (8) Beginning January 1, 1992, the financial regulation
fees imposed under subsections (6) and (7) of this Section
shall be paid by each company or domestic affiliated group
annually. After January 1, 1994, the fee shall be billed by
Department invoice based upon the company's premium income or
admitted assets as shown in its annual statement for the
preceding calendar year. The invoice is due upon receipt and
must be paid no later than June 30 of each calendar year. All
financial regulation fees collected by the Department shall be
paid to the Insurance Financial Regulation Fund. The Department
may not collect financial examiner per diem charges from
companies subject to subsections (6) and (7) of this Section
undergoing financial examination after June 30, 1992.
    (9) In addition to the financial regulation fee required by
this Section, a company undergoing any financial examination
authorized by law shall pay the following costs and expenses
incurred by the Department: electronic data processing costs,
the expenses authorized under Section 131.21 and subsection (d)
of Section 132.4 of this Code, and lodging and travel expenses.
    Electronic data processing costs incurred by the
Department in the performance of any examination shall be
billed directly to the company undergoing examination for
payment to the Technology Management Statistical Services
Revolving Fund. Except for direct reimbursements authorized by
the Director or direct payments made under Section 131.21 or
subsection (d) of Section 132.4 of this Code, all financial
regulation fees and all financial examination charges
collected by the Department shall be paid to the Insurance
Financial Regulation Fund.
    All lodging and travel expenses shall be in accordance with
applicable travel regulations published by the Department of
Central Management Services and approved by the Governor's
Travel Control Board, except that out-of-state lodging and
travel expenses related to examinations authorized under
Sections 132.1 through 132.7 shall be in accordance with travel
rates prescribed under paragraph 301-7.2 of the Federal Travel
Regulations, 41 C.F.R. 301-7.2, for reimbursement of
subsistence expenses incurred during official travel. All
lodging and travel expenses may be reimbursed directly upon the
authorization of the Director.
    In the case of an organization or person not subject to the
financial regulation fee, the expenses incurred in any
financial examination authorized by law shall be paid by the
organization or person being examined. The charge shall be
reasonably related to the cost of the examination including,
but not limited to, compensation of examiners and other costs
described in this subsection.
    (10) Any company, person, or entity failing to make any
payment of $150 or more as required under this Section shall be
subject to the penalty and interest provisions provided for in
subsections (4) and (7) of Section 412.
    (11) Unless otherwise specified, all of the fees collected
under this Section shall be paid into the Insurance Financial
Regulation Fund.
    (12) For purposes of this Section:
        (a) "Domestic company" means a company as defined in
    Section 2 of this Code which is incorporated or organized
    under the laws of this State, and in addition includes a
    not-for-profit corporation authorized under the Dental
    Service Plan Act or the Voluntary Health Services Plans
    Act, a health maintenance organization, and a limited
    health service organization.
        (b) "Foreign company" means a company as defined in
    Section 2 of this Code which is incorporated or organized
    under the laws of any state of the United States other than
    this State and in addition includes a health maintenance
    organization and a limited health service organization
    which is incorporated or organized under the laws of any
    state of the United States other than this State.
        (c) "Alien company" means a company as defined in
    Section 2 of this Code which is incorporated or organized
    under the laws of any country other than the United States.
        (d) "Fraternal benefit society" means a corporation,
    society, order, lodge or voluntary association as defined
    in Section 282.1 of this Code.
        (e) "Mutual benefit association" means a company,
    association or corporation authorized by the Director to do
    business in this State under the provisions of Article
    XVIII of this Code.
        (f) "Burial society" means a person, firm,
    corporation, society or association of individuals
    authorized by the Director to do business in this State
    under the provisions of Article XIX of this Code.
        (g) "Farm mutual" means a district, county and township
    mutual insurance company authorized by the Director to do
    business in this State under the provisions of the Farm
    Mutual Insurance Company Act of 1986.
(Source: P.A. 97-486, eff. 1-1-12; 97-603, eff. 8-26-11;
97-813, eff. 7-13-12; 98-463, eff. 8-16-13.)
 
    (215 ILCS 5/408.2)  (from Ch. 73, par. 1020.2)
    Sec. 408.2. Statistical Services. Any public record, or any
data obtained by the Department of Insurance, which is subject
to public inspection or copying and which is maintained on a
computer processible medium, may be furnished in a computer
processed or computer processible medium upon the written
request of any applicant and the payment of a reasonable fee
established by the Director sufficient to cover the total cost
of the Department for processing, maintaining and generating
such computer processible records or data, except to the extent
of any salaries or compensation of Department officers or
employees.
    The Director of Insurance is specifically authorized to
contract with members of the public at large, enter waiver
agreements, or otherwise enter written agreements for the
purpose of assuring public access to the Department's computer
processible records or data, or for the purpose of restricting,
controlling or limiting such access where necessary to protect
the confidentiality of individuals, companies or other
entities identified by such documents.
    All fees collected by the Director under this Section 408.2
shall be deposited in the Technology Management Statistical
Services Revolving Fund and credited to the account of the
Department of Insurance. Any surplus funds remaining in such
account at the close of any fiscal year shall be delivered to
the State Treasurer for deposit in the Insurance Financial
Regulation Fund.
(Source: P.A. 84-989.)
 
    (215 ILCS 5/1202)  (from Ch. 73, par. 1065.902)
    Sec. 1202. Duties. The Director shall:
        (a) determine the relationship of insurance premiums
    and related income as compared to insurance costs and
    expenses and provide such information to the General
    Assembly and the general public;
        (b) study the insurance system in the State of
    Illinois, and recommend to the General Assembly what it
    deems to be the most appropriate and comprehensive cost
    containment system for the State;
        (c) respond to the requests by agencies of government
    and the General Assembly for special studies and analysis
    of data collected pursuant to this Article. Such reports
    shall be made available in a form prescribed by the
    Director. The Director may also determine a fee to be
    charged to the requesting agency to cover the direct and
    indirect costs for producing such a report, and shall
    permit affected insurers the right to review the accuracy
    of the report before it is released. The fees shall be
    deposited into the Technology Management Statistical
    Services Revolving Fund and credited to the account of the
    Department of Insurance;
        (d) make an interim report to the General Assembly no
    later than August 15, 1987, and an annual report to the
    General Assembly no later than July 1 every year thereafter
    which shall include the Director's findings and
    recommendations regarding its duties as provided under
    subsections (a), (b), and (c) of this Section.
(Source: P.A. 98-226, eff. 1-1-14; 99-642, eff. 7-28-16.)
 
    (215 ILCS 5/1206)  (from Ch. 73, par. 1065.906)
    Sec. 1206. Expenses. The companies required to file reports
under this Article shall pay a reasonable fee established by
the Director sufficient to cover the total cost of the
Department incident to or associated with the administration
and enforcement of this Article, including the collection,
analysis and distribution of the insurance cost data, the
conversion of hard copy reports to tape, and the compilation
and analysis of basic reports. The Director may establish a
schedule of fees for this purpose. Expenses for additional
reports shall be billed to those requesting the reports. Any
such fees collected under this Section shall be paid to the
Director of Insurance and deposited into the Technology
Management Statistical Services Revolving Fund and credited to
the account of the Department of Insurance.
(Source: P.A. 84-1431.)
 
    Section 20-25. The Workers' Compensation Act is amended by
changing Section 17 as follows:
 
    (820 ILCS 305/17)  (from Ch. 48, par. 138.17)
    Sec. 17. The Commission shall cause to be printed and
furnish free of charge upon request by any employer or employee
such blank forms as may facilitate or promote efficient
administration and the performance of the duties of the
Commission. It shall provide a proper record in which shall be
entered and indexed the name of any employer who shall file a
notice of declination or withdrawal under this Act, and the
date of the filing thereof; and a proper record in which shall
be entered and indexed the name of any employee who shall file
such notice of declination or withdrawal, and the date of the
filing thereof; and such other notices as may be required by
this Act; and records in which shall be recorded all
proceedings, orders and awards had or made by the Commission or
by the arbitration committees, and such other books or records
as it shall deem necessary, all such records to be kept in the
office of the Commission.
    The Commission may destroy all papers and documents which
have been on file for more than 5 years where there is no claim
for compensation pending or where more than 2 years have
elapsed since the termination of the compensation period.
    The Commission shall compile and distribute to interested
persons aggregate statistics, taken from any records and
reports in the possession of the Commission. The aggregate
statistics shall not give the names or otherwise identify
persons sustaining injuries or disabilities or the employer of
any injured person or person with a disability.
    The Commission is authorized to establish reasonable fees
and methods of payment limited to covering only the costs to
the Commission for processing, maintaining and generating
records or data necessary for the computerized production of
documents, records and other materials except to the extent of
any salaries or compensation of Commission officers or
employees.
    All fees collected by the Commission under this Section
shall be deposited in the Technology Management Statistical
Services Revolving Fund and credited to the account of the
Illinois Workers' Compensation Commission.
(Source: P.A. 99-143, eff. 7-27-15.)
 
    Section 20-30. The Workers' Occupational Diseases Act is
amended by changing Section 17 as follows:
 
    (820 ILCS 310/17)  (from Ch. 48, par. 172.52)
    Sec. 17. The Commission shall cause to be printed and shall
furnish free of charge upon request by any employer or employee
such blank forms as it shall deem requisite to facilitate or
promote the efficient administration of this Act, and the
performance of the duties of the Commission. It shall provide a
proper record in which shall be entered and indexed the name of
any employer who shall file a notice of election under this
Act, and the date of the filing thereof; and a proper record in
which shall be entered and indexed the name of any employee who
shall file a notice of election, and the date of the filing
thereof; and such other notices as may be required by this Act;
and records in which shall be recorded all proceedings, orders
and awards had or made by the Commission, or by the arbitration
committees, and such other books or records as it shall deem
necessary, all such records to be kept in the office of the
Commission. The Commission, in its discretion, may destroy all
papers and documents except notices of election and waivers
which have been on file for more than five years where there is
no claim for compensation pending, or where more than two years
have elapsed since the termination of the compensation period.
    The Commission shall compile and distribute to interested
persons aggregate statistics, taken from any records and
reports in the possession of the Commission. The aggregate
statistics shall not give the names or otherwise identify
persons sustaining injuries or disabilities or the employer of
any injured person or person with a disability.
    The Commission is authorized to establish reasonable fees
and methods of payment limited to covering only the costs to
the Commission for processing, maintaining and generating
records or data necessary for the computerized production of
documents, records and other materials except to the extent of
any salaries or compensation of Commission officers or
employees.
    All fees collected by the Commission under this Section
shall be deposited in the Technology Management Statistical
Services Revolving Fund and credited to the account of the
Illinois Workers' Compensation Commission.
(Source: P.A. 99-143, eff. 7-27-15.)
 
ARTICLE 25. REFUNDING BONDS

 
    Section 25-5. The General Obligation Bond Act is amended by
changing Sections 2.5, 9, 11, and 16 as follows:
 
    (30 ILCS 330/2.5)
    Sec. 2.5. Limitation on issuance of Bonds.
    (a) Except as provided in subsection (b), no Bonds may be
issued if, after the issuance, in the next State fiscal year
after the issuance of the Bonds, the amount of debt service
(including principal, whether payable at maturity or pursuant
to mandatory sinking fund installments, and interest) on all
then-outstanding Bonds, other than Bonds authorized by Public
Act 96-43 and other than Bonds authorized by Public Act
96-1497, would exceed 7% of the aggregate appropriations from
the general funds (which consist of the General Revenue Fund,
the Common School Fund, the General Revenue Common School
Special Account Fund, and the Education Assistance Fund) and
the Road Fund for the fiscal year immediately prior to the
fiscal year of the issuance.
    (b) If the Comptroller and Treasurer each consent in
writing, Bonds may be issued even if the issuance does not
comply with subsection (a). In addition, $2,000,000,000 in
Bonds for the purposes set forth in Sections 3, 4, 5, 6, and 7,
and $2,000,000,000 in Refunding Bonds under Section 16, may be
issued during State fiscal year 2017 without complying with
subsection (a). In addition, $2,000,000,000 in Bonds for the
purposes set forth in Sections 3, 4, 5, 6, and 7, and
$2,000,000,000 in Refunding Bonds under Section 16, may be
issued during State fiscal year 2018 without complying with
subsection (a).
(Source: P.A. 99-523, eff. 6-30-16.)
 
    (30 ILCS 330/9)  (from Ch. 127, par. 659)
    Sec. 9. Conditions for Issuance and Sale of Bonds -
Requirements for Bonds.
    (a) Except as otherwise provided in this subsection, Bonds
shall be issued and sold from time to time, in one or more
series, in such amounts and at such prices as may be directed
by the Governor, upon recommendation by the Director of the
Governor's Office of Management and Budget. Bonds shall be in
such form (either coupon, registered or book entry), in such
denominations, payable within 25 years from their date, subject
to such terms of redemption with or without premium, bear
interest payable at such times and at such fixed or variable
rate or rates, and be dated as shall be fixed and determined by
the Director of the Governor's Office of Management and Budget
in the order authorizing the issuance and sale of any series of
Bonds, which order shall be approved by the Governor and is
herein called a "Bond Sale Order"; provided however, that
interest payable at fixed or variable rates shall not exceed
that permitted in the Bond Authorization Act, as now or
hereafter amended. Bonds shall be payable at such place or
places, within or without the State of Illinois, and may be
made registrable as to either principal or as to both principal
and interest, as shall be specified in the Bond Sale Order.
Bonds may be callable or subject to purchase and retirement or
tender and remarketing as fixed and determined in the Bond Sale
Order. Bonds, other than Bonds issued under Section 3 of this
Act for the costs associated with the purchase and
implementation of information technology, (i) except for
refunding Bonds satisfying the requirements of Section 16 of
this Act and sold during fiscal year 2009, 2010, 2011, or 2017,
or 2018 must be issued with principal or mandatory redemption
amounts in equal amounts, with the first maturity issued
occurring within the fiscal year in which the Bonds are issued
or within the next succeeding fiscal year and (ii) must mature
or be subject to mandatory redemption each fiscal year
thereafter up to 25 years, except for refunding Bonds
satisfying the requirements of Section 16 of this Act and sold
during fiscal year 2009, 2010, or 2011 which must mature or be
subject to mandatory redemption each fiscal year thereafter up
to 16 years. Bonds issued under Section 3 of this Act for the
costs associated with the purchase and implementation of
information technology must be issued with principal or
mandatory redemption amounts in equal amounts, with the first
maturity issued occurring with the fiscal year in which the
respective bonds are issued or with the next succeeding fiscal
year, with the respective bonds issued maturing or subject to
mandatory redemption each fiscal year thereafter up to 10
years. Notwithstanding any provision of this Act to the
contrary, the Bonds authorized by Public Act 96-43 shall be
payable within 5 years from their date and must be issued with
principal or mandatory redemption amounts in equal amounts,
with payment of principal or mandatory redemption beginning in
the first fiscal year following the fiscal year in which the
Bonds are issued.
    Notwithstanding any provision of this Act to the contrary,
the Bonds authorized by Public Act 96-1497 shall be payable
within 8 years from their date and shall be issued with payment
of maturing principal or scheduled mandatory redemptions in
accordance with the following schedule, except the following
amounts shall be prorated if less than the total additional
amount of Bonds authorized by Public Act 96-1497 are issued:
    Fiscal Year After Issuance    Amount
        1-2                        $0 
        3                          $110,712,120
        4                          $332,136,360
        5                          $664,272,720
        6-8                        $996,409,080
    In the case of any series of Bonds bearing interest at a
variable interest rate ("Variable Rate Bonds"), in lieu of
determining the rate or rates at which such series of Variable
Rate Bonds shall bear interest and the price or prices at which
such Variable Rate Bonds shall be initially sold or remarketed
(in the event of purchase and subsequent resale), the Bond Sale
Order may provide that such interest rates and prices may vary
from time to time depending on criteria established in such
Bond Sale Order, which criteria may include, without
limitation, references to indices or variations in interest
rates as may, in the judgment of a remarketing agent, be
necessary to cause Variable Rate Bonds of such series to be
remarketable from time to time at a price equal to their
principal amount, and may provide for appointment of a bank,
trust company, investment bank, or other financial institution
to serve as remarketing agent in that connection. The Bond Sale
Order may provide that alternative interest rates or provisions
for establishing alternative interest rates, different
security or claim priorities, or different call or amortization
provisions will apply during such times as Variable Rate Bonds
of any series are held by a person providing credit or
liquidity enhancement arrangements for such Bonds as
authorized in subsection (b) of this Section. The Bond Sale
Order may also provide for such variable interest rates to be
established pursuant to a process generally known as an auction
rate process and may provide for appointment of one or more
financial institutions to serve as auction agents and
broker-dealers in connection with the establishment of such
interest rates and the sale and remarketing of such Bonds.
    (b) In connection with the issuance of any series of Bonds,
the State may enter into arrangements to provide additional
security and liquidity for such Bonds, including, without
limitation, bond or interest rate insurance or letters of
credit, lines of credit, bond purchase contracts, or other
arrangements whereby funds are made available to retire or
purchase Bonds, thereby assuring the ability of owners of the
Bonds to sell or redeem their Bonds. The State may enter into
contracts and may agree to pay fees to persons providing such
arrangements, but only under circumstances where the Director
of the Governor's Office of Management and Budget certifies
that he or she reasonably expects the total interest paid or to
be paid on the Bonds, together with the fees for the
arrangements (being treated as if interest), would not, taken
together, cause the Bonds to bear interest, calculated to their
stated maturity, at a rate in excess of the rate that the Bonds
would bear in the absence of such arrangements.
    The State may, with respect to Bonds issued or anticipated
to be issued, participate in and enter into arrangements with
respect to interest rate protection or exchange agreements,
guarantees, or financial futures contracts for the purpose of
limiting, reducing, or managing interest rate exposure. The
authority granted under this paragraph, however, shall not
increase the principal amount of Bonds authorized to be issued
by law. The arrangements may be executed and delivered by the
Director of the Governor's Office of Management and Budget on
behalf of the State. Net payments for such arrangements shall
constitute interest on the Bonds and shall be paid from the
General Obligation Bond Retirement and Interest Fund. The
Director of the Governor's Office of Management and Budget
shall at least annually certify to the Governor and the State
Comptroller his or her estimate of the amounts of such net
payments to be included in the calculation of interest required
to be paid by the State.
    (c) Prior to the issuance of any Variable Rate Bonds
pursuant to subsection (a), the Director of the Governor's
Office of Management and Budget shall adopt an interest rate
risk management policy providing that the amount of the State's
variable rate exposure with respect to Bonds shall not exceed
20%. This policy shall remain in effect while any Bonds are
outstanding and the issuance of Bonds shall be subject to the
terms of such policy. The terms of this policy may be amended
from time to time by the Director of the Governor's Office of
Management and Budget but in no event shall any amendment cause
the permitted level of the State's variable rate exposure with
respect to Bonds to exceed 20%.
    (d) "Build America Bonds" in this Section means Bonds
authorized by Section 54AA of the Internal Revenue Code of
1986, as amended ("Internal Revenue Code"), and bonds issued
from time to time to refund or continue to refund "Build
America Bonds".
    (e) Notwithstanding any other provision of this Section,
Qualified School Construction Bonds shall be issued and sold
from time to time, in one or more series, in such amounts and
at such prices as may be directed by the Governor, upon
recommendation by the Director of the Governor's Office of
Management and Budget. Qualified School Construction Bonds
shall be in such form (either coupon, registered or book
entry), in such denominations, payable within 25 years from
their date, subject to such terms of redemption with or without
premium, and if the Qualified School Construction Bonds are
issued with a supplemental coupon, bear interest payable at
such times and at such fixed or variable rate or rates, and be
dated as shall be fixed and determined by the Director of the
Governor's Office of Management and Budget in the order
authorizing the issuance and sale of any series of Qualified
School Construction Bonds, which order shall be approved by the
Governor and is herein called a "Bond Sale Order"; except that
interest payable at fixed or variable rates, if any, shall not
exceed that permitted in the Bond Authorization Act, as now or
hereafter amended. Qualified School Construction Bonds shall
be payable at such place or places, within or without the State
of Illinois, and may be made registrable as to either principal
or as to both principal and interest, as shall be specified in
the Bond Sale Order. Qualified School Construction Bonds may be
callable or subject to purchase and retirement or tender and
remarketing as fixed and determined in the Bond Sale Order.
Qualified School Construction Bonds must be issued with
principal or mandatory redemption amounts or sinking fund
payments into the General Obligation Bond Retirement and
Interest Fund (or subaccount therefor) in equal amounts, with
the first maturity issued, mandatory redemption payment or
sinking fund payment occurring within the fiscal year in which
the Qualified School Construction Bonds are issued or within
the next succeeding fiscal year, with Qualified School
Construction Bonds issued maturing or subject to mandatory
redemption or with sinking fund payments thereof deposited each
fiscal year thereafter up to 25 years. Sinking fund payments
set forth in this subsection shall be permitted only to the
extent authorized in Section 54F of the Internal Revenue Code
or as otherwise determined by the Director of the Governor's
Office of Management and Budget. "Qualified School
Construction Bonds" in this subsection means Bonds authorized
by Section 54F of the Internal Revenue Code and for bonds
issued from time to time to refund or continue to refund such
"Qualified School Construction Bonds".
    (f) Beginning with the next issuance by the Governor's
Office of Management and Budget to the Procurement Policy Board
of a request for quotation for the purpose of formulating a new
pool of qualified underwriting banks list, all entities
responding to such a request for quotation for inclusion on
that list shall provide a written report to the Governor's
Office of Management and Budget and the Illinois Comptroller.
The written report submitted to the Comptroller shall (i) be
published on the Comptroller's Internet website and (ii) be
used by the Governor's Office of Management and Budget for the
purposes of scoring such a request for quotation. The written
report, at a minimum, shall:
        (1) disclose whether, within the past 3 months,
    pursuant to its credit default swap market-making
    activities, the firm has entered into any State of Illinois
    credit default swaps ("CDS");
        (2) include, in the event of State of Illinois CDS
    activity, disclosure of the firm's cumulative notional
    volume of State of Illinois CDS trades and the firm's
    outstanding gross and net notional amount of State of
    Illinois CDS, as of the end of the current 3-month period;
        (3) indicate, pursuant to the firm's proprietary
    trading activities, disclosure of whether the firm, within
    the past 3 months, has entered into any proprietary trades
    for its own account in State of Illinois CDS;
        (4) include, in the event of State of Illinois
    proprietary trades, disclosure of the firm's outstanding
    gross and net notional amount of proprietary State of
    Illinois CDS and whether the net position is short or long
    credit protection, as of the end of the current 3-month
    period;
        (5) list all time periods during the past 3 months
    during which the firm held net long or net short State of
    Illinois CDS proprietary credit protection positions, the
    amount of such positions, and whether those positions were
    net long or net short credit protection positions; and
        (6) indicate whether, within the previous 3 months, the
    firm released any publicly available research or marketing
    reports that reference State of Illinois CDS and include
    those research or marketing reports as attachments.
    (g) All entities included on a Governor's Office of
Management and Budget's pool of qualified underwriting banks
list shall, as soon as possible after March 18, 2011 (the
effective date of Public Act 96-1554), but not later than
January 21, 2011, and on a quarterly fiscal basis thereafter,
provide a written report to the Governor's Office of Management
and Budget and the Illinois Comptroller. The written reports
submitted to the Comptroller shall be published on the
Comptroller's Internet website. The written reports, at a
minimum, shall:
        (1) disclose whether, within the past 3 months,
    pursuant to its credit default swap market-making
    activities, the firm has entered into any State of Illinois
    credit default swaps ("CDS");
        (2) include, in the event of State of Illinois CDS
    activity, disclosure of the firm's cumulative notional
    volume of State of Illinois CDS trades and the firm's
    outstanding gross and net notional amount of State of
    Illinois CDS, as of the end of the current 3-month period;
        (3) indicate, pursuant to the firm's proprietary
    trading activities, disclosure of whether the firm, within
    the past 3 months, has entered into any proprietary trades
    for its own account in State of Illinois CDS;
        (4) include, in the event of State of Illinois
    proprietary trades, disclosure of the firm's outstanding
    gross and net notional amount of proprietary State of
    Illinois CDS and whether the net position is short or long
    credit protection, as of the end of the current 3-month
    period;
        (5) list all time periods during the past 3 months
    during which the firm held net long or net short State of
    Illinois CDS proprietary credit protection positions, the
    amount of such positions, and whether those positions were
    net long or net short credit protection positions; and
        (6) indicate whether, within the previous 3 months, the
    firm released any publicly available research or marketing
    reports that reference State of Illinois CDS and include
    those research or marketing reports as attachments.
(Source: P.A. 99-523, eff. 6-30-16.)
 
    (30 ILCS 330/11)  (from Ch. 127, par. 661)
    Sec. 11. Sale of Bonds. Except as otherwise provided in
this Section, Bonds shall be sold from time to time pursuant to
notice of sale and public bid or by negotiated sale in such
amounts and at such times as is directed by the Governor, upon
recommendation by the Director of the Governor's Office of
Management and Budget. At least 25%, based on total principal
amount, of all Bonds issued each fiscal year shall be sold
pursuant to notice of sale and public bid. At all times during
each fiscal year, no more than 75%, based on total principal
amount, of the Bonds issued each fiscal year, shall have been
sold by negotiated sale. Failure to satisfy the requirements in
the preceding 2 sentences shall not affect the validity of any
previously issued Bonds; provided that all Bonds authorized by
Public Act 96-43 and Public Act 96-1497 shall not be included
in determining compliance for any fiscal year with the
requirements of the preceding 2 sentences; and further provided
that refunding Bonds satisfying the requirements of Section 16
of this Act and sold during fiscal year 2009, 2010, 2011, or
2017, or 2018 shall not be subject to the requirements in the
preceding 2 sentences.
    If any Bonds, including refunding Bonds, are to be sold by
negotiated sale, the Director of the Governor's Office of
Management and Budget shall comply with the competitive request
for proposal process set forth in the Illinois Procurement Code
and all other applicable requirements of that Code.
    If Bonds are to be sold pursuant to notice of sale and
public bid, the Director of the Governor's Office of Management
and Budget may, from time to time, as Bonds are to be sold,
advertise the sale of the Bonds in at least 2 daily newspapers,
one of which is published in the City of Springfield and one in
the City of Chicago. The sale of the Bonds shall also be
advertised in the volume of the Illinois Procurement Bulletin
that is published by the Department of Central Management
Services, and shall be published once at least 10 days prior to
the date fixed for the opening of the bids. The Director of the
Governor's Office of Management and Budget may reschedule the
date of sale upon the giving of such additional notice as the
Director deems adequate to inform prospective bidders of such
change; provided, however, that all other conditions of the
sale shall continue as originally advertised.
    Executed Bonds shall, upon payment therefor, be delivered
to the purchaser, and the proceeds of Bonds shall be paid into
the State Treasury as directed by Section 12 of this Act.
(Source: P.A. 98-44, eff. 6-28-13; 99-523, eff. 6-30-16.)
 
    (30 ILCS 330/16)  (from Ch. 127, par. 666)
    Sec. 16. Refunding Bonds. The State of Illinois is
authorized to issue, sell, and provide for the retirement of
General Obligation Bonds of the State of Illinois in the amount
of $4,839,025,000, at any time and from time to time
outstanding, for the purpose of refunding any State of Illinois
general obligation Bonds then outstanding, including the
payment of any redemption premium thereon, any reasonable
expenses of such refunding, any interest accrued or to accrue
to the earliest or any subsequent date of redemption or
maturity of such outstanding Bonds and any interest to accrue
to the first interest payment on the refunding Bonds; provided
that all non-refunding Bonds in an issue that includes
refunding Bonds shall mature no later than the final maturity
date of Bonds being refunded; provided that no refunding Bonds
shall be offered for sale unless the net present value of debt
service savings to be achieved by the issuance of the refunding
Bonds is 3% or more of the principal amount of the refunding
Bonds to be issued; and further provided that, except for
refunding Bonds sold in fiscal year 2009, 2010, 2011, or 2017,
or 2018, the maturities of the refunding Bonds shall not extend
beyond the maturities of the Bonds they refund, so that for
each fiscal year in the maturity schedule of a particular issue
of refunding Bonds, the total amount of refunding principal
maturing and redemption amounts due in that fiscal year and all
prior fiscal years in that schedule shall be greater than or
equal to the total amount of refunded principal and redemption
amounts that had been due over that year and all prior fiscal
years prior to the refunding.
     The Governor shall notify the State Treasurer and
Comptroller of such refunding. The proceeds received from the
sale of refunding Bonds shall be used for the retirement at
maturity or redemption of such outstanding Bonds on any
maturity or redemption date and, pending such use, shall be
placed in escrow, subject to such terms and conditions as shall
be provided for in the Bond Sale Order relating to the
Refunding Bonds. Proceeds not needed for deposit in an escrow
account shall be deposited in the General Obligation Bond
Retirement and Interest Fund. This Act shall constitute an
irrevocable and continuing appropriation of all amounts
necessary to establish an escrow account for the purpose of
refunding outstanding general obligation Bonds and to pay the
reasonable expenses of such refunding and of the issuance and
sale of the refunding Bonds. Any such escrowed proceeds may be
invested and reinvested in direct obligations of the United
States of America, maturing at such time or times as shall be
appropriate to assure the prompt payment, when due, of the
principal of and interest and redemption premium, if any, on
the refunded Bonds. After the terms of the escrow have been
fully satisfied, any remaining balance of such proceeds and
interest, income and profits earned or realized on the
investments thereof shall be paid into the General Revenue
Fund. The liability of the State upon the Bonds shall continue,
provided that the holders thereof shall thereafter be entitled
to payment only out of the moneys deposited in the escrow
account.
    Except as otherwise herein provided in this Section, such
refunding Bonds shall in all other respects be subject to the
terms and conditions of this Act.
(Source: P.A. 99-523, eff. 6-30-16.)
 
    Section 25-10. The Build Illinois Bond Act is amended by
changing Sections 6, 8, and 15 as follows:
 
    (30 ILCS 425/6)  (from Ch. 127, par. 2806)
    Sec. 6. Conditions for Issuance and Sale of Bonds -
Requirements for Bonds - Master and Supplemental Indentures -
Credit and Liquidity Enhancement.
    (a) Bonds shall be issued and sold from time to time, in
one or more series, in such amounts and at such prices as
directed by the Governor, upon recommendation by the Director
of the Governor's Office of Management and Budget. Bonds shall
be payable only from the specific sources and secured in the
manner provided in this Act. Bonds shall be in such form, in
such denominations, mature on such dates within 25 years from
their date of issuance, be subject to optional or mandatory
redemption, bear interest payable at such times and at such
rate or rates, fixed or variable, and be dated as shall be
fixed and determined by the Director of the Governor's Office
of Management and Budget in an order authorizing the issuance
and sale of any series of Bonds, which order shall be approved
by the Governor and is herein called a "Bond Sale Order";
provided, however, that interest payable at fixed rates shall
not exceed that permitted in "An Act to authorize public
corporations to issue bonds, other evidences of indebtedness
and tax anticipation warrants subject to interest rate
limitations set forth therein", approved May 26, 1970, as now
or hereafter amended, and interest payable at variable rates
shall not exceed the maximum rate permitted in the Bond Sale
Order. Said Bonds shall be payable at such place or places,
within or without the State of Illinois, and may be made
registrable as to either principal only or as to both principal
and interest, as shall be specified in the Bond Sale Order.
Bonds may be callable or subject to purchase and retirement or
remarketing as fixed and determined in the Bond Sale Order.
Bonds (i) except for refunding Bonds satisfying the
requirements of Section 15 of this Act and sold during fiscal
year 2009, 2010, 2011, or 2017, or 2018, must be issued with
principal or mandatory redemption amounts in equal amounts,
with the first maturity issued occurring within the fiscal year
in which the Bonds are issued or within the next succeeding
fiscal year and (ii) must mature or be subject to mandatory
redemption each fiscal year thereafter up to 25 years, except
for refunding Bonds satisfying the requirements of Section 15
of this Act and sold during fiscal year 2009, 2010, or 2011
which must mature or be subject to mandatory redemption each
fiscal year thereafter up to 16 years.
    All Bonds authorized under this Act shall be issued
pursuant to a master trust indenture ("Master Indenture")
executed and delivered on behalf of the State by the Director
of the Governor's Office of Management and Budget, such Master
Indenture to be in substantially the form approved in the Bond
Sale Order authorizing the issuance and sale of the initial
series of Bonds issued under this Act. Such initial series of
Bonds may, and each subsequent series of Bonds shall, also be
issued pursuant to a supplemental trust indenture
("Supplemental Indenture") executed and delivered on behalf of
the State by the Director of the Governor's Office of
Management and Budget, each such Supplemental Indenture to be
in substantially the form approved in the Bond Sale Order
relating to such series. The Master Indenture and any
Supplemental Indenture shall be entered into with a bank or
trust company in the State of Illinois having trust powers and
possessing capital and surplus of not less than $100,000,000.
Such indentures shall set forth the terms and conditions of the
Bonds and provide for payment of and security for the Bonds,
including the establishment and maintenance of debt service and
reserve funds, and for other protections for holders of the
Bonds. The term "reserve funds" as used in this Act shall
include funds and accounts established under indentures to
provide for the payment of principal of and premium and
interest on Bonds, to provide for the purchase, retirement or
defeasance of Bonds, to provide for fees of trustees,
registrars, paying agents and other fiduciaries and to provide
for payment of costs of and debt service payable in respect of
credit or liquidity enhancement arrangements, interest rate
swaps or guarantees or financial futures contracts and indexing
and remarketing agents' services.
    In the case of any series of Bonds bearing interest at a
variable interest rate ("Variable Rate Bonds"), in lieu of
determining the rate or rates at which such series of Variable
Rate Bonds shall bear interest and the price or prices at which
such Variable Rate Bonds shall be initially sold or remarketed
(in the event of purchase and subsequent resale), the Bond Sale
Order may provide that such interest rates and prices may vary
from time to time depending on criteria established in such
Bond Sale Order, which criteria may include, without
limitation, references to indices or variations in interest
rates as may, in the judgment of a remarketing agent, be
necessary to cause Bonds of such series to be remarketable from
time to time at a price equal to their principal amount (or
compound accreted value in the case of original issue discount
Bonds), and may provide for appointment of indexing agents and
a bank, trust company, investment bank or other financial
institution to serve as remarketing agent in that connection.
The Bond Sale Order may provide that alternative interest rates
or provisions for establishing alternative interest rates,
different security or claim priorities or different call or
amortization provisions will apply during such times as Bonds
of any series are held by a person providing credit or
liquidity enhancement arrangements for such Bonds as
authorized in subsection (b) of Section 6 of this Act.
    (b) In connection with the issuance of any series of Bonds,
the State may enter into arrangements to provide additional
security and liquidity for such Bonds, including, without
limitation, bond or interest rate insurance or letters of
credit, lines of credit, bond purchase contracts or other
arrangements whereby funds are made available to retire or
purchase Bonds, thereby assuring the ability of owners of the
Bonds to sell or redeem their Bonds. The State may enter into
contracts and may agree to pay fees to persons providing such
arrangements, but only under circumstances where the Director
of the Bureau of the Budget (now Governor's Office of
Management and Budget) certifies that he reasonably expects the
total interest paid or to be paid on the Bonds, together with
the fees for the arrangements (being treated as if interest),
would not, taken together, cause the Bonds to bear interest,
calculated to their stated maturity, at a rate in excess of the
rate which the Bonds would bear in the absence of such
arrangements. Any bonds, notes or other evidences of
indebtedness issued pursuant to any such arrangements for the
purpose of retiring and discharging outstanding Bonds shall
constitute refunding Bonds under Section 15 of this Act. The
State may participate in and enter into arrangements with
respect to interest rate swaps or guarantees or financial
futures contracts for the purpose of limiting or restricting
interest rate risk; provided that such arrangements shall be
made with or executed through banks having capital and surplus
of not less than $100,000,000 or insurance companies holding
the highest policyholder rating accorded insurers by A.M. Best &
Co. or any comparable rating service or government bond
dealers reporting to, trading with, and recognized as primary
dealers by a Federal Reserve Bank and having capital and
surplus of not less than $100,000,000, or other persons whose
debt securities are rated in the highest long-term categories
by both Moody's Investors' Services, Inc. and Standard & Poor's
Corporation. Agreements incorporating any of the foregoing
arrangements may be executed and delivered by the Director of
the Governor's Office of Management and Budget on behalf of the
State in substantially the form approved in the Bond Sale Order
relating to such Bonds.
    (c) "Build America Bonds" in this Section means Bonds
authorized by Section 54AA of the Internal Revenue Code of
1986, as amended ("Internal Revenue Code"), and bonds issued
from time to time to refund or continue to refund "Build
America Bonds".
(Source: P.A. 99-523, eff. 6-30-16.)
 
    (30 ILCS 425/8)  (from Ch. 127, par. 2808)
    Sec. 8. Sale of Bonds. Bonds, except as otherwise provided
in this Section, shall be sold from time to time pursuant to
notice of sale and public bid or by negotiated sale in such
amounts and at such times as are directed by the Governor, upon
recommendation by the Director of the Governor's Office of
Management and Budget. At least 25%, based on total principal
amount, of all Bonds issued each fiscal year shall be sold
pursuant to notice of sale and public bid. At all times during
each fiscal year, no more than 75%, based on total principal
amount, of the Bonds issued each fiscal year shall have been
sold by negotiated sale. Failure to satisfy the requirements in
the preceding 2 sentences shall not affect the validity of any
previously issued Bonds; and further provided that refunding
Bonds satisfying the requirements of Section 15 of this Act and
sold during fiscal year 2009, 2010, 2011, or 2017, or 2018
shall not be subject to the requirements in the preceding 2
sentences.
    If any Bonds are to be sold pursuant to notice of sale and
public bid, the Director of the Governor's Office of Management
and Budget shall comply with the competitive request for
proposal process set forth in the Illinois Procurement Code and
all other applicable requirements of that Code.
    If Bonds are to be sold pursuant to notice of sale and
public bid, the Director of the Governor's Office of Management
and Budget may, from time to time, as Bonds are to be sold,
advertise the sale of the Bonds in at least 2 daily newspapers,
one of which is published in the City of Springfield and one in
the City of Chicago. The sale of the Bonds shall also be
advertised in the volume of the Illinois Procurement Bulletin
that is published by the Department of Central Management
Services, and shall be published once at least 10 days prior to
the date fixed for the opening of the bids. The Director of the
Governor's Office of Management and Budget may reschedule the
date of sale upon the giving of such additional notice as the
Director deems adequate to inform prospective bidders of the
change; provided, however, that all other conditions of the
sale shall continue as originally advertised. Executed Bonds
shall, upon payment therefor, be delivered to the purchaser,
and the proceeds of Bonds shall be paid into the State Treasury
as directed by Section 9 of this Act. The Governor or the
Director of the Governor's Office of Management and Budget is
hereby authorized and directed to execute and deliver contracts
of sale with underwriters and to execute and deliver such
certificates, indentures, agreements and documents, including
any supplements or amendments thereto, and to take such actions
and do such things as shall be necessary or desirable to carry
out the purposes of this Act. Any action authorized or
permitted to be taken by the Director of the Governor's Office
of Management and Budget pursuant to this Act is hereby
authorized to be taken by any person specifically designated by
the Governor to take such action in a certificate signed by the
Governor and filed with the Secretary of State.
(Source: P.A. 98-44, eff. 6-28-13; 99-523, eff. 6-30-16.)
 
    (30 ILCS 425/15)  (from Ch. 127, par. 2815)
    Sec. 15. Refunding Bonds. Refunding Bonds are hereby
authorized for the purpose of refunding any outstanding Bonds,
including the payment of any redemption premium thereon, any
reasonable expenses of such refunding, and any interest accrued
or to accrue to the earliest or any subsequent date of
redemption or maturity of outstanding Bonds; provided that all
non-refunding Bonds in an issue that includes refunding Bonds
shall mature no later than the final maturity date of Bonds
being refunded; provided that no refunding Bonds shall be
offered for sale unless the net present value of debt service
savings to be achieved by the issuance of the refunding Bonds
is 3% or more of the principal amount of the refunding Bonds to
be issued; and further provided that, except for refunding
Bonds sold in fiscal year 2009, 2010, 2011, or 2017, or 2018,
the maturities of the refunding Bonds shall not extend beyond
the maturities of the Bonds they refund, so that for each
fiscal year in the maturity schedule of a particular issue of
refunding Bonds, the total amount of refunding principal
maturing and redemption amounts due in that fiscal year and all
prior fiscal years in that schedule shall be greater than or
equal to the total amount of refunded principal and redemption
amounts that had been due over that year and all prior fiscal
years prior to the refunding.
    Refunding Bonds may be sold in such amounts and at such
times, as directed by the Governor upon recommendation by the
Director of the Governor's Office of Management and Budget. The
Governor shall notify the State Treasurer and Comptroller of
such refunding. The proceeds received from the sale of
refunding Bonds shall be used for the retirement at maturity or
redemption of such outstanding Bonds on any maturity or
redemption date and, pending such use, shall be placed in
escrow, subject to such terms and conditions as shall be
provided for in the Bond Sale Order relating to the refunding
Bonds. This Act shall constitute an irrevocable and continuing
appropriation of all amounts necessary to establish an escrow
account for the purpose of refunding outstanding Bonds and to
pay the reasonable expenses of such refunding and of the
issuance and sale of the refunding Bonds. Any such escrowed
proceeds may be invested and reinvested in direct obligations
of the United States of America, maturing at such time or times
as shall be appropriate to assure the prompt payment, when due,
of the principal of and interest and redemption premium, if
any, on the refunded Bonds. After the terms of the escrow have
been fully satisfied, any remaining balance of such proceeds
and interest, income and profits earned or realized on the
investments thereof shall be paid into the General Revenue
Fund. The liability of the State upon the refunded Bonds shall
continue, provided that the holders thereof shall thereafter be
entitled to payment only out of the moneys deposited in the
escrow account and the refunded Bonds shall be deemed paid,
discharged and no longer to be outstanding.
    Except as otherwise herein provided in this Section, such
refunding Bonds shall in all other respects be issued pursuant
to and subject to the terms and conditions of this Act and
shall be secured by and payable from only the funds and sources
which are provided under this Act.
(Source: P.A. 99-523, eff. 6-30-16.)
 
ARTICLE 30. HUMAN SERVICES

 
    Section 30-5. The Illinois Act on Aging is amended by
changing Section 4.02 as follows:
 
    (20 ILCS 105/4.02)  (from Ch. 23, par. 6104.02)
    Sec. 4.02. Community Care Program. The Department shall
establish a program of services to prevent unnecessary
institutionalization of persons age 60 and older in need of
long term care or who are established as persons who suffer
from Alzheimer's disease or a related disorder under the
Alzheimer's Disease Assistance Act, thereby enabling them to
remain in their own homes or in other living arrangements. Such
preventive services, which may be coordinated with other
programs for the aged and monitored by area agencies on aging
in cooperation with the Department, may include, but are not
limited to, any or all of the following:
        (a) (blank);
        (b) (blank);
        (c) home care aide services;
        (d) personal assistant services;
        (e) adult day services;
        (f) home-delivered meals;
        (g) education in self-care;
        (h) personal care services;
        (i) adult day health services;
        (j) habilitation services;
        (k) respite care;
        (k-5) community reintegration services;
        (k-6) flexible senior services;
        (k-7) medication management;
        (k-8) emergency home response;
        (l) other nonmedical social services that may enable
    the person to become self-supporting; or
        (m) clearinghouse for information provided by senior
    citizen home owners who want to rent rooms to or share
    living space with other senior citizens.
    The Department shall establish eligibility standards for
such services. In determining the amount and nature of services
for which a person may qualify, consideration shall not be
given to the value of cash, property or other assets held in
the name of the person's spouse pursuant to a written agreement
dividing marital property into equal but separate shares or
pursuant to a transfer of the person's interest in a home to
his spouse, provided that the spouse's share of the marital
property is not made available to the person seeking such
services.
    Beginning January 1, 2008, the Department shall require as
a condition of eligibility that all new financially eligible
applicants apply for and enroll in medical assistance under
Article V of the Illinois Public Aid Code in accordance with
rules promulgated by the Department.
    The Department shall, in conjunction with the Department of
Public Aid (now Department of Healthcare and Family Services),
seek appropriate amendments under Sections 1915 and 1924 of the
Social Security Act. The purpose of the amendments shall be to
extend eligibility for home and community based services under
Sections 1915 and 1924 of the Social Security Act to persons
who transfer to or for the benefit of a spouse those amounts of
income and resources allowed under Section 1924 of the Social
Security Act. Subject to the approval of such amendments, the
Department shall extend the provisions of Section 5-4 of the
Illinois Public Aid Code to persons who, but for the provision
of home or community-based services, would require the level of
care provided in an institution, as is provided for in federal
law. Those persons no longer found to be eligible for receiving
noninstitutional services due to changes in the eligibility
criteria shall be given 45 days notice prior to actual
termination. Those persons receiving notice of termination may
contact the Department and request the determination be
appealed at any time during the 45 day notice period. The
target population identified for the purposes of this Section
are persons age 60 and older with an identified service need.
Priority shall be given to those who are at imminent risk of
institutionalization. The services shall be provided to
eligible persons age 60 and older to the extent that the cost
of the services together with the other personal maintenance
expenses of the persons are reasonably related to the standards
established for care in a group facility appropriate to the
person's condition. These non-institutional services, pilot
projects or experimental facilities may be provided as part of
or in addition to those authorized by federal law or those
funded and administered by the Department of Human Services.
The Departments of Human Services, Healthcare and Family
Services, Public Health, Veterans' Affairs, and Commerce and
Economic Opportunity and other appropriate agencies of State,
federal and local governments shall cooperate with the
Department on Aging in the establishment and development of the
non-institutional services. The Department shall require an
annual audit from all personal assistant and home care aide
vendors contracting with the Department under this Section. The
annual audit shall assure that each audited vendor's procedures
are in compliance with Department's financial reporting
guidelines requiring an administrative and employee wage and
benefits cost split as defined in administrative rules. The
audit is a public record under the Freedom of Information Act.
The Department shall execute, relative to the nursing home
prescreening project, written inter-agency agreements with the
Department of Human Services and the Department of Healthcare
and Family Services, to effect the following: (1) intake
procedures and common eligibility criteria for those persons
who are receiving non-institutional services; and (2) the
establishment and development of non-institutional services in
areas of the State where they are not currently available or
are undeveloped. On and after July 1, 1996, all nursing home
prescreenings for individuals 60 years of age or older shall be
conducted by the Department.
    As part of the Department on Aging's routine training of
case managers and case manager supervisors, the Department may
include information on family futures planning for persons who
are age 60 or older and who are caregivers of their adult
children with developmental disabilities. The content of the
training shall be at the Department's discretion.
    The Department is authorized to establish a system of
recipient copayment for services provided under this Section,
such copayment to be based upon the recipient's ability to pay
but in no case to exceed the actual cost of the services
provided. Additionally, any portion of a person's income which
is equal to or less than the federal poverty standard shall not
be considered by the Department in determining the copayment.
The level of such copayment shall be adjusted whenever
necessary to reflect any change in the officially designated
federal poverty standard.
    The Department, or the Department's authorized
representative, may recover the amount of moneys expended for
services provided to or in behalf of a person under this
Section by a claim against the person's estate or against the
estate of the person's surviving spouse, but no recovery may be
had until after the death of the surviving spouse, if any, and
then only at such time when there is no surviving child who is
under age 21 or blind or who has a permanent and total
disability. This paragraph, however, shall not bar recovery, at
the death of the person, of moneys for services provided to the
person or in behalf of the person under this Section to which
the person was not entitled; provided that such recovery shall
not be enforced against any real estate while it is occupied as
a homestead by the surviving spouse or other dependent, if no
claims by other creditors have been filed against the estate,
or, if such claims have been filed, they remain dormant for
failure of prosecution or failure of the claimant to compel
administration of the estate for the purpose of payment. This
paragraph shall not bar recovery from the estate of a spouse,
under Sections 1915 and 1924 of the Social Security Act and
Section 5-4 of the Illinois Public Aid Code, who precedes a
person receiving services under this Section in death. All
moneys for services paid to or in behalf of the person under
this Section shall be claimed for recovery from the deceased
spouse's estate. "Homestead", as used in this paragraph, means
the dwelling house and contiguous real estate occupied by a
surviving spouse or relative, as defined by the rules and
regulations of the Department of Healthcare and Family
Services, regardless of the value of the property.
    The Department shall increase the effectiveness of the
existing Community Care Program by:
        (1) ensuring that in-home services included in the care
    plan are available on evenings and weekends;
        (2) ensuring that care plans contain the services that
    eligible participants need based on the number of days in a
    month, not limited to specific blocks of time, as
    identified by the comprehensive assessment tool selected
    by the Department for use statewide, not to exceed the
    total monthly service cost maximum allowed for each
    service; the Department shall develop administrative rules
    to implement this item (2);
        (3) ensuring that the participants have the right to
    choose the services contained in their care plan and to
    direct how those services are provided, based on
    administrative rules established by the Department;
        (4) ensuring that the determination of need tool is
    accurate in determining the participants' level of need; to
    achieve this, the Department, in conjunction with the Older
    Adult Services Advisory Committee, shall institute a study
    of the relationship between the Determination of Need
    scores, level of need, service cost maximums, and the
    development and utilization of service plans no later than
    May 1, 2008; findings and recommendations shall be
    presented to the Governor and the General Assembly no later
    than January 1, 2009; recommendations shall include all
    needed changes to the service cost maximums schedule and
    additional covered services;
        (5) ensuring that homemakers can provide personal care
    services that may or may not involve contact with clients,
    including but not limited to:
            (A) bathing;
            (B) grooming;
            (C) toileting;
            (D) nail care;
            (E) transferring;
            (F) respiratory services;
            (G) exercise; or
            (H) positioning;
        (6) ensuring that homemaker program vendors are not
    restricted from hiring homemakers who are family members of
    clients or recommended by clients; the Department may not,
    by rule or policy, require homemakers who are family
    members of clients or recommended by clients to accept
    assignments in homes other than the client;
        (7) ensuring that the State may access maximum federal
    matching funds by seeking approval for the Centers for
    Medicare and Medicaid Services for modifications to the
    State's home and community based services waiver and
    additional waiver opportunities, including applying for
    enrollment in the Balance Incentive Payment Program by May
    1, 2013, in order to maximize federal matching funds; this
    shall include, but not be limited to, modification that
    reflects all changes in the Community Care Program services
    and all increases in the services cost maximum;
        (8) ensuring that the determination of need tool
    accurately reflects the service needs of individuals with
    Alzheimer's disease and related dementia disorders;
        (9) ensuring that services are authorized accurately
    and consistently for the Community Care Program (CCP); the
    Department shall implement a Service Authorization policy
    directive; the purpose shall be to ensure that eligibility
    and services are authorized accurately and consistently in
    the CCP program; the policy directive shall clarify service
    authorization guidelines to Care Coordination Units and
    Community Care Program providers no later than May 1, 2013;
        (10) working in conjunction with Care Coordination
    Units, the Department of Healthcare and Family Services,
    the Department of Human Services, Community Care Program
    providers, and other stakeholders to make improvements to
    the Medicaid claiming processes and the Medicaid
    enrollment procedures or requirements as needed,
    including, but not limited to, specific policy changes or
    rules to improve the up-front enrollment of participants in
    the Medicaid program and specific policy changes or rules
    to insure more prompt submission of bills to the federal
    government to secure maximum federal matching dollars as
    promptly as possible; the Department on Aging shall have at
    least 3 meetings with stakeholders by January 1, 2014 in
    order to address these improvements;
        (11) requiring home care service providers to comply
    with the rounding of hours worked provisions under the
    federal Fair Labor Standards Act (FLSA) and as set forth in
    29 CFR 785.48(b) by May 1, 2013;
        (12) implementing any necessary policy changes or
    promulgating any rules, no later than January 1, 2014, to
    assist the Department of Healthcare and Family Services in
    moving as many participants as possible, consistent with
    federal regulations, into coordinated care plans if a care
    coordination plan that covers long term care is available
    in the recipient's area; and
        (13) maintaining fiscal year 2014 rates at the same
    level established on January 1, 2013.
    By January 1, 2009 or as soon after the end of the Cash and
Counseling Demonstration Project as is practicable, the
Department may, based on its evaluation of the demonstration
project, promulgate rules concerning personal assistant
services, to include, but need not be limited to,
qualifications, employment screening, rights under fair labor
standards, training, fiduciary agent, and supervision
requirements. All applicants shall be subject to the provisions
of the Health Care Worker Background Check Act.
    The Department shall develop procedures to enhance
availability of services on evenings, weekends, and on an
emergency basis to meet the respite needs of caregivers.
Procedures shall be developed to permit the utilization of
services in successive blocks of 24 hours up to the monthly
maximum established by the Department. Workers providing these
services shall be appropriately trained.
    Beginning on the effective date of this amendatory Act of
1991, no person may perform chore/housekeeping and home care
aide services under a program authorized by this Section unless
that person has been issued a certificate of pre-service to do
so by his or her employing agency. Information gathered to
effect such certification shall include (i) the person's name,
(ii) the date the person was hired by his or her current
employer, and (iii) the training, including dates and levels.
Persons engaged in the program authorized by this Section
before the effective date of this amendatory Act of 1991 shall
be issued a certificate of all pre- and in-service training
from his or her employer upon submitting the necessary
information. The employing agency shall be required to retain
records of all staff pre- and in-service training, and shall
provide such records to the Department upon request and upon
termination of the employer's contract with the Department. In
addition, the employing agency is responsible for the issuance
of certifications of in-service training completed to their
employees.
    The Department is required to develop a system to ensure
that persons working as home care aides and personal assistants
receive increases in their wages when the federal minimum wage
is increased by requiring vendors to certify that they are
meeting the federal minimum wage statute for home care aides
and personal assistants. An employer that cannot ensure that
the minimum wage increase is being given to home care aides and
personal assistants shall be denied any increase in
reimbursement costs.
    The Community Care Program Advisory Committee is created in
the Department on Aging. The Director shall appoint individuals
to serve in the Committee, who shall serve at their own
expense. Members of the Committee must abide by all applicable
ethics laws. The Committee shall advise the Department on
issues related to the Department's program of services to
prevent unnecessary institutionalization. The Committee shall
meet on a bi-monthly basis and shall serve to identify and
advise the Department on present and potential issues affecting
the service delivery network, the program's clients, and the
Department and to recommend solution strategies. Persons
appointed to the Committee shall be appointed on, but not
limited to, their own and their agency's experience with the
program, geographic representation, and willingness to serve.
The Director shall appoint members to the Committee to
represent provider, advocacy, policy research, and other
constituencies committed to the delivery of high quality home
and community-based services to older adults. Representatives
shall be appointed to ensure representation from community care
providers including, but not limited to, adult day service
providers, homemaker providers, case coordination and case
management units, emergency home response providers, statewide
trade or labor unions that represent home care aides and direct
care staff, area agencies on aging, adults over age 60,
membership organizations representing older adults, and other
organizational entities, providers of care, or individuals
with demonstrated interest and expertise in the field of home
and community care as determined by the Director.
    Nominations may be presented from any agency or State
association with interest in the program. The Director, or his
or her designee, shall serve as the permanent co-chair of the
advisory committee. One other co-chair shall be nominated and
approved by the members of the committee on an annual basis.
Committee members' terms of appointment shall be for 4 years
with one-quarter of the appointees' terms expiring each year. A
member shall continue to serve until his or her replacement is
named. The Department shall fill vacancies that have a
remaining term of over one year, and this replacement shall
occur through the annual replacement of expiring terms. The
Director shall designate Department staff to provide technical
assistance and staff support to the committee. Department
representation shall not constitute membership of the
committee. All Committee papers, issues, recommendations,
reports, and meeting memoranda are advisory only. The Director,
or his or her designee, shall make a written report, as
requested by the Committee, regarding issues before the
Committee.
    The Department on Aging and the Department of Human
Services shall cooperate in the development and submission of
an annual report on programs and services provided under this
Section. Such joint report shall be filed with the Governor and
the General Assembly on or before September 30 each year.
    The requirement for reporting to the General Assembly shall
be satisfied by filing copies of the report with the Speaker,
the Minority Leader and the Clerk of the House of
Representatives and the President, the Minority Leader and the
Secretary of the Senate and the Legislative Research Unit, as
required by Section 3.1 of the General Assembly Organization
Act and filing such additional copies with the State Government
Report Distribution Center for the General Assembly as is
required under paragraph (t) of Section 7 of the State Library
Act.
    Those persons previously found eligible for receiving
non-institutional services whose services were discontinued
under the Emergency Budget Act of Fiscal Year 1992, and who do
not meet the eligibility standards in effect on or after July
1, 1992, shall remain ineligible on and after July 1, 1992.
Those persons previously not required to cost-share and who
were required to cost-share effective March 1, 1992, shall
continue to meet cost-share requirements on and after July 1,
1992. Beginning July 1, 1992, all clients will be required to
meet eligibility, cost-share, and other requirements and will
have services discontinued or altered when they fail to meet
these requirements.
    For the purposes of this Section, "flexible senior
services" refers to services that require one-time or periodic
expenditures including, but not limited to, respite care, home
modification, assistive technology, housing assistance, and
transportation.
    The Department shall implement an electronic service
verification based on global positioning systems or other
cost-effective technology for the Community Care Program no
later than January 1, 2014.
    The Department shall require, as a condition of
eligibility, enrollment in the medical assistance program
under Article V of the Illinois Public Aid Code (i) beginning
August 1, 2013, if the Auditor General has reported that the
Department has failed to comply with the reporting requirements
of Section 2-27 of the Illinois State Auditing Act; or (ii)
beginning June 1, 2014, if the Auditor General has reported
that the Department has not undertaken the required actions
listed in the report required by subsection (a) of Section 2-27
of the Illinois State Auditing Act.
    The Department shall delay Community Care Program services
until an applicant is determined eligible for medical
assistance under Article V of the Illinois Public Aid Code (i)
beginning August 1, 2013, if the Auditor General has reported
that the Department has failed to comply with the reporting
requirements of Section 2-27 of the Illinois State Auditing
Act; or (ii) beginning June 1, 2014, if the Auditor General has
reported that the Department has not undertaken the required
actions listed in the report required by subsection (a) of
Section 2-27 of the Illinois State Auditing Act.
    The Department shall implement co-payments for the
Community Care Program at the federally allowable maximum level
(i) beginning August 1, 2013, if the Auditor General has
reported that the Department has failed to comply with the
reporting requirements of Section 2-27 of the Illinois State
Auditing Act; or (ii) beginning June 1, 2014, if the Auditor
General has reported that the Department has not undertaken the
required actions listed in the report required by subsection
(a) of Section 2-27 of the Illinois State Auditing Act.
    The Department shall provide a bi-monthly report on the
progress of the Community Care Program reforms set forth in
this amendatory Act of the 98th General Assembly to the
Governor, the Speaker of the House of Representatives, the
Minority Leader of the House of Representatives, the President
of the Senate, and the Minority Leader of the Senate.
    The Department shall conduct a quarterly review of Care
Coordination Unit performance and adherence to service
guidelines. The quarterly review shall be reported to the
Speaker of the House of Representatives, the Minority Leader of
the House of Representatives, the President of the Senate, and
the Minority Leader of the Senate. The Department shall collect
and report longitudinal data on the performance of each care
coordination unit. Nothing in this paragraph shall be construed
to require the Department to identify specific care
coordination units.
    In regard to community care providers, failure to comply
with Department on Aging policies shall be cause for
disciplinary action, including, but not limited to,
disqualification from serving Community Care Program clients.
Each provider, upon submission of any bill or invoice to the
Department for payment for services rendered, shall include a
notarized statement, under penalty of perjury pursuant to
Section 1-109 of the Code of Civil Procedure, that the provider
has complied with all Department policies.
    The Director of the Department on Aging shall make
information available to the State Board of Elections as may be
required by an agreement the State Board of Elections has
entered into with a multi-state voter registration list
maintenance system.
    Within 30 days after the effective date of this amendatory
Act of the 100th General Assembly, rates shall be increased to
$18.29 per hour, for the purpose of increasing, by at least
$.72 per hour, the wages paid by those vendors to their
employees who provide homemaker services. The Department shall
pay an enhanced rate under the Community Care Program to those
in-home service provider agencies that offer health insurance
coverage as a benefit to their direct service worker employees
consistent with the mandates of Public Act 95-713. For State
fiscal year 2018, the enhanced rate shall be $1.77 per hour.
The rate shall be adjusted using actuarial analysis based on
the cost of care, but shall not be set below $1.77 per hour.
The Department shall adopt rules, including emergency rules
under subsection (y) of Section 5-45 of the Illinois
Administrative Procedure Act, to implement the provisions of
this paragraph.
(Source: P.A. 98-8, eff. 5-3-13; 98-1171, eff. 6-1-15; 99-143,
eff. 7-27-15.)
 
    Section 30-10. The Alcoholism and Other Drug Abuse and
Dependency Act is amended by adding Section 55-30 as follows:
 
    (20 ILCS 301/55-30 new)
    Sec. 55-30. Rate increase. Within 30 days after the
effective date of this amendatory Act of the 100th General
Assembly, the Division of Alcoholism and Substance Abuse shall
by rule develop the increased rate methodology and annualize
the increased rate beginning with State fiscal year 2018
contracts to licensed providers of community based addiction
treatment, based on the additional amounts appropriated for the
purpose of providing a rate increase to licensed providers of
community based addiction treatment. The Department shall
adopt rules, including emergency rules under subsection (y) of
Section 5-45 of the Illinois Administrative Procedure Act, to
implement the provisions of this Section.
 
    Section 30-15. The Mental Health and Developmental
Disabilities Administrative Act is amended by adding Section 75
as follows:
 
    (20 ILCS 1705/75 new)
    Sec. 75. Rate increase. Within 30 days after the effective
date of this amendatory Act of the 100th General Assembly, the
Division of Mental Health shall by rule develop the increased
rate methodology and annualize the increased rate beginning
with State fiscal year 2018 contracts to certified community
mental health centers, based on the additional amounts
appropriated for the purpose of providing a rate increase to
certified community mental health centers. The Department
shall adopt rules, including emergency rules under subsection
(y) of Section 5-45 of the Illinois Administrative Procedure
Act, to implement the provisions of this Section.
 
    Section 30-20. The Rehabilitation of Persons with
Disabilities Act is amended by changing Section 3 as follows:
 
    (20 ILCS 2405/3)  (from Ch. 23, par. 3434)
    Sec. 3. Powers and duties. The Department shall have the
powers and duties enumerated herein:
    (a) To co-operate with the federal government in the
administration of the provisions of the federal Rehabilitation
Act of 1973, as amended, of the Workforce Investment Act of
1998, and of the federal Social Security Act to the extent and
in the manner provided in these Acts.
    (b) To prescribe and supervise such courses of vocational
training and provide such other services as may be necessary
for the habilitation and rehabilitation of persons with one or
more disabilities, including the administrative activities
under subsection (e) of this Section, and to co-operate with
State and local school authorities and other recognized
agencies engaged in habilitation, rehabilitation and
comprehensive rehabilitation services; and to cooperate with
the Department of Children and Family Services regarding the
care and education of children with one or more disabilities.
    (c) (Blank).
    (d) To report in writing, to the Governor, annually on or
before the first day of December, and at such other times and
in such manner and upon such subjects as the Governor may
require. The annual report shall contain (1) a statement of the
existing condition of comprehensive rehabilitation services,
habilitation and rehabilitation in the State; (2) a statement
of suggestions and recommendations with reference to the
development of comprehensive rehabilitation services,
habilitation and rehabilitation in the State; and (3) an
itemized statement of the amounts of money received from
federal, State and other sources, and of the objects and
purposes to which the respective items of these several amounts
have been devoted.
    (e) (Blank).
    (f) To establish a program of services to prevent the
unnecessary institutionalization of persons in need of long
term care and who meet the criteria for blindness or disability
as defined by the Social Security Act, thereby enabling them to
remain in their own homes. Such preventive services include any
or all of the following:
        (1) personal assistant services;
        (2) homemaker services;
        (3) home-delivered meals;
        (4) adult day care services;
        (5) respite care;
        (6) home modification or assistive equipment;
        (7) home health services;
        (8) electronic home response;
        (9) brain injury behavioral/cognitive services;
        (10) brain injury habilitation;
        (11) brain injury pre-vocational services; or
        (12) brain injury supported employment.
    The Department shall establish eligibility standards for
such services taking into consideration the unique economic and
social needs of the population for whom they are to be
provided. Such eligibility standards may be based on the
recipient's ability to pay for services; provided, however,
that any portion of a person's income that is equal to or less
than the "protected income" level shall not be considered by
the Department in determining eligibility. The "protected
income" level shall be determined by the Department, shall
never be less than the federal poverty standard, and shall be
adjusted each year to reflect changes in the Consumer Price
Index For All Urban Consumers as determined by the United
States Department of Labor. The standards must provide that a
person may not have more than $10,000 in assets to be eligible
for the services, and the Department may increase or decrease
the asset limitation by rule. The Department may not decrease
the asset level below $10,000.
    The services shall be provided, as established by the
Department by rule, to eligible persons to prevent unnecessary
or premature institutionalization, to the extent that the cost
of the services, together with the other personal maintenance
expenses of the persons, are reasonably related to the
standards established for care in a group facility appropriate
to their condition. These non-institutional services, pilot
projects or experimental facilities may be provided as part of
or in addition to those authorized by federal law or those
funded and administered by the Illinois Department on Aging.
The Department shall set rates and fees for services in a fair
and equitable manner. Services identical to those offered by
the Department on Aging shall be paid at the same rate.
    Personal assistants shall be paid at a rate negotiated
between the State and an exclusive representative of personal
assistants under a collective bargaining agreement. In no case
shall the Department pay personal assistants an hourly wage
that is less than the federal minimum wage. Within 30 days
after the effective date of this amendatory Act of the 100th
General Assembly, the hourly wage paid to personal assistants
and individual maintenance home health workers shall be
increased by $0.48 per hour.
    Solely for the purposes of coverage under the Illinois
Public Labor Relations Act (5 ILCS 315/), personal assistants
providing services under the Department's Home Services
Program shall be considered to be public employees and the
State of Illinois shall be considered to be their employer as
of the effective date of this amendatory Act of the 93rd
General Assembly, but not before. Solely for the purposes of
coverage under the Illinois Public Labor Relations Act, home
care and home health workers who function as personal
assistants and individual maintenance home health workers and
who also provide services under the Department's Home Services
Program shall be considered to be public employees, no matter
whether the State provides such services through direct
fee-for-service arrangements, with the assistance of a managed
care organization or other intermediary, or otherwise, and the
State of Illinois shall be considered to be the employer of
those persons as of January 29, 2013 (the effective date of
Public Act 97-1158), but not before except as otherwise
provided under this subsection (f). The State shall engage in
collective bargaining with an exclusive representative of home
care and home health workers who function as personal
assistants and individual maintenance home health workers
working under the Home Services Program concerning their terms
and conditions of employment that are within the State's
control. Nothing in this paragraph shall be understood to limit
the right of the persons receiving services defined in this
Section to hire and fire home care and home health workers who
function as personal assistants and individual maintenance
home health workers working under the Home Services Program or
to supervise them within the limitations set by the Home
Services Program. The State shall not be considered to be the
employer of home care and home health workers who function as
personal assistants and individual maintenance home health
workers working under the Home Services Program for any
purposes not specifically provided in Public Act 93-204 or
Public Act 97-1158, including but not limited to, purposes of
vicarious liability in tort and purposes of statutory
retirement or health insurance benefits. Home care and home
health workers who function as personal assistants and
individual maintenance home health workers and who also provide
services under the Department's Home Services Program shall not
be covered by the State Employees Group Insurance Act of 1971
(5 ILCS 375/).
    The Department shall execute, relative to nursing home
prescreening, as authorized by Section 4.03 of the Illinois Act
on the Aging, written inter-agency agreements with the
Department on Aging and the Department of Healthcare and Family
Services, to effect the intake procedures and eligibility
criteria for those persons who may need long term care. On and
after July 1, 1996, all nursing home prescreenings for
individuals 18 through 59 years of age shall be conducted by
the Department, or a designee of the Department.
    The Department is authorized to establish a system of
recipient cost-sharing for services provided under this
Section. The cost-sharing shall be based upon the recipient's
ability to pay for services, but in no case shall the
recipient's share exceed the actual cost of the services
provided. Protected income shall not be considered by the
Department in its determination of the recipient's ability to
pay a share of the cost of services. The level of cost-sharing
shall be adjusted each year to reflect changes in the
"protected income" level. The Department shall deduct from the
recipient's share of the cost of services any money expended by
the recipient for disability-related expenses.
    To the extent permitted under the federal Social Security
Act, the Department, or the Department's authorized
representative, may recover the amount of moneys expended for
services provided to or in behalf of a person under this
Section by a claim against the person's estate or against the
estate of the person's surviving spouse, but no recovery may be
had until after the death of the surviving spouse, if any, and
then only at such time when there is no surviving child who is
under age 21 or blind or who has a permanent and total
disability. This paragraph, however, shall not bar recovery, at
the death of the person, of moneys for services provided to the
person or in behalf of the person under this Section to which
the person was not entitled; provided that such recovery shall
not be enforced against any real estate while it is occupied as
a homestead by the surviving spouse or other dependent, if no
claims by other creditors have been filed against the estate,
or, if such claims have been filed, they remain dormant for
failure of prosecution or failure of the claimant to compel
administration of the estate for the purpose of payment. This
paragraph shall not bar recovery from the estate of a spouse,
under Sections 1915 and 1924 of the Social Security Act and
Section 5-4 of the Illinois Public Aid Code, who precedes a
person receiving services under this Section in death. All
moneys for services paid to or in behalf of the person under
this Section shall be claimed for recovery from the deceased
spouse's estate. "Homestead", as used in this paragraph, means
the dwelling house and contiguous real estate occupied by a
surviving spouse or relative, as defined by the rules and
regulations of the Department of Healthcare and Family
Services, regardless of the value of the property.
    The Department shall submit an annual report on programs
and services provided under this Section. The report shall be
filed with the Governor and the General Assembly on or before
March 30 each year.
    The requirement for reporting to the General Assembly shall
be satisfied by filing copies of the report with the Speaker,
the Minority Leader and the Clerk of the House of
Representatives and the President, the Minority Leader and the
Secretary of the Senate and the Legislative Research Unit, as
required by Section 3.1 of the General Assembly Organization
Act, and filing additional copies with the State Government
Report Distribution Center for the General Assembly as required
under paragraph (t) of Section 7 of the State Library Act.
    (g) To establish such subdivisions of the Department as
shall be desirable and assign to the various subdivisions the
responsibilities and duties placed upon the Department by law.
    (h) To cooperate and enter into any necessary agreements
with the Department of Employment Security for the provision of
job placement and job referral services to clients of the
Department, including job service registration of such clients
with Illinois Employment Security offices and making job
listings maintained by the Department of Employment Security
available to such clients.
    (i) To possess all powers reasonable and necessary for the
exercise and administration of the powers, duties and
responsibilities of the Department which are provided for by
law.
    (j) (Blank).
    (k) (Blank).
    (l) To establish, operate and maintain a Statewide Housing
Clearinghouse of information on available, government
subsidized housing accessible to persons with disabilities and
available privately owned housing accessible to persons with
disabilities. The information shall include but not be limited
to the location, rental requirements, access features and
proximity to public transportation of available housing. The
Clearinghouse shall consist of at least a computerized database
for the storage and retrieval of information and a separate or
shared toll free telephone number for use by those seeking
information from the Clearinghouse. Department offices and
personnel throughout the State shall also assist in the
operation of the Statewide Housing Clearinghouse. Cooperation
with local, State and federal housing managers shall be sought
and extended in order to frequently and promptly update the
Clearinghouse's information.
    (m) To assure that the names and case records of persons
who received or are receiving services from the Department,
including persons receiving vocational rehabilitation, home
services, or other services, and those attending one of the
Department's schools or other supervised facility shall be
confidential and not be open to the general public. Those case
records and reports or the information contained in those
records and reports shall be disclosed by the Director only to
proper law enforcement officials, individuals authorized by a
court, the General Assembly or any committee or commission of
the General Assembly, and other persons and for reasons as the
Director designates by rule. Disclosure by the Director may be
only in accordance with other applicable law.
(Source: P.A. 98-1004, eff. 8-18-14; 99-143, eff. 7-27-15.)
 
    Section 30-25. The Illinois Public Aid Code is amended by
changing Section 5-5.01a as follows:
 
    (305 ILCS 5/5-5.01a)
    Sec. 5-5.01a. Supportive living facilities program. The
Department shall establish and provide oversight for a program
of supportive living facilities that seek to promote resident
independence, dignity, respect, and well-being in the most
cost-effective manner.
    A supportive living facility is either a free-standing
facility or a distinct physical and operational entity within a
nursing facility. A supportive living facility integrates
housing with health, personal care, and supportive services and
is a designated setting that offers residents their own
separate, private, and distinct living units.
    Sites for the operation of the program shall be selected by
the Department based upon criteria that may include the need
for services in a geographic area, the availability of funding,
and the site's ability to meet the standards.
    Beginning July 1, 2014, subject to federal approval, the
Medicaid rates for supportive living facilities shall be equal
to the supportive living facility Medicaid rate effective on
June 30, 2014 increased by 8.85%. Once the assessment imposed
at Article V-G of this Code is determined to be a permissible
tax under Title XIX of the Social Security Act, the Department
shall increase the Medicaid rates for supportive living
facilities effective on July 1, 2014 by 9.09%. The Department
shall apply this increase retroactively to coincide with the
imposition of the assessment in Article V-G of this Code in
accordance with the approval for federal financial
participation by the Centers for Medicare and Medicaid
Services.
    The Medicaid rates for supportive living facilities
effective on July 1, 2017 must be equal to the rates in effect
for supportive living facilities on June 30, 2017 increased by
2.8%.
    The Department may adopt rules to implement this Section.
Rules that establish or modify the services, standards, and
conditions for participation in the program shall be adopted by
the Department in consultation with the Department on Aging,
the Department of Rehabilitation Services, and the Department
of Mental Health and Developmental Disabilities (or their
successor agencies).
    Facilities or distinct parts of facilities which are
selected as supportive living facilities and are in good
standing with the Department's rules are exempt from the
provisions of the Nursing Home Care Act and the Illinois Health
Facilities Planning Act.
(Source: P.A. 98-651, eff. 6-16-14.)
 
ARTICLE 35. TAX COMPLIANCE AND ADMINISTRATION FUND

 
    Section 35-5. The Department of Revenue Law of the Civil
Administrative Code of Illinois is amended by changing Section
2505-190 as follows:
 
    (20 ILCS 2505/2505-190)  (was 20 ILCS 2505/39c-4)
    Sec. 2505-190. Tax Compliance and Administration Fund.
    (a) Amounts deposited into the Tax Compliance and
Administration Fund, a special fund in the State treasury that
is hereby created, must be appropriated to the Department to
reimburse the Department for its costs of collecting,
administering, and enforcing the tax laws that provide for
deposits into the Fund. Moneys in the Fund shall consist of
deposits provided for in tax laws, reimbursements, or other
payments received from units of local government for
administering a local tax or fee on behalf of the unit of local
government in accordance with the Local Tax Collection Act, or
other payments designated for deposit into the Fund.
    (b) As soon as possible after July 1, 2015, and as soon as
possible after each July 1 thereafter through July 1, 2016, the
Director of the Department of Revenue shall certify the balance
in the Tax Compliance and Administration Fund as of July 1,
less any amounts obligated, and the State Comptroller shall
order transferred and the State Treasurer shall transfer from
the Tax Compliance and Administration Fund to the General
Revenue Fund the amount certified that exceeds $2,500,000.
(Source: P.A. 98-1098, eff. 8-26-14; 99-517, eff. 6-30-16.)
 
    Section 35-10. The State Finance Act is amended by changing
Section 6z-20 as follows:
 
    (30 ILCS 105/6z-20)  (from Ch. 127, par. 142z-20)
    Sec. 6z-20. County and Mass Transit District Fund. Of the
money received from the 6.25% general rate (and, beginning July
1, 2000 and through December 31, 2000, the 1.25% rate on motor
fuel and gasohol, and beginning on August 6, 2010 through
August 15, 2010, the 1.25% rate on sales tax holiday items) on
sales subject to taxation under the Retailers' Occupation Tax
Act and Service Occupation Tax Act and paid into the County and
Mass Transit District Fund, distribution to the Regional
Transportation Authority tax fund, created pursuant to Section
4.03 of the Regional Transportation Authority Act, for deposit
therein shall be made based upon the retail sales occurring in
a county having more than 3,000,000 inhabitants. The remainder
shall be distributed to each county having 3,000,000 or fewer
inhabitants based upon the retail sales occurring in each such
county.
    For the purpose of determining allocation to the local
government unit, a retail sale by a producer of coal or other
mineral mined in Illinois is a sale at retail at the place
where the coal or other mineral mined in Illinois is extracted
from the earth. This paragraph does not apply to coal or other
mineral when it is delivered or shipped by the seller to the
purchaser at a point outside Illinois so that the sale is
exempt under the United States Constitution as a sale in
interstate or foreign commerce.
    Of the money received from the 6.25% general use tax rate
on tangible personal property which is purchased outside
Illinois at retail from a retailer and which is titled or
registered by any agency of this State's government and paid
into the County and Mass Transit District Fund, the amount for
which Illinois addresses for titling or registration purposes
are given as being in each county having more than 3,000,000
inhabitants shall be distributed into the Regional
Transportation Authority tax fund, created pursuant to Section
4.03 of the Regional Transportation Authority Act. The
remainder of the money paid from such sales shall be
distributed to each county based on sales for which Illinois
addresses for titling or registration purposes are given as
being located in the county. Any money paid into the Regional
Transportation Authority Occupation and Use Tax Replacement
Fund from the County and Mass Transit District Fund prior to
January 14, 1991, which has not been paid to the Authority
prior to that date, shall be transferred to the Regional
Transportation Authority tax fund.
    Whenever the Department determines that a refund of money
paid into the County and Mass Transit District Fund should be
made to a claimant instead of issuing a credit memorandum, the
Department shall notify the State Comptroller, who shall cause
the order to be drawn for the amount specified, and to the
person named, in such notification from the Department. Such
refund shall be paid by the State Treasurer out of the County
and Mass Transit District Fund.
    As soon as possible after the first day of each month,
beginning January 1, 2011, upon certification of the Department
of Revenue, the Comptroller shall order transferred, and the
Treasurer shall transfer, to the STAR Bonds Revenue Fund the
local sales tax increment, as defined in the Innovation
Development and Economy Act, collected during the second
preceding calendar month for sales within a STAR bond district
and deposited into the County and Mass Transit District Fund,
less 3% of that amount, which shall be transferred into the Tax
Compliance and Administration Fund and shall be used by the
Department, subject to appropriation, to cover the costs of the
Department in administering the Innovation Development and
Economy Act.
    After the monthly transfer to the STAR Bonds Revenue Fund,
on or before the 25th day of each calendar month, the
Department shall prepare and certify to the Comptroller the
disbursement of stated sums of money to the Regional
Transportation Authority and to named counties, the counties to
be those entitled to distribution, as hereinabove provided, of
taxes or penalties paid to the Department during the second
preceding calendar month. The amount to be paid to the Regional
Transportation Authority and each county having 3,000,000 or
fewer inhabitants shall be the amount (not including credit
memoranda) collected during the second preceding calendar
month by the Department and paid into the County and Mass
Transit District Fund, plus an amount the Department determines
is necessary to offset any amounts which were erroneously paid
to a different taxing body, and not including an amount equal
to the amount of refunds made during the second preceding
calendar month by the Department, and not including any amount
which the Department determines is necessary to offset any
amounts which were payable to a different taxing body but were
erroneously paid to the Regional Transportation Authority or
county, and not including any amounts that are transferred to
the STAR Bonds Revenue Fund, less 2% of the amount to be paid
to the Regional Transportation Authority, which shall be
transferred into the Tax Compliance and Administration Fund.
The Department, at the time of each monthly disbursement to the
Regional Transportation Authority, shall prepare and certify
to the State Comptroller the amount to be transferred into the
Tax Compliance and Administration Fund under this Section.
Within 10 days after receipt, by the Comptroller, of the
disbursement certification to the Regional Transportation
Authority, and counties, and the Tax Compliance and
Administration Fund , provided for in this Section to be given
to the Comptroller by the Department, the Comptroller shall
cause the orders to be drawn for the respective amounts in
accordance with the directions contained in such
certification.
    When certifying the amount of a monthly disbursement to the
Regional Transportation Authority or to a county under this
Section, the Department shall increase or decrease that amount
by an amount necessary to offset any misallocation of previous
disbursements. The offset amount shall be the amount
erroneously disbursed within the 6 months preceding the time a
misallocation is discovered.
    The provisions directing the distributions from the
special fund in the State Treasury provided for in this Section
and from the Regional Transportation Authority tax fund created
by Section 4.03 of the Regional Transportation Authority Act
shall constitute an irrevocable and continuing appropriation
of all amounts as provided herein. The State Treasurer and
State Comptroller are hereby authorized to make distributions
as provided in this Section.
    In construing any development, redevelopment, annexation,
preannexation or other lawful agreement in effect prior to
September 1, 1990, which describes or refers to receipts from a
county or municipal retailers' occupation tax, use tax or
service occupation tax which now cannot be imposed, such
description or reference shall be deemed to include the
replacement revenue for such abolished taxes, distributed from
the County and Mass Transit District Fund or Local Government
Distributive Fund, as the case may be.
(Source: P.A. 96-939, eff. 6-24-10; 96-1012, eff. 7-7-10;
97-333, eff. 8-12-11.)
 
    Section 35-15. The Counties Code is amended by changing
Sections 5-1006, 5-1006.5, and 5-1007 as follows:
 
    (55 ILCS 5/5-1006)  (from Ch. 34, par. 5-1006)
    Sec. 5-1006. Home Rule County Retailers' Occupation Tax
Law. Any county that is a home rule unit may impose a tax upon
all persons engaged in the business of selling tangible
personal property, other than an item of tangible personal
property titled or registered with an agency of this State's
government, at retail in the county on the gross receipts from
such sales made in the course of their business. If imposed,
this tax shall only be imposed in 1/4% increments. On and after
September 1, 1991, this additional tax may not be imposed on
the sales of food for human consumption which is to be consumed
off the premises where it is sold (other than alcoholic
beverages, soft drinks and food which has been prepared for
immediate consumption) and prescription and nonprescription
medicines, drugs, medical appliances and insulin, urine
testing materials, syringes and needles used by diabetics. The
tax imposed by a home rule county pursuant to this Section and
all civil penalties that may be assessed as an incident thereof
shall be collected and enforced by the State Department of
Revenue. The certificate of registration that is issued by the
Department to a retailer under the Retailers' Occupation Tax
Act shall permit the retailer to engage in a business that is
taxable under any ordinance or resolution enacted pursuant to
this Section without registering separately with the
Department under such ordinance or resolution or under this
Section. The Department shall have full power to administer and
enforce this Section; to collect all taxes and penalties due
hereunder; to dispose of taxes and penalties so collected in
the manner hereinafter provided; and to determine all rights to
credit memoranda arising on account of the erroneous payment of
tax or penalty hereunder. In the administration of, and
compliance with, this Section, the Department and persons who
are subject to this Section shall have the same rights,
remedies, privileges, immunities, powers and duties, and be
subject to the same conditions, restrictions, limitations,
penalties and definitions of terms, and employ the same modes
of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1d,
1e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-65 (in respect to all
provisions therein other than the State rate of tax), 4, 5, 5a,
5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d,
7, 8, 9, 10, 11, 12 and 13 of the Retailers' Occupation Tax Act
and Section 3-7 of the Uniform Penalty and Interest Act, as
fully as if those provisions were set forth herein.
    No tax may be imposed by a home rule county pursuant to
this Section unless the county also imposes a tax at the same
rate pursuant to Section 5-1007.
    Persons subject to any tax imposed pursuant to the
authority granted in this Section may reimburse themselves for
their seller's tax liability hereunder by separately stating
such tax as an additional charge, which charge may be stated in
combination, in a single amount, with State tax which sellers
are required to collect under the Use Tax Act, pursuant to such
bracket schedules as the Department may prescribe.
    Whenever the Department determines that a refund should be
made under this Section to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause the order to be drawn for the
amount specified and to the person named in the notification
from the Department. The refund shall be paid by the State
Treasurer out of the home rule county retailers' occupation tax
fund.
    The Department shall forthwith pay over to the State
Treasurer, ex officio, as trustee, all taxes and penalties
collected hereunder.
    As soon as possible after the first day of each month,
beginning January 1, 2011, upon certification of the Department
of Revenue, the Comptroller shall order transferred, and the
Treasurer shall transfer, to the STAR Bonds Revenue Fund the
local sales tax increment, as defined in the Innovation
Development and Economy Act, collected under this Section
during the second preceding calendar month for sales within a
STAR bond district.
    After the monthly transfer to the STAR Bonds Revenue Fund,
on or before the 25th day of each calendar month, the
Department shall prepare and certify to the Comptroller the
disbursement of stated sums of money to named counties, the
counties to be those from which retailers have paid taxes or
penalties hereunder to the Department during the second
preceding calendar month. The amount to be paid to each county
shall be the amount (not including credit memoranda) collected
hereunder during the second preceding calendar month by the
Department plus an amount the Department determines is
necessary to offset any amounts that were erroneously paid to a
different taxing body, and not including an amount equal to the
amount of refunds made during the second preceding calendar
month by the Department on behalf of such county, and not
including any amount which the Department determines is
necessary to offset any amounts which were payable to a
different taxing body but were erroneously paid to the county,
and not including any amounts that are transferred to the STAR
Bonds Revenue Fund, less 2% of the remainder, which the
Department shall transfer into the Tax Compliance and
Administration Fund. The Department, at the time of each
monthly disbursement to the counties, shall prepare and certify
to the State Comptroller the amount to be transferred into the
Tax Compliance and Administration Fund under this Section.
Within 10 days after receipt, by the Comptroller, of the
disbursement certification to the counties and the Tax
Compliance and Administration Fund provided for in this Section
to be given to the Comptroller by the Department, the
Comptroller shall cause the orders to be drawn for the
respective amounts in accordance with the directions contained
in the certification.
    In addition to the disbursement required by the preceding
paragraph, an allocation shall be made in March of each year to
each county that received more than $500,000 in disbursements
under the preceding paragraph in the preceding calendar year.
The allocation shall be in an amount equal to the average
monthly distribution made to each such county under the
preceding paragraph during the preceding calendar year
(excluding the 2 months of highest receipts). The distribution
made in March of each year subsequent to the year in which an
allocation was made pursuant to this paragraph and the
preceding paragraph shall be reduced by the amount allocated
and disbursed under this paragraph in the preceding calendar
year. The Department shall prepare and certify to the
Comptroller for disbursement the allocations made in
accordance with this paragraph.
    For the purpose of determining the local governmental unit
whose tax is applicable, a retail sale by a producer of coal or
other mineral mined in Illinois is a sale at retail at the
place where the coal or other mineral mined in Illinois is
extracted from the earth. This paragraph does not apply to coal
or other mineral when it is delivered or shipped by the seller
to the purchaser at a point outside Illinois so that the sale
is exempt under the United States Constitution as a sale in
interstate or foreign commerce.
    Nothing in this Section shall be construed to authorize a
county to impose a tax upon the privilege of engaging in any
business which under the Constitution of the United States may
not be made the subject of taxation by this State.
    An ordinance or resolution imposing or discontinuing a tax
hereunder or effecting a change in the rate thereof shall be
adopted and a certified copy thereof filed with the Department
on or before the first day of June, whereupon the Department
shall proceed to administer and enforce this Section as of the
first day of September next following such adoption and filing.
Beginning January 1, 1992, an ordinance or resolution imposing
or discontinuing the tax hereunder or effecting a change in the
rate thereof shall be adopted and a certified copy thereof
filed with the Department on or before the first day of July,
whereupon the Department shall proceed to administer and
enforce this Section as of the first day of October next
following such adoption and filing. Beginning January 1, 1993,
an ordinance or resolution imposing or discontinuing the tax
hereunder or effecting a change in the rate thereof shall be
adopted and a certified copy thereof filed with the Department
on or before the first day of October, whereupon the Department
shall proceed to administer and enforce this Section as of the
first day of January next following such adoption and filing.
Beginning April 1, 1998, an ordinance or resolution imposing or
discontinuing the tax hereunder or effecting a change in the
rate thereof shall either (i) be adopted and a certified copy
thereof filed with the Department on or before the first day of
April, whereupon the Department shall proceed to administer and
enforce this Section as of the first day of July next following
the adoption and filing; or (ii) be adopted and a certified
copy thereof filed with the Department on or before the first
day of October, whereupon the Department shall proceed to
administer and enforce this Section as of the first day of
January next following the adoption and filing.
    When certifying the amount of a monthly disbursement to a
county under this Section, the Department shall increase or
decrease such amount by an amount necessary to offset any
misallocation of previous disbursements. The offset amount
shall be the amount erroneously disbursed within the previous 6
months from the time a misallocation is discovered.
    This Section shall be known and may be cited as the Home
Rule County Retailers' Occupation Tax Law.
(Source: P.A. 99-217, eff. 7-31-15.)
 
    (55 ILCS 5/5-1006.5)
    Sec. 5-1006.5. Special County Retailers' Occupation Tax
For Public Safety, Public Facilities, or Transportation.
    (a) The county board of any county may impose a tax upon
all persons engaged in the business of selling tangible
personal property, other than personal property titled or
registered with an agency of this State's government, at retail
in the county on the gross receipts from the sales made in the
course of business to provide revenue to be used exclusively
for public safety, public facility, or transportation purposes
in that county, if a proposition for the tax has been submitted
to the electors of that county and approved by a majority of
those voting on the question. If imposed, this tax shall be
imposed only in one-quarter percent increments. By resolution,
the county board may order the proposition to be submitted at
any election. If the tax is imposed for transportation purposes
for expenditures for public highways or as authorized under the
Illinois Highway Code, the county board must publish notice of
the existence of its long-range highway transportation plan as
required or described in Section 5-301 of the Illinois Highway
Code and must make the plan publicly available prior to
approval of the ordinance or resolution imposing the tax. If
the tax is imposed for transportation purposes for expenditures
for passenger rail transportation, the county board must
publish notice of the existence of its long-range passenger
rail transportation plan and must make the plan publicly
available prior to approval of the ordinance or resolution
imposing the tax.
    If a tax is imposed for public facilities purposes, then
the name of the project may be included in the proposition at
the discretion of the county board as determined in the
enabling resolution. For example, the "XXX Nursing Home" or the
"YYY Museum".
    The county clerk shall certify the question to the proper
election authority, who shall submit the proposition at an
election in accordance with the general election law.
        (1) The proposition for public safety purposes shall be
    in substantially the following form:
        "To pay for public safety purposes, shall (name of
    county) be authorized to impose an increase on its share of
    local sales taxes by (insert rate)?"
        As additional information on the ballot below the
    question shall appear the following:
        "This would mean that a consumer would pay an
    additional (insert amount) in sales tax for every $100 of
    tangible personal property bought at retail."
        The county board may also opt to establish a sunset
    provision at which time the additional sales tax would
    cease being collected, if not terminated earlier by a vote
    of the county board. If the county board votes to include a
    sunset provision, the proposition for public safety
    purposes shall be in substantially the following form:
        "To pay for public safety purposes, shall (name of
    county) be authorized to impose an increase on its share of
    local sales taxes by (insert rate) for a period not to
    exceed (insert number of years)?"
        As additional information on the ballot below the
    question shall appear the following:
        "This would mean that a consumer would pay an
    additional (insert amount) in sales tax for every $100 of
    tangible personal property bought at retail. If imposed,
    the additional tax would cease being collected at the end
    of (insert number of years), if not terminated earlier by a
    vote of the county board."
        For the purposes of the paragraph, "public safety
    purposes" means crime prevention, detention, fire
    fighting, police, medical, ambulance, or other emergency
    services.
        Votes shall be recorded as "Yes" or "No".
        Beginning on the January 1 or July 1, whichever is
    first, that occurs not less than 30 days after May 31, 2015
    (the effective date of Public Act 99-4), Adams County may
    impose a public safety retailers' occupation tax and
    service occupation tax at the rate of 0.25%, as provided in
    the referendum approved by the voters on April 7, 2015,
    notwithstanding the omission of the additional information
    that is otherwise required to be printed on the ballot
    below the question pursuant to this item (1).
        (2) The proposition for transportation purposes shall
    be in substantially the following form:
        "To pay for improvements to roads and other
    transportation purposes, shall (name of county) be
    authorized to impose an increase on its share of local
    sales taxes by (insert rate)?"
        As additional information on the ballot below the
    question shall appear the following:
        "This would mean that a consumer would pay an
    additional (insert amount) in sales tax for every $100 of
    tangible personal property bought at retail."
        The county board may also opt to establish a sunset
    provision at which time the additional sales tax would
    cease being collected, if not terminated earlier by a vote
    of the county board. If the county board votes to include a
    sunset provision, the proposition for transportation
    purposes shall be in substantially the following form:
        "To pay for road improvements and other transportation
    purposes, shall (name of county) be authorized to impose an
    increase on its share of local sales taxes by (insert rate)
    for a period not to exceed (insert number of years)?"
        As additional information on the ballot below the
    question shall appear the following:
        "This would mean that a consumer would pay an
    additional (insert amount) in sales tax for every $100 of
    tangible personal property bought at retail. If imposed,
    the additional tax would cease being collected at the end
    of (insert number of years), if not terminated earlier by a
    vote of the county board."
        For the purposes of this paragraph, transportation
    purposes means construction, maintenance, operation, and
    improvement of public highways, any other purpose for which
    a county may expend funds under the Illinois Highway Code,
    and passenger rail transportation.
        The votes shall be recorded as "Yes" or "No".
        (3) The proposition for public facilities purposes
    shall be in substantially the following form:
        "To pay for public facilities purposes, shall (name of
    county) be authorized to impose an increase on its share of
    local sales taxes by (insert rate)?"
        As additional information on the ballot below the
    question shall appear the following:
        "This would mean that a consumer would pay an
    additional (insert amount) in sales tax for every $100 of
    tangible personal property bought at retail."
        The county board may also opt to establish a sunset
    provision at which time the additional sales tax would
    cease being collected, if not terminated earlier by a vote
    of the county board. If the county board votes to include a
    sunset provision, the proposition for public facilities
    purposes shall be in substantially the following form:
        "To pay for public facilities purposes, shall (name of
    county) be authorized to impose an increase on its share of
    local sales taxes by (insert rate) for a period not to
    exceed (insert number of years)?"
        As additional information on the ballot below the
    question shall appear the following:
        "This would mean that a consumer would pay an
    additional (insert amount) in sales tax for every $100 of
    tangible personal property bought at retail. If imposed,
    the additional tax would cease being collected at the end
    of (insert number of years), if not terminated earlier by a
    vote of the county board."
        For purposes of this Section, "public facilities
    purposes" means the acquisition, development,
    construction, reconstruction, rehabilitation, improvement,
    financing, architectural planning, and installation of
    capital facilities consisting of buildings, structures,
    and durable equipment and for the acquisition and
    improvement of real property and interest in real property
    required, or expected to be required, in connection with
    the public facilities, for use by the county for the
    furnishing of governmental services to its citizens,
    including but not limited to museums and nursing homes.
        The votes shall be recorded as "Yes" or "No".
    If a majority of the electors voting on the proposition
vote in favor of it, the county may impose the tax. A county
may not submit more than one proposition authorized by this
Section to the electors at any one time.
    This additional tax may not be imposed on the sales of food
for human consumption that is to be consumed off the premises
where it is sold (other than alcoholic beverages, soft drinks,
and food which has been prepared for immediate consumption) and
prescription and non-prescription medicines, drugs, medical
appliances and insulin, urine testing materials, syringes, and
needles used by diabetics. The tax imposed by a county under
this Section and all civil penalties that may be assessed as an
incident of the tax shall be collected and enforced by the
Illinois Department of Revenue and deposited into a special
fund created for that purpose. The certificate of registration
that is issued by the Department to a retailer under the
Retailers' Occupation Tax Act shall permit the retailer to
engage in a business that is taxable without registering
separately with the Department under an ordinance or resolution
under this Section. The Department has full power to administer
and enforce this Section, to collect all taxes and penalties
due under this Section, to dispose of taxes and penalties so
collected in the manner provided in this Section, and to
determine all rights to credit memoranda arising on account of
the erroneous payment of a tax or penalty under this Section.
In the administration of and compliance with this Section, the
Department and persons who are subject to this Section shall
(i) have the same rights, remedies, privileges, immunities,
powers, and duties, (ii) be subject to the same conditions,
restrictions, limitations, penalties, and definitions of
terms, and (iii) employ the same modes of procedure as are
prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 1k, 1m,
1n, 2 through 2-70 (in respect to all provisions contained in
those Sections other than the State rate of tax), 2a, 2b, 2c, 3
(except provisions relating to transaction returns and quarter
monthly payments), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i,
5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13
of the Retailers' Occupation Tax Act and Section 3-7 of the
Uniform Penalty and Interest Act as if those provisions were
set forth in this Section.
    Persons subject to any tax imposed under the authority
granted in this Section may reimburse themselves for their
sellers' tax liability by separately stating the tax as an
additional charge, which charge may be stated in combination,
in a single amount, with State tax which sellers are required
to collect under the Use Tax Act, pursuant to such bracketed
schedules as the Department may prescribe.
    Whenever the Department determines that a refund should be
made under this Section to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause the order to be drawn for the
amount specified and to the person named in the notification
from the Department. The refund shall be paid by the State
Treasurer out of the County Public Safety or Transportation
Retailers' Occupation Tax Fund.
    (b) If a tax has been imposed under subsection (a), a
service occupation tax shall also be imposed at the same rate
upon all persons engaged, in the county, in the business of
making sales of service, who, as an incident to making those
sales of service, transfer tangible personal property within
the county as an incident to a sale of service. This tax may
not be imposed on sales of food for human consumption that is
to be consumed off the premises where it is sold (other than
alcoholic beverages, soft drinks, and food prepared for
immediate consumption) and prescription and non-prescription
medicines, drugs, medical appliances and insulin, urine
testing materials, syringes, and needles used by diabetics. The
tax imposed under this subsection and all civil penalties that
may be assessed as an incident thereof shall be collected and
enforced by the Department of Revenue. The Department has full
power to administer and enforce this subsection; to collect all
taxes and penalties due hereunder; to dispose of taxes and
penalties so collected in the manner hereinafter provided; and
to determine all rights to credit memoranda arising on account
of the erroneous payment of tax or penalty hereunder. In the
administration of, and compliance with this subsection, the
Department and persons who are subject to this paragraph shall
(i) have the same rights, remedies, privileges, immunities,
powers, and duties, (ii) be subject to the same conditions,
restrictions, limitations, penalties, exclusions, exemptions,
and definitions of terms, and (iii) employ the same modes of
procedure as are prescribed in Sections 2 (except that the
reference to State in the definition of supplier maintaining a
place of business in this State shall mean the county), 2a, 2b,
2c, 3 through 3-50 (in respect to all provisions therein other
than the State rate of tax), 4 (except that the reference to
the State shall be to the county), 5, 7, 8 (except that the
jurisdiction to which the tax shall be a debt to the extent
indicated in that Section 8 shall be the county), 9 (except as
to the disposition of taxes and penalties collected), 10, 11,
12 (except the reference therein to Section 2b of the
Retailers' Occupation Tax Act), 13 (except that any reference
to the State shall mean the county), Section 15, 16, 17, 18, 19
and 20 of the Service Occupation Tax Act and Section 3-7 of the
Uniform Penalty and Interest Act, as fully as if those
provisions were set forth herein.
    Persons subject to any tax imposed under the authority
granted in this subsection may reimburse themselves for their
serviceman's tax liability by separately stating the tax as an
additional charge, which charge may be stated in combination,
in a single amount, with State tax that servicemen are
authorized to collect under the Service Use Tax Act, in
accordance with such bracket schedules as the Department may
prescribe.
    Whenever the Department determines that a refund should be
made under this subsection to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause the warrant to be drawn for the
amount specified, and to the person named, in the notification
from the Department. The refund shall be paid by the State
Treasurer out of the County Public Safety or Transportation
Retailers' Occupation Fund.
    Nothing in this subsection shall be construed to authorize
the county to impose a tax upon the privilege of engaging in
any business which under the Constitution of the United States
may not be made the subject of taxation by the State.
    (c) The Department shall immediately pay over to the State
Treasurer, ex officio, as trustee, all taxes and penalties
collected under this Section to be deposited into the County
Public Safety or Transportation Retailers' Occupation Tax
Fund, which shall be an unappropriated trust fund held outside
of the State treasury.
    As soon as possible after the first day of each month,
beginning January 1, 2011, upon certification of the Department
of Revenue, the Comptroller shall order transferred, and the
Treasurer shall transfer, to the STAR Bonds Revenue Fund the
local sales tax increment, as defined in the Innovation
Development and Economy Act, collected under this Section
during the second preceding calendar month for sales within a
STAR bond district.
    After the monthly transfer to the STAR Bonds Revenue Fund,
on or before the 25th day of each calendar month, the
Department shall prepare and certify to the Comptroller the
disbursement of stated sums of money to the counties from which
retailers have paid taxes or penalties to the Department during
the second preceding calendar month. The amount to be paid to
each county, and deposited by the county into its special fund
created for the purposes of this Section, shall be the amount
(not including credit memoranda) collected under this Section
during the second preceding calendar month by the Department
plus an amount the Department determines is necessary to offset
any amounts that were erroneously paid to a different taxing
body, and not including (i) an amount equal to the amount of
refunds made during the second preceding calendar month by the
Department on behalf of the county, (ii) any amount that the
Department determines is necessary to offset any amounts that
were payable to a different taxing body but were erroneously
paid to the county, and (iii) any amounts that are transferred
to the STAR Bonds Revenue Fund, and (iv) 2% of the remainder,
which shall be transferred into the Tax Compliance and
Administration Fund. The Department, at the time of each
monthly disbursement to the counties, shall prepare and certify
to the State Comptroller the amount to be transferred into the
Tax Compliance and Administration Fund under this subsection.
Within 10 days after receipt by the Comptroller of the
disbursement certification to the counties and the Tax
Compliance and Administration Fund provided for in this Section
to be given to the Comptroller by the Department, the
Comptroller shall cause the orders to be drawn for the
respective amounts in accordance with directions contained in
the certification.
    In addition to the disbursement required by the preceding
paragraph, an allocation shall be made in March of each year to
each county that received more than $500,000 in disbursements
under the preceding paragraph in the preceding calendar year.
The allocation shall be in an amount equal to the average
monthly distribution made to each such county under the
preceding paragraph during the preceding calendar year
(excluding the 2 months of highest receipts). The distribution
made in March of each year subsequent to the year in which an
allocation was made pursuant to this paragraph and the
preceding paragraph shall be reduced by the amount allocated
and disbursed under this paragraph in the preceding calendar
year. The Department shall prepare and certify to the
Comptroller for disbursement the allocations made in
accordance with this paragraph.
    A county may direct, by ordinance, that all or a portion of
the taxes and penalties collected under the Special County
Retailers' Occupation Tax For Public Safety or Transportation
be deposited into the Transportation Development Partnership
Trust Fund.
    (d) For the purpose of determining the local governmental
unit whose tax is applicable, a retail sale by a producer of
coal or another mineral mined in Illinois is a sale at retail
at the place where the coal or other mineral mined in Illinois
is extracted from the earth. This paragraph does not apply to
coal or another mineral when it is delivered or shipped by the
seller to the purchaser at a point outside Illinois so that the
sale is exempt under the United States Constitution as a sale
in interstate or foreign commerce.
    (e) Nothing in this Section shall be construed to authorize
a county to impose a tax upon the privilege of engaging in any
business that under the Constitution of the United States may
not be made the subject of taxation by this State.
    (e-5) If a county imposes a tax under this Section, the
county board may, by ordinance, discontinue or lower the rate
of the tax. If the county board lowers the tax rate or
discontinues the tax, a referendum must be held in accordance
with subsection (a) of this Section in order to increase the
rate of the tax or to reimpose the discontinued tax.
    (f) Beginning April 1, 1998 and through December 31, 2013,
the results of any election authorizing a proposition to impose
a tax under this Section or effecting a change in the rate of
tax, or any ordinance lowering the rate or discontinuing the
tax, shall be certified by the county clerk and filed with the
Illinois Department of Revenue either (i) on or before the
first day of April, whereupon the Department shall proceed to
administer and enforce the tax as of the first day of July next
following the filing; or (ii) on or before the first day of
October, whereupon the Department shall proceed to administer
and enforce the tax as of the first day of January next
following the filing.
    Beginning January 1, 2014, the results of any election
authorizing a proposition to impose a tax under this Section or
effecting an increase in the rate of tax, along with the
ordinance adopted to impose the tax or increase the rate of the
tax, or any ordinance adopted to lower the rate or discontinue
the tax, shall be certified by the county clerk and filed with
the Illinois Department of Revenue either (i) on or before the
first day of May, whereupon the Department shall proceed to
administer and enforce the tax as of the first day of July next
following the adoption and filing; or (ii) on or before the
first day of October, whereupon the Department shall proceed to
administer and enforce the tax as of the first day of January
next following the adoption and filing.
    (g) When certifying the amount of a monthly disbursement to
a county under this Section, the Department shall increase or
decrease the amounts by an amount necessary to offset any
miscalculation of previous disbursements. The offset amount
shall be the amount erroneously disbursed within the previous 6
months from the time a miscalculation is discovered.
    (h) This Section may be cited as the "Special County
Occupation Tax For Public Safety, Public Facilities, or
Transportation Law".
    (i) For purposes of this Section, "public safety" includes,
but is not limited to, crime prevention, detention, fire
fighting, police, medical, ambulance, or other emergency
services. The county may share tax proceeds received under this
Section for public safety purposes, including proceeds
received before August 4, 2009 (the effective date of Public
Act 96-124), with any fire protection district located in the
county. For the purposes of this Section, "transportation"
includes, but is not limited to, the construction, maintenance,
operation, and improvement of public highways, any other
purpose for which a county may expend funds under the Illinois
Highway Code, and passenger rail transportation. For the
purposes of this Section, "public facilities purposes"
includes, but is not limited to, the acquisition, development,
construction, reconstruction, rehabilitation, improvement,
financing, architectural planning, and installation of capital
facilities consisting of buildings, structures, and durable
equipment and for the acquisition and improvement of real
property and interest in real property required, or expected to
be required, in connection with the public facilities, for use
by the county for the furnishing of governmental services to
its citizens, including but not limited to museums and nursing
homes.
    (j) The Department may promulgate rules to implement Public
Act 95-1002 only to the extent necessary to apply the existing
rules for the Special County Retailers' Occupation Tax for
Public Safety to this new purpose for public facilities.
(Source: P.A. 98-584, eff. 8-27-13; 99-4, eff. 5-31-15; 99-217,
eff. 7-31-15; 99-642, eff. 7-28-16.)
 
    (55 ILCS 5/5-1007)  (from Ch. 34, par. 5-1007)
    Sec. 5-1007. Home Rule County Service Occupation Tax Law.
The corporate authorities of a home rule county may impose a
tax upon all persons engaged, in such county, in the business
of making sales of service at the same rate of tax imposed
pursuant to Section 5-1006 of the selling price of all tangible
personal property transferred by such servicemen either in the
form of tangible personal property or in the form of real
estate as an incident to a sale of service. If imposed, such
tax shall only be imposed in 1/4% increments. On and after
September 1, 1991, this additional tax may not be imposed on
the sales of food for human consumption which is to be consumed
off the premises where it is sold (other than alcoholic
beverages, soft drinks and food which has been prepared for
immediate consumption) and prescription and nonprescription
medicines, drugs, medical appliances and insulin, urine
testing materials, syringes and needles used by diabetics. The
tax imposed by a home rule county pursuant to this Section and
all civil penalties that may be assessed as an incident thereof
shall be collected and enforced by the State Department of
Revenue. The certificate of registration which is issued by the
Department to a retailer under the Retailers' Occupation Tax
Act or under the Service Occupation Tax Act shall permit such
registrant to engage in a business which is taxable under any
ordinance or resolution enacted pursuant to this Section
without registering separately with the Department under such
ordinance or resolution or under this Section. The Department
shall have full power to administer and enforce this Section;
to collect all taxes and penalties due hereunder; to dispose of
taxes and penalties so collected in the manner hereinafter
provided; and to determine all rights to credit memoranda
arising on account of the erroneous payment of tax or penalty
hereunder. In the administration of, and compliance with, this
Section the Department and persons who are subject to this
Section shall have the same rights, remedies, privileges,
immunities, powers and duties, and be subject to the same
conditions, restrictions, limitations, penalties and
definitions of terms, and employ the same modes of procedure,
as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in
respect to all provisions therein other than the State rate of
tax), 4 (except that the reference to the State shall be to the
taxing county), 5, 7, 8 (except that the jurisdiction to which
the tax shall be a debt to the extent indicated in that Section
8 shall be the taxing county), 9 (except as to the disposition
of taxes and penalties collected, and except that the returned
merchandise credit for this county tax may not be taken against
any State tax), 10, 11, 12 (except the reference therein to
Section 2b of the Retailers' Occupation Tax Act), 13 (except
that any reference to the State shall mean the taxing county),
the first paragraph of Section 15, 16, 17, 18, 19 and 20 of the
Service Occupation Tax Act and Section 3-7 of the Uniform
Penalty and Interest Act, as fully as if those provisions were
set forth herein.
    No tax may be imposed by a home rule county pursuant to
this Section unless such county also imposes a tax at the same
rate pursuant to Section 5-1006.
    Persons subject to any tax imposed pursuant to the
authority granted in this Section may reimburse themselves for
their serviceman's tax liability hereunder by separately
stating such tax as an additional charge, which charge may be
stated in combination, in a single amount, with State tax which
servicemen are authorized to collect under the Service Use Tax
Act, pursuant to such bracket schedules as the Department may
prescribe.
    Whenever the Department determines that a refund should be
made under this Section to a claimant instead of issuing credit
memorandum, the Department shall notify the State Comptroller,
who shall cause the order to be drawn for the amount specified,
and to the person named, in such notification from the
Department. Such refund shall be paid by the State Treasurer
out of the home rule county retailers' occupation tax fund.
    The Department shall forthwith pay over to the State
Treasurer, ex-officio, as trustee, all taxes and penalties
collected hereunder.
    As soon as possible after the first day of each month,
beginning January 1, 2011, upon certification of the Department
of Revenue, the Comptroller shall order transferred, and the
Treasurer shall transfer, to the STAR Bonds Revenue Fund the
local sales tax increment, as defined in the Innovation
Development and Economy Act, collected under this Section
during the second preceding calendar month for sales within a
STAR bond district.
    After the monthly transfer to the STAR Bonds Revenue Fund,
on or before the 25th day of each calendar month, the
Department shall prepare and certify to the Comptroller the
disbursement of stated sums of money to named counties, the
counties to be those from which suppliers and servicemen have
paid taxes or penalties hereunder to the Department during the
second preceding calendar month. The amount to be paid to each
county shall be the amount (not including credit memoranda)
collected hereunder during the second preceding calendar month
by the Department, and not including an amount equal to the
amount of refunds made during the second preceding calendar
month by the Department on behalf of such county, and not
including any amounts that are transferred to the STAR Bonds
Revenue Fund, less 2% of the remainder, which the Department
shall transfer into the Tax Compliance and Administration Fund.
The Department, at the time of each monthly disbursement to the
counties, shall prepare and certify to the State Comptroller
the amount to be transferred into the Tax Compliance and
Administration Fund under this Section. Within 10 days after
receipt, by the Comptroller, of the disbursement certification
to the counties and the Tax Compliance and Administration Fund
provided for in this Section to be given to the Comptroller by
the Department, the Comptroller shall cause the orders to be
drawn for the respective amounts in accordance with the
directions contained in such certification.
    In addition to the disbursement required by the preceding
paragraph, an allocation shall be made in each year to each
county which received more than $500,000 in disbursements under
the preceding paragraph in the preceding calendar year. The
allocation shall be in an amount equal to the average monthly
distribution made to each such county under the preceding
paragraph during the preceding calendar year (excluding the 2
months of highest receipts). The distribution made in March of
each year subsequent to the year in which an allocation was
made pursuant to this paragraph and the preceding paragraph
shall be reduced by the amount allocated and disbursed under
this paragraph in the preceding calendar year. The Department
shall prepare and certify to the Comptroller for disbursement
the allocations made in accordance with this paragraph.
    Nothing in this Section shall be construed to authorize a
county to impose a tax upon the privilege of engaging in any
business which under the Constitution of the United States may
not be made the subject of taxation by this State.
    An ordinance or resolution imposing or discontinuing a tax
hereunder or effecting a change in the rate thereof shall be
adopted and a certified copy thereof filed with the Department
on or before the first day of June, whereupon the Department
shall proceed to administer and enforce this Section as of the
first day of September next following such adoption and filing.
Beginning January 1, 1992, an ordinance or resolution imposing
or discontinuing the tax hereunder or effecting a change in the
rate thereof shall be adopted and a certified copy thereof
filed with the Department on or before the first day of July,
whereupon the Department shall proceed to administer and
enforce this Section as of the first day of October next
following such adoption and filing. Beginning January 1, 1993,
an ordinance or resolution imposing or discontinuing the tax
hereunder or effecting a change in the rate thereof shall be
adopted and a certified copy thereof filed with the Department
on or before the first day of October, whereupon the Department
shall proceed to administer and enforce this Section as of the
first day of January next following such adoption and filing.
Beginning April 1, 1998, an ordinance or resolution imposing or
discontinuing the tax hereunder or effecting a change in the
rate thereof shall either (i) be adopted and a certified copy
thereof filed with the Department on or before the first day of
April, whereupon the Department shall proceed to administer and
enforce this Section as of the first day of July next following
the adoption and filing; or (ii) be adopted and a certified
copy thereof filed with the Department on or before the first
day of October, whereupon the Department shall proceed to
administer and enforce this Section as of the first day of
January next following the adoption and filing.
    This Section shall be known and may be cited as the Home
Rule County Service Occupation Tax Law.
(Source: P.A. 96-939, eff. 6-24-10.)
 
    Section 35-20. The Illinois Municipal Code is amended by
changing Sections 8-11-1, 8-11-1.3, 8-11-1.4, 8-11-1.6,
8-11-1.7, and 8-11-5 as follows:
 
    (65 ILCS 5/8-11-1)  (from Ch. 24, par. 8-11-1)
    Sec. 8-11-1. Home Rule Municipal Retailers' Occupation Tax
Act. The corporate authorities of a home rule municipality may
impose a tax upon all persons engaged in the business of
selling tangible personal property, other than an item of
tangible personal property titled or registered with an agency
of this State's government, at retail in the municipality on
the gross receipts from these sales made in the course of such
business. If imposed, the tax shall only be imposed in 1/4%
increments. On and after September 1, 1991, this additional tax
may not be imposed on the sales of food for human consumption
that is to be consumed off the premises where it is sold (other
than alcoholic beverages, soft drinks and food that has been
prepared for immediate consumption) and prescription and
nonprescription medicines, drugs, medical appliances and
insulin, urine testing materials, syringes and needles used by
diabetics. The tax imposed by a home rule municipality under
this Section and all civil penalties that may be assessed as an
incident of the tax shall be collected and enforced by the
State Department of Revenue. The certificate of registration
that is issued by the Department to a retailer under the
Retailers' Occupation Tax Act shall permit the retailer to
engage in a business that is taxable under any ordinance or
resolution enacted pursuant to this Section without
registering separately with the Department under such
ordinance or resolution or under this Section. The Department
shall have full power to administer and enforce this Section;
to collect all taxes and penalties due hereunder; to dispose of
taxes and penalties so collected in the manner hereinafter
provided; and to determine all rights to credit memoranda
arising on account of the erroneous payment of tax or penalty
hereunder. In the administration of, and compliance with, this
Section the Department and persons who are subject to this
Section shall have the same rights, remedies, privileges,
immunities, powers and duties, and be subject to the same
conditions, restrictions, limitations, penalties and
definitions of terms, and employ the same modes of procedure,
as are prescribed in Sections 1, 1a, 1d, 1e, 1f, 1i, 1j, 1k,
1m, 1n, 2 through 2-65 (in respect to all provisions therein
other than the State rate of tax), 2c, 3 (except as to the
disposition of taxes and penalties collected), 4, 5, 5a, 5b,
5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8,
9, 10, 11, 12 and 13 of the Retailers' Occupation Tax Act and
Section 3-7 of the Uniform Penalty and Interest Act, as fully
as if those provisions were set forth herein.
    No tax may be imposed by a home rule municipality under
this Section unless the municipality also imposes a tax at the
same rate under Section 8-11-5 of this Act.
    Persons subject to any tax imposed under the authority
granted in this Section may reimburse themselves for their
seller's tax liability hereunder by separately stating that tax
as an additional charge, which charge may be stated in
combination, in a single amount, with State tax which sellers
are required to collect under the Use Tax Act, pursuant to such
bracket schedules as the Department may prescribe.
    Whenever the Department determines that a refund should be
made under this Section to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause the order to be drawn for the
amount specified and to the person named in the notification
from the Department. The refund shall be paid by the State
Treasurer out of the home rule municipal retailers' occupation
tax fund.
    The Department shall immediately pay over to the State
Treasurer, ex officio, as trustee, all taxes and penalties
collected hereunder.
    As soon as possible after the first day of each month,
beginning January 1, 2011, upon certification of the Department
of Revenue, the Comptroller shall order transferred, and the
Treasurer shall transfer, to the STAR Bonds Revenue Fund the
local sales tax increment, as defined in the Innovation
Development and Economy Act, collected under this Section
during the second preceding calendar month for sales within a
STAR bond district.
    After the monthly transfer to the STAR Bonds Revenue Fund,
on or before the 25th day of each calendar month, the
Department shall prepare and certify to the Comptroller the
disbursement of stated sums of money to named municipalities,
the municipalities to be those from which retailers have paid
taxes or penalties hereunder to the Department during the
second preceding calendar month. The amount to be paid to each
municipality shall be the amount (not including credit
memoranda) collected hereunder during the second preceding
calendar month by the Department plus an amount the Department
determines is necessary to offset any amounts that were
erroneously paid to a different taxing body, and not including
an amount equal to the amount of refunds made during the second
preceding calendar month by the Department on behalf of such
municipality, and not including any amount that the Department
determines is necessary to offset any amounts that were payable
to a different taxing body but were erroneously paid to the
municipality, and not including any amounts that are
transferred to the STAR Bonds Revenue Fund, less 2% of the
remainder, which the Department shall transfer into the Tax
Compliance and Administration Fund. The Department, at the time
of each monthly disbursement to the municipalities, shall
prepare and certify to the State Comptroller the amount to be
transferred into the Tax Compliance and Administration Fund
under this Section. Within 10 days after receipt by the
Comptroller of the disbursement certification to the
municipalities and the Tax Compliance and Administration Fund
provided for in this Section to be given to the Comptroller by
the Department, the Comptroller shall cause the orders to be
drawn for the respective amounts in accordance with the
directions contained in the certification.
    In addition to the disbursement required by the preceding
paragraph and in order to mitigate delays caused by
distribution procedures, an allocation shall, if requested, be
made within 10 days after January 14, 1991, and in November of
1991 and each year thereafter, to each municipality that
received more than $500,000 during the preceding fiscal year,
(July 1 through June 30) whether collected by the municipality
or disbursed by the Department as required by this Section.
Within 10 days after January 14, 1991, participating
municipalities shall notify the Department in writing of their
intent to participate. In addition, for the initial
distribution, participating municipalities shall certify to
the Department the amounts collected by the municipality for
each month under its home rule occupation and service
occupation tax during the period July 1, 1989 through June 30,
1990. The allocation within 10 days after January 14, 1991,
shall be in an amount equal to the monthly average of these
amounts, excluding the 2 months of highest receipts. The
monthly average for the period of July 1, 1990 through June 30,
1991 will be determined as follows: the amounts collected by
the municipality under its home rule occupation and service
occupation tax during the period of July 1, 1990 through
September 30, 1990, plus amounts collected by the Department
and paid to such municipality through June 30, 1991, excluding
the 2 months of highest receipts. The monthly average for each
subsequent period of July 1 through June 30 shall be an amount
equal to the monthly distribution made to each such
municipality under the preceding paragraph during this period,
excluding the 2 months of highest receipts. The distribution
made in November 1991 and each year thereafter under this
paragraph and the preceding paragraph shall be reduced by the
amount allocated and disbursed under this paragraph in the
preceding period of July 1 through June 30. The Department
shall prepare and certify to the Comptroller for disbursement
the allocations made in accordance with this paragraph.
    For the purpose of determining the local governmental unit
whose tax is applicable, a retail sale by a producer of coal or
other mineral mined in Illinois is a sale at retail at the
place where the coal or other mineral mined in Illinois is
extracted from the earth. This paragraph does not apply to coal
or other mineral when it is delivered or shipped by the seller
to the purchaser at a point outside Illinois so that the sale
is exempt under the United States Constitution as a sale in
interstate or foreign commerce.
    Nothing in this Section shall be construed to authorize a
municipality to impose a tax upon the privilege of engaging in
any business which under the Constitution of the United States
may not be made the subject of taxation by this State.
    An ordinance or resolution imposing or discontinuing a tax
hereunder or effecting a change in the rate thereof shall be
adopted and a certified copy thereof filed with the Department
on or before the first day of June, whereupon the Department
shall proceed to administer and enforce this Section as of the
first day of September next following the adoption and filing.
Beginning January 1, 1992, an ordinance or resolution imposing
or discontinuing the tax hereunder or effecting a change in the
rate thereof shall be adopted and a certified copy thereof
filed with the Department on or before the first day of July,
whereupon the Department shall proceed to administer and
enforce this Section as of the first day of October next
following such adoption and filing. Beginning January 1, 1993,
an ordinance or resolution imposing or discontinuing the tax
hereunder or effecting a change in the rate thereof shall be
adopted and a certified copy thereof filed with the Department
on or before the first day of October, whereupon the Department
shall proceed to administer and enforce this Section as of the
first day of January next following the adoption and filing.
However, a municipality located in a county with a population
in excess of 3,000,000 that elected to become a home rule unit
at the general primary election in 1994 may adopt an ordinance
or resolution imposing the tax under this Section and file a
certified copy of the ordinance or resolution with the
Department on or before July 1, 1994. The Department shall then
proceed to administer and enforce this Section as of October 1,
1994. Beginning April 1, 1998, an ordinance or resolution
imposing or discontinuing the tax hereunder or effecting a
change in the rate thereof shall either (i) be adopted and a
certified copy thereof filed with the Department on or before
the first day of April, whereupon the Department shall proceed
to administer and enforce this Section as of the first day of
July next following the adoption and filing; or (ii) be adopted
and a certified copy thereof filed with the Department on or
before the first day of October, whereupon the Department shall
proceed to administer and enforce this Section as of the first
day of January next following the adoption and filing.
    When certifying the amount of a monthly disbursement to a
municipality under this Section, the Department shall increase
or decrease the amount by an amount necessary to offset any
misallocation of previous disbursements. The offset amount
shall be the amount erroneously disbursed within the previous 6
months from the time a misallocation is discovered.
    Any unobligated balance remaining in the Municipal
Retailers' Occupation Tax Fund on December 31, 1989, which fund
was abolished by Public Act 85-1135, and all receipts of
municipal tax as a result of audits of liability periods prior
to January 1, 1990, shall be paid into the Local Government Tax
Fund for distribution as provided by this Section prior to the
enactment of Public Act 85-1135. All receipts of municipal tax
as a result of an assessment not arising from an audit, for
liability periods prior to January 1, 1990, shall be paid into
the Local Government Tax Fund for distribution before July 1,
1990, as provided by this Section prior to the enactment of
Public Act 85-1135; and on and after July 1, 1990, all such
receipts shall be distributed as provided in Section 6z-18 of
the State Finance Act.
    As used in this Section, "municipal" and "municipality"
means a city, village or incorporated town, including an
incorporated town that has superseded a civil township.
    This Section shall be known and may be cited as the Home
Rule Municipal Retailers' Occupation Tax Act.
(Source: P.A. 99-217, eff. 7-31-15.)
 
    (65 ILCS 5/8-11-1.3)  (from Ch. 24, par. 8-11-1.3)
    Sec. 8-11-1.3. Non-Home Rule Municipal Retailers'
Occupation Tax Act. The corporate authorities of a non-home
rule municipality may impose a tax upon all persons engaged in
the business of selling tangible personal property, other than
on an item of tangible personal property which is titled and
registered by an agency of this State's Government, at retail
in the municipality for expenditure on public infrastructure or
for property tax relief or both as defined in Section 8-11-1.2
if approved by referendum as provided in Section 8-11-1.1, of
the gross receipts from such sales made in the course of such
business. If the tax is approved by referendum on or after July
14, 2010 (the effective date of Public Act 96-1057), the
corporate authorities of a non-home rule municipality may,
until December 31, 2020, use the proceeds of the tax for
expenditure on municipal operations, in addition to or in lieu
of any expenditure on public infrastructure or for property tax
relief. The tax imposed may not be more than 1% and may be
imposed only in 1/4% increments. The tax may not be imposed on
the sale of food for human consumption that is to be consumed
off the premises where it is sold (other than alcoholic
beverages, soft drinks, and food that has been prepared for
immediate consumption) and prescription and nonprescription
medicines, drugs, medical appliances, and insulin, urine
testing materials, syringes, and needles used by diabetics. The
tax imposed by a municipality pursuant to this Section and all
civil penalties that may be assessed as an incident thereof
shall be collected and enforced by the State Department of
Revenue. The certificate of registration which is issued by the
Department to a retailer under the Retailers' Occupation Tax
Act shall permit such retailer to engage in a business which is
taxable under any ordinance or resolution enacted pursuant to
this Section without registering separately with the
Department under such ordinance or resolution or under this
Section. The Department shall have full power to administer and
enforce this Section; to collect all taxes and penalties due
hereunder; to dispose of taxes and penalties so collected in
the manner hereinafter provided, and to determine all rights to
credit memoranda, arising on account of the erroneous payment
of tax or penalty hereunder. In the administration of, and
compliance with, this Section, the Department and persons who
are subject to this Section shall have the same rights,
remedies, privileges, immunities, powers and duties, and be
subject to the same conditions, restrictions, limitations,
penalties and definitions of terms, and employ the same modes
of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1d,
1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all provisions
therein other than the State rate of tax), 2c, 3 (except as to
the disposition of taxes and penalties collected), 4, 5, 5a,
5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d,
7, 8, 9, 10, 11, 12 and 13 of the Retailers' Occupation Tax Act
and Section 3-7 of the Uniform Penalty and Interest Act as
fully as if those provisions were set forth herein.
    No municipality may impose a tax under this Section unless
the municipality also imposes a tax at the same rate under
Section 8-11-1.4 of this Code.
    Persons subject to any tax imposed pursuant to the
authority granted in this Section may reimburse themselves for
their seller's tax liability hereunder by separately stating
such tax as an additional charge, which charge may be stated in
combination, in a single amount, with State tax which sellers
are required to collect under the Use Tax Act, pursuant to such
bracket schedules as the Department may prescribe.
    Whenever the Department determines that a refund should be
made under this Section to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause the order to be drawn for the
amount specified, and to the person named, in such notification
from the Department. Such refund shall be paid by the State
Treasurer out of the non-home rule municipal retailers'
occupation tax fund.
    The Department shall forthwith pay over to the State
Treasurer, ex officio, as trustee, all taxes and penalties
collected hereunder.
    As soon as possible after the first day of each month,
beginning January 1, 2011, upon certification of the Department
of Revenue, the Comptroller shall order transferred, and the
Treasurer shall transfer, to the STAR Bonds Revenue Fund the
local sales tax increment, as defined in the Innovation
Development and Economy Act, collected under this Section
during the second preceding calendar month for sales within a
STAR bond district.
    After the monthly transfer to the STAR Bonds Revenue Fund,
on or before the 25th day of each calendar month, the
Department shall prepare and certify to the Comptroller the
disbursement of stated sums of money to named municipalities,
the municipalities to be those from which retailers have paid
taxes or penalties hereunder to the Department during the
second preceding calendar month. The amount to be paid to each
municipality shall be the amount (not including credit
memoranda) collected hereunder during the second preceding
calendar month by the Department plus an amount the Department
determines is necessary to offset any amounts which were
erroneously paid to a different taxing body, and not including
an amount equal to the amount of refunds made during the second
preceding calendar month by the Department on behalf of such
municipality, and not including any amount which the Department
determines is necessary to offset any amounts which were
payable to a different taxing body but were erroneously paid to
the municipality, and not including any amounts that are
transferred to the STAR Bonds Revenue Fund, less 2% of the
remainder, which the Department shall transfer into the Tax
Compliance and Administration Fund. The Department, at the time
of each monthly disbursement to the municipalities, shall
prepare and certify to the State Comptroller the amount to be
transferred into the Tax Compliance and Administration Fund
under this Section. Within 10 days after receipt, by the
Comptroller, of the disbursement certification to the
municipalities and the Tax Compliance and Administration Fund ,
provided for in this Section to be given to the Comptroller by
the Department, the Comptroller shall cause the orders to be
drawn for the respective amounts in accordance with the
directions contained in such certification.
    For the purpose of determining the local governmental unit
whose tax is applicable, a retail sale, by a producer of coal
or other mineral mined in Illinois, is a sale at retail at the
place where the coal or other mineral mined in Illinois is
extracted from the earth. This paragraph does not apply to coal
or other mineral when it is delivered or shipped by the seller
to the purchaser at a point outside Illinois so that the sale
is exempt under the Federal Constitution as a sale in
interstate or foreign commerce.
    Nothing in this Section shall be construed to authorize a
municipality to impose a tax upon the privilege of engaging in
any business which under the constitution of the United States
may not be made the subject of taxation by this State.
    When certifying the amount of a monthly disbursement to a
municipality under this Section, the Department shall increase
or decrease such amount by an amount necessary to offset any
misallocation of previous disbursements. The offset amount
shall be the amount erroneously disbursed within the previous 6
months from the time a misallocation is discovered.
    The Department of Revenue shall implement this amendatory
Act of the 91st General Assembly so as to collect the tax on
and after January 1, 2002.
    As used in this Section, "municipal" and "municipality"
means a city, village or incorporated town, including an
incorporated town which has superseded a civil township.
    This Section shall be known and may be cited as the
"Non-Home Rule Municipal Retailers' Occupation Tax Act".
(Source: P.A. 99-217, eff. 7-31-15.)
 
    (65 ILCS 5/8-11-1.4)  (from Ch. 24, par. 8-11-1.4)
    Sec. 8-11-1.4. Non-Home Rule Municipal Service Occupation
Tax Act. The corporate authorities of a non-home rule
municipality may impose a tax upon all persons engaged, in such
municipality, in the business of making sales of service for
expenditure on public infrastructure or for property tax relief
or both as defined in Section 8-11-1.2 if approved by
referendum as provided in Section 8-11-1.1, of the selling
price of all tangible personal property transferred by such
servicemen either in the form of tangible personal property or
in the form of real estate as an incident to a sale of service.
If the tax is approved by referendum on or after July 14, 2010
(the effective date of Public Act 96-1057), the corporate
authorities of a non-home rule municipality may, until December
31, 2020, use the proceeds of the tax for expenditure on
municipal operations, in addition to or in lieu of any
expenditure on public infrastructure or for property tax
relief. The tax imposed may not be more than 1% and may be
imposed only in 1/4% increments. The tax may not be imposed on
the sale of food for human consumption that is to be consumed
off the premises where it is sold (other than alcoholic
beverages, soft drinks, and food that has been prepared for
immediate consumption) and prescription and nonprescription
medicines, drugs, medical appliances, and insulin, urine
testing materials, syringes, and needles used by diabetics. The
tax imposed by a municipality pursuant to this Section and all
civil penalties that may be assessed as an incident thereof
shall be collected and enforced by the State Department of
Revenue. The certificate of registration which is issued by the
Department to a retailer under the Retailers' Occupation Tax
Act or under the Service Occupation Tax Act shall permit such
registrant to engage in a business which is taxable under any
ordinance or resolution enacted pursuant to this Section
without registering separately with the Department under such
ordinance or resolution or under this Section. The Department
shall have full power to administer and enforce this Section;
to collect all taxes and penalties due hereunder; to dispose of
taxes and penalties so collected in the manner hereinafter
provided, and to determine all rights to credit memoranda
arising on account of the erroneous payment of tax or penalty
hereunder. In the administration of, and compliance with, this
Section the Department and persons who are subject to this
Section shall have the same rights, remedies, privileges,
immunities, powers and duties, and be subject to the same
conditions, restrictions, limitations, penalties and
definitions of terms, and employ the same modes of procedure,
as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in
respect to all provisions therein other than the State rate of
tax), 4 (except that the reference to the State shall be to the
taxing municipality), 5, 7, 8 (except that the jurisdiction to
which the tax shall be a debt to the extent indicated in that
Section 8 shall be the taxing municipality), 9 (except as to
the disposition of taxes and penalties collected, and except
that the returned merchandise credit for this municipal tax may
not be taken against any State tax), 10, 11, 12 (except the
reference therein to Section 2b of the Retailers' Occupation
Tax Act), 13 (except that any reference to the State shall mean
the taxing municipality), the first paragraph of Section 15,
16, 17, 18, 19 and 20 of the Service Occupation Tax Act and
Section 3-7 of the Uniform Penalty and Interest Act, as fully
as if those provisions were set forth herein.
    No municipality may impose a tax under this Section unless
the municipality also imposes a tax at the same rate under
Section 8-11-1.3 of this Code.
    Persons subject to any tax imposed pursuant to the
authority granted in this Section may reimburse themselves for
their serviceman's tax liability hereunder by separately
stating such tax as an additional charge, which charge may be
stated in combination, in a single amount, with State tax which
servicemen are authorized to collect under the Service Use Tax
Act, pursuant to such bracket schedules as the Department may
prescribe.
    Whenever the Department determines that a refund should be
made under this Section to a claimant instead of issuing credit
memorandum, the Department shall notify the State Comptroller,
who shall cause the order to be drawn for the amount specified,
and to the person named, in such notification from the
Department. Such refund shall be paid by the State Treasurer
out of the municipal retailers' occupation tax fund.
    The Department shall forthwith pay over to the State
Treasurer, ex officio, as trustee, all taxes and penalties
collected hereunder.
    As soon as possible after the first day of each month,
beginning January 1, 2011, upon certification of the Department
of Revenue, the Comptroller shall order transferred, and the
Treasurer shall transfer, to the STAR Bonds Revenue Fund the
local sales tax increment, as defined in the Innovation
Development and Economy Act, collected under this Section
during the second preceding calendar month for sales within a
STAR bond district.
    After the monthly transfer to the STAR Bonds Revenue Fund,
on or before the 25th day of each calendar month, the
Department shall prepare and certify to the Comptroller the
disbursement of stated sums of money to named municipalities,
the municipalities to be those from which suppliers and
servicemen have paid taxes or penalties hereunder to the
Department during the second preceding calendar month. The
amount to be paid to each municipality shall be the amount (not
including credit memoranda) collected hereunder during the
second preceding calendar month by the Department, and not
including an amount equal to the amount of refunds made during
the second preceding calendar month by the Department on behalf
of such municipality, and not including any amounts that are
transferred to the STAR Bonds Revenue Fund, less 2% of the
remainder, which the Department shall transfer into the Tax
Compliance and Administration Fund. The Department, at the time
of each monthly disbursement to the municipalities, shall
prepare and certify to the State Comptroller the amount to be
transferred into the Tax Compliance and Administration Fund
under this Section. Within 10 days after receipt, by the
Comptroller, of the disbursement certification to the
municipalities, and the General Revenue Fund, and the Tax
Compliance and Administration Fund provided for in this Section
to be given to the Comptroller by the Department, the
Comptroller shall cause the orders to be drawn for the
respective amounts in accordance with the directions contained
in such certification.
    The Department of Revenue shall implement this amendatory
Act of the 91st General Assembly so as to collect the tax on
and after January 1, 2002.
    Nothing in this Section shall be construed to authorize a
municipality to impose a tax upon the privilege of engaging in
any business which under the constitution of the United States
may not be made the subject of taxation by this State.
    As used in this Section, "municipal" or "municipality"
means or refers to a city, village or incorporated town,
including an incorporated town which has superseded a civil
township.
    This Section shall be known and may be cited as the
"Non-Home Rule Municipal Service Occupation Tax Act".
(Source: P.A. 96-939, eff. 6-24-10; 96-1057, eff. 7-14-10;
97-333, eff. 8-12-11; 97-837, eff. 7-20-12.)
 
    (65 ILCS 5/8-11-1.6)
    Sec. 8-11-1.6. Non-home rule municipal retailers
occupation tax; municipalities between 20,000 and 25,000. The
corporate authorities of a non-home rule municipality with a
population of more than 20,000 but less than 25,000 that has,
prior to January 1, 1987, established a Redevelopment Project
Area that has been certified as a State Sales Tax Boundary and
has issued bonds or otherwise incurred indebtedness to pay for
costs in excess of $5,000,000, which is secured in part by a
tax increment allocation fund, in accordance with the
provisions of Division 11-74.4 of this Code may, by passage of
an ordinance, impose a tax upon all persons engaged in the
business of selling tangible personal property, other than on
an item of tangible personal property that is titled and
registered by an agency of this State's Government, at retail
in the municipality. This tax may not be imposed on the sales
of food for human consumption that is to be consumed off the
premises where it is sold (other than alcoholic beverages, soft
drinks, and food that has been prepared for immediate
consumption) and prescription and nonprescription medicines,
drugs, medical appliances and insulin, urine testing
materials, syringes, and needles used by diabetics. If imposed,
the tax shall only be imposed in .25% increments of the gross
receipts from such sales made in the course of business. Any
tax imposed by a municipality under this Section and all civil
penalties that may be assessed as an incident thereof shall be
collected and enforced by the State Department of Revenue. An
ordinance imposing a tax hereunder or effecting a change in the
rate thereof shall be adopted and a certified copy thereof
filed with the Department on or before the first day of
October, whereupon the Department shall proceed to administer
and enforce this Section as of the first day of January next
following such adoption and filing. The certificate of
registration that is issued by the Department to a retailer
under the Retailers' Occupation Tax Act shall permit the
retailer to engage in a business that is taxable under any
ordinance or resolution enacted under this Section without
registering separately with the Department under the ordinance
or resolution or under this Section. The Department shall have
full power to administer and enforce this Section, to collect
all taxes and penalties due hereunder, to dispose of taxes and
penalties so collected in the manner hereinafter provided, and
to determine all rights to credit memoranda, arising on account
of the erroneous payment of tax or penalty hereunder. In the
administration of, and compliance with this Section, the
Department and persons who are subject to this Section shall
have the same rights, remedies, privileges, immunities,
powers, and duties, and be subject to the same conditions,
restrictions, limitations, penalties, and definitions of
terms, and employ the same modes of procedure, as are
prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 2
through 2-65 (in respect to all provisions therein other than
the State rate of tax), 2c, 3 (except as to the disposition of
taxes and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f,
5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12
and 13 of the Retailers' Occupation Tax Act and Section 3-7 of
the Uniform Penalty and Interest Act as fully as if those
provisions were set forth herein.
    A tax may not be imposed by a municipality under this
Section unless the municipality also imposes a tax at the same
rate under Section 8-11-1.7 of this Act.
    Persons subject to any tax imposed under the authority
granted in this Section, may reimburse themselves for their
seller's tax liability hereunder by separately stating the tax
as an additional charge, which charge may be stated in
combination, in a single amount, with State tax which sellers
are required to collect under the Use Tax Act, pursuant to such
bracket schedules as the Department may prescribe.
    Whenever the Department determines that a refund should be
made under this Section to a claimant, instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause the order to be drawn for the
amount specified, and to the person named in the notification
from the Department. The refund shall be paid by the State
Treasurer out of the Non-Home Rule Municipal Retailers'
Occupation Tax Fund, which is hereby created.
    The Department shall forthwith pay over to the State
Treasurer, ex officio, as trustee, all taxes and penalties
collected hereunder.
    As soon as possible after the first day of each month,
beginning January 1, 2011, upon certification of the Department
of Revenue, the Comptroller shall order transferred, and the
Treasurer shall transfer, to the STAR Bonds Revenue Fund the
local sales tax increment, as defined in the Innovation
Development and Economy Act, collected under this Section
during the second preceding calendar month for sales within a
STAR bond district.
    After the monthly transfer to the STAR Bonds Revenue Fund,
on or before the 25th day of each calendar month, the
Department shall prepare and certify to the Comptroller the
disbursement of stated sums of money to named municipalities,
the municipalities to be those from which retailers have paid
taxes or penalties hereunder to the Department during the
second preceding calendar month. The amount to be paid to each
municipality shall be the amount (not including credit
memoranda) collected hereunder during the second preceding
calendar month by the Department plus an amount the Department
determines is necessary to offset any amounts that were
erroneously paid to a different taxing body, and not including
an amount equal to the amount of refunds made during the second
preceding calendar month by the Department on behalf of the
municipality, and not including any amount that the Department
determines is necessary to offset any amounts that were payable
to a different taxing body but were erroneously paid to the
municipality, and not including any amounts that are
transferred to the STAR Bonds Revenue Fund, less 2% of the
remainder, which the Department shall transfer into the Tax
Compliance and Administration Fund. The Department, at the time
of each monthly disbursement to the municipalities, shall
prepare and certify to the State Comptroller the amount to be
transferred into the Tax Compliance and Administration Fund
under this Section. Within 10 days after receipt by the
Comptroller of the disbursement certification to the
municipalities and the Tax Compliance and Administration Fund
provided for in this Section to be given to the Comptroller by
the Department, the Comptroller shall cause the orders to be
drawn for the respective amounts in accordance with the
directions contained in the certification.
    For the purpose of determining the local governmental unit
whose tax is applicable, a retail sale by a producer of coal or
other mineral mined in Illinois is a sale at retail at the
place where the coal or other mineral mined in Illinois is
extracted from the earth. This paragraph does not apply to coal
or other mineral when it is delivered or shipped by the seller
to the purchaser at a point outside Illinois so that the sale
is exempt under the federal Constitution as a sale in
interstate or foreign commerce.
    Nothing in this Section shall be construed to authorize a
municipality to impose a tax upon the privilege of engaging in
any business which under the constitution of the United States
may not be made the subject of taxation by this State.
    When certifying the amount of a monthly disbursement to a
municipality under this Section, the Department shall increase
or decrease the amount by an amount necessary to offset any
misallocation of previous disbursements. The offset amount
shall be the amount erroneously disbursed within the previous 6
months from the time a misallocation is discovered.
    As used in this Section, "municipal" and "municipality"
means a city, village, or incorporated town, including an
incorporated town that has superseded a civil township.
(Source: P.A. 99-217, eff. 7-31-15; 99-642, eff. 7-28-16.)
 
    (65 ILCS 5/8-11-1.7)
    Sec. 8-11-1.7. Non-home rule municipal service occupation
tax; municipalities between 20,000 and 25,000. The corporate
authorities of a non-home rule municipality with a population
of more than 20,000 but less than 25,000 as determined by the
last preceding decennial census that has, prior to January 1,
1987, established a Redevelopment Project Area that has been
certified as a State Sales Tax Boundary and has issued bonds or
otherwise incurred indebtedness to pay for costs in excess of
$5,000,000, which is secured in part by a tax increment
allocation fund, in accordance with the provisions of Division
11-74.4 of this Code may, by passage of an ordinance, impose a
tax upon all persons engaged in the municipality in the
business of making sales of service. If imposed, the tax shall
only be imposed in .25% increments of the selling price of all
tangible personal property transferred by such servicemen
either in the form of tangible personal property or in the form
of real estate as an incident to a sale of service. This tax
may not be imposed on the sales of food for human consumption
that is to be consumed off the premises where it is sold (other
than alcoholic beverages, soft drinks, and food that has been
prepared for immediate consumption) and prescription and
nonprescription medicines, drugs, medical appliances and
insulin, urine testing materials, syringes, and needles used by
diabetics. The tax imposed by a municipality under this Sec.
and all civil penalties that may be assessed as an incident
thereof shall be collected and enforced by the State Department
of Revenue. An ordinance imposing a tax hereunder or effecting
a change in the rate thereof shall be adopted and a certified
copy thereof filed with the Department on or before the first
day of October, whereupon the Department shall proceed to
administer and enforce this Section as of the first day of
January next following such adoption and filing. The
certificate of registration that is issued by the Department to
a retailer under the Retailers' Occupation Tax Act or under the
Service Occupation Tax Act shall permit the registrant to
engage in a business that is taxable under any ordinance or
resolution enacted under this Section without registering
separately with the Department under the ordinance or
resolution or under this Section. The Department shall have
full power to administer and enforce this Section, to collect
all taxes and penalties due hereunder, to dispose of taxes and
penalties so collected in a manner hereinafter provided, and to
determine all rights to credit memoranda arising on account of
the erroneous payment of tax or penalty hereunder. In the
administration of and compliance with this Section, the
Department and persons who are subject to this Section shall
have the same rights, remedies, privileges, immunities,
powers, and duties, and be subject to the same conditions,
restrictions, limitations, penalties and definitions of terms,
and employ the same modes of procedure, as are prescribed in
Sections 1a-1, 2, 2a, 3 through 3-50 (in respect to all
provisions therein other than the State rate of tax), 4 (except
that the reference to the State shall be to the taxing
municipality), 5, 7, 8 (except that the jurisdiction to which
the tax shall be a debt to the extent indicated in that Section
8 shall be the taxing municipality), 9 (except as to the
disposition of taxes and penalties collected, and except that
the returned merchandise credit for this municipal tax may not
be taken against any State tax), 10, 11, 12, (except the
reference therein to Section 2b of the Retailers' Occupation
Tax Act), 13 (except that any reference to the State shall mean
the taxing municipality), the first paragraph of Sections 15,
16, 17, 18, 19, and 20 of the Service Occupation Tax Act and
Section 3-7 of the Uniform Penalty and Interest Act, as fully
as if those provisions were set forth herein.
    A tax may not be imposed by a municipality under this
Section unless the municipality also imposes a tax at the same
rate under Section 8-11-1.6 of this Act.
    Person subject to any tax imposed under the authority
granted in this Section may reimburse themselves for their
servicemen's tax liability hereunder by separately stating the
tax as an additional charge, which charge may be stated in
combination, in a single amount, with State tax that servicemen
are authorized to collect under the Service Use Tax Act, under
such bracket schedules as the Department may prescribe.
    Whenever the Department determines that a refund should be
made under this Section to a claimant instead of issuing credit
memorandum, the Department shall notify the State Comptroller,
who shall cause the order to be drawn for the amount specified,
and to the person named, in such notification from the
Department. The refund shall be paid by the State Treasurer out
of the Non-Home Rule Municipal Retailers' Occupation Tax Fund.
    The Department shall forthwith pay over to the State
Treasurer, ex officio, as trustee, all taxes and penalties
collected hereunder.
    As soon as possible after the first day of each month,
beginning January 1, 2011, upon certification of the Department
of Revenue, the Comptroller shall order transferred, and the
Treasurer shall transfer, to the STAR Bonds Revenue Fund the
local sales tax increment, as defined in the Innovation
Development and Economy Act, collected under this Section
during the second preceding calendar month for sales within a
STAR bond district.
    After the monthly transfer to the STAR Bonds Revenue Fund,
on or before the 25th day of each calendar month, the
Department shall prepare and certify to the Comptroller the
disbursement of stated sums of money to named municipalities,
the municipalities to be those from which suppliers and
servicemen have paid taxes or penalties hereunder to the
Department during the second preceding calendar month. The
amount to be paid to each municipality shall be the amount (not
including credit memoranda) collected hereunder during the
second preceding calendar month by the Department, and not
including an amount equal to the amount of refunds made during
the second preceding calendar month by the Department on behalf
of such municipality, and not including any amounts that are
transferred to the STAR Bonds Revenue Fund, less 2% of the
remainder, which the Department shall transfer into the Tax
Compliance and Administration Fund. The Department, at the time
of each monthly disbursement to the municipalities, shall
prepare and certify to the State Comptroller the amount to be
transferred into the Tax Compliance and Administration Fund
under this Section. Within 10 days after receipt by the
Comptroller of the disbursement certification to the
municipalities, the Tax Compliance and Administration Fund,
and the General Revenue Fund, provided for in this Section to
be given to the Comptroller by the Department, the Comptroller
shall cause the orders to be drawn for the respective amounts
in accordance with the directions contained in the
certification.
    When certifying the amount of a monthly disbursement to a
municipality under this Section, the Department shall increase
or decrease the amount by an amount necessary to offset any
misallocation of previous disbursements. The offset amount
shall be the amount erroneously disbursed within the previous 6
months from the time a misallocation is discovered.
    Nothing in this Section shall be construed to authorize a
municipality to impose a tax upon the privilege of engaging in
any business which under the constitution of the United States
may not be made the subject of taxation by this State.
(Source: P.A. 96-939, eff. 6-24-10; 97-813, eff. 7-13-12.)
 
    (65 ILCS 5/8-11-5)  (from Ch. 24, par. 8-11-5)
    Sec. 8-11-5. Home Rule Municipal Service Occupation Tax
Act. The corporate authorities of a home rule municipality may
impose a tax upon all persons engaged, in such municipality, in
the business of making sales of service at the same rate of tax
imposed pursuant to Section 8-11-1, of the selling price of all
tangible personal property transferred by such servicemen
either in the form of tangible personal property or in the form
of real estate as an incident to a sale of service. If imposed,
such tax shall only be imposed in 1/4% increments. On and after
September 1, 1991, this additional tax may not be imposed on
the sales of food for human consumption which is to be consumed
off the premises where it is sold (other than alcoholic
beverages, soft drinks and food which has been prepared for
immediate consumption) and prescription and nonprescription
medicines, drugs, medical appliances and insulin, urine
testing materials, syringes and needles used by diabetics. The
tax imposed by a home rule municipality pursuant to this
Section and all civil penalties that may be assessed as an
incident thereof shall be collected and enforced by the State
Department of Revenue. The certificate of registration which is
issued by the Department to a retailer under the Retailers'
Occupation Tax Act or under the Service Occupation Tax Act
shall permit such registrant to engage in a business which is
taxable under any ordinance or resolution enacted pursuant to
this Section without registering separately with the
Department under such ordinance or resolution or under this
Section. The Department shall have full power to administer and
enforce this Section; to collect all taxes and penalties due
hereunder; to dispose of taxes and penalties so collected in
the manner hereinafter provided, and to determine all rights to
credit memoranda arising on account of the erroneous payment of
tax or penalty hereunder. In the administration of, and
compliance with, this Section the Department and persons who
are subject to this Section shall have the same rights,
remedies, privileges, immunities, powers and duties, and be
subject to the same conditions, restrictions, limitations,
penalties and definitions of terms, and employ the same modes
of procedure, as are prescribed in Sections 1a-1, 2, 2a, 3
through 3-50 (in respect to all provisions therein other than
the State rate of tax), 4 (except that the reference to the
State shall be to the taxing municipality), 5, 7, 8 (except
that the jurisdiction to which the tax shall be a debt to the
extent indicated in that Section 8 shall be the taxing
municipality), 9 (except as to the disposition of taxes and
penalties collected, and except that the returned merchandise
credit for this municipal tax may not be taken against any
State tax), 10, 11, 12 (except the reference therein to Section
2b of the Retailers' Occupation Tax Act), 13 (except that any
reference to the State shall mean the taxing municipality), the
first paragraph of Section 15, 16, 17 (except that credit
memoranda issued hereunder may not be used to discharge any
State tax liability), 18, 19 and 20 of the Service Occupation
Tax Act and Section 3-7 of the Uniform Penalty and Interest
Act, as fully as if those provisions were set forth herein.
    No tax may be imposed by a home rule municipality pursuant
to this Section unless such municipality also imposes a tax at
the same rate pursuant to Section 8-11-1 of this Act.
    Persons subject to any tax imposed pursuant to the
authority granted in this Section may reimburse themselves for
their serviceman's tax liability hereunder by separately
stating such tax as an additional charge, which charge may be
stated in combination, in a single amount, with State tax which
servicemen are authorized to collect under the Service Use Tax
Act, pursuant to such bracket schedules as the Department may
prescribe.
    Whenever the Department determines that a refund should be
made under this Section to a claimant instead of issuing credit
memorandum, the Department shall notify the State Comptroller,
who shall cause the order to be drawn for the amount specified,
and to the person named, in such notification from the
Department. Such refund shall be paid by the State Treasurer
out of the home rule municipal retailers' occupation tax fund.
    The Department shall forthwith pay over to the State
Treasurer, ex-officio, as trustee, all taxes and penalties
collected hereunder.
    As soon as possible after the first day of each month,
beginning January 1, 2011, upon certification of the Department
of Revenue, the Comptroller shall order transferred, and the
Treasurer shall transfer, to the STAR Bonds Revenue Fund the
local sales tax increment, as defined in the Innovation
Development and Economy Act, collected under this Section
during the second preceding calendar month for sales within a
STAR bond district.
    After the monthly transfer to the STAR Bonds Revenue Fund,
on or before the 25th day of each calendar month, the
Department shall prepare and certify to the Comptroller the
disbursement of stated sums of money to named municipalities,
the municipalities to be those from which suppliers and
servicemen have paid taxes or penalties hereunder to the
Department during the second preceding calendar month. The
amount to be paid to each municipality shall be the amount (not
including credit memoranda) collected hereunder during the
second preceding calendar month by the Department, and not
including an amount equal to the amount of refunds made during
the second preceding calendar month by the Department on behalf
of such municipality, and not including any amounts that are
transferred to the STAR Bonds Revenue Fund, less 2% of the
remainder, which the Department shall transfer into the Tax
Compliance and Administration Fund. The Department, at the time
of each monthly disbursement to the municipalities, shall
prepare and certify to the State Comptroller the amount to be
transferred into the Tax Compliance and Administration Fund
under this Section. Within 10 days after receipt, by the
Comptroller, of the disbursement certification to the
municipalities and the Tax Compliance and Administration Fund ,
provided for in this Section to be given to the Comptroller by
the Department, the Comptroller shall cause the orders to be
drawn for the respective amounts in accordance with the
directions contained in such certification.
    In addition to the disbursement required by the preceding
paragraph and in order to mitigate delays caused by
distribution procedures, an allocation shall, if requested, be
made within 10 days after January 14, 1991, and in November of
1991 and each year thereafter, to each municipality that
received more than $500,000 during the preceding fiscal year,
(July 1 through June 30) whether collected by the municipality
or disbursed by the Department as required by this Section.
Within 10 days after January 14, 1991, participating
municipalities shall notify the Department in writing of their
intent to participate. In addition, for the initial
distribution, participating municipalities shall certify to
the Department the amounts collected by the municipality for
each month under its home rule occupation and service
occupation tax during the period July 1, 1989 through June 30,
1990. The allocation within 10 days after January 14, 1991,
shall be in an amount equal to the monthly average of these
amounts, excluding the 2 months of highest receipts. Monthly
average for the period of July 1, 1990 through June 30, 1991
will be determined as follows: the amounts collected by the
municipality under its home rule occupation and service
occupation tax during the period of July 1, 1990 through
September 30, 1990, plus amounts collected by the Department
and paid to such municipality through June 30, 1991, excluding
the 2 months of highest receipts. The monthly average for each
subsequent period of July 1 through June 30 shall be an amount
equal to the monthly distribution made to each such
municipality under the preceding paragraph during this period,
excluding the 2 months of highest receipts. The distribution
made in November 1991 and each year thereafter under this
paragraph and the preceding paragraph shall be reduced by the
amount allocated and disbursed under this paragraph in the
preceding period of July 1 through June 30. The Department
shall prepare and certify to the Comptroller for disbursement
the allocations made in accordance with this paragraph.
    Nothing in this Section shall be construed to authorize a
municipality to impose a tax upon the privilege of engaging in
any business which under the constitution of the United States
may not be made the subject of taxation by this State.
    An ordinance or resolution imposing or discontinuing a tax
hereunder or effecting a change in the rate thereof shall be
adopted and a certified copy thereof filed with the Department
on or before the first day of June, whereupon the Department
shall proceed to administer and enforce this Section as of the
first day of September next following such adoption and filing.
Beginning January 1, 1992, an ordinance or resolution imposing
or discontinuing the tax hereunder or effecting a change in the
rate thereof shall be adopted and a certified copy thereof
filed with the Department on or before the first day of July,
whereupon the Department shall proceed to administer and
enforce this Section as of the first day of October next
following such adoption and filing. Beginning January 1, 1993,
an ordinance or resolution imposing or discontinuing the tax
hereunder or effecting a change in the rate thereof shall be
adopted and a certified copy thereof filed with the Department
on or before the first day of October, whereupon the Department
shall proceed to administer and enforce this Section as of the
first day of January next following such adoption and filing.
However, a municipality located in a county with a population
in excess of 3,000,000 that elected to become a home rule unit
at the general primary election in 1994 may adopt an ordinance
or resolution imposing the tax under this Section and file a
certified copy of the ordinance or resolution with the
Department on or before July 1, 1994. The Department shall then
proceed to administer and enforce this Section as of October 1,
1994. Beginning April 1, 1998, an ordinance or resolution
imposing or discontinuing the tax hereunder or effecting a
change in the rate thereof shall either (i) be adopted and a
certified copy thereof filed with the Department on or before
the first day of April, whereupon the Department shall proceed
to administer and enforce this Section as of the first day of
July next following the adoption and filing; or (ii) be adopted
and a certified copy thereof filed with the Department on or
before the first day of October, whereupon the Department shall
proceed to administer and enforce this Section as of the first
day of January next following the adoption and filing.
    Any unobligated balance remaining in the Municipal
Retailers' Occupation Tax Fund on December 31, 1989, which fund
was abolished by Public Act 85-1135, and all receipts of
municipal tax as a result of audits of liability periods prior
to January 1, 1990, shall be paid into the Local Government Tax
Fund, for distribution as provided by this Section prior to the
enactment of Public Act 85-1135. All receipts of municipal tax
as a result of an assessment not arising from an audit, for
liability periods prior to January 1, 1990, shall be paid into
the Local Government Tax Fund for distribution before July 1,
1990, as provided by this Section prior to the enactment of
Public Act 85-1135, and on and after July 1, 1990, all such
receipts shall be distributed as provided in Section 6z-18 of
the State Finance Act.
    As used in this Section, "municipal" and "municipality"
means a city, village or incorporated town, including an
incorporated town which has superseded a civil township.
    This Section shall be known and may be cited as the Home
Rule Municipal Service Occupation Tax Act.
(Source: P.A. 96-939, eff. 6-24-10.)
 
    Section 35-25. The Metropolitan Pier and Exposition
Authority Act is amended by changing Section 13 as follows:
 
    (70 ILCS 210/13)  (from Ch. 85, par. 1233)
    Sec. 13. (a) The Authority shall not have power to levy
taxes for any purpose, except as provided in subsections (b),
(c), (d), (e), and (f).
    (b) By ordinance the Authority shall, as soon as
practicable after the effective date of this amendatory Act of
1991, impose a Metropolitan Pier and Exposition Authority
Retailers' Occupation Tax upon all persons engaged in the
business of selling tangible personal property at retail within
the territory described in this subsection at the rate of 1.0%
of the gross receipts (i) from the sale of food, alcoholic
beverages, and soft drinks sold for consumption on the premises
where sold and (ii) from the sale of food, alcoholic beverages,
and soft drinks sold for consumption off the premises where
sold by a retailer whose principal source of gross receipts is
from the sale of food, alcoholic beverages, and soft drinks
prepared for immediate consumption.
    The tax imposed under this subsection and all civil
penalties that may be assessed as an incident to that tax shall
be collected and enforced by the Illinois Department of
Revenue. The Department shall have full power to administer and
enforce this subsection, to collect all taxes and penalties so
collected in the manner provided in this subsection, and to
determine all rights to credit memoranda arising on account of
the erroneous payment of tax or penalty under this subsection.
In the administration of and compliance with this subsection,
the Department and persons who are subject to this subsection
shall have the same rights, remedies, privileges, immunities,
powers, and duties, shall be subject to the same conditions,
restrictions, limitations, penalties, exclusions, exemptions,
and definitions of terms, and shall employ the same modes of
procedure applicable to this Retailers' Occupation Tax as are
prescribed in Sections 1, 2 through 2-65 (in respect to all
provisions of those Sections other than the State rate of
taxes), 2c, 2h, 2i, 3 (except as to the disposition of taxes
and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i,
5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and, until January
1, 1994, 13.5 of the Retailers' Occupation Tax Act, and, on and
after January 1, 1994, all applicable provisions of the Uniform
Penalty and Interest Act that are not inconsistent with this
Act, as fully as if provisions contained in those Sections of
the Retailers' Occupation Tax Act were set forth in this
subsection.
    Persons subject to any tax imposed under the authority
granted in this subsection may reimburse themselves for their
seller's tax liability under this subsection by separately
stating that tax as an additional charge, which charge may be
stated in combination, in a single amount, with State taxes
that sellers are required to collect under the Use Tax Act,
pursuant to bracket schedules as the Department may prescribe.
The retailer filing the return shall, at the time of filing the
return, pay to the Department the amount of tax imposed under
this subsection, less a discount of 1.75%, which is allowed to
reimburse the retailer for the expenses incurred in keeping
records, preparing and filing returns, remitting the tax, and
supplying data to the Department on request.
    Whenever the Department determines that a refund should be
made under this subsection to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause a warrant to be drawn for the
amount specified and to the person named in the notification
from the Department. The refund shall be paid by the State
Treasurer out of the Metropolitan Pier and Exposition Authority
trust fund held by the State Treasurer as trustee for the
Authority.
    Nothing in this subsection authorizes the Authority to
impose a tax upon the privilege of engaging in any business
that under the Constitution of the United States may not be
made the subject of taxation by this State.
    The Department shall forthwith pay over to the State
Treasurer, ex officio, as trustee for the Authority, all taxes
and penalties collected under this subsection for deposit into
a trust fund held outside of the State Treasury.
    As soon as possible after the first day of each month,
beginning January 1, 2011, upon certification of the Department
of Revenue, the Comptroller shall order transferred, and the
Treasurer shall transfer, to the STAR Bonds Revenue Fund the
local sales tax increment, as defined in the Innovation
Development and Economy Act, collected under this subsection
during the second preceding calendar month for sales within a
STAR bond district.
    After the monthly transfer to the STAR Bonds Revenue Fund,
on or before the 25th day of each calendar month, the
Department shall prepare and certify to the Comptroller the
amounts to be paid under subsection (g) of this Section, which
shall be the amounts, not including credit memoranda, collected
under this subsection during the second preceding calendar
month by the Department, less any amounts determined by the
Department to be necessary for the payment of refunds, less 2%
of such balance, which sum shall be deposited by the State
Treasurer into the Tax Compliance and Administration Fund in
the State Treasury from which it shall be appropriated to the
Department to cover the costs of the Department in
administering and enforcing the provisions of this subsection,
and less any amounts that are transferred to the STAR Bonds
Revenue Fund. Within 10 days after receipt by the Comptroller
of the certification, the Comptroller shall cause the orders to
be drawn for the remaining amounts, and the Treasurer shall
administer those amounts as required in subsection (g).
    A certificate of registration issued by the Illinois
Department of Revenue to a retailer under the Retailers'
Occupation Tax Act shall permit the registrant to engage in a
business that is taxed under the tax imposed under this
subsection, and no additional registration shall be required
under the ordinance imposing the tax or under this subsection.
    A certified copy of any ordinance imposing or discontinuing
any tax under this subsection or effecting a change in the rate
of that tax shall be filed with the Department, whereupon the
Department shall proceed to administer and enforce this
subsection on behalf of the Authority as of the first day of
the third calendar month following the date of filing.
    The tax authorized to be levied under this subsection may
be levied within all or any part of the following described
portions of the metropolitan area:
        (1) that portion of the City of Chicago located within
    the following area: Beginning at the point of intersection
    of the Cook County - DuPage County line and York Road, then
    North along York Road to its intersection with Touhy
    Avenue, then east along Touhy Avenue to its intersection
    with the Northwest Tollway, then southeast along the
    Northwest Tollway to its intersection with Lee Street, then
    south along Lee Street to Higgins Road, then south and east
    along Higgins Road to its intersection with Mannheim Road,
    then south along Mannheim Road to its intersection with
    Irving Park Road, then west along Irving Park Road to its
    intersection with the Cook County - DuPage County line,
    then north and west along the county line to the point of
    beginning; and
        (2) that portion of the City of Chicago located within
    the following area: Beginning at the intersection of West
    55th Street with Central Avenue, then east along West 55th
    Street to its intersection with South Cicero Avenue, then
    south along South Cicero Avenue to its intersection with
    West 63rd Street, then west along West 63rd Street to its
    intersection with South Central Avenue, then north along
    South Central Avenue to the point of beginning; and
        (3) that portion of the City of Chicago located within
    the following area: Beginning at the point 150 feet west of
    the intersection of the west line of North Ashland Avenue
    and the north line of West Diversey Avenue, then north 150
    feet, then east along a line 150 feet north of the north
    line of West Diversey Avenue extended to the shoreline of
    Lake Michigan, then following the shoreline of Lake
    Michigan (including Navy Pier and all other improvements
    fixed to land, docks, or piers) to the point where the
    shoreline of Lake Michigan and the Adlai E. Stevenson
    Expressway extended east to that shoreline intersect, then
    west along the Adlai E. Stevenson Expressway to a point 150
    feet west of the west line of South Ashland Avenue, then
    north along a line 150 feet west of the west line of South
    and North Ashland Avenue to the point of beginning.
    The tax authorized to be levied under this subsection may
also be levied on food, alcoholic beverages, and soft drinks
sold on boats and other watercraft departing from and returning
to the shoreline of Lake Michigan (including Navy Pier and all
other improvements fixed to land, docks, or piers) described in
item (3).
    (c) By ordinance the Authority shall, as soon as
practicable after the effective date of this amendatory Act of
1991, impose an occupation tax upon all persons engaged in the
corporate limits of the City of Chicago in the business of
renting, leasing, or letting rooms in a hotel, as defined in
the Hotel Operators' Occupation Tax Act, at a rate of 2.5% of
the gross rental receipts from the renting, leasing, or letting
of hotel rooms within the City of Chicago, excluding, however,
from gross rental receipts the proceeds of renting, leasing, or
letting to permanent residents of a hotel, as defined in that
Act. Gross rental receipts shall not include charges that are
added on account of the liability arising from any tax imposed
by the State or any governmental agency on the occupation of
renting, leasing, or letting rooms in a hotel.
    The tax imposed by the Authority under this subsection and
all civil penalties that may be assessed as an incident to that
tax shall be collected and enforced by the Illinois Department
of Revenue. The certificate of registration that is issued by
the Department to a lessor under the Hotel Operators'
Occupation Tax Act shall permit that registrant to engage in a
business that is taxable under any ordinance enacted under this
subsection without registering separately with the Department
under that ordinance or under this subsection. The Department
shall have full power to administer and enforce this
subsection, to collect all taxes and penalties due under this
subsection, to dispose of taxes and penalties so collected in
the manner provided in this subsection, and to determine all
rights to credit memoranda arising on account of the erroneous
payment of tax or penalty under this subsection. In the
administration of and compliance with this subsection, the
Department and persons who are subject to this subsection shall
have the same rights, remedies, privileges, immunities,
powers, and duties, shall be subject to the same conditions,
restrictions, limitations, penalties, and definitions of
terms, and shall employ the same modes of procedure as are
prescribed in the Hotel Operators' Occupation Tax Act (except
where that Act is inconsistent with this subsection), as fully
as if the provisions contained in the Hotel Operators'
Occupation Tax Act were set out in this subsection.
    Whenever the Department determines that a refund should be
made under this subsection to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause a warrant to be drawn for the
amount specified and to the person named in the notification
from the Department. The refund shall be paid by the State
Treasurer out of the Metropolitan Pier and Exposition Authority
trust fund held by the State Treasurer as trustee for the
Authority.
    Persons subject to any tax imposed under the authority
granted in this subsection may reimburse themselves for their
tax liability for that tax by separately stating that tax as an
additional charge, which charge may be stated in combination,
in a single amount, with State taxes imposed under the Hotel
Operators' Occupation Tax Act, the municipal tax imposed under
Section 8-3-13 of the Illinois Municipal Code, and the tax
imposed under Section 19 of the Illinois Sports Facilities
Authority Act.
    The person filing the return shall, at the time of filing
the return, pay to the Department the amount of tax, less a
discount of 2.1% or $25 per calendar year, whichever is
greater, which is allowed to reimburse the operator for the
expenses incurred in keeping records, preparing and filing
returns, remitting the tax, and supplying data to the
Department on request.
    Except as otherwise provided in this paragraph, the The
Department shall forthwith pay over to the State Treasurer, ex
officio, as trustee for the Authority, all taxes and penalties
collected under this subsection for deposit into a trust fund
held outside the State Treasury. On or before the 25th day of
each calendar month, the Department shall certify to the
Comptroller the amounts to be paid under subsection (g) of this
Section, which shall be the amounts (not including credit
memoranda) collected under this subsection during the second
preceding calendar month by the Department, less any amounts
determined by the Department to be necessary for payment of
refunds, less 2% of the remainder, which the Department shall
transfer into the Tax Compliance and Administration Fund. The
Department, at the time of each monthly disbursement to the
Authority, shall prepare and certify to the State Comptroller
the amount to be transferred into the Tax Compliance and
Administration Fund under this subsection. Within 10 days after
receipt by the Comptroller of the Department's certification,
the Comptroller shall cause the orders to be drawn for such
amounts, and the Treasurer shall administer the those amounts
distributed to the Authority as required in subsection (g).
    A certified copy of any ordinance imposing or discontinuing
a tax under this subsection or effecting a change in the rate
of that tax shall be filed with the Illinois Department of
Revenue, whereupon the Department shall proceed to administer
and enforce this subsection on behalf of the Authority as of
the first day of the third calendar month following the date of
filing.
    (d) By ordinance the Authority shall, as soon as
practicable after the effective date of this amendatory Act of
1991, impose a tax upon all persons engaged in the business of
renting automobiles in the metropolitan area at the rate of 6%
of the gross receipts from that business, except that no tax
shall be imposed on the business of renting automobiles for use
as taxicabs or in livery service. The tax imposed under this
subsection and all civil penalties that may be assessed as an
incident to that tax shall be collected and enforced by the
Illinois Department of Revenue. The certificate of
registration issued by the Department to a retailer under the
Retailers' Occupation Tax Act or under the Automobile Renting
Occupation and Use Tax Act shall permit that person to engage
in a business that is taxable under any ordinance enacted under
this subsection without registering separately with the
Department under that ordinance or under this subsection. The
Department shall have full power to administer and enforce this
subsection, to collect all taxes and penalties due under this
subsection, to dispose of taxes and penalties so collected in
the manner provided in this subsection, and to determine all
rights to credit memoranda arising on account of the erroneous
payment of tax or penalty under this subsection. In the
administration of and compliance with this subsection, the
Department and persons who are subject to this subsection shall
have the same rights, remedies, privileges, immunities,
powers, and duties, be subject to the same conditions,
restrictions, limitations, penalties, and definitions of
terms, and employ the same modes of procedure as are prescribed
in Sections 2 and 3 (in respect to all provisions of those
Sections other than the State rate of tax; and in respect to
the provisions of the Retailers' Occupation Tax Act referred to
in those Sections, except as to the disposition of taxes and
penalties collected, except for the provision allowing
retailers a deduction from the tax to cover certain costs, and
except that credit memoranda issued under this subsection may
not be used to discharge any State tax liability) of the
Automobile Renting Occupation and Use Tax Act, as fully as if
provisions contained in those Sections of that Act were set
forth in this subsection.
    Persons subject to any tax imposed under the authority
granted in this subsection may reimburse themselves for their
tax liability under this subsection by separately stating that
tax as an additional charge, which charge may be stated in
combination, in a single amount, with State tax that sellers
are required to collect under the Automobile Renting Occupation
and Use Tax Act, pursuant to bracket schedules as the
Department may prescribe.
    Whenever the Department determines that a refund should be
made under this subsection to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause a warrant to be drawn for the
amount specified and to the person named in the notification
from the Department. The refund shall be paid by the State
Treasurer out of the Metropolitan Pier and Exposition Authority
trust fund held by the State Treasurer as trustee for the
Authority.
    Except as otherwise provided in this paragraph, the The
Department shall forthwith pay over to the State Treasurer, ex
officio, as trustee, all taxes and penalties collected under
this subsection for deposit into a trust fund held outside the
State Treasury. On or before the 25th day of each calendar
month, the Department shall certify to the Comptroller the
amounts to be paid under subsection (g) of this Section (not
including credit memoranda) collected under this subsection
during the second preceding calendar month by the Department,
less any amount determined by the Department to be necessary
for payment of refunds, less 2% of the remainder, which the
Department shall transfer into the Tax Compliance and
Administration Fund. The Department, at the time of each
monthly disbursement to the Authority, shall prepare and
certify to the State Comptroller the amount to be transferred
into the Tax Compliance and Administration Fund under this
subsection. Within 10 days after receipt by the Comptroller of
the Department's certification, the Comptroller shall cause
the orders to be drawn for such amounts, and the Treasurer
shall administer the those amounts distributed to the Authority
as required in subsection (g).
    Nothing in this subsection authorizes the Authority to
impose a tax upon the privilege of engaging in any business
that under the Constitution of the United States may not be
made the subject of taxation by this State.
    A certified copy of any ordinance imposing or discontinuing
a tax under this subsection or effecting a change in the rate
of that tax shall be filed with the Illinois Department of
Revenue, whereupon the Department shall proceed to administer
and enforce this subsection on behalf of the Authority as of
the first day of the third calendar month following the date of
filing.
    (e) By ordinance the Authority shall, as soon as
practicable after the effective date of this amendatory Act of
1991, impose a tax upon the privilege of using in the
metropolitan area an automobile that is rented from a rentor
outside Illinois and is titled or registered with an agency of
this State's government at a rate of 6% of the rental price of
that automobile, except that no tax shall be imposed on the
privilege of using automobiles rented for use as taxicabs or in
livery service. The tax shall be collected from persons whose
Illinois address for titling or registration purposes is given
as being in the metropolitan area. The tax shall be collected
by the Department of Revenue for the Authority. The tax must be
paid to the State or an exemption determination must be
obtained from the Department of Revenue before the title or
certificate of registration for the property may be issued. The
tax or proof of exemption may be transmitted to the Department
by way of the State agency with which or State officer with
whom the tangible personal property must be titled or
registered if the Department and that agency or State officer
determine that this procedure will expedite the processing of
applications for title or registration.
    The Department shall have full power to administer and
enforce this subsection, to collect all taxes, penalties, and
interest due under this subsection, to dispose of taxes,
penalties, and interest so collected in the manner provided in
this subsection, and to determine all rights to credit
memoranda or refunds arising on account of the erroneous
payment of tax, penalty, or interest under this subsection. In
the administration of and compliance with this subsection, the
Department and persons who are subject to this subsection shall
have the same rights, remedies, privileges, immunities,
powers, and duties, be subject to the same conditions,
restrictions, limitations, penalties, and definitions of
terms, and employ the same modes of procedure as are prescribed
in Sections 2 and 4 (except provisions pertaining to the State
rate of tax; and in respect to the provisions of the Use Tax
Act referred to in that Section, except provisions concerning
collection or refunding of the tax by retailers, except the
provisions of Section 19 pertaining to claims by retailers,
except the last paragraph concerning refunds, and except that
credit memoranda issued under this subsection may not be used
to discharge any State tax liability) of the Automobile Renting
Occupation and Use Tax Act, as fully as if provisions contained
in those Sections of that Act were set forth in this
subsection.
    Whenever the Department determines that a refund should be
made under this subsection to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause a warrant to be drawn for the
amount specified and to the person named in the notification
from the Department. The refund shall be paid by the State
Treasurer out of the Metropolitan Pier and Exposition Authority
trust fund held by the State Treasurer as trustee for the
Authority.
    Except as otherwise provided in this paragraph, the The
Department shall forthwith pay over to the State Treasurer, ex
officio, as trustee, all taxes, penalties, and interest
collected under this subsection for deposit into a trust fund
held outside the State Treasury. On or before the 25th day of
each calendar month, the Department shall certify to the State
Comptroller the amounts to be paid under subsection (g) of this
Section, which shall be the amounts (not including credit
memoranda) collected under this subsection during the second
preceding calendar month by the Department, less any amounts
determined by the Department to be necessary for payment of
refunds, less 2% of the remainder, which the Department shall
transfer into the Tax Compliance and Administration Fund. The
Department, at the time of each monthly disbursement to the
Authority, shall prepare and certify to the State Comptroller
the amount to be transferred into the Tax Compliance and
Administration Fund under this subsection. Within 10 days after
receipt by the State Comptroller of the Department's
certification, the Comptroller shall cause the orders to be
drawn for such amounts, and the Treasurer shall administer the
those amounts distributed to the Authority as required in
subsection (g).
    A certified copy of any ordinance imposing or discontinuing
a tax or effecting a change in the rate of that tax shall be
filed with the Illinois Department of Revenue, whereupon the
Department shall proceed to administer and enforce this
subsection on behalf of the Authority as of the first day of
the third calendar month following the date of filing.
    (f) By ordinance the Authority shall, as soon as
practicable after the effective date of this amendatory Act of
1991, impose an occupation tax on all persons, other than a
governmental agency, engaged in the business of providing
ground transportation for hire to passengers in the
metropolitan area at a rate of (i) $4 per taxi or livery
vehicle departure with passengers for hire from commercial
service airports in the metropolitan area, (ii) for each
departure with passengers for hire from a commercial service
airport in the metropolitan area in a bus or van operated by a
person other than a person described in item (iii): $18 per bus
or van with a capacity of 1-12 passengers, $36 per bus or van
with a capacity of 13-24 passengers, and $54 per bus or van
with a capacity of over 24 passengers, and (iii) for each
departure with passengers for hire from a commercial service
airport in the metropolitan area in a bus or van operated by a
person regulated by the Interstate Commerce Commission or
Illinois Commerce Commission, operating scheduled service from
the airport, and charging fares on a per passenger basis: $2
per passenger for hire in each bus or van. The term "commercial
service airports" means those airports receiving scheduled
passenger service and enplaning more than 100,000 passengers
per year.
    In the ordinance imposing the tax, the Authority may
provide for the administration and enforcement of the tax and
the collection of the tax from persons subject to the tax as
the Authority determines to be necessary or practicable for the
effective administration of the tax. The Authority may enter
into agreements as it deems appropriate with any governmental
agency providing for that agency to act as the Authority's
agent to collect the tax.
    In the ordinance imposing the tax, the Authority may
designate a method or methods for persons subject to the tax to
reimburse themselves for the tax liability arising under the
ordinance (i) by separately stating the full amount of the tax
liability as an additional charge to passengers departing the
airports, (ii) by separately stating one-half of the tax
liability as an additional charge to both passengers departing
from and to passengers arriving at the airports, or (iii) by
some other method determined by the Authority.
    All taxes, penalties, and interest collected under any
ordinance adopted under this subsection, less any amounts
determined to be necessary for the payment of refunds and less
the taxes, penalties, and interest attributable to any increase
in the rate of tax authorized by Public Act 96-898, shall be
paid forthwith to the State Treasurer, ex officio, for deposit
into a trust fund held outside the State Treasury and shall be
administered by the State Treasurer as provided in subsection
(g) of this Section. All taxes, penalties, and interest
attributable to any increase in the rate of tax authorized by
Public Act 96-898 shall be paid by the State Treasurer as
follows: 25% for deposit into the Convention Center Support
Fund, to be used by the Village of Rosemont for the repair,
maintenance, and improvement of the Donald E. Stephens
Convention Center and for debt service on debt instruments
issued for those purposes by the village and 75% to the
Authority to be used for grants to an organization meeting the
qualifications set out in Section 5.6 of this Act, provided the
Metropolitan Pier and Exposition Authority has entered into a
marketing agreement with such an organization.
    (g) Amounts deposited from the proceeds of taxes imposed by
the Authority under subsections (b), (c), (d), (e), and (f) of
this Section and amounts deposited under Section 19 of the
Illinois Sports Facilities Authority Act shall be held in a
trust fund outside the State Treasury and, other than the
amounts transferred into the Tax Compliance and Administration
Fund under subsections (b), (c), (d), and (e), shall be
administered by the Treasurer as follows:
        (1) An amount necessary for the payment of refunds with
    respect to those taxes shall be retained in the trust fund
    and used for those payments.
        (2) On July 20 and on the 20th of each month
    thereafter, provided that the amount requested in the
    annual certificate of the Chairman of the Authority filed
    under Section 8.25f of the State Finance Act has been
    appropriated for payment to the Authority, 1/8 of the local
    tax transfer amount, together with any cumulative
    deficiencies in the amounts transferred into the McCormick
    Place Expansion Project Fund under this subparagraph (2)
    during the fiscal year for which the certificate has been
    filed, shall be transferred from the trust fund into the
    McCormick Place Expansion Project Fund in the State
    treasury until 100% of the local tax transfer amount has
    been so transferred. "Local tax transfer amount" shall mean
    the amount requested in the annual certificate, minus the
    reduction amount. "Reduction amount" shall mean $41.7
    million in fiscal year 2011, $36.7 million in fiscal year
    2012, $36.7 million in fiscal year 2013, $36.7 million in
    fiscal year 2014, and $31.7 million in each fiscal year
    thereafter until 2032, provided that the reduction amount
    shall be reduced by (i) the amount certified by the
    Authority to the State Comptroller and State Treasurer
    under Section 8.25 of the State Finance Act, as amended,
    with respect to that fiscal year and (ii) in any fiscal
    year in which the amounts deposited in the trust fund under
    this Section exceed $318.3 million, exclusive of amounts
    set aside for refunds and for the reserve account, one
    dollar for each dollar of the deposits in the trust fund
    above $318.3 million with respect to that year, exclusive
    of amounts set aside for refunds and for the reserve
    account.
        (3) On July 20, 2010, the Comptroller shall certify to
    the Governor, the Treasurer, and the Chairman of the
    Authority the 2010 deficiency amount, which means the
    cumulative amount of transfers that were due from the trust
    fund to the McCormick Place Expansion Project Fund in
    fiscal years 2008, 2009, and 2010 under Section 13(g) of
    this Act, as it existed prior to May 27, 2010 (the
    effective date of Public Act 96-898), but not made. On July
    20, 2011 and on July 20 of each year through July 20, 2014,
    the Treasurer shall calculate for the previous fiscal year
    the surplus revenues in the trust fund and pay that amount
    to the Authority. On July 20, 2015 and on July 20 of each
    year thereafter, as long as bonds and notes issued under
    Section 13.2 or bonds and notes issued to refund those
    bonds and notes are outstanding, the Treasurer shall
    calculate for the previous fiscal year the surplus revenues
    in the trust fund and pay one-half of that amount to the
    State Treasurer for deposit into the General Revenue Fund
    until the 2010 deficiency amount has been paid and shall
    pay the balance of the surplus revenues to the Authority.
    "Surplus revenues" means the amounts remaining in the trust
    fund on June 30 of the previous fiscal year (A) after the
    State Treasurer has set aside in the trust fund (i) amounts
    retained for refunds under subparagraph (1) and (ii) any
    amounts necessary to meet the reserve account amount and
    (B) after the State Treasurer has transferred from the
    trust fund to the General Revenue Fund 100% of any
    post-2010 deficiency amount. "Reserve account amount"
    means $15 million in fiscal year 2011 and $30 million in
    each fiscal year thereafter. The reserve account amount
    shall be set aside in the trust fund and used as a reserve
    to be transferred to the McCormick Place Expansion Project
    Fund in the event the proceeds of taxes imposed under this
    Section 13 are not sufficient to fund the transfer required
    in subparagraph (2). "Post-2010 deficiency amount" means
    any deficiency in transfers from the trust fund to the
    McCormick Place Expansion Project Fund with respect to
    fiscal years 2011 and thereafter. It is the intention of
    this subparagraph (3) that no surplus revenues shall be
    paid to the Authority with respect to any year in which a
    post-2010 deficiency amount has not been satisfied by the
    Authority.
    Moneys received by the Authority as surplus revenues may be
used (i) for the purposes of paying debt service on the bonds
and notes issued by the Authority, including early redemption
of those bonds or notes, (ii) for the purposes of repair,
replacement, and improvement of the grounds, buildings, and
facilities of the Authority, and (iii) for the corporate
purposes of the Authority in fiscal years 2011 through 2015 in
an amount not to exceed $20,000,000 annually or $80,000,000
total, which amount shall be reduced $0.75 for each dollar of
the receipts of the Authority in that year from any contract
entered into with respect to naming rights at McCormick Place
under Section 5(m) of this Act. When bonds and notes issued
under Section 13.2, or bonds or notes issued to refund those
bonds and notes, are no longer outstanding, the balance in the
trust fund shall be paid to the Authority.
    (h) The ordinances imposing the taxes authorized by this
Section shall be repealed when bonds and notes issued under
Section 13.2 or bonds and notes issued to refund those bonds
and notes are no longer outstanding.
(Source: P.A. 97-333, eff. 8-12-11; 98-463, eff. 8-16-13.)
 
    Section 35-30. The Metro-East Park and Recreation District
Act is amended by changing Section 30 as follows:
 
    (70 ILCS 1605/30)
    Sec. 30. Taxes.
    (a) The board shall impose a tax upon all persons engaged
in the business of selling tangible personal property, other
than personal property titled or registered with an agency of
this State's government, at retail in the District on the gross
receipts from the sales made in the course of business. This
tax shall be imposed only at the rate of one-tenth of one per
cent.
    This additional tax may not be imposed on the sales of food
for human consumption that is to be consumed off the premises
where it is sold (other than alcoholic beverages, soft drinks,
and food which has been prepared for immediate consumption) and
prescription and non-prescription medicines, drugs, medical
appliances, and insulin, urine testing materials, syringes,
and needles used by diabetics. The tax imposed by the Board
under this Section and all civil penalties that may be assessed
as an incident of the tax shall be collected and enforced by
the Department of Revenue. The certificate of registration that
is issued by the Department to a retailer under the Retailers'
Occupation Tax Act shall permit the retailer to engage in a
business that is taxable without registering separately with
the Department under an ordinance or resolution under this
Section. The Department has full power to administer and
enforce this Section, to collect all taxes and penalties due
under this Section, to dispose of taxes and penalties so
collected in the manner provided in this Section, and to
determine all rights to credit memoranda arising on account of
the erroneous payment of a tax or penalty under this Section.
In the administration of and compliance with this Section, the
Department and persons who are subject to this Section shall
(i) have the same rights, remedies, privileges, immunities,
powers, and duties, (ii) be subject to the same conditions,
restrictions, limitations, penalties, and definitions of
terms, and (iii) employ the same modes of procedure as are
prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 1k, 1m,
1n, 2, 2-5, 2-5.5, 2-10 (in respect to all provisions contained
in those Sections other than the State rate of tax), 2-12, 2-15
through 2-70, 2a, 2b, 2c, 3 (except provisions relating to
transaction returns and quarter monthly payments), 4, 5, 5a,
5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d,
7, 8, 9, 10, 11, 11a, 12, and 13 of the Retailers' Occupation
Tax Act and the Uniform Penalty and Interest Act as if those
provisions were set forth in this Section.
    Persons subject to any tax imposed under the authority
granted in this Section may reimburse themselves for their
sellers' tax liability by separately stating the tax as an
additional charge, which charge may be stated in combination,
in a single amount, with State tax which sellers are required
to collect under the Use Tax Act, pursuant to such bracketed
schedules as the Department may prescribe.
    Whenever the Department determines that a refund should be
made under this Section to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause the order to be drawn for the
amount specified and to the person named in the notification
from the Department. The refund shall be paid by the State
Treasurer out of the State Metro-East Park and Recreation
District Fund.
    (b) If a tax has been imposed under subsection (a), a
service occupation tax shall also be imposed at the same rate
upon all persons engaged, in the District, in the business of
making sales of service, who, as an incident to making those
sales of service, transfer tangible personal property within
the District as an incident to a sale of service. This tax may
not be imposed on sales of food for human consumption that is
to be consumed off the premises where it is sold (other than
alcoholic beverages, soft drinks, and food prepared for
immediate consumption) and prescription and non-prescription
medicines, drugs, medical appliances, and insulin, urine
testing materials, syringes, and needles used by diabetics. The
tax imposed under this subsection and all civil penalties that
may be assessed as an incident thereof shall be collected and
enforced by the Department of Revenue. The Department has full
power to administer and enforce this subsection; to collect all
taxes and penalties due hereunder; to dispose of taxes and
penalties so collected in the manner hereinafter provided; and
to determine all rights to credit memoranda arising on account
of the erroneous payment of tax or penalty hereunder. In the
administration of, and compliance with this subsection, the
Department and persons who are subject to this paragraph shall
(i) have the same rights, remedies, privileges, immunities,
powers, and duties, (ii) be subject to the same conditions,
restrictions, limitations, penalties, exclusions, exemptions,
and definitions of terms, and (iii) employ the same modes of
procedure as are prescribed in Sections 2 (except that the
reference to State in the definition of supplier maintaining a
place of business in this State shall mean the District), 2a,
2b, 2c, 3 through 3-50 (in respect to all provisions therein
other than the State rate of tax), 4 (except that the reference
to the State shall be to the District), 5, 7, 8 (except that
the jurisdiction to which the tax shall be a debt to the extent
indicated in that Section 8 shall be the District), 9 (except
as to the disposition of taxes and penalties collected), 10,
11, 12 (except the reference therein to Section 2b of the
Retailers' Occupation Tax Act), 13 (except that any reference
to the State shall mean the District), Sections 15, 16, 17, 18,
19 and 20 of the Service Occupation Tax Act and the Uniform
Penalty and Interest Act, as fully as if those provisions were
set forth herein.
    Persons subject to any tax imposed under the authority
granted in this subsection may reimburse themselves for their
serviceman's tax liability by separately stating the tax as an
additional charge, which charge may be stated in combination,
in a single amount, with State tax that servicemen are
authorized to collect under the Service Use Tax Act, in
accordance with such bracket schedules as the Department may
prescribe.
    Whenever the Department determines that a refund should be
made under this subsection to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause the warrant to be drawn for the
amount specified, and to the person named, in the notification
from the Department. The refund shall be paid by the State
Treasurer out of the State Metro-East Park and Recreation
District Fund.
    Nothing in this subsection shall be construed to authorize
the board to impose a tax upon the privilege of engaging in any
business which under the Constitution of the United States may
not be made the subject of taxation by the State.
    (c) The Department shall immediately pay over to the State
Treasurer, ex officio, as trustee, all taxes and penalties
collected under this Section to be deposited into the State
Metro-East Park and Recreation District Fund, which shall be an
unappropriated trust fund held outside of the State treasury.
    As soon as possible after the first day of each month,
beginning January 1, 2011, upon certification of the Department
of Revenue, the Comptroller shall order transferred, and the
Treasurer shall transfer, to the STAR Bonds Revenue Fund the
local sales tax increment, as defined in the Innovation
Development and Economy Act, collected under this Section
during the second preceding calendar month for sales within a
STAR bond district. The Department shall make this
certification only if the Metro East Park and Recreation
District imposes a tax on real property as provided in the
definition of "local sales taxes" under the Innovation
Development and Economy Act.
    After the monthly transfer to the STAR Bonds Revenue Fund,
on or before the 25th day of each calendar month, the
Department shall prepare and certify to the Comptroller the
disbursement of stated sums of money pursuant to Section 35 of
this Act to the District from which retailers have paid taxes
or penalties to the Department during the second preceding
calendar month. The amount to be paid to the District shall be
the amount (not including credit memoranda) collected under
this Section during the second preceding calendar month by the
Department plus an amount the Department determines is
necessary to offset any amounts that were erroneously paid to a
different taxing body, and not including (i) an amount equal to
the amount of refunds made during the second preceding calendar
month by the Department on behalf of the District, (ii) any
amount that the Department determines is necessary to offset
any amounts that were payable to a different taxing body but
were erroneously paid to the District, and (iii) any amounts
that are transferred to the STAR Bonds Revenue Fund, and (iv)
2% of the remainder, which the Department shall transfer into
the Tax Compliance and Administration Fund. The Department, at
the time of each monthly disbursement to the District, shall
prepare and certify to the State Comptroller the amount to be
transferred into the Tax Compliance and Administration Fund
under this subsection. Within 10 days after receipt by the
Comptroller of the disbursement certification to the District
and the Tax Compliance and Administration Fund provided for in
this Section to be given to the Comptroller by the Department,
the Comptroller shall cause the orders to be drawn for the
respective amounts in accordance with directions contained in
the certification.
    (d) For the purpose of determining whether a tax authorized
under this Section is applicable, a retail sale by a producer
of coal or another mineral mined in Illinois is a sale at
retail at the place where the coal or other mineral mined in
Illinois is extracted from the earth. This paragraph does not
apply to coal or another mineral when it is delivered or
shipped by the seller to the purchaser at a point outside
Illinois so that the sale is exempt under the United States
Constitution as a sale in interstate or foreign commerce.
    (e) Nothing in this Section shall be construed to authorize
the board to impose a tax upon the privilege of engaging in any
business that under the Constitution of the United States may
not be made the subject of taxation by this State.
    (f) An ordinance imposing a tax under this Section or an
ordinance extending the imposition of a tax to an additional
county or counties shall be certified by the board and filed
with the Department of Revenue either (i) on or before the
first day of April, whereupon the Department shall proceed to
administer and enforce the tax as of the first day of July next
following the filing; or (ii) on or before the first day of
October, whereupon the Department shall proceed to administer
and enforce the tax as of the first day of January next
following the filing.
    (g) When certifying the amount of a monthly disbursement to
the District under this Section, the Department shall increase
or decrease the amounts by an amount necessary to offset any
misallocation of previous disbursements. The offset amount
shall be the amount erroneously disbursed within the previous 6
months from the time a misallocation is discovered.
(Source: P.A. 98-1098, eff. 8-26-14; 99-217, eff. 7-31-15.)
 
    Section 35-35. The Local Mass Transit District Act is
amended by changing Section 5.01 as follows:
 
    (70 ILCS 3610/5.01)   (from Ch. 111 2/3, par. 355.01)
    Sec. 5.01. Metro East Mass Transit District; use and
occupation taxes.
    (a) The Board of Trustees of any Metro East Mass Transit
District may, by ordinance adopted with the concurrence of
two-thirds of the then trustees, impose throughout the District
any or all of the taxes and fees provided in this Section. All
taxes and fees imposed under this Section shall be used only
for public mass transportation systems, and the amount used to
provide mass transit service to unserved areas of the District
shall be in the same proportion to the total proceeds as the
number of persons residing in the unserved areas is to the
total population of the District. Except as otherwise provided
in this Act, taxes imposed under this Section and civil
penalties imposed incident thereto shall be collected and
enforced by the State Department of Revenue. The Department
shall have the power to administer and enforce the taxes and to
determine all rights for refunds for erroneous payments of the
taxes.
    (b) The Board may impose a Metro East Mass Transit District
Retailers' Occupation Tax upon all persons engaged in the
business of selling tangible personal property at retail in the
district at a rate of 1/4 of 1%, or as authorized under
subsection (d-5) of this Section, of the gross receipts from
the sales made in the course of such business within the
district. The tax imposed under this Section and all civil
penalties that may be assessed as an incident thereof shall be
collected and enforced by the State Department of Revenue. The
Department shall have full power to administer and enforce this
Section; to collect all taxes and penalties so collected in the
manner hereinafter provided; and to determine all rights to
credit memoranda arising on account of the erroneous payment of
tax or penalty hereunder. In the administration of, and
compliance with, this Section, the Department and persons who
are subject to this Section shall have the same rights,
remedies, privileges, immunities, powers and duties, and be
subject to the same conditions, restrictions, limitations,
penalties, exclusions, exemptions and definitions of terms and
employ the same modes of procedure, as are prescribed in
Sections 1, 1a, 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65
(in respect to all provisions therein other than the State rate
of tax), 2c, 3 (except as to the disposition of taxes and
penalties collected), 4, 5, 5a, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j,
5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12, 13, and 14 of
the Retailers' Occupation Tax Act and Section 3-7 of the
Uniform Penalty and Interest Act, as fully as if those
provisions were set forth herein.
    Persons subject to any tax imposed under the Section may
reimburse themselves for their seller's tax liability
hereunder by separately stating the tax as an additional
charge, which charge may be stated in combination, in a single
amount, with State taxes that sellers are required to collect
under the Use Tax Act, in accordance with such bracket
schedules as the Department may prescribe.
    Whenever the Department determines that a refund should be
made under this Section to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause the warrant to be drawn for the
amount specified, and to the person named, in the notification
from the Department. The refund shall be paid by the State
Treasurer out of the Metro East Mass Transit District tax fund
established under paragraph (h) of this Section.
    If a tax is imposed under this subsection (b), a tax shall
also be imposed under subsections (c) and (d) of this Section.
    For the purpose of determining whether a tax authorized
under this Section is applicable, a retail sale, by a producer
of coal or other mineral mined in Illinois, is a sale at retail
at the place where the coal or other mineral mined in Illinois
is extracted from the earth. This paragraph does not apply to
coal or other mineral when it is delivered or shipped by the
seller to the purchaser at a point outside Illinois so that the
sale is exempt under the Federal Constitution as a sale in
interstate or foreign commerce.
    No tax shall be imposed or collected under this subsection
on the sale of a motor vehicle in this State to a resident of
another state if that motor vehicle will not be titled in this
State.
    Nothing in this Section shall be construed to authorize the
Metro East Mass Transit District to impose a tax upon the
privilege of engaging in any business which under the
Constitution of the United States may not be made the subject
of taxation by this State.
    (c) If a tax has been imposed under subsection (b), a Metro
East Mass Transit District Service Occupation Tax shall also be
imposed upon all persons engaged, in the district, in the
business of making sales of service, who, as an incident to
making those sales of service, transfer tangible personal
property within the District, either in the form of tangible
personal property or in the form of real estate as an incident
to a sale of service. The tax rate shall be 1/4%, or as
authorized under subsection (d-5) of this Section, of the
selling price of tangible personal property so transferred
within the district. The tax imposed under this paragraph and
all civil penalties that may be assessed as an incident thereof
shall be collected and enforced by the State Department of
Revenue. The Department shall have full power to administer and
enforce this paragraph; to collect all taxes and penalties due
hereunder; to dispose of taxes and penalties so collected in
the manner hereinafter provided; and to determine all rights to
credit memoranda arising on account of the erroneous payment of
tax or penalty hereunder. In the administration of, and
compliance with this paragraph, the Department and persons who
are subject to this paragraph shall have the same rights,
remedies, privileges, immunities, powers and duties, and be
subject to the same conditions, restrictions, limitations,
penalties, exclusions, exemptions and definitions of terms and
employ the same modes of procedure as are prescribed in
Sections 1a-1, 2 (except that the reference to State in the
definition of supplier maintaining a place of business in this
State shall mean the Authority), 2a, 3 through 3-50 (in respect
to all provisions therein other than the State rate of tax), 4
(except that the reference to the State shall be to the
Authority), 5, 7, 8 (except that the jurisdiction to which the
tax shall be a debt to the extent indicated in that Section 8
shall be the District), 9 (except as to the disposition of
taxes and penalties collected, and except that the returned
merchandise credit for this tax may not be taken against any
State tax), 10, 11, 12 (except the reference therein to Section
2b of the Retailers' Occupation Tax Act), 13 (except that any
reference to the State shall mean the District), the first
paragraph of Section 15, 16, 17, 18, 19 and 20 of the Service
Occupation Tax Act and Section 3-7 of the Uniform Penalty and
Interest Act, as fully as if those provisions were set forth
herein.
    Persons subject to any tax imposed under the authority
granted in this paragraph may reimburse themselves for their
serviceman's tax liability hereunder by separately stating the
tax as an additional charge, which charge may be stated in
combination, in a single amount, with State tax that servicemen
are authorized to collect under the Service Use Tax Act, in
accordance with such bracket schedules as the Department may
prescribe.
    Whenever the Department determines that a refund should be
made under this paragraph to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause the warrant to be drawn for the
amount specified, and to the person named, in the notification
from the Department. The refund shall be paid by the State
Treasurer out of the Metro East Mass Transit District tax fund
established under paragraph (h) of this Section.
    Nothing in this paragraph shall be construed to authorize
the District to impose a tax upon the privilege of engaging in
any business which under the Constitution of the United States
may not be made the subject of taxation by the State.
    (d) If a tax has been imposed under subsection (b), a Metro
East Mass Transit District Use Tax shall also be imposed upon
the privilege of using, in the district, any item of tangible
personal property that is purchased outside the district at
retail from a retailer, and that is titled or registered with
an agency of this State's government, at a rate of 1/4%, or as
authorized under subsection (d-5) of this Section, of the
selling price of the tangible personal property within the
District, as "selling price" is defined in the Use Tax Act. The
tax shall be collected from persons whose Illinois address for
titling or registration purposes is given as being in the
District. The tax shall be collected by the Department of
Revenue for the Metro East Mass Transit District. The tax must
be paid to the State, or an exemption determination must be
obtained from the Department of Revenue, before the title or
certificate of registration for the property may be issued. The
tax or proof of exemption may be transmitted to the Department
by way of the State agency with which, or the State officer
with whom, the tangible personal property must be titled or
registered if the Department and the State agency or State
officer determine that this procedure will expedite the
processing of applications for title or registration.
    The Department shall have full power to administer and
enforce this paragraph; to collect all taxes, penalties and
interest due hereunder; to dispose of taxes, penalties and
interest so collected in the manner hereinafter provided; and
to determine all rights to credit memoranda or refunds arising
on account of the erroneous payment of tax, penalty or interest
hereunder. In the administration of, and compliance with, this
paragraph, the Department and persons who are subject to this
paragraph shall have the same rights, remedies, privileges,
immunities, powers and duties, and be subject to the same
conditions, restrictions, limitations, penalties, exclusions,
exemptions and definitions of terms and employ the same modes
of procedure, as are prescribed in Sections 2 (except the
definition of "retailer maintaining a place of business in this
State"), 3 through 3-80 (except provisions pertaining to the
State rate of tax, and except provisions concerning collection
or refunding of the tax by retailers), 4, 11, 12, 12a, 14, 15,
19 (except the portions pertaining to claims by retailers and
except the last paragraph concerning refunds), 20, 21 and 22 of
the Use Tax Act and Section 3-7 of the Uniform Penalty and
Interest Act, that are not inconsistent with this paragraph, as
fully as if those provisions were set forth herein.
    Whenever the Department determines that a refund should be
made under this paragraph to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause the order to be drawn for the
amount specified, and to the person named, in the notification
from the Department. The refund shall be paid by the State
Treasurer out of the Metro East Mass Transit District tax fund
established under paragraph (h) of this Section.
    (d-5) (A) The county board of any county participating in
the Metro East Mass Transit District may authorize, by
ordinance, a referendum on the question of whether the tax
rates for the Metro East Mass Transit District Retailers'
Occupation Tax, the Metro East Mass Transit District Service
Occupation Tax, and the Metro East Mass Transit District Use
Tax for the District should be increased from 0.25% to 0.75%.
Upon adopting the ordinance, the county board shall certify the
proposition to the proper election officials who shall submit
the proposition to the voters of the District at the next
election, in accordance with the general election law.
    The proposition shall be in substantially the following
form:
        Shall the tax rates for the Metro East Mass Transit
    District Retailers' Occupation Tax, the Metro East Mass
    Transit District Service Occupation Tax, and the Metro East
    Mass Transit District Use Tax be increased from 0.25% to
    0.75%?
    (B) Two thousand five hundred electors of any Metro East
Mass Transit District may petition the Chief Judge of the
Circuit Court, or any judge of that Circuit designated by the
Chief Judge, in which that District is located to cause to be
submitted to a vote of the electors the question whether the
tax rates for the Metro East Mass Transit District Retailers'
Occupation Tax, the Metro East Mass Transit District Service
Occupation Tax, and the Metro East Mass Transit District Use
Tax for the District should be increased from 0.25% to 0.75%.
    Upon submission of such petition the court shall set a date
not less than 10 nor more than 30 days thereafter for a hearing
on the sufficiency thereof. Notice of the filing of such
petition and of such date shall be given in writing to the
District and the County Clerk at least 7 days before the date
of such hearing.
    If such petition is found sufficient, the court shall enter
an order to submit that proposition at the next election, in
accordance with general election law.
    The form of the petition shall be in substantially the
following form: To the Circuit Court of the County of (name of
county):
        We, the undersigned electors of the (name of transit
    district), respectfully petition your honor to submit to a
    vote of the electors of (name of transit district) the
    following proposition:
        Shall the tax rates for the Metro East Mass Transit
    District Retailers' Occupation Tax, the Metro East Mass
    Transit District Service Occupation Tax, and the Metro East
    Mass Transit District Use Tax be increased from 0.25% to
    0.75%?
        Name                Address, with Street and Number.
..............................................................
..............................................................
    (C) The votes shall be recorded as "YES" or "NO". If a
majority of all votes cast on the proposition are for the
increase in the tax rates, the Metro East Mass Transit District
shall begin imposing the increased rates in the District, and
the Department of Revenue shall begin collecting the increased
amounts, as provided under this Section. An ordinance imposing
or discontinuing a tax hereunder or effecting a change in the
rate thereof shall be adopted and a certified copy thereof
filed with the Department on or before the first day of
October, whereupon the Department shall proceed to administer
and enforce this Section as of the first day of January next
following the adoption and filing, or on or before the first
day of April, whereupon the Department shall proceed to
administer and enforce this Section as of the first day of July
next following the adoption and filing.
    (D) If the voters have approved a referendum under this
subsection, before November 1, 1994, to increase the tax rate
under this subsection, the Metro East Mass Transit District
Board of Trustees may adopt by a majority vote an ordinance at
any time before January 1, 1995 that excludes from the rate
increase tangible personal property that is titled or
registered with an agency of this State's government. The
ordinance excluding titled or registered tangible personal
property from the rate increase must be filed with the
Department at least 15 days before its effective date. At any
time after adopting an ordinance excluding from the rate
increase tangible personal property that is titled or
registered with an agency of this State's government, the Metro
East Mass Transit District Board of Trustees may adopt an
ordinance applying the rate increase to that tangible personal
property. The ordinance shall be adopted, and a certified copy
of that ordinance shall be filed with the Department, on or
before October 1, whereupon the Department shall proceed to
administer and enforce the rate increase against tangible
personal property titled or registered with an agency of this
State's government as of the following January 1. After
December 31, 1995, any reimposed rate increase in effect under
this subsection shall no longer apply to tangible personal
property titled or registered with an agency of this State's
government. Beginning January 1, 1996, the Board of Trustees of
any Metro East Mass Transit District may never reimpose a
previously excluded tax rate increase on tangible personal
property titled or registered with an agency of this State's
government. After July 1, 2004, if the voters have approved a
referendum under this subsection to increase the tax rate under
this subsection, the Metro East Mass Transit District Board of
Trustees may adopt by a majority vote an ordinance that
excludes from the rate increase tangible personal property that
is titled or registered with an agency of this State's
government. The ordinance excluding titled or registered
tangible personal property from the rate increase shall be
adopted, and a certified copy of that ordinance shall be filed
with the Department on or before October 1, whereupon the
Department shall administer and enforce this exclusion from the
rate increase as of the following January 1, or on or before
April 1, whereupon the Department shall administer and enforce
this exclusion from the rate increase as of the following July
1. The Board of Trustees of any Metro East Mass Transit
District may never reimpose a previously excluded tax rate
increase on tangible personal property titled or registered
with an agency of this State's government.
    (d-6) If the Board of Trustees of any Metro East Mass
Transit District has imposed a rate increase under subsection
(d-5) and filed an ordinance with the Department of Revenue
excluding titled property from the higher rate, then that Board
may, by ordinance adopted with the concurrence of two-thirds of
the then trustees, impose throughout the District a fee. The
fee on the excluded property shall not exceed $20 per retail
transaction or an amount equal to the amount of tax excluded,
whichever is less, on tangible personal property that is titled
or registered with an agency of this State's government.
Beginning July 1, 2004, the fee shall apply only to titled
property that is subject to either the Metro East Mass Transit
District Retailers' Occupation Tax or the Metro East Mass
Transit District Service Occupation Tax. No fee shall be
imposed or collected under this subsection on the sale of a
motor vehicle in this State to a resident of another state if
that motor vehicle will not be titled in this State.
    (d-7) Until June 30, 2004, if a fee has been imposed under
subsection (d-6), a fee shall also be imposed upon the
privilege of using, in the district, any item of tangible
personal property that is titled or registered with any agency
of this State's government, in an amount equal to the amount of
the fee imposed under subsection (d-6).
    (d-7.1) Beginning July 1, 2004, any fee imposed by the
Board of Trustees of any Metro East Mass Transit District under
subsection (d-6) and all civil penalties that may be assessed
as an incident of the fees shall be collected and enforced by
the State Department of Revenue. Reference to "taxes" in this
Section shall be construed to apply to the administration,
payment, and remittance of all fees under this Section. For
purposes of any fee imposed under subsection (d-6), 4% of the
fee, penalty, and interest received by the Department in the
first 12 months that the fee is collected and enforced by the
Department and 2% of the fee, penalty, and interest following
the first 12 months shall be deposited into the Tax Compliance
and Administration Fund and shall be used by the Department,
subject to appropriation, to cover the costs of the Department.
No retailers' discount shall apply to any fee imposed under
subsection (d-6).
    (d-8) No item of titled property shall be subject to both
the higher rate approved by referendum, as authorized under
subsection (d-5), and any fee imposed under subsection (d-6) or
(d-7).
    (d-9) (Blank).
    (d-10) (Blank).
    (e) A certificate of registration issued by the State
Department of Revenue to a retailer under the Retailers'
Occupation Tax Act or under the Service Occupation Tax Act
shall permit the registrant to engage in a business that is
taxed under the tax imposed under paragraphs (b), (c) or (d) of
this Section and no additional registration shall be required
under the tax. A certificate issued under the Use Tax Act or
the Service Use Tax Act shall be applicable with regard to any
tax imposed under paragraph (c) of this Section.
    (f) (Blank).
    (g) Any ordinance imposing or discontinuing any tax under
this Section shall be adopted and a certified copy thereof
filed with the Department on or before June 1, whereupon the
Department of Revenue shall proceed to administer and enforce
this Section on behalf of the Metro East Mass Transit District
as of September 1 next following such adoption and filing.
Beginning January 1, 1992, an ordinance or resolution imposing
or discontinuing the tax hereunder shall be adopted and a
certified copy thereof filed with the Department on or before
the first day of July, whereupon the Department shall proceed
to administer and enforce this Section as of the first day of
October next following such adoption and filing. Beginning
January 1, 1993, except as provided in subsection (d-5) of this
Section, an ordinance or resolution imposing or discontinuing
the tax hereunder shall be adopted and a certified copy thereof
filed with the Department on or before the first day of
October, whereupon the Department shall proceed to administer
and enforce this Section as of the first day of January next
following such adoption and filing, or, beginning January 1,
2004, on or before the first day of April, whereupon the
Department shall proceed to administer and enforce this Section
as of the first day of July next following the adoption and
filing.
    (h) Except as provided in subsection (d-7.1), the State
Department of Revenue shall, upon collecting any taxes as
provided in this Section, pay the taxes over to the State
Treasurer as trustee for the District. The taxes shall be held
in a trust fund outside the State Treasury.
    As soon as possible after the first day of each month,
beginning January 1, 2011, upon certification of the Department
of Revenue, the Comptroller shall order transferred, and the
Treasurer shall transfer, to the STAR Bonds Revenue Fund the
local sales tax increment, as defined in the Innovation
Development and Economy Act, collected under this Section
during the second preceding calendar month for sales within a
STAR bond district. The Department shall make this
certification only if the local mass transit district imposes a
tax on real property as provided in the definition of "local
sales taxes" under the Innovation Development and Economy Act.
    After the monthly transfer to the STAR Bonds Revenue Fund,
on or before the 25th day of each calendar month, the State
Department of Revenue shall prepare and certify to the
Comptroller of the State of Illinois the amount to be paid to
the District, which shall be the amount (not including credit
memoranda) collected under this Section during the second
preceding calendar month by the Department plus an amount the
Department determines is necessary to offset any amounts that
were erroneously paid to a different taxing body, and not
including any amount equal to the amount of refunds made during
the second preceding calendar month by the Department on behalf
of the District, and not including any amount that the
Department determines is necessary to offset any amounts that
were payable to a different taxing body but were erroneously
paid to the District, and less any amounts that are transferred
to the STAR Bonds Revenue Fund, less 2% of the remainder, which
the Department shall transfer into the Tax Compliance and
Administration Fund. The Department, at the time of each
monthly disbursement to the District, shall prepare and certify
to the State Comptroller the amount to be transferred into the
Tax Compliance and Administration Fund under this subsection.
Within 10 days after receipt by the Comptroller of the
certification of the amount to be paid to the District and the
Tax Compliance and Administration Fund, the Comptroller shall
cause an order to be drawn for payment for the amount in
accordance with the direction in the certification.
(Source: P.A. 98-298, eff. 8-9-13; 99-217, eff. 7-31-15.)
 
    Section 35-40. The Regional Transportation Authority Act
is amended by changing Section 4.03 as follows:
 
    (70 ILCS 3615/4.03)  (from Ch. 111 2/3, par. 704.03)
    Sec. 4.03. Taxes.
    (a) In order to carry out any of the powers or purposes of
the Authority, the Board may by ordinance adopted with the
concurrence of 12 of the then Directors, impose throughout the
metropolitan region any or all of the taxes provided in this
Section. Except as otherwise provided in this Act, taxes
imposed under this Section and civil penalties imposed incident
thereto shall be collected and enforced by the State Department
of Revenue. The Department shall have the power to administer
and enforce the taxes and to determine all rights for refunds
for erroneous payments of the taxes. Nothing in Public Act
95-708 is intended to invalidate any taxes currently imposed by
the Authority. The increased vote requirements to impose a tax
shall only apply to actions taken after January 1, 2008 (the
effective date of Public Act 95-708).
    (b) The Board may impose a public transportation tax upon
all persons engaged in the metropolitan region in the business
of selling at retail motor fuel for operation of motor vehicles
upon public highways. The tax shall be at a rate not to exceed
5% of the gross receipts from the sales of motor fuel in the
course of the business. As used in this Act, the term "motor
fuel" shall have the same meaning as in the Motor Fuel Tax Law.
The Board may provide for details of the tax. The provisions of
any tax shall conform, as closely as may be practicable, to the
provisions of the Municipal Retailers Occupation Tax Act,
including without limitation, conformity to penalties with
respect to the tax imposed and as to the powers of the State
Department of Revenue to promulgate and enforce rules and
regulations relating to the administration and enforcement of
the provisions of the tax imposed, except that reference in the
Act to any municipality shall refer to the Authority and the
tax shall be imposed only with regard to receipts from sales of
motor fuel in the metropolitan region, at rates as limited by
this Section.
    (c) In connection with the tax imposed under paragraph (b)
of this Section the Board may impose a tax upon the privilege
of using in the metropolitan region motor fuel for the
operation of a motor vehicle upon public highways, the tax to
be at a rate not in excess of the rate of tax imposed under
paragraph (b) of this Section. The Board may provide for
details of the tax.
    (d) The Board may impose a motor vehicle parking tax upon
the privilege of parking motor vehicles at off-street parking
facilities in the metropolitan region at which a fee is
charged, and may provide for reasonable classifications in and
exemptions to the tax, for administration and enforcement
thereof and for civil penalties and refunds thereunder and may
provide criminal penalties thereunder, the maximum penalties
not to exceed the maximum criminal penalties provided in the
Retailers' Occupation Tax Act. The Authority may collect and
enforce the tax itself or by contract with any unit of local
government. The State Department of Revenue shall have no
responsibility for the collection and enforcement unless the
Department agrees with the Authority to undertake the
collection and enforcement. As used in this paragraph, the term
"parking facility" means a parking area or structure having
parking spaces for more than 2 vehicles at which motor vehicles
are permitted to park in return for an hourly, daily, or other
periodic fee, whether publicly or privately owned, but does not
include parking spaces on a public street, the use of which is
regulated by parking meters.
    (e) The Board may impose a Regional Transportation
Authority Retailers' Occupation Tax upon all persons engaged in
the business of selling tangible personal property at retail in
the metropolitan region. In Cook County the tax rate shall be
1.25% of the gross receipts from sales of food for human
consumption that is to be consumed off the premises where it is
sold (other than alcoholic beverages, soft drinks and food that
has been prepared for immediate consumption) and prescription
and nonprescription medicines, drugs, medical appliances and
insulin, urine testing materials, syringes and needles used by
diabetics, and 1% of the gross receipts from other taxable
sales made in the course of that business. In DuPage, Kane,
Lake, McHenry, and Will Counties, the tax rate shall be 0.75%
of the gross receipts from all taxable sales made in the course
of that business. The tax imposed under this Section and all
civil penalties that may be assessed as an incident thereof
shall be collected and enforced by the State Department of
Revenue. The Department shall have full power to administer and
enforce this Section; to collect all taxes and penalties so
collected in the manner hereinafter provided; and to determine
all rights to credit memoranda arising on account of the
erroneous payment of tax or penalty hereunder. In the
administration of, and compliance with this Section, the
Department and persons who are subject to this Section shall
have the same rights, remedies, privileges, immunities, powers
and duties, and be subject to the same conditions,
restrictions, limitations, penalties, exclusions, exemptions
and definitions of terms, and employ the same modes of
procedure, as are prescribed in Sections 1, 1a, 1a-1, 1c, 1d,
1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all provisions
therein other than the State rate of tax), 2c, 3 (except as to
the disposition of taxes and penalties collected), 4, 5, 5a,
5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d,
7, 8, 9, 10, 11, 12 and 13 of the Retailers' Occupation Tax Act
and Section 3-7 of the Uniform Penalty and Interest Act, as
fully as if those provisions were set forth herein.
    Persons subject to any tax imposed under the authority
granted in this Section may reimburse themselves for their
seller's tax liability hereunder by separately stating the tax
as an additional charge, which charge may be stated in
combination in a single amount with State taxes that sellers
are required to collect under the Use Tax Act, under any
bracket schedules the Department may prescribe.
    Whenever the Department determines that a refund should be
made under this Section to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause the warrant to be drawn for the
amount specified, and to the person named, in the notification
from the Department. The refund shall be paid by the State
Treasurer out of the Regional Transportation Authority tax fund
established under paragraph (n) of this Section.
    If a tax is imposed under this subsection (e), a tax shall
also be imposed under subsections (f) and (g) of this Section.
    For the purpose of determining whether a tax authorized
under this Section is applicable, a retail sale by a producer
of coal or other mineral mined in Illinois, is a sale at retail
at the place where the coal or other mineral mined in Illinois
is extracted from the earth. This paragraph does not apply to
coal or other mineral when it is delivered or shipped by the
seller to the purchaser at a point outside Illinois so that the
sale is exempt under the Federal Constitution as a sale in
interstate or foreign commerce.
    No tax shall be imposed or collected under this subsection
on the sale of a motor vehicle in this State to a resident of
another state if that motor vehicle will not be titled in this
State.
    Nothing in this Section shall be construed to authorize the
Regional Transportation Authority to impose a tax upon the
privilege of engaging in any business that under the
Constitution of the United States may not be made the subject
of taxation by this State.
    (f) If a tax has been imposed under paragraph (e), a
Regional Transportation Authority Service Occupation Tax shall
also be imposed upon all persons engaged, in the metropolitan
region in the business of making sales of service, who as an
incident to making the sales of service, transfer tangible
personal property within the metropolitan region, either in the
form of tangible personal property or in the form of real
estate as an incident to a sale of service. In Cook County, the
tax rate shall be: (1) 1.25% of the serviceman's cost price of
food prepared for immediate consumption and transferred
incident to a sale of service subject to the service occupation
tax by an entity licensed under the Hospital Licensing Act, the
Nursing Home Care Act, the Specialized Mental Health
Rehabilitation Act of 2013, the ID/DD Community Care Act, or
the MC/DD Act that is located in the metropolitan region; (2)
1.25% of the selling price of food for human consumption that
is to be consumed off the premises where it is sold (other than
alcoholic beverages, soft drinks and food that has been
prepared for immediate consumption) and prescription and
nonprescription medicines, drugs, medical appliances and
insulin, urine testing materials, syringes and needles used by
diabetics; and (3) 1% of the selling price from other taxable
sales of tangible personal property transferred. In DuPage,
Kane, Lake, McHenry and Will Counties the rate shall be 0.75%
of the selling price of all tangible personal property
transferred.
    The tax imposed under this paragraph and all civil
penalties that may be assessed as an incident thereof shall be
collected and enforced by the State Department of Revenue. The
Department shall have full power to administer and enforce this
paragraph; to collect all taxes and penalties due hereunder; to
dispose of taxes and penalties collected in the manner
hereinafter provided; and to determine all rights to credit
memoranda arising on account of the erroneous payment of tax or
penalty hereunder. In the administration of and compliance with
this paragraph, the Department and persons who are subject to
this paragraph shall have the same rights, remedies,
privileges, immunities, powers and duties, and be subject to
the same conditions, restrictions, limitations, penalties,
exclusions, exemptions and definitions of terms, and employ the
same modes of procedure, as are prescribed in Sections 1a-1, 2,
2a, 3 through 3-50 (in respect to all provisions therein other
than the State rate of tax), 4 (except that the reference to
the State shall be to the Authority), 5, 7, 8 (except that the
jurisdiction to which the tax shall be a debt to the extent
indicated in that Section 8 shall be the Authority), 9 (except
as to the disposition of taxes and penalties collected, and
except that the returned merchandise credit for this tax may
not be taken against any State tax), 10, 11, 12 (except the
reference therein to Section 2b of the Retailers' Occupation
Tax Act), 13 (except that any reference to the State shall mean
the Authority), the first paragraph of Section 15, 16, 17, 18,
19 and 20 of the Service Occupation Tax Act and Section 3-7 of
the Uniform Penalty and Interest Act, as fully as if those
provisions were set forth herein.
    Persons subject to any tax imposed under the authority
granted in this paragraph may reimburse themselves for their
serviceman's tax liability hereunder by separately stating the
tax as an additional charge, that charge may be stated in
combination in a single amount with State tax that servicemen
are authorized to collect under the Service Use Tax Act, under
any bracket schedules the Department may prescribe.
    Whenever the Department determines that a refund should be
made under this paragraph to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause the warrant to be drawn for the
amount specified, and to the person named in the notification
from the Department. The refund shall be paid by the State
Treasurer out of the Regional Transportation Authority tax fund
established under paragraph (n) of this Section.
    Nothing in this paragraph shall be construed to authorize
the Authority to impose a tax upon the privilege of engaging in
any business that under the Constitution of the United States
may not be made the subject of taxation by the State.
    (g) If a tax has been imposed under paragraph (e), a tax
shall also be imposed upon the privilege of using in the
metropolitan region, any item of tangible personal property
that is purchased outside the metropolitan region at retail
from a retailer, and that is titled or registered with an
agency of this State's government. In Cook County the tax rate
shall be 1% of the selling price of the tangible personal
property, as "selling price" is defined in the Use Tax Act. In
DuPage, Kane, Lake, McHenry and Will counties the tax rate
shall be 0.75% of the selling price of the tangible personal
property, as "selling price" is defined in the Use Tax Act. The
tax shall be collected from persons whose Illinois address for
titling or registration purposes is given as being in the
metropolitan region. The tax shall be collected by the
Department of Revenue for the Regional Transportation
Authority. The tax must be paid to the State, or an exemption
determination must be obtained from the Department of Revenue,
before the title or certificate of registration for the
property may be issued. The tax or proof of exemption may be
transmitted to the Department by way of the State agency with
which, or the State officer with whom, the tangible personal
property must be titled or registered if the Department and the
State agency or State officer determine that this procedure
will expedite the processing of applications for title or
registration.
    The Department shall have full power to administer and
enforce this paragraph; to collect all taxes, penalties and
interest due hereunder; to dispose of taxes, penalties and
interest collected in the manner hereinafter provided; and to
determine all rights to credit memoranda or refunds arising on
account of the erroneous payment of tax, penalty or interest
hereunder. In the administration of and compliance with this
paragraph, the Department and persons who are subject to this
paragraph shall have the same rights, remedies, privileges,
immunities, powers and duties, and be subject to the same
conditions, restrictions, limitations, penalties, exclusions,
exemptions and definitions of terms and employ the same modes
of procedure, as are prescribed in Sections 2 (except the
definition of "retailer maintaining a place of business in this
State"), 3 through 3-80 (except provisions pertaining to the
State rate of tax, and except provisions concerning collection
or refunding of the tax by retailers), 4, 11, 12, 12a, 14, 15,
19 (except the portions pertaining to claims by retailers and
except the last paragraph concerning refunds), 20, 21 and 22 of
the Use Tax Act, and are not inconsistent with this paragraph,
as fully as if those provisions were set forth herein.
    Whenever the Department determines that a refund should be
made under this paragraph to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause the order to be drawn for the
amount specified, and to the person named in the notification
from the Department. The refund shall be paid by the State
Treasurer out of the Regional Transportation Authority tax fund
established under paragraph (n) of this Section.
    (h) The Authority may impose a replacement vehicle tax of
$50 on any passenger car as defined in Section 1-157 of the
Illinois Vehicle Code purchased within the metropolitan region
by or on behalf of an insurance company to replace a passenger
car of an insured person in settlement of a total loss claim.
The tax imposed may not become effective before the first day
of the month following the passage of the ordinance imposing
the tax and receipt of a certified copy of the ordinance by the
Department of Revenue. The Department of Revenue shall collect
the tax for the Authority in accordance with Sections 3-2002
and 3-2003 of the Illinois Vehicle Code.
    The Department shall immediately pay over to the State
Treasurer, ex officio, as trustee, all taxes collected
hereunder.
    As soon as possible after the first day of each month,
beginning January 1, 2011, upon certification of the Department
of Revenue, the Comptroller shall order transferred, and the
Treasurer shall transfer, to the STAR Bonds Revenue Fund the
local sales tax increment, as defined in the Innovation
Development and Economy Act, collected under this Section
during the second preceding calendar month for sales within a
STAR bond district.
    After the monthly transfer to the STAR Bonds Revenue Fund,
on or before the 25th day of each calendar month, the
Department shall prepare and certify to the Comptroller the
disbursement of stated sums of money to the Authority. The
amount to be paid to the Authority shall be the amount
collected hereunder during the second preceding calendar month
by the Department, less any amount determined by the Department
to be necessary for the payment of refunds, and less any
amounts that are transferred to the STAR Bonds Revenue Fund.
Within 10 days after receipt by the Comptroller of the
disbursement certification to the Authority provided for in
this Section to be given to the Comptroller by the Department,
the Comptroller shall cause the orders to be drawn for that
amount in accordance with the directions contained in the
certification.
    (i) The Board may not impose any other taxes except as it
may from time to time be authorized by law to impose.
    (j) A certificate of registration issued by the State
Department of Revenue to a retailer under the Retailers'
Occupation Tax Act or under the Service Occupation Tax Act
shall permit the registrant to engage in a business that is
taxed under the tax imposed under paragraphs (b), (e), (f) or
(g) of this Section and no additional registration shall be
required under the tax. A certificate issued under the Use Tax
Act or the Service Use Tax Act shall be applicable with regard
to any tax imposed under paragraph (c) of this Section.
    (k) The provisions of any tax imposed under paragraph (c)
of this Section shall conform as closely as may be practicable
to the provisions of the Use Tax Act, including without
limitation conformity as to penalties with respect to the tax
imposed and as to the powers of the State Department of Revenue
to promulgate and enforce rules and regulations relating to the
administration and enforcement of the provisions of the tax
imposed. The taxes shall be imposed only on use within the
metropolitan region and at rates as provided in the paragraph.
    (l) The Board in imposing any tax as provided in paragraphs
(b) and (c) of this Section, shall, after seeking the advice of
the State Department of Revenue, provide means for retailers,
users or purchasers of motor fuel for purposes other than those
with regard to which the taxes may be imposed as provided in
those paragraphs to receive refunds of taxes improperly paid,
which provisions may be at variance with the refund provisions
as applicable under the Municipal Retailers Occupation Tax Act.
The State Department of Revenue may provide for certificates of
registration for users or purchasers of motor fuel for purposes
other than those with regard to which taxes may be imposed as
provided in paragraphs (b) and (c) of this Section to
facilitate the reporting and nontaxability of the exempt sales
or uses.
    (m) Any ordinance imposing or discontinuing any tax under
this Section shall be adopted and a certified copy thereof
filed with the Department on or before June 1, whereupon the
Department of Revenue shall proceed to administer and enforce
this Section on behalf of the Regional Transportation Authority
as of September 1 next following such adoption and filing.
Beginning January 1, 1992, an ordinance or resolution imposing
or discontinuing the tax hereunder shall be adopted and a
certified copy thereof filed with the Department on or before
the first day of July, whereupon the Department shall proceed
to administer and enforce this Section as of the first day of
October next following such adoption and filing. Beginning
January 1, 1993, an ordinance or resolution imposing,
increasing, decreasing, or discontinuing the tax hereunder
shall be adopted and a certified copy thereof filed with the
Department, whereupon the Department shall proceed to
administer and enforce this Section as of the first day of the
first month to occur not less than 60 days following such
adoption and filing. Any ordinance or resolution of the
Authority imposing a tax under this Section and in effect on
August 1, 2007 shall remain in full force and effect and shall
be administered by the Department of Revenue under the terms
and conditions and rates of tax established by such ordinance
or resolution until the Department begins administering and
enforcing an increased tax under this Section as authorized by
Public Act 95-708. The tax rates authorized by Public Act
95-708 are effective only if imposed by ordinance of the
Authority.
    (n) Except as otherwise provided in this subsection (n),
the The State Department of Revenue shall, upon collecting any
taxes as provided in this Section, pay the taxes over to the
State Treasurer as trustee for the Authority. The taxes shall
be held in a trust fund outside the State Treasury. On or
before the 25th day of each calendar month, the State
Department of Revenue shall prepare and certify to the
Comptroller of the State of Illinois and to the Authority (i)
the amount of taxes collected in each County other than Cook
County in the metropolitan region, (ii) the amount of taxes
collected within the City of Chicago, and (iii) the amount
collected in that portion of Cook County outside of Chicago,
each amount less the amount necessary for the payment of
refunds to taxpayers located in those areas described in items
(i), (ii), and (iii), and less 2% of the remainder, which shall
be transferred from the trust fund into the Tax Compliance and
Administration Fund. The Department, at the time of each
monthly disbursement to the Authority, shall prepare and
certify to the State Comptroller the amount to be transferred
into the Tax Compliance and Administration Fund under this
subsection. Within 10 days after receipt by the Comptroller of
the certification of the amounts, the Comptroller shall cause
an order to be drawn for the transfer of the amount certified
into the Tax Compliance and Administration Fund and the payment
of two-thirds of the amounts certified in item (i) of this
subsection to the Authority and one-third of the amounts
certified in item (i) of this subsection to the respective
counties other than Cook County and the amount certified in
items (ii) and (iii) of this subsection to the Authority.
    In addition to the disbursement required by the preceding
paragraph, an allocation shall be made in July 1991 and each
year thereafter to the Regional Transportation Authority. The
allocation shall be made in an amount equal to the average
monthly distribution during the preceding calendar year
(excluding the 2 months of lowest receipts) and the allocation
shall include the amount of average monthly distribution from
the Regional Transportation Authority Occupation and Use Tax
Replacement Fund. The distribution made in July 1992 and each
year thereafter under this paragraph and the preceding
paragraph shall be reduced by the amount allocated and
disbursed under this paragraph in the preceding calendar year.
The Department of Revenue shall prepare and certify to the
Comptroller for disbursement the allocations made in
accordance with this paragraph.
    (o) Failure to adopt a budget ordinance or otherwise to
comply with Section 4.01 of this Act or to adopt a Five-year
Capital Program or otherwise to comply with paragraph (b) of
Section 2.01 of this Act shall not affect the validity of any
tax imposed by the Authority otherwise in conformity with law.
    (p) At no time shall a public transportation tax or motor
vehicle parking tax authorized under paragraphs (b), (c) and
(d) of this Section be in effect at the same time as any
retailers' occupation, use or service occupation tax
authorized under paragraphs (e), (f) and (g) of this Section is
in effect.
    Any taxes imposed under the authority provided in
paragraphs (b), (c) and (d) shall remain in effect only until
the time as any tax authorized by paragraphs (e), (f) or (g) of
this Section are imposed and becomes effective. Once any tax
authorized by paragraphs (e), (f) or (g) is imposed the Board
may not reimpose taxes as authorized in paragraphs (b), (c) and
(d) of the Section unless any tax authorized by paragraphs (e),
(f) or (g) of this Section becomes ineffective by means other
than an ordinance of the Board.
    (q) Any existing rights, remedies and obligations
(including enforcement by the Regional Transportation
Authority) arising under any tax imposed under paragraphs (b),
(c) or (d) of this Section shall not be affected by the
imposition of a tax under paragraphs (e), (f) or (g) of this
Section.
(Source: P.A. 98-104, eff. 7-22-13; 99-180, eff. 7-29-15;
99-217, eff. 7-31-15; 99-642, eff. 7-28-16.)
 
    Section 35-45. The Water Commission Act of 1985 is amended
by changing Section 4 as follows:
 
    (70 ILCS 3720/4)  (from Ch. 111 2/3, par. 254)
    Sec. 4. Taxes.
    (a) The board of commissioners of any county water
commission may, by ordinance, impose throughout the territory
of the commission any or all of the taxes provided in this
Section for its corporate purposes. However, no county water
commission may impose any such tax unless the commission
certifies the proposition of imposing the tax to the proper
election officials, who shall submit the proposition to the
voters residing in the territory at an election in accordance
with the general election law, and the proposition has been
approved by a majority of those voting on the proposition.
    The proposition shall be in the form provided in Section 5
or shall be substantially in the following form:
-------------------------------------------------------------
    Shall the (insert corporate
name of county water commission)           YES
impose (state type of tax or         ------------------------
taxes to be imposed) at the                NO
rate of 1/4%?
-------------------------------------------------------------
    Taxes imposed under this Section and civil penalties
imposed incident thereto shall be collected and enforced by the
State Department of Revenue. The Department shall have the
power to administer and enforce the taxes and to determine all
rights for refunds for erroneous payments of the taxes.
    (b) The board of commissioners may impose a County Water
Commission Retailers' Occupation Tax upon all persons engaged
in the business of selling tangible personal property at retail
in the territory of the commission at a rate of 1/4% of the
gross receipts from the sales made in the course of such
business within the territory. The tax imposed under this
paragraph and all civil penalties that may be assessed as an
incident thereof shall be collected and enforced by the State
Department of Revenue. The Department shall have full power to
administer and enforce this paragraph; to collect all taxes and
penalties due hereunder; to dispose of taxes and penalties so
collected in the manner hereinafter provided; and to determine
all rights to credit memoranda arising on account of the
erroneous payment of tax or penalty hereunder. In the
administration of, and compliance with, this paragraph, the
Department and persons who are subject to this paragraph shall
have the same rights, remedies, privileges, immunities, powers
and duties, and be subject to the same conditions,
restrictions, limitations, penalties, exclusions, exemptions
and definitions of terms, and employ the same modes of
procedure, as are prescribed in Sections 1, 1a, 1a-1, 1c, 1d,
1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all provisions
therein other than the State rate of tax except that food for
human consumption that is to be consumed off the premises where
it is sold (other than alcoholic beverages, soft drinks, and
food that has been prepared for immediate consumption) and
prescription and nonprescription medicine, drugs, medical
appliances and insulin, urine testing materials, syringes, and
needles used by diabetics, for human use, shall not be subject
to tax hereunder), 2c, 3 (except as to the disposition of taxes
and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h,
5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 and 13 of
the Retailers' Occupation Tax Act and Section 3-7 of the
Uniform Penalty and Interest Act, as fully as if those
provisions were set forth herein.
    Persons subject to any tax imposed under the authority
granted in this paragraph may reimburse themselves for their
seller's tax liability hereunder by separately stating the tax
as an additional charge, which charge may be stated in
combination, in a single amount, with State taxes that sellers
are required to collect under the Use Tax Act and under
subsection (e) of Section 4.03 of the Regional Transportation
Authority Act, in accordance with such bracket schedules as the
Department may prescribe.
    Whenever the Department determines that a refund should be
made under this paragraph to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause the warrant to be drawn for the
amount specified, and to the person named, in the notification
from the Department. The refund shall be paid by the State
Treasurer out of a county water commission tax fund established
under paragraph (g) of this Section.
    For the purpose of determining whether a tax authorized
under this paragraph is applicable, a retail sale by a producer
of coal or other mineral mined in Illinois is a sale at retail
at the place where the coal or other mineral mined in Illinois
is extracted from the earth. This paragraph does not apply to
coal or other mineral when it is delivered or shipped by the
seller to the purchaser at a point outside Illinois so that the
sale is exempt under the Federal Constitution as a sale in
interstate or foreign commerce.
    If a tax is imposed under this subsection (b) a tax shall
also be imposed under subsections (c) and (d) of this Section.
    No tax shall be imposed or collected under this subsection
on the sale of a motor vehicle in this State to a resident of
another state if that motor vehicle will not be titled in this
State.
    Nothing in this paragraph shall be construed to authorize a
county water commission to impose a tax upon the privilege of
engaging in any business which under the Constitution of the
United States may not be made the subject of taxation by this
State.
    (c) If a tax has been imposed under subsection (b), a
County Water Commission Service Occupation Tax shall also be
imposed upon all persons engaged, in the territory of the
commission, in the business of making sales of service, who, as
an incident to making the sales of service, transfer tangible
personal property within the territory. The tax rate shall be
1/4% of the selling price of tangible personal property so
transferred within the territory. The tax imposed under this
paragraph and all civil penalties that may be assessed as an
incident thereof shall be collected and enforced by the State
Department of Revenue. The Department shall have full power to
administer and enforce this paragraph; to collect all taxes and
penalties due hereunder; to dispose of taxes and penalties so
collected in the manner hereinafter provided; and to determine
all rights to credit memoranda arising on account of the
erroneous payment of tax or penalty hereunder. In the
administration of, and compliance with, this paragraph, the
Department and persons who are subject to this paragraph shall
have the same rights, remedies, privileges, immunities, powers
and duties, and be subject to the same conditions,
restrictions, limitations, penalties, exclusions, exemptions
and definitions of terms, and employ the same modes of
procedure, as are prescribed in Sections 1a-1, 2 (except that
the reference to State in the definition of supplier
maintaining a place of business in this State shall mean the
territory of the commission), 2a, 3 through 3-50 (in respect to
all provisions therein other than the State rate of tax except
that food for human consumption that is to be consumed off the
premises where it is sold (other than alcoholic beverages, soft
drinks, and food that has been prepared for immediate
consumption) and prescription and nonprescription medicines,
drugs, medical appliances and insulin, urine testing
materials, syringes, and needles used by diabetics, for human
use, shall not be subject to tax hereunder), 4 (except that the
reference to the State shall be to the territory of the
commission), 5, 7, 8 (except that the jurisdiction to which the
tax shall be a debt to the extent indicated in that Section 8
shall be the commission), 9 (except as to the disposition of
taxes and penalties collected and except that the returned
merchandise credit for this tax may not be taken against any
State tax), 10, 11, 12 (except the reference therein to Section
2b of the Retailers' Occupation Tax Act), 13 (except that any
reference to the State shall mean the territory of the
commission), the first paragraph of Section 15, 15.5, 16, 17,
18, 19 and 20 of the Service Occupation Tax Act as fully as if
those provisions were set forth herein.
    Persons subject to any tax imposed under the authority
granted in this paragraph may reimburse themselves for their
serviceman's tax liability hereunder by separately stating the
tax as an additional charge, which charge may be stated in
combination, in a single amount, with State tax that servicemen
are authorized to collect under the Service Use Tax Act, and
any tax for which servicemen may be liable under subsection (f)
of Section 4.03 of the Regional Transportation Authority Act,
in accordance with such bracket schedules as the Department may
prescribe.
    Whenever the Department determines that a refund should be
made under this paragraph to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause the warrant to be drawn for the
amount specified, and to the person named, in the notification
from the Department. The refund shall be paid by the State
Treasurer out of a county water commission tax fund established
under paragraph (g) of this Section.
    Nothing in this paragraph shall be construed to authorize a
county water commission to impose a tax upon the privilege of
engaging in any business which under the Constitution of the
United States may not be made the subject of taxation by the
State.
    (d) If a tax has been imposed under subsection (b), a tax
shall also imposed upon the privilege of using, in the
territory of the commission, any item of tangible personal
property that is purchased outside the territory at retail from
a retailer, and that is titled or registered with an agency of
this State's government, at a rate of 1/4% of the selling price
of the tangible personal property within the territory, as
"selling price" is defined in the Use Tax Act. The tax shall be
collected from persons whose Illinois address for titling or
registration purposes is given as being in the territory. The
tax shall be collected by the Department of Revenue for a
county water commission. The tax must be paid to the State, or
an exemption determination must be obtained from the Department
of Revenue, before the title or certificate of registration for
the property may be issued. The tax or proof of exemption may
be transmitted to the Department by way of the State agency
with which, or the State officer with whom, the tangible
personal property must be titled or registered if the
Department and the State agency or State officer determine that
this procedure will expedite the processing of applications for
title or registration.
    The Department shall have full power to administer and
enforce this paragraph; to collect all taxes, penalties and
interest due hereunder; to dispose of taxes, penalties and
interest so collected in the manner hereinafter provided; and
to determine all rights to credit memoranda or refunds arising
on account of the erroneous payment of tax, penalty or interest
hereunder. In the administration of, and compliance with this
paragraph, the Department and persons who are subject to this
paragraph shall have the same rights, remedies, privileges,
immunities, powers and duties, and be subject to the same
conditions, restrictions, limitations, penalties, exclusions,
exemptions and definitions of terms and employ the same modes
of procedure, as are prescribed in Sections 2 (except the
definition of "retailer maintaining a place of business in this
State"), 3 through 3-80 (except provisions pertaining to the
State rate of tax, and except provisions concerning collection
or refunding of the tax by retailers, and except that food for
human consumption that is to be consumed off the premises where
it is sold (other than alcoholic beverages, soft drinks, and
food that has been prepared for immediate consumption) and
prescription and nonprescription medicines, drugs, medical
appliances and insulin, urine testing materials, syringes, and
needles used by diabetics, for human use, shall not be subject
to tax hereunder), 4, 11, 12, 12a, 14, 15, 19 (except the
portions pertaining to claims by retailers and except the last
paragraph concerning refunds), 20, 21 and 22 of the Use Tax Act
and Section 3-7 of the Uniform Penalty and Interest Act that
are not inconsistent with this paragraph, as fully as if those
provisions were set forth herein.
    Whenever the Department determines that a refund should be
made under this paragraph to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause the order to be drawn for the
amount specified, and to the person named, in the notification
from the Department. The refund shall be paid by the State
Treasurer out of a county water commission tax fund established
under paragraph (g) of this Section.
    (e) A certificate of registration issued by the State
Department of Revenue to a retailer under the Retailers'
Occupation Tax Act or under the Service Occupation Tax Act
shall permit the registrant to engage in a business that is
taxed under the tax imposed under paragraphs (b), (c) or (d) of
this Section and no additional registration shall be required
under the tax. A certificate issued under the Use Tax Act or
the Service Use Tax Act shall be applicable with regard to any
tax imposed under paragraph (c) of this Section.
    (f) Any ordinance imposing or discontinuing any tax under
this Section shall be adopted and a certified copy thereof
filed with the Department on or before June 1, whereupon the
Department of Revenue shall proceed to administer and enforce
this Section on behalf of the county water commission as of
September 1 next following the adoption and filing. Beginning
January 1, 1992, an ordinance or resolution imposing or
discontinuing the tax hereunder shall be adopted and a
certified copy thereof filed with the Department on or before
the first day of July, whereupon the Department shall proceed
to administer and enforce this Section as of the first day of
October next following such adoption and filing. Beginning
January 1, 1993, an ordinance or resolution imposing or
discontinuing the tax hereunder shall be adopted and a
certified copy thereof filed with the Department on or before
the first day of October, whereupon the Department shall
proceed to administer and enforce this Section as of the first
day of January next following such adoption and filing.
    (g) The State Department of Revenue shall, upon collecting
any taxes as provided in this Section, pay the taxes over to
the State Treasurer as trustee for the commission. The taxes
shall be held in a trust fund outside the State Treasury.
    As soon as possible after the first day of each month,
beginning January 1, 2011, upon certification of the Department
of Revenue, the Comptroller shall order transferred, and the
Treasurer shall transfer, to the STAR Bonds Revenue Fund the
local sales tax increment, as defined in the Innovation
Development and Economy Act, collected under this Section
during the second preceding calendar month for sales within a
STAR bond district.
    After the monthly transfer to the STAR Bonds Revenue Fund,
on or before the 25th day of each calendar month, the State
Department of Revenue shall prepare and certify to the
Comptroller of the State of Illinois the amount to be paid to
the commission, which shall be the amount (not including credit
memoranda) collected under this Section during the second
preceding calendar month by the Department plus an amount the
Department determines is necessary to offset any amounts that
were erroneously paid to a different taxing body, and not
including any amount equal to the amount of refunds made during
the second preceding calendar month by the Department on behalf
of the commission, and not including any amount that the
Department determines is necessary to offset any amounts that
were payable to a different taxing body but were erroneously
paid to the commission, and less any amounts that are
transferred to the STAR Bonds Revenue Fund, less 2% of the
remainder, which shall be transferred into the Tax Compliance
and Administration Fund. The Department, at the time of each
monthly disbursement to the commission, shall prepare and
certify to the State Comptroller the amount to be transferred
into the Tax Compliance and Administration Fund under this
subsection. Within 10 days after receipt by the Comptroller of
the certification of the amount to be paid to the commission
and the Tax Compliance and Administration Fund, the Comptroller
shall cause an order to be drawn for the payment for the amount
in accordance with the direction in the certification.
    (h) Beginning June 1, 2016, any tax imposed pursuant to
this Section may no longer be imposed or collected, unless a
continuation of the tax is approved by the voters at a
referendum as set forth in this Section.
(Source: P.A. 98-298, eff. 8-9-13; 99-217, eff. 7-31-15;
99-642, eff. 7-28-16.)
 
ARTICLE 40. PUBLIC AID CODE

 
    Section 40-5. The Illinois Public Aid Code is amended by
adding Section 5-35 as follows:
 
    (305 ILCS 5/5-35 new)
    Sec. 5-35. Personal needs allowance. For a person who is a
resident in a facility licensed under the ID/DD Community Care
Act, the Community-Integrated Living Arrangements Licensure
and Certification Act, the Specialized Mental Health
Rehabilitation Act of 2013, or the MC/DD Act for whom payments
are made under this Article throughout a month and who is
determined to be eligible for medical assistance under this
Article, the State shall pay an amount in addition to the
minimum monthly personal needs allowance authorized under
Section 1902(q) of Title XIX of the Social Security Act (42
U.S.C. 1396(q)) so that the person's total monthly personal
needs allowance from both State and federal sources equals $60.
 
ARTICLE 45. ILLINOIS LOTTERY LAW

 
    Section 45-1. Purpose.
    (a) The General Assembly finds and declares that:
        (1) Section 7.12 of the Illinois Lottery Law contained
    an internal repealer date of July 1, 2017.
        (2) It is the purpose of this Article to reenact
    Section 7.12 of the Illinois Lottery Law as if it had never
    been internally repealed, and make additional changes to
    that Section. The reenacted material is shown as existing
    text; striking and underscoring have been used only to show
    the changes being made by this Article in the reenacted
    text.
        (3) This Article is not intended to supersede any other
    Public Act of the 100th General Assembly.
        (4) This Article is intended to validate the
    requirements arising under Section 17.12 of the Illinois
    Lottery Law and actions taken in compliance with those
    requirements.
 
    Section 45-5. The Illinois Lottery Law is amended by
reenacting and changing Section 7.12 as follows:
 
    (20 ILCS 1605/7.12)
    Sec. 7.12. Internet program.
    (a) The General Assembly finds that:
        (1) the consumer market in Illinois has changed since
    the creation of the Illinois State Lottery in 1974;
        (2) the Internet has become an integral part of
    everyday life for a significant number of Illinois
    residents not only in regards to their professional life,
    but also in regards to personal business and communication;
    and
        (3) the current practices of selling lottery tickets
    does not appeal to the new form of market participants who
    prefer to make purchases on the Internet at their own
    convenience.
    It is the intent of the General Assembly to create an
Internet program for the sale of lottery tickets to capture
this new form of market participant.
    (b) The Department shall create a program that allows an
individual 18 years of age or older to purchase lottery tickets
or shares on the Internet without using a Lottery retailer with
on-line status, as those terms are defined by rule. The
Department shall restrict the sale of lottery tickets on the
Internet to transactions initiated and received or otherwise
made exclusively within the State of Illinois. The Department
shall adopt rules necessary for the administration of this
program. These rules shall include, among other things,
requirements for marketing of the Lottery to infrequent
players, as well as limitations on the purchases that may be
made through any one individual's lottery account. The
provisions of this Act and the rules adopted under this Act
shall apply to the sale of lottery tickets or shares under this
program.
    Before beginning the program, the Department of the Lottery
must submit a request to the United States Department of
Justice for review of the State's plan to implement a program
for the sale of lottery tickets on the Internet and its
propriety under federal law. The Department shall implement the
Internet program only if the Department of Justice does not
object to the implementation of the program within a reasonable
period of time after its review.
    The Department is obligated to implement the program set
forth in this Section and Sections 7.15 and 7.16 only at such
time, and to such extent, that the Department of Justice does
not object to the implementation of the program within a
reasonable period of time after its review. While the Illinois
Lottery may only offer Lotto, Mega Millions, and Powerball
games through the program, the Department shall request review
from the federal Department of Justice for the Illinois Lottery
to sell lottery tickets on the Internet on behalf of the State
of Illinois that are not limited to just these games.
    The Department shall authorize the private manager to
implement and administer the program pursuant to the management
agreement entered into under Section 9.1 and in a manner
consistent with the provisions of this Section. If a private
manager has not been selected pursuant to Section 9.1 at the
time the Department is obligated to implement the program, then
the Department shall not proceed with the program until after
the selection of the private manager, at which time the
Department shall authorize the private manager to implement and
administer the program pursuant to the management agreement
entered into under Section 9.1 and in a manner consistent with
the provisions of this Section.
    Nothing in this Section shall be construed as prohibiting
the Department from implementing and operating a website portal
whereby individuals who are 18 years of age or older with an
Illinois mailing address may apply to purchase lottery tickets
via subscription. Nothing in this Section shall also be
construed as prohibiting the sale of Lotto, Mega Millions, and
Powerball games by a lottery licensee pursuant to the
Department's rules.
    (c) (Blank).
    (d) This Section is repealed on July 1, 2018 2017.
(Source: P.A. 98-499, eff. 8-16-13; 99-523, eff. 6-30-16.)
 
ARTICLE 50. FISCAL YEAR LIMITATIONS

 
    Section 50-5. The State Finance Act is amended by changing
Section 25 as follows:
 
    (30 ILCS 105/25)  (from Ch. 127, par. 161)
    Sec. 25. Fiscal year limitations.
    (a) All appropriations shall be available for expenditure
for the fiscal year or for a lesser period if the Act making
that appropriation so specifies. A deficiency or emergency
appropriation shall be available for expenditure only through
June 30 of the year when the Act making that appropriation is
enacted unless that Act otherwise provides.
    (b) Outstanding liabilities as of June 30, payable from
appropriations which have otherwise expired, may be paid out of
the expiring appropriations during the 2-month period ending at
the close of business on August 31. Any service involving
professional or artistic skills or any personal services by an
employee whose compensation is subject to income tax
withholding must be performed as of June 30 of the fiscal year
in order to be considered an "outstanding liability as of June
30" that is thereby eligible for payment out of the expiring
appropriation.
    (b-1) However, payment of tuition reimbursement claims
under Section 14-7.03 or 18-3 of the School Code may be made by
the State Board of Education from its appropriations for those
respective purposes for any fiscal year, even though the claims
reimbursed by the payment may be claims attributable to a prior
fiscal year, and payments may be made at the direction of the
State Superintendent of Education from the fund from which the
appropriation is made without regard to any fiscal year
limitations, except as required by subsection (j) of this
Section. Beginning on June 30, 2021, payment of tuition
reimbursement claims under Section 14-7.03 or 18-3 of the
School Code as of June 30, payable from appropriations that
have otherwise expired, may be paid out of the expiring
appropriation during the 4-month period ending at the close of
business on October 31.
    (b-2) All outstanding liabilities as of June 30, 2010,
payable from appropriations that would otherwise expire at the
conclusion of the lapse period for fiscal year 2010, and
interest penalties payable on those liabilities under the State
Prompt Payment Act, may be paid out of the expiring
appropriations until December 31, 2010, without regard to the
fiscal year in which the payment is made, as long as vouchers
for the liabilities are received by the Comptroller no later
than August 31, 2010.
    (b-2.5) All outstanding liabilities as of June 30, 2011,
payable from appropriations that would otherwise expire at the
conclusion of the lapse period for fiscal year 2011, and
interest penalties payable on those liabilities under the State
Prompt Payment Act, may be paid out of the expiring
appropriations until December 31, 2011, without regard to the
fiscal year in which the payment is made, as long as vouchers
for the liabilities are received by the Comptroller no later
than August 31, 2011.
    (b-2.6) All outstanding liabilities as of June 30, 2012,
payable from appropriations that would otherwise expire at the
conclusion of the lapse period for fiscal year 2012, and
interest penalties payable on those liabilities under the State
Prompt Payment Act, may be paid out of the expiring
appropriations until December 31, 2012, without regard to the
fiscal year in which the payment is made, as long as vouchers
for the liabilities are received by the Comptroller no later
than August 31, 2012.
    (b-2.6a) All outstanding liabilities as of June 30, 2017,
payable from appropriations that would otherwise expire at the
conclusion of the lapse period for fiscal year 2017, and
interest penalties payable on those liabilities under the State
Prompt Payment Act, may be paid out of the expiring
appropriations until December 31, 2017, without regard to the
fiscal year in which the payment is made, as long as vouchers
for the liabilities are received by the Comptroller no later
than September 30, 2017.
    (b-2.7) For fiscal years 2012, 2013, and 2014, interest
penalties payable under the State Prompt Payment Act associated
with a voucher for which payment is issued after June 30 may be
paid out of the next fiscal year's appropriation. The future
year appropriation must be for the same purpose and from the
same fund as the original payment. An interest penalty voucher
submitted against a future year appropriation must be submitted
within 60 days after the issuance of the associated voucher,
and the Comptroller must issue the interest payment within 60
days after acceptance of the interest voucher.
    (b-3) Medical payments may be made by the Department of
Veterans' Affairs from its appropriations for those purposes
for any fiscal year, without regard to the fact that the
medical services being compensated for by such payment may have
been rendered in a prior fiscal year, except as required by
subsection (j) of this Section. Beginning on June 30, 2021,
medical payments payable from appropriations that have
otherwise expired may be paid out of the expiring appropriation
during the 4-month period ending at the close of business on
October 31.
    (b-4) Medical payments and child care payments may be made
by the Department of Human Services (as successor to the
Department of Public Aid) from appropriations for those
purposes for any fiscal year, without regard to the fact that
the medical or child care services being compensated for by
such payment may have been rendered in a prior fiscal year; and
payments may be made at the direction of the Department of
Healthcare and Family Services (or successor agency) from the
Health Insurance Reserve Fund without regard to any fiscal year
limitations, except as required by subsection (j) of this
Section. Beginning on June 30, 2021, medical and child care
payments made by the Department of Human Services and payments
made at the discretion of the Department of Healthcare and
Family Services (or successor agency) from the Health Insurance
Reserve Fund and payable from appropriations that have
otherwise expired may be paid out of the expiring appropriation
during the 4-month period ending at the close of business on
October 31.
    (b-5) Medical payments may be made by the Department of
Human Services from its appropriations relating to substance
abuse treatment services for any fiscal year, without regard to
the fact that the medical services being compensated for by
such payment may have been rendered in a prior fiscal year,
provided the payments are made on a fee-for-service basis
consistent with requirements established for Medicaid
reimbursement by the Department of Healthcare and Family
Services, except as required by subsection (j) of this Section.
Beginning on June 30, 2021, medical payments made by the
Department of Human Services relating to substance abuse
treatment services payable from appropriations that have
otherwise expired may be paid out of the expiring appropriation
during the 4-month period ending at the close of business on
October 31.
    (b-6) Additionally, payments may be made by the Department
of Human Services from its appropriations, or any other State
agency from its appropriations with the approval of the
Department of Human Services, from the Immigration Reform and
Control Fund for purposes authorized pursuant to the
Immigration Reform and Control Act of 1986, without regard to
any fiscal year limitations, except as required by subsection
(j) of this Section. Beginning on June 30, 2021, payments made
by the Department of Human Services from the Immigration Reform
and Control Fund for purposes authorized pursuant to the
Immigration Reform and Control Act of 1986 payable from
appropriations that have otherwise expired may be paid out of
the expiring appropriation during the 4-month period ending at
the close of business on October 31.
    (b-7) Payments may be made in accordance with a plan
authorized by paragraph (11) or (12) of Section 405-105 of the
Department of Central Management Services Law from
appropriations for those payments without regard to fiscal year
limitations.
    (b-8) Reimbursements to eligible airport sponsors for the
construction or upgrading of Automated Weather Observation
Systems may be made by the Department of Transportation from
appropriations for those purposes for any fiscal year, without
regard to the fact that the qualification or obligation may
have occurred in a prior fiscal year, provided that at the time
the expenditure was made the project had been approved by the
Department of Transportation prior to June 1, 2012 and, as a
result of recent changes in federal funding formulas, can no
longer receive federal reimbursement.
    (b-9) Medical payments not exceeding $150,000,000 may be
made by the Department on Aging from its appropriations
relating to the Community Care Program for fiscal year 2014,
without regard to the fact that the medical services being
compensated for by such payment may have been rendered in a
prior fiscal year, provided the payments are made on a
fee-for-service basis consistent with requirements established
for Medicaid reimbursement by the Department of Healthcare and
Family Services, except as required by subsection (j) of this
Section.
    (c) Further, payments may be made by the Department of
Public Health and the Department of Human Services (acting as
successor to the Department of Public Health under the
Department of Human Services Act) from their respective
appropriations for grants for medical care to or on behalf of
premature and high-mortality risk infants and their mothers and
for grants for supplemental food supplies provided under the
United States Department of Agriculture Women, Infants and
Children Nutrition Program, for any fiscal year without regard
to the fact that the services being compensated for by such
payment may have been rendered in a prior fiscal year, except
as required by subsection (j) of this Section. Beginning on
June 30, 2021, payments made by the Department of Public Health
and the Department of Human Services from their respective
appropriations for grants for medical care to or on behalf of
premature and high-mortality risk infants and their mothers and
for grants for supplemental food supplies provided under the
United States Department of Agriculture Women, Infants and
Children Nutrition Program payable from appropriations that
have otherwise expired may be paid out of the expiring
appropriations during the 4-month period ending at the close of
business on October 31.
    (d) The Department of Public Health and the Department of
Human Services (acting as successor to the Department of Public
Health under the Department of Human Services Act) shall each
annually submit to the State Comptroller, Senate President,
Senate Minority Leader, Speaker of the House, House Minority
Leader, and the respective Chairmen and Minority Spokesmen of
the Appropriations Committees of the Senate and the House, on
or before December 31, a report of fiscal year funds used to
pay for services provided in any prior fiscal year. This report
shall document by program or service category those
expenditures from the most recently completed fiscal year used
to pay for services provided in prior fiscal years.
    (e) The Department of Healthcare and Family Services, the
Department of Human Services (acting as successor to the
Department of Public Aid), and the Department of Human Services
making fee-for-service payments relating to substance abuse
treatment services provided during a previous fiscal year shall
each annually submit to the State Comptroller, Senate
President, Senate Minority Leader, Speaker of the House, House
Minority Leader, the respective Chairmen and Minority
Spokesmen of the Appropriations Committees of the Senate and
the House, on or before November 30, a report that shall
document by program or service category those expenditures from
the most recently completed fiscal year used to pay for (i)
services provided in prior fiscal years and (ii) services for
which claims were received in prior fiscal years.
    (f) The Department of Human Services (as successor to the
Department of Public Aid) shall annually submit to the State
Comptroller, Senate President, Senate Minority Leader, Speaker
of the House, House Minority Leader, and the respective
Chairmen and Minority Spokesmen of the Appropriations
Committees of the Senate and the House, on or before December
31, a report of fiscal year funds used to pay for services
(other than medical care) provided in any prior fiscal year.
This report shall document by program or service category those
expenditures from the most recently completed fiscal year used
to pay for services provided in prior fiscal years.
    (g) In addition, each annual report required to be
submitted by the Department of Healthcare and Family Services
under subsection (e) shall include the following information
with respect to the State's Medicaid program:
        (1) Explanations of the exact causes of the variance
    between the previous year's estimated and actual
    liabilities.
        (2) Factors affecting the Department of Healthcare and
    Family Services' liabilities, including but not limited to
    numbers of aid recipients, levels of medical service
    utilization by aid recipients, and inflation in the cost of
    medical services.
        (3) The results of the Department's efforts to combat
    fraud and abuse.
    (h) As provided in Section 4 of the General Assembly
Compensation Act, any utility bill for service provided to a
General Assembly member's district office for a period
including portions of 2 consecutive fiscal years may be paid
from funds appropriated for such expenditure in either fiscal
year.
    (i) An agency which administers a fund classified by the
Comptroller as an internal service fund may issue rules for:
        (1) billing user agencies in advance for payments or
    authorized inter-fund transfers based on estimated charges
    for goods or services;
        (2) issuing credits, refunding through inter-fund
    transfers, or reducing future inter-fund transfers during
    the subsequent fiscal year for all user agency payments or
    authorized inter-fund transfers received during the prior
    fiscal year which were in excess of the final amounts owed
    by the user agency for that period; and
        (3) issuing catch-up billings to user agencies during
    the subsequent fiscal year for amounts remaining due when
    payments or authorized inter-fund transfers received from
    the user agency during the prior fiscal year were less than
    the total amount owed for that period.
User agencies are authorized to reimburse internal service
funds for catch-up billings by vouchers drawn against their
respective appropriations for the fiscal year in which the
catch-up billing was issued or by increasing an authorized
inter-fund transfer during the current fiscal year. For the
purposes of this Act, "inter-fund transfers" means transfers
without the use of the voucher-warrant process, as authorized
by Section 9.01 of the State Comptroller Act.
    (i-1) Beginning on July 1, 2021, all outstanding
liabilities, not payable during the 4-month lapse period as
described in subsections (b-1), (b-3), (b-4), (b-5), (b-6), and
(c) of this Section, that are made from appropriations for that
purpose for any fiscal year, without regard to the fact that
the services being compensated for by those payments may have
been rendered in a prior fiscal year, are limited to only those
claims that have been incurred but for which a proper bill or
invoice as defined by the State Prompt Payment Act has not been
received by September 30th following the end of the fiscal year
in which the service was rendered.
    (j) Notwithstanding any other provision of this Act, the
aggregate amount of payments to be made without regard for
fiscal year limitations as contained in subsections (b-1),
(b-3), (b-4), (b-5), (b-6), and (c) of this Section, and
determined by using Generally Accepted Accounting Principles,
shall not exceed the following amounts:
        (1) $6,000,000,000 for outstanding liabilities related
    to fiscal year 2012;
        (2) $5,300,000,000 for outstanding liabilities related
    to fiscal year 2013;
        (3) $4,600,000,000 for outstanding liabilities related
    to fiscal year 2014;
        (4) $4,000,000,000 for outstanding liabilities related
    to fiscal year 2015;
        (5) $3,300,000,000 for outstanding liabilities related
    to fiscal year 2016;
        (6) $2,600,000,000 for outstanding liabilities related
    to fiscal year 2017;
        (7) $2,000,000,000 for outstanding liabilities related
    to fiscal year 2018;
        (8) $1,300,000,000 for outstanding liabilities related
    to fiscal year 2019;
        (9) $600,000,000 for outstanding liabilities related
    to fiscal year 2020; and
        (10) $0 for outstanding liabilities related to fiscal
    year 2021 and fiscal years thereafter.
    (k) Department of Healthcare and Family Services Medical
Assistance Payments.
        (1) Definition of Medical Assistance.
            For purposes of this subsection, the term "Medical
        Assistance" shall include, but not necessarily be
        limited to, medical programs and services authorized
        under Titles XIX and XXI of the Social Security Act,
        the Illinois Public Aid Code, the Children's Health
        Insurance Program Act, the Covering ALL KIDS Health
        Insurance Act, the Long Term Acute Care Hospital
        Quality Improvement Transfer Program Act, and medical
        care to or on behalf of persons suffering from chronic
        renal disease, persons suffering from hemophilia, and
        victims of sexual assault.
        (2) Limitations on Medical Assistance payments that
    may be paid from future fiscal year appropriations.
            (A) The maximum amounts of annual unpaid Medical
        Assistance bills received and recorded by the
        Department of Healthcare and Family Services on or
        before June 30th of a particular fiscal year
        attributable in aggregate to the General Revenue Fund,
        Healthcare Provider Relief Fund, Tobacco Settlement
        Recovery Fund, Long-Term Care Provider Fund, and the
        Drug Rebate Fund that may be paid in total by the
        Department from future fiscal year Medical Assistance
        appropriations to those funds are: $700,000,000 for
        fiscal year 2013 and $100,000,000 for fiscal year 2014
        and each fiscal year thereafter.
            (B) Bills for Medical Assistance services rendered
        in a particular fiscal year, but received and recorded
        by the Department of Healthcare and Family Services
        after June 30th of that fiscal year, may be paid from
        either appropriations for that fiscal year or future
        fiscal year appropriations for Medical Assistance.
        Such payments shall not be subject to the requirements
        of subparagraph (A).
            (C) Medical Assistance bills received by the
        Department of Healthcare and Family Services in a
        particular fiscal year, but subject to payment amount
        adjustments in a future fiscal year may be paid from a
        future fiscal year's appropriation for Medical
        Assistance. Such payments shall not be subject to the
        requirements of subparagraph (A).
            (D) Medical Assistance payments made by the
        Department of Healthcare and Family Services from
        funds other than those specifically referenced in
        subparagraph (A) may be made from appropriations for
        those purposes for any fiscal year without regard to
        the fact that the Medical Assistance services being
        compensated for by such payment may have been rendered
        in a prior fiscal year. Such payments shall not be
        subject to the requirements of subparagraph (A).
        (3) Extended lapse period for Department of Healthcare
    and Family Services Medical Assistance payments.
    Notwithstanding any other State law to the contrary,
    outstanding Department of Healthcare and Family Services
    Medical Assistance liabilities, as of June 30th, payable
    from appropriations which have otherwise expired, may be
    paid out of the expiring appropriations during the 6-month
    period ending at the close of business on December 31st.
    (l) The changes to this Section made by Public Act 97-691
shall be effective for payment of Medical Assistance bills
incurred in fiscal year 2013 and future fiscal years. The
changes to this Section made by Public Act 97-691 shall not be
applied to Medical Assistance bills incurred in fiscal year
2012 or prior fiscal years.
    (m) The Comptroller must issue payments against
outstanding liabilities that were received prior to the lapse
period deadlines set forth in this Section as soon thereafter
as practical, but no payment may be issued after the 4 months
following the lapse period deadline without the signed
authorization of the Comptroller and the Governor.
(Source: P.A. 97-75, eff. 6-30-11; 97-333, eff. 8-12-11;
97-691, eff. 7-1-12; 97-732, eff. 6-30-12; 97-932, eff.
8-10-12; 98-8, eff. 5-3-13; 98-24, eff. 6-19-13; 98-215, eff.
8-9-13; 98-463, eff. 8-16-13; 98-756, eff. 7-16-14.)
 
ARTICLE 55. FACILITY PAYMENT

 
    Section 55-5. The Specialized Mental Health Rehabilitation
Act of 2013 is amended by adding Section 5-103 as follows:
 
    (210 ILCS 49/5-103 new)
    Sec. 5-103. Medicaid rates. Notwithstanding any provision
of law to the contrary, the Medicaid rates for Specialized
Mental Health Rehabilitation Facilities effective on July 1,
2017 must be equal to the rates in effect for Specialized
Mental Health Rehabilitation Facilities on June 30, 2017,
increased by 2.8%.
 
ARTICLE 60. TOURISM FUNDS

 
    Section 60-5. The Department of Commerce and Economic
Opportunity Law of the Civil Administrative Code of Illinois is
amended by changing Section 605-710 as follows:
 
    (20 ILCS 605/605-710)
    Sec. 605-710. Regional tourism development organizations.
    (a) The Department may, subject to appropriation, provide
grants from the Tourism Promotion Fund for the administrative
costs of not-for-profit regional tourism development
organizations that assist the Department in developing tourism
throughout a multi-county geographical area designated by the
Department. Regional tourism development organizations
receiving funds under this Section may be required by the
Department to submit to audits of contracts awarded by the
Department to determine whether the regional tourism
development organization has performed all contractual
obligations under those contracts.
    Every employee of a regional tourism development
organization receiving funds under this Section shall disclose
to the organization's governing board and to the Department any
economic interest that employee may have in any entity with
which the regional tourism development organization has
contracted or to which the regional tourism development
organization has granted funds.
    (b) The Department, from moneys transferred from the
General Revenue Fund to the Tourism Promotion Fund and
appropriated from the Tourism Promotion Fund, shall first
provide funding of $5,000,000 annually to a governmental entity
with at least 2,000,000 square feet of exhibition space that
has as part of its duties the promotion of cultural, scientific
and trade exhibits and events within a county with a population
of more than 3,000,000, to be used for any of the governmental
entity's general corporate purposes.
(Source: P.A. 92-11, eff. 6-11-01; 92-38, eff. 6-28-01; 92-651,
eff. 7-11-02.)
 
    Section 60-10. The Illinois Promotion Act is amended by
changing Sections 4a, 5, and 8 as follows:
 
    (20 ILCS 665/4a)  (from Ch. 127, par. 200-24a)
    Sec. 4a. Funds.
    (1) All moneys deposited in the Tourism Promotion Fund
pursuant to this subsection are allocated to the Department for
utilization, as appropriated, in the performance of its powers
under Section 4; except that during fiscal year 2013, the
Department shall reserve $9,800,000 of the total funds
available for appropriation in the Tourism Promotion Fund for
appropriation to the Historic Preservation Agency for the
operation of the Abraham Lincoln Presidential Library and
Museum and State historic sites.
    As soon as possible after the first day of each month,
beginning July 1, 1997 and ending on the effective date of this
amendatory Act of the 100th General Assembly, upon
certification of the Department of Revenue, the Comptroller
shall order transferred and the Treasurer shall transfer from
the General Revenue Fund to the Tourism Promotion Fund an
amount equal to 13% of the net revenue realized from the Hotel
Operators' Occupation Tax Act plus an amount equal to 13% of
the net revenue realized from any tax imposed under Section
4.05 of the Chicago World's Fair-1992 Authority Act during the
preceding month. "Net revenue realized for a month" means the
revenue collected by the State under that Act during the
previous month less the amount paid out during that same month
as refunds to taxpayers for overpayment of liability under that
Act.
    (1.1) (Blank).
    (2) As soon as possible after the first day of each month,
beginning July 1, 1997 and ending on the effective date of this
amendatory Act of the 100th General Assembly, upon
certification of the Department of Revenue, the Comptroller
shall order transferred and the Treasurer shall transfer from
the General Revenue Fund to the Tourism Promotion Fund an
amount equal to 8% of the net revenue realized from the Hotel
Operators' Occupation Tax plus an amount equal to 8% of the net
revenue realized from any tax imposed under Section 4.05 of the
Chicago World's Fair-1992 Authority Act during the preceding
month. "Net revenue realized for a month" means the revenue
collected by the State under that Act during the previous month
less the amount paid out during that same month as refunds to
taxpayers for overpayment of liability under that Act.
    All monies deposited in the Tourism Promotion Fund under
this subsection (2) shall be used solely as provided in this
subsection to advertise and promote tourism throughout
Illinois. Appropriations of monies deposited in the Tourism
Promotion Fund pursuant to this subsection (2) shall be used
solely for advertising to promote tourism, including but not
limited to advertising production and direct advertisement
costs, but shall not be used to employ any additional staff,
finance any individual event, or lease, rent or purchase any
physical facilities. The Department shall coordinate its
advertising under this subsection (2) with other public and
private entities in the State engaged in similar promotion
activities. Print or electronic media production made pursuant
to this subsection (2) for advertising promotion shall not
contain or include the physical appearance of or reference to
the name or position of any public officer. "Public officer"
means a person who is elected to office pursuant to statute, or
who is appointed to an office which is established, and the
qualifications and duties of which are prescribed, by statute,
to discharge a public duty for the State or any of its
political subdivisions.
    (3) Notwithstanding anything in this Section to the
contrary, amounts transferred from the General Revenue Fund to
the Tourism Promotion Fund pursuant to this Section shall not
exceed $26,300,000 in State fiscal year 2012.
    (4) As soon as possible after the first day of each month,
beginning July 1, 2017, if the amount of revenue deposited into
the Tourism Promotion Fund under subsection (c) of Section 6 of
the Hotel Operators' Occupation Tax Act is less than 21% of the
net revenue realized from the Hotel Operators' Occupation Tax
during the preceding month, then, upon certification of the
Department of Revenue, the State Comptroller shall direct and
the State Treasurer shall transfer from the General Revenue
Fund to the Tourism Promotion Fund an amount equal to the
difference between 21% of the net revenue realized from the
Hotel Operators' Occupation Tax during the preceding month and
the amount of revenue deposited into the Tourism Promotion Fund
under subsection (c) of Section 6 of the Hotel Operators'
Occupation Tax Act.
(Source: P.A. 97-641, eff. 12-19-11; 97-732, eff. 6-30-12.)
 
    (20 ILCS 665/5)  (from Ch. 127, par. 200-25)
    Sec. 5. Marketing and private sector programs.
    (a) The Department is authorized to make grants, subject to
appropriation, from funds transferred into the Tourism
Promotion Fund under subsection (1) of Section 4a to counties,
municipalities, not-for-profit organizations, and local
promotion groups and to assist such counties, municipalities
and local promotion groups in the promotion of tourism
attractions and tourism events. The Department, after review of
the application and if satisfied that the program and proposed
expenditures of the applicant appear to be in accord with the
purposes of this Act, must grant to the applicant an amount not
to exceed 60% of the proposed expenditures.
    (b) The Department may make grants, subject to
appropriation, from funds transferred into the Tourism
Promotion Fund under subsection (1) of Section 4a to counties,
municipalities, not-for-profit organizations, local promotion
groups, and for-profit businesses to assist in attracting and
hosting tourism events matched with funds from sources in the
private sector. The Department, after review of the application
and if satisfied that the program and proposed expenditures of
the applicant appear to be in accord with the purposes of this
Act, must grant to the applicant an amount not to exceed 50% of
the proposed expenditures.
    Before any such grant may be made the county, municipality,
not-for-profit organization, local promotion group, or
for-profit business must make application to the Department for
such grant, setting forth the studies, surveys and
investigations proposed to be made and other activities
proposed to be undertaken. The application shall further state,
under oath or affirmation, with evidence thereof satisfactory
to the Department, the amount of funds held by, committed to or
subscribed to, and proposed to be expended by, the applicant
for the purposes herein described and the amount of the grant
for which application is made.
(Source: P.A. 92-38, eff. 6-28-01.)
 
    (20 ILCS 665/8)  (from Ch. 127, par. 200-28)
    Sec. 8. Allocation of appropriations.
    (1) Amounts transferred under subsection (1) of Section 4a
that are appropriated from the Tourism Promotion Fund to the
Department for the purpose of making grants under Sections 5
and 6 of this Act shall be allocated by the Department as
follows:
        (a) 62.5% to local promotion groups, municipalities,
    and counties not wholly or partially within any county of
    more than 1 million population;
        (b) 37.5% to local promotion groups, municipalities,
    and counties wholly or partially within any county of more
    than 1 million population.
    However, if sufficient local funds cannot be raised to
match the allocation made under either paragraph (a) or (b) of
this subsection, such appropriations may be reallocated, in
whole or in part, to any applicant or applicants able to
qualify for a grant or may be used by the Department to promote
the tourist attractions of the State of Illinois as a whole.
    (2) Amounts transferred under subsection (1) of Section 4a
that are appropriated from the Tourism Promotion Fund to the
Department for the purpose of making grants under Sections 5
and 6 of this Act to match funds from the private sector may be
used by the Department in any county of this State.
(Source: P.A. 90-26, eff. 7-1-97.)
 
    Section 60-20. The Hotel Operators' Occupation Tax Act is
amended by changing Section 6 as follows:
 
    (35 ILCS 145/6)  (from Ch. 120, par. 481b.36)
    Sec. 6. Filing of returns and distribution of proceeds.
    Except as provided hereinafter in this Section, on or
before the last day of each calendar month, every person
engaged in the business of renting, leasing or letting rooms in
a hotel in this State during the preceding calendar month shall
file a return with the Department, stating:
        1. The name of the operator;
        2. His residence address and the address of his
    principal place of business and the address of the
    principal place of business (if that is a different
    address) from which he engages in the business of renting,
    leasing or letting rooms in a hotel in this State;
        3. Total amount of rental receipts received by him
    during the preceding calendar month from renting, leasing
    or letting rooms during such preceding calendar month;
        4. Total amount of rental receipts received by him
    during the preceding calendar month from renting, leasing
    or letting rooms to permanent residents during such
    preceding calendar month;
        5. Total amount of other exclusions from gross rental
    receipts allowed by this Act;
        6. Gross rental receipts which were received by him
    during the preceding calendar month and upon the basis of
    which the tax is imposed;
        7. The amount of tax due;
        8. Such other reasonable information as the Department
    may require.
    If the operator's average monthly tax liability to the
Department does not exceed $200, the Department may authorize
his returns to be filed on a quarter annual basis, with the
return for January, February and March of a given year being
due by April 30 of such year; with the return for April, May
and June of a given year being due by July 31 of such year; with
the return for July, August and September of a given year being
due by October 31 of such year, and with the return for
October, November and December of a given year being due by
January 31 of the following year.
    If the operator's average monthly tax liability to the
Department does not exceed $50, the Department may authorize
his returns to be filed on an annual basis, with the return for
a given year being due by January 31 of the following year.
    Such quarter annual and annual returns, as to form and
substance, shall be subject to the same requirements as monthly
returns.
    Notwithstanding any other provision in this Act concerning
the time within which an operator may file his return, in the
case of any operator who ceases to engage in a kind of business
which makes him responsible for filing returns under this Act,
such operator shall file a final return under this Act with the
Department not more than 1 month after discontinuing such
business.
    Where the same person has more than 1 business registered
with the Department under separate registrations under this
Act, such person shall not file each return that is due as a
single return covering all such registered businesses, but
shall file separate returns for each such registered business.
    In his return, the operator shall determine the value of
any consideration other than money received by him in
connection with the renting, leasing or letting of rooms in the
course of his business and he shall include such value in his
return. Such determination shall be subject to review and
revision by the Department in the manner hereinafter provided
for the correction of returns.
    Where the operator is a corporation, the return filed on
behalf of such corporation shall be signed by the president,
vice-president, secretary or treasurer or by the properly
accredited agent of such corporation.
    The person filing the return herein provided for shall, at
the time of filing such return, pay to the Department the
amount of tax herein imposed. The operator filing the return
under this Section shall, at the time of filing such return,
pay to the Department the amount of tax imposed by this Act
less a discount of 2.1% or $25 per calendar year, whichever is
greater, which is allowed to reimburse the operator for the
expenses incurred in keeping records, preparing and filing
returns, remitting the tax and supplying data to the Department
on request.
    There shall be deposited in the Build Illinois Fund in the
State Treasury for each State fiscal year 40% of the amount of
total net proceeds from the tax imposed by subsection (a) of
Section 3. Of the remaining 60%, $5,000,000 shall be deposited
in the Illinois Sports Facilities Fund and credited to the
Subsidy Account each fiscal year by making monthly deposits in
the amount of 1/8 of $5,000,000 plus cumulative deficiencies in
such deposits for prior months, and an additional $8,000,000
shall be deposited in the Illinois Sports Facilities Fund and
credited to the Advance Account each fiscal year by making
monthly deposits in the amount of 1/8 of $8,000,000 plus any
cumulative deficiencies in such deposits for prior months;
provided, that for fiscal years ending after June 30, 2001, the
amount to be so deposited into the Illinois Sports Facilities
Fund and credited to the Advance Account each fiscal year shall
be increased from $8,000,000 to the then applicable Advance
Amount and the required monthly deposits beginning with July
2001 shall be in the amount of 1/8 of the then applicable
Advance Amount plus any cumulative deficiencies in those
deposits for prior months. (The deposits of the additional
$8,000,000 or the then applicable Advance Amount, as
applicable, during each fiscal year shall be treated as
advances of funds to the Illinois Sports Facilities Authority
for its corporate purposes to the extent paid to the Authority
or its trustee and shall be repaid into the General Revenue
Fund in the State Treasury by the State Treasurer on behalf of
the Authority pursuant to Section 19 of the Illinois Sports
Facilities Authority Act, as amended. If in any fiscal year the
full amount of the then applicable Advance Amount is not repaid
into the General Revenue Fund, then the deficiency shall be
paid from the amount in the Local Government Distributive Fund
that would otherwise be allocated to the City of Chicago under
the State Revenue Sharing Act.)
    For purposes of the foregoing paragraph, the term "Advance
Amount" means, for fiscal year 2002, $22,179,000, and for
subsequent fiscal years through fiscal year 2032, 105.615% of
the Advance Amount for the immediately preceding fiscal year,
rounded up to the nearest $1,000.
    Of the remaining 60% of the amount of total net proceeds
prior to August 1, 2011 from the tax imposed by subsection (a)
of Section 3 after all required deposits in the Illinois Sports
Facilities Fund, the amount equal to 8% of the net revenue
realized from this Act plus an amount equal to 8% of the net
revenue realized from any tax imposed under Section 4.05 of the
Chicago World's Fair-1992 Authority Act during the preceding
month shall be deposited in the Local Tourism Fund each month
for purposes authorized by Section 605-705 of the Department of
Commerce and Economic Opportunity Law (20 ILCS 605/605-705). Of
the remaining 60% of the amount of total net proceeds beginning
on August 1, 2011 from the tax imposed by subsection (a) of
Section 3 after all required deposits in the Illinois Sports
Facilities Fund, an amount equal to 8% of the net revenue
realized from this Act plus an amount equal to 8% of the net
revenue realized from any tax imposed under Section 4.05 of the
Chicago World's Fair-1992 Authority Act during the preceding
month shall be deposited as follows: 18% of such amount shall
be deposited into the Chicago Travel Industry Promotion Fund
for the purposes described in subsection (n) of Section 5 of
the Metropolitan Pier and Exposition Authority Act and the
remaining 82% of such amount shall be deposited into the Local
Tourism Fund each month for purposes authorized by Section
605-705 of the Department of Commerce and Economic Opportunity
Law. Beginning on August 1, 1999 and ending on July 31, 2011,
an amount equal to 4.5% of the net revenue realized from the
Hotel Operators' Occupation Tax Act during the preceding month
shall be deposited into the International Tourism Fund for the
purposes authorized in Section 605-707 of the Department of
Commerce and Economic Opportunity Law. Beginning on August 1,
2011, an amount equal to 4.5% of the net revenue realized from
this Act during the preceding month shall be deposited as
follows: 55% of such amount shall be deposited into the Chicago
Travel Industry Promotion Fund for the purposes described in
subsection (n) of Section 5 of the Metropolitan Pier and
Exposition Authority Act and the remaining 45% of such amount
deposited into the International Tourism Fund for the purposes
authorized in Section 605-707 of the Department of Commerce and
Economic Opportunity Law. "Net revenue realized for a month"
means the revenue collected by the State under that Act during
the previous month less the amount paid out during that same
month as refunds to taxpayers for overpayment of liability
under that Act.
    After making all these deposits, all other proceeds of the
tax imposed under subsection (a) of Section 3 shall be
deposited in the Tourism Promotion General Revenue Fund in the
State Treasury. All moneys received by the Department from the
additional tax imposed under subsection (b) of Section 3 shall
be deposited into the Build Illinois Fund in the State
Treasury.
    The Department may, upon separate written notice to a
taxpayer, require the taxpayer to prepare and file with the
Department on a form prescribed by the Department within not
less than 60 days after receipt of the notice an annual
information return for the tax year specified in the notice.
Such annual return to the Department shall include a statement
of gross receipts as shown by the operator's last State income
tax return. If the total receipts of the business as reported
in the State income tax return do not agree with the gross
receipts reported to the Department for the same period, the
operator shall attach to his annual information return a
schedule showing a reconciliation of the 2 amounts and the
reasons for the difference. The operator's annual information
return to the Department shall also disclose pay roll
information of the operator's business during the year covered
by such return and any additional reasonable information which
the Department deems would be helpful in determining the
accuracy of the monthly, quarterly or annual tax returns by
such operator as hereinbefore provided for in this Section.
    If the annual information return required by this Section
is not filed when and as required the taxpayer shall be liable
for a penalty in an amount determined in accordance with
Section 3-4 of the Uniform Penalty and Interest Act until such
return is filed as required, the penalty to be assessed and
collected in the same manner as any other penalty provided for
in this Act.
    The chief executive officer, proprietor, owner or highest
ranking manager shall sign the annual return to certify the
accuracy of the information contained therein. Any person who
willfully signs the annual return containing false or
inaccurate information shall be guilty of perjury and punished
accordingly. The annual return form prescribed by the
Department shall include a warning that the person signing the
return may be liable for perjury.
    The foregoing portion of this Section concerning the filing
of an annual information return shall not apply to an operator
who is not required to file an income tax return with the
United States Government.
(Source: P.A. 97-617, eff. 10-26-11.)
 
ARTICLE 65. PUBLIC CONTRACTS

 
    Section 65-5. The Illinois Procurement Code is amended by
changing Sections 20-60, 25-45, and 40-25 as follows:
 
    (30 ILCS 500/20-60)
    Sec. 20-60. Duration of contracts.
    (a) Maximum duration. A contract, other than a contract
entered into pursuant to the State University Certificates of
Participation Act, may be entered into for any period of time
deemed to be in the best interests of the State but not
exceeding 10 years inclusive, beginning January 1, 2010, of
proposed contract renewals. The length of a lease for real
property or capital improvements shall be in accordance with
the provisions of Section 40-25. The length of energy
conservation program contracts or energy savings contracts or
leases shall be in accordance with the provisions of Section
25-45. A contract for bond or mortgage insurance awarded by the
Illinois Housing Development Authority, however, may be
entered into for any period of time less than or equal to the
maximum period of time that the subject bond or mortgage may
remain outstanding.
    (b) Subject to appropriation. All contracts made or entered
into shall recite that they are subject to termination and
cancellation in any year for which the General Assembly fails
to make an appropriation to make payments under the terms of
the contract.
    (c) The chief procurement officer shall file a proposed
extension or renewal of a contract with the Procurement Policy
Board prior to entering into any extension or renewal if the
cost associated with the extension or renewal exceeds $249,999.
The Procurement Policy Board may object to the proposed
extension or renewal within 30 calendar days and require a
hearing before the Board prior to entering into the extension
or renewal. If the Procurement Policy Board does not object
within 30 calendar days or takes affirmative action to
recommend the extension or renewal, the chief procurement
officer may enter into the extension or renewal of a contract.
This subsection does not apply to any emergency procurement,
any procurement under Article 40, or any procurement exempted
by Section 1-10(b) of this Code. If any State agency contract
is paid for in whole or in part with federal-aid funds, grants,
or loans and the provisions of this subsection would result in
the loss of those federal-aid funds, grants, or loans, then the
contract is exempt from the provisions of this subsection in
order to remain eligible for those federal-aid funds, grants,
or loans, and the State agency shall file notice of this
exemption with the Procurement Policy Board prior to entering
into the proposed extension or renewal. Nothing in this
subsection permits a chief procurement officer to enter into an
extension or renewal in violation of subsection (a). By August
1 each year, the Procurement Policy Board shall file a report
with the General Assembly identifying for the previous fiscal
year (i) the proposed extensions or renewals that were filed
with the Board and whether the Board objected and (ii) the
contracts exempt from this subsection.
(Source: P.A. 95-344, eff. 8-21-07; 96-15, eff. 6-22-09;
96-795, eff. 7-1-10 (see Section 5 of P.A. 96-793 for the
effective date of changes made by P.A. 96-795); 96-920, eff.
7-1-10; 96-1478, eff. 8-23-10.)
 
    (30 ILCS 500/25-45)
    Sec. 25-45. Energy conservation program contracts; energy
savings contracts or leases.
    (a) For the purposes of this Section, an "energy savings
contract or lease" means a contract or lease for an
improvement, repair, alteration, betterment, equipment,
fixture, or furnishing that is designed to reduce energy
consumption or operating costs, and that includes an agreement
that payments, except obligations on termination of the
contract or lease before its expiration, shall be made over
time and that savings are guaranteed to the extent practicable
to pay for the cost of the improvement, repair, alteration,
betterment, equipment, fixture, or furnishing.
    (b) State purchasing officers may enter into energy
conservation program contracts or energy savings contracts or
leases that provide for utility cost savings. Notwithstanding
any other law to the contrary, energy savings contracts or
leases may include an alternative financing or lease to
purchase option.
    (c) Energy conservation program contracts or energy
savings contracts and leases may entered into for a period of
time deemed to be in the best interest of the State but not
exceeding 15 years inclusive of proposed contract or lease
renewals.
    (d) The chief procurement officer shall promulgate and
adopt rules for the implementation of this Section.
(Source: P.A. 90-572, eff. date - See Sec. 99-5.)
 
    (30 ILCS 500/40-25)
    Sec. 40-25. Length of leases.
    (a) Maximum term. Leases shall be for a term not to exceed
10 years inclusive, beginning January, 1, 2010, of proposed
contract renewals and shall include a termination option in
favor of the State after 5 years. The length of energy
conservation program contracts or energy savings contracts or
leases shall be in accordance with the provisions of Section
25-45.
    (b) Renewal. Leases may include a renewal option. An option
to renew may be exercised only when a State purchasing officer
determines in writing that renewal is in the best interest of
the State and notice of the exercise of the option is published
in the appropriate volume of the Procurement Bulletin at least
60 calendar days prior to the exercise of the option.
    (c) Subject to appropriation. All leases shall recite that
they are subject to termination and cancellation in any year
for which the General Assembly fails to make an appropriation
to make payments under the terms of the lease.
    (d) Holdover. Beginning January 1, 2010, no lease may
continue on a month-to-month or other holdover basis for a
total of more than 6 months. Beginning July 1, 2010, the
Comptroller shall withhold payment of leases beyond this
holdover period.
(Source: P.A. 98-1076, eff. 1-1-15.)
 
    Section 65-10. The Illinois Municipal Code is amended by
adding Division 13 to Article 8 as follows:
 
    (65 ILCS 5/Art. 8 Div. 13 heading new)
DIVISION 13. ASSIGNMENT OF RECEIPTS

 
    (65 ILCS 5/8-13-5 new)
    Sec. 8-13-5. Definitions. As used in this Article:
    "Assignment agreement" means an agreement between a
transferring unit and an issuing entity for the conveyance of
all or part of any revenues or taxes received by the
transferring unit from a State entity.
    "Conveyance" means an assignment, sale, transfer, or other
conveyance.
    "Deposit account" means a designated escrow account
established by an issuing entity at a trust company or bank
having trust powers for the deposit of transferred receipts
under an assignment agreement.
    "Issuing entity" means (i) a corporation, trust or other
entity that has been established for the limited purpose of
issuing obligations for the benefit of a transferring unit, or
(ii) a bank or trust company in its capacity as trustee for
obligations issued by such bank or trust company for the
benefit of a transferring unit.
    "State entity" means the State Comptroller, the State
Treasurer, or the Illinois Department of Revenue.
    "Transferred receipts" means all or part of any revenues or
taxes received from a State entity that have been conveyed by a
transferring unit under an assignment agreement.
    "Transferring unit" means a home rule municipality located
in the State.
 
    (65 ILCS 5/8-13-10 new)
    Sec. 8-13-10. Assignment of receipts.
    (a) Any transferring unit which receives revenues or taxes
from a State entity may (to the extent not prohibited by any
applicable statute, regulation, rule, or agreement governing
the use of such revenues or taxes) authorize, by ordinance, the
conveyance of all or any portion of such revenues or taxes to
an issuing entity. Any conveyance of transferred receipts
shall: (i) be made pursuant to an assignment agreement in
exchange for the net proceeds of obligations issued by the
issuing entity for the benefit of the transferring unit and
shall, for all purposes, constitute an absolute conveyance of
all right, title, and interest therein; (ii) not be deemed a
pledge or other security interest for any borrowing by the
transferring unit; (iii) be valid, binding, and enforceable in
accordance with the terms thereof and of any related
instrument, agreement, or other arrangement, including any
pledge, grant of security interest, or other encumbrance made
by the issuing entity to secure any obligations issued by the
issuing entity for the benefit of the transferring unit; and
(iv) not be subject to disavowal, disaffirmance, cancellation,
or avoidance by reason of insolvency of any party, lack of
consideration, or any other fact, occurrence, or State law or
rule. On and after the effective date of the conveyance of the
transferred receipts, the transferring unit shall have no
right, title or interest in or to the transferred receipts
conveyed and the transferred receipts so conveyed shall be the
property of the issuing entity to the extent necessary to pay
the obligations issued by the issuing entity for the benefit of
the transferring unit, and shall be received, held, and
disbursed by the issuing entity in a trust fund outside the
treasury of the transferring unit. An assignment agreement may
provide for the periodic reconveyance to the transferring unit
of amounts of transferred receipts remaining after the payment
of the obligations issued by the issuing entity for the benefit
of the transferring unit.
    (b) In connection with any conveyance of transferred
receipts, the transferring unit is authorized to direct the
applicable State entity to deposit or cause to be deposited any
amount of such transferred receipts into a deposit account in
order to secure the obligations issued by the issuing entity
for the benefit of the transferring unit. Where the
transferring unit states that such direction is irrevocable,
the direction shall be treated by the applicable State entity
as irrevocable with respect to the transferred receipts
described in such direction. Each State entity shall comply
with the terms of any such direction received from a
transferring unit and shall execute and deliver such
acknowledgments and agreements, including escrow and similar
agreements, as the transferring unit may require to effectuate
the deposit of transferred receipts in accordance with the
direction of the transferring unit.
    (c) Not later than the date of issuance by an issuing
entity of any obligations secured by collections of transferred
receipts, a certified copy of the ordinance authorizing the
conveyance of the right to receive the transferred receipts,
together with executed copies of the applicable assignment
agreement and the agreement providing for the establishment of
the deposit account, shall be filed with the State entity
having custody of the transferred receipts.
 
    (65 ILCS 5/8-13-11 new)
    Sec. 8-13-11. Liens for obligations.
    (a) As used in this Section, "statutory lien" has the
meaning given to that term under 11 U.S.C. 101(53) of the
federal Bankruptcy Code.
    (b) Obligations issued by an issuing entity shall be
secured by a statutory lien on the transferred receipts
received, or entitled to be received, by the issuing entity
that are designated as pledged for such obligations. The
statutory lien shall automatically attach from the time the
obligations are issued without further action or authorization
by the issuing entity or any other entity, person, governmental
authority, or officer. The statutory lien shall be valid and
binding from the time the obligations are executed and
delivered without any physical delivery thereof or further act
required, and shall be a first priority lien unless the
obligations, or documents authorizing the obligations or
providing a source of payment or security for those
obligations, shall otherwise provide.
    The transferred receipts received or entitled to be
received shall be immediately subject to the statutory lien
from the time the obligations are issued, and the statutory
lien shall automatically attach to the transferred receipts
(whether received or entitled to be received by the issuing
entity) and be effective, binding, and enforceable against the
issuing entity, the transferring unit, the State entity, the
State of Illinois, and their agents, successors, and
transferees, and creditors, and all others asserting rights
therein or having claims of any kind in tort, contract, or
otherwise, irrespective of whether those parties have notice of
the lien and without the need for any physical delivery,
recordation, filing, or further act.
    The statutory lien imposed by this Section is automatically
released and discharged with respect to amounts of transferred
receipts reconveyed to the transferring unit pursuant to
Section 8-13-10 of this Code, effective upon such reconveyance.
    (c) The statutory lien provided in this Section is separate
from and shall not affect any special revenues lien or other
protection afforded to special revenue obligations under the
federal Bankruptcy Code.
 
    (65 ILCS 5/8-13-15 new)
    Sec. 8-13-15. Pledges and agreements of the State. The
State of Illinois pledges to and agrees with each transferring
unit and issuing entity that the State will not limit or alter
the rights and powers vested in the State entities by this
Article with respect to the disposition of transferred receipts
so as to impair the terms of any contract, including any
assignment agreement, made by the transferring unit with the
issuing entity or any contract executed by the issuing entity
in connection with the issuance of obligations by the issuing
entity for the benefit of the transferring unit until all
requirements with respect to the deposit by such State entity
of transferred receipts for the benefit of such issuing entity
have been fully met and discharged. In addition, the State
pledges to and agrees with each transferring unit and each
issuing entity that the State will not limit or alter the basis
on which the transferring unit's share or percentage of
transferred receipts is derived, or the use of such funds, so
as to impair the terms of any such contract. Each transferring
unit and issuing entity is authorized to include these pledges
and agreements of the State in any contract executed and
delivered as described in this Article. In no way shall the
pledge and agreements of the State be interpreted to construe
the State as a guarantor of any debt or obligation subject to
an assignment agreement under this Division.
 
    (65 ILCS 5/8-13-20 new)
    Sec. 8-13-20. Home rule. A home rule unit may not enter
into assignment agreements in a manner inconsistent with the
provisions of this Article. This Section is a limitation under
subsection (i) of Section 6 of Article VII of the Illinois
Constitution on the concurrent exercise by home rule units of
powers and functions exercised by the State.
 
ARTICLE 70. COMMUNITY CARE PROGRAM SERVICES TASK FORCE

 
    Section 70-5. The Illinois Act on the Aging is amended by
adding Section 4.02g as follows:
 
    (20 ILCS 105/4.02g new)
    Sec. 4.02g. Community Care Program Services Task Force.
    (a) The Director of Aging shall establish a Community Care
Program Services Task Force to review community care program
services for seniors and strategies to reduce costs without
diminishing the level of care. The Task Force shall consist of
all of the following persons who must be appointed within 30
days after the effective date of this amendatory Act of the
100th General Assembly:
        (1) the Director of Aging, or his or her designee, who
    shall serve as chairperson of the task force;
        (2) one representative of the Department of Healthcare
    and Family Services appointed by the Director of Healthcare
    and Family Services;
        (3) one representative of the Department of Human
    Services appointed by the Secretary of Human Services;
        (4) one individual representing Adult Day Care Centers
    appointed by the Director of Aging;
        (5) one individual representing Care Coordination
    Units appointed by the Director of Aging;
        (6) one individual representing Area Agencies on Aging
    appointed by the Director of Aging;
        (7) one individual from a statewide organization that
    advocates for seniors appointed by the Director of Aging;
        (8) one home and community-based care employee
    appointed by the Director of Aging;
        (9) one individual from an organization that
    represents caregivers in the Community Care Program;
        (10) two members of the Senate appointed by the
    President of the Senate, one of whom shall serve as
    co-chairperson;
        (11) two members of the Senate appointed by the
    Minority Leader of the Senate, one of whom shall serve as
    co-chairperson;
        (12) two members of the House of Representatives
    appointed by the Speaker of the House of Representatives,
    one of whom shall serve as co-chairperson;
        (13) two members of the House of Representatives
    appointed by the Minority Leader of the House of
    Representatives, one of whom shall serve as
    co-chairperson; and
        (14) two members appointed by the Governor.
    (b) The Task Force shall:
        (1) review the current services provided to seniors
    living in the community;
        (2) review potential savings associated with
    alternative services to seniors;
        (3) review effective care models for the growing senior
    population;
        (4) review current federal Medicaid matching funds for
    services provided and ways to maximize federal support for
    the current services provided;
        (5) make recommendations to contain costs and better
    tailor services to Community Care Program participants'
    specific needs;
        (6) review different services available to keep
    seniors out of nursing homes; and
        (7) review best practices used in other states for
    maintaining seniors in home and community-based settings
    including providing services to non-Medicaid eligible
    seniors.
    (c) The Department on Aging shall provide administrative
support to the Task Force.
    (d) Task Force members shall receive no compensation.
    (e) The Task Force must hold at least 4 meetings and public
hearings as necessary.
    (f) The Task Force shall report its findings and
recommendations to the Governor and General Assembly no later
than January 30, 2018, and, upon filing its report, the Task
Force is dissolved.
    (g) This Section is repealed on March 1, 2018.
 
ARTICLE 75. CASH FLOW BORROWING AND BONDS

 
    Section 75-5. The State Finance Act is amended by adding
Sections 5.878 and 5h.5 as follows:
 
    (30 ILCS 105/5.878 new)
    Sec. 5.878. The Income Tax Bond Fund.
 
    (30 ILCS 105/5h.5 new)
    Sec. 5h.5. Cash flow borrowing and general funds liquidity;
Fiscal Year 2018.
    (a) In order to meet cash flow deficits and to maintain
liquidity in general funds and the Health Insurance Reserve
Fund, on and after July 1, 2017 and through December 31, 2018,
the State Treasurer and the State Comptroller, in consultation
with the Governor's Office of Management and Budget, shall make
transfers to general funds and the Health Insurance Reserve
Fund, as directed by the State Comptroller, out of special
funds of the State, to the extent allowed by federal law.
    No such transfer may reduce the cumulative balance of all
of the special funds of the State to an amount less than the
total debt service payable during the 12 months immediately
following the date of the transfer on any bonded indebtedness
of the State and any certificates issued under the Short Term
Borrowing Act. At no time shall the outstanding total transfers
made from the special funds of the State to general funds and
the Health Insurance Reserve Fund under this Section exceed
$1,200,000,000; once the amount of $1,200,000,000 has been
transferred from the special funds of the State to general
funds and the Health Insurance Reserve Fund, additional
transfers may be made from the special funds of the State to
general funds and the Health Insurance Reserve Fund under this
Section only to the extent that moneys have first been
re-transferred from general funds and the Health Insurance
Reserve Fund to those special funds of the State.
Notwithstanding any other provision of this Section, no such
transfer may be made from any special fund that is exclusively
collected by or directly appropriated to any other
constitutional officer without the written approval of that
constitutional officer.
    (b) If moneys have been transferred to general funds and
the Health Insurance Reserve Fund pursuant to subsection (a) of
this Section, this amendatory Act of the 100th General Assembly
shall constitute the continuing authority for and direction to
the State Treasurer and State Comptroller to reimburse the
funds of origin from general funds by transferring to the funds
of origin, at such times and in such amounts as directed by the
Comptroller when necessary to support appropriated
expenditures from the funds, an amount equal to that
transferred from them plus any interest that would have accrued
thereon had the transfer not occurred, except that any moneys
transferred pursuant to subsection (a) of this Section shall be
repaid to the fund of origin within 24 months after the date on
which they were borrowed. When any of the funds from which
moneys have been transferred pursuant to subsection (a) have
insufficient cash from which the State Comptroller may make
expenditures properly supported by appropriations from the
fund, then the State Treasurer and State Comptroller shall
transfer from general funds to the fund only such amount as is
immediately necessary to satisfy outstanding expenditure
obligations on a timely basis.
    (c) On the first day of each quarterly period in each
fiscal year, until such time as a report indicates that all
moneys borrowed and interest pursuant to this Section have been
repaid, the Comptroller shall provide to the President and the
Minority Leader of the Senate, the Speaker and the Minority
Leader of the House of Representatives, and the Commission on
Government Forecasting and Accountability a report on all
transfers made pursuant to this Section in the prior quarterly
period. The report must be provided in electronic format. The
report must include all of the following:
        (1) the date each transfer was made;
        (2) the amount of each transfer;
        (3) in the case of a transfer from general funds to a
    fund of origin pursuant to subsection (b) of this Section,
    the amount of interest being paid to the fund of origin;
    and
        (4) the end of day balance of the fund of origin, the
    general funds, and the Health Insurance Reserve Fund on the
    date the transfer was made.
 
    Section 75-10. The General Obligation Bond Act is amended
by changing Sections 2, 2.5, 9, 11, 12, and 13 and by adding
Section 7.6 as follows:
 
    (30 ILCS 330/2)  (from Ch. 127, par. 652)
    Sec. 2. Authorization for Bonds. The State of Illinois is
authorized to issue, sell and provide for the retirement of
General Obligation Bonds of the State of Illinois for the
categories and specific purposes expressed in Sections 2
through 8 of this Act, in the total amount of $55,917,925,743
$49,917,925,743.
    The bonds authorized in this Section 2 and in Section 16 of
this Act are herein called "Bonds".
    Of the total amount of Bonds authorized in this Act, up to
$2,200,000,000 in aggregate original principal amount may be
issued and sold in accordance with the Baccalaureate Savings
Act in the form of General Obligation College Savings Bonds.
    Of the total amount of Bonds authorized in this Act, up to
$300,000,000 in aggregate original principal amount may be
issued and sold in accordance with the Retirement Savings Act
in the form of General Obligation Retirement Savings Bonds.
    Of the total amount of Bonds authorized in this Act, the
additional $10,000,000,000 authorized by Public Act 93-2, the
$3,466,000,000 authorized by Public Act 96-43, and the
$4,096,348,300 authorized by Public Act 96-1497 shall be used
solely as provided in Section 7.2.
    Of the total amount of Bonds authorized in this Act, the
additional $6,000,000,000 authorized by this amendatory Act of
the 100th General Assembly shall be used solely as provided in
Section 7.6 and shall be issued by December 31, 2017.
    The issuance and sale of Bonds pursuant to the General
Obligation Bond Act is an economical and efficient method of
financing the long-term capital needs of the State. This Act
will permit the issuance of a multi-purpose General Obligation
Bond with uniform terms and features. This will not only lower
the cost of registration but also reduce the overall cost of
issuing debt by improving the marketability of Illinois General
Obligation Bonds.
(Source: P.A. 97-333, eff. 8-12-11; 97-771, eff. 7-10-12;
97-813, eff. 7-13-12; 98-94, eff. 7-17-13; 98-463, eff.
8-16-13; 98-781, eff. 7-22-14.)
 
    (30 ILCS 330/2.5)
    Sec. 2.5. Limitation on issuance of Bonds.
    (a) Except as provided in subsection (b), no Bonds may be
issued if, after the issuance, in the next State fiscal year
after the issuance of the Bonds, the amount of debt service
(including principal, whether payable at maturity or pursuant
to mandatory sinking fund installments, and interest) on all
then-outstanding Bonds, other than (i) Bonds authorized by this
amendatory Act of the 100th General Assembly, (ii) Bonds issued
authorized by Public Act 96-43, and (iii) other than Bonds
authorized by Public Act 96-1497, would exceed 7% of the
aggregate appropriations from the general funds (which consist
of the General Revenue Fund, the Common School Fund, the
General Revenue Common School Special Account Fund, and the
Education Assistance Fund) and the Road Fund for the fiscal
year immediately prior to the fiscal year of the issuance.
    (b) If the Comptroller and Treasurer each consent in
writing, Bonds may be issued even if the issuance does not
comply with subsection (a). In addition, $2,000,000,000 in
Bonds for the purposes set forth in Sections 3, 4, 5, 6, and 7,
and $2,000,000,000 in Refunding Bonds under Section 16, may be
issued during State fiscal year 2017 without complying with
subsection (a).
(Source: P.A. 99-523, eff. 6-30-16.)
 
    (30 ILCS 330/7.6 new)
    Sec. 7.6. Income Tax Proceed Bonds.
    (a) As used in this Act, "Income Tax Proceed Bonds" means
Bonds (i) authorized by this amendatory Act of the 100th
General Assembly or any other Public Act of the 100th General
Assembly authorizing the issuance of Income Tax Proceed Bonds
and (ii) used for the payment of unpaid obligations of the
State as incurred from time to time and as authorized by the
General Assembly.
    (b) Income Tax Proceed Bonds in the amount of
$6,000,000,000 are hereby authorized to be used for the purpose
of paying vouchers incurred by the State prior to July 1, 2017.
    (c) The Income Tax Bond Fund is hereby created as a special
fund in the State treasury. All moneys from the proceeds of the
sale of the Income Tax Proceed Bonds, less the amounts
authorized in the Bond Sale Order to be directly paid out for
bond sale expenses under Section 8, shall be deposited into the
Income Tax Bond Fund. All moneys in the Income Tax Bond Fund
shall be used for the purpose of paying vouchers incurred by
the State prior to July 1, 2017. For the purpose of paying such
vouchers, the Comptroller has the authority to transfer moneys
from the Income Tax Bond Fund to general funds and the Health
Insurance Reserve Fund. "General funds" has the meaning
provided in Section 50-40 of the State Budget Law.
 
    (30 ILCS 330/9)  (from Ch. 127, par. 659)
    Sec. 9. Conditions for Issuance and Sale of Bonds -
Requirements for Bonds.
    (a) Except as otherwise provided in this subsection and
subsection (h), Bonds shall be issued and sold from time to
time, in one or more series, in such amounts and at such prices
as may be directed by the Governor, upon recommendation by the
Director of the Governor's Office of Management and Budget.
Bonds shall be in such form (either coupon, registered or book
entry), in such denominations, payable within 25 years from
their date, subject to such terms of redemption with or without
premium, bear interest payable at such times and at such fixed
or variable rate or rates, and be dated as shall be fixed and
determined by the Director of the Governor's Office of
Management and Budget in the order authorizing the issuance and
sale of any series of Bonds, which order shall be approved by
the Governor and is herein called a "Bond Sale Order"; provided
however, that interest payable at fixed or variable rates shall
not exceed that permitted in the Bond Authorization Act, as now
or hereafter amended. Bonds shall be payable at such place or
places, within or without the State of Illinois, and may be
made registrable as to either principal or as to both principal
and interest, as shall be specified in the Bond Sale Order.
Bonds may be callable or subject to purchase and retirement or
tender and remarketing as fixed and determined in the Bond Sale
Order. Bonds, other than Bonds issued under Section 3 of this
Act for the costs associated with the purchase and
implementation of information technology, (i) except for
refunding Bonds satisfying the requirements of Section 16 of
this Act and sold during fiscal year 2009, 2010, 2011, or 2017
must be issued with principal or mandatory redemption amounts
in equal amounts, with the first maturity issued occurring
within the fiscal year in which the Bonds are issued or within
the next succeeding fiscal year and (ii) must mature or be
subject to mandatory redemption each fiscal year thereafter up
to 25 years, except for refunding Bonds satisfying the
requirements of Section 16 of this Act and sold during fiscal
year 2009, 2010, or 2011 which must mature or be subject to
mandatory redemption each fiscal year thereafter up to 16
years. Bonds issued under Section 3 of this Act for the costs
associated with the purchase and implementation of information
technology must be issued with principal or mandatory
redemption amounts in equal amounts, with the first maturity
issued occurring with the fiscal year in which the respective
bonds are issued or with the next succeeding fiscal year, with
the respective bonds issued maturing or subject to mandatory
redemption each fiscal year thereafter up to 10 years.
Notwithstanding any provision of this Act to the contrary, the
Bonds authorized by Public Act 96-43 shall be payable within 5
years from their date and must be issued with principal or
mandatory redemption amounts in equal amounts, with payment of
principal or mandatory redemption beginning in the first fiscal
year following the fiscal year in which the Bonds are issued.
    Notwithstanding any provision of this Act to the contrary,
the Bonds authorized by Public Act 96-1497 shall be payable
within 8 years from their date and shall be issued with payment
of maturing principal or scheduled mandatory redemptions in
accordance with the following schedule, except the following
amounts shall be prorated if less than the total additional
amount of Bonds authorized by Public Act 96-1497 are issued:
    Fiscal Year After Issuance    Amount
        1-2                        $0 
        3                          $110,712,120
        4                          $332,136,360
        5                          $664,272,720
        6-8                        $996,409,080
    Notwithstanding any provision of this Act to the contrary,
Income Tax Proceed Bonds issued under Section 7.6 shall be
payable 12 years from the date of sale and shall be issued with
payment of principal or mandatory redemption.
    In the case of any series of Bonds bearing interest at a
variable interest rate ("Variable Rate Bonds"), in lieu of
determining the rate or rates at which such series of Variable
Rate Bonds shall bear interest and the price or prices at which
such Variable Rate Bonds shall be initially sold or remarketed
(in the event of purchase and subsequent resale), the Bond Sale
Order may provide that such interest rates and prices may vary
from time to time depending on criteria established in such
Bond Sale Order, which criteria may include, without
limitation, references to indices or variations in interest
rates as may, in the judgment of a remarketing agent, be
necessary to cause Variable Rate Bonds of such series to be
remarketable from time to time at a price equal to their
principal amount, and may provide for appointment of a bank,
trust company, investment bank, or other financial institution
to serve as remarketing agent in that connection. The Bond Sale
Order may provide that alternative interest rates or provisions
for establishing alternative interest rates, different
security or claim priorities, or different call or amortization
provisions will apply during such times as Variable Rate Bonds
of any series are held by a person providing credit or
liquidity enhancement arrangements for such Bonds as
authorized in subsection (b) of this Section. The Bond Sale
Order may also provide for such variable interest rates to be
established pursuant to a process generally known as an auction
rate process and may provide for appointment of one or more
financial institutions to serve as auction agents and
broker-dealers in connection with the establishment of such
interest rates and the sale and remarketing of such Bonds.
    (b) In connection with the issuance of any series of Bonds,
the State may enter into arrangements to provide additional
security and liquidity for such Bonds, including, without
limitation, bond or interest rate insurance or letters of
credit, lines of credit, bond purchase contracts, or other
arrangements whereby funds are made available to retire or
purchase Bonds, thereby assuring the ability of owners of the
Bonds to sell or redeem their Bonds. The State may enter into
contracts and may agree to pay fees to persons providing such
arrangements, but only under circumstances where the Director
of the Governor's Office of Management and Budget certifies
that he or she reasonably expects the total interest paid or to
be paid on the Bonds, together with the fees for the
arrangements (being treated as if interest), would not, taken
together, cause the Bonds to bear interest, calculated to their
stated maturity, at a rate in excess of the rate that the Bonds
would bear in the absence of such arrangements.
    The State may, with respect to Bonds issued or anticipated
to be issued, participate in and enter into arrangements with
respect to interest rate protection or exchange agreements,
guarantees, or financial futures contracts for the purpose of
limiting, reducing, or managing interest rate exposure. The
authority granted under this paragraph, however, shall not
increase the principal amount of Bonds authorized to be issued
by law. The arrangements may be executed and delivered by the
Director of the Governor's Office of Management and Budget on
behalf of the State. Net payments for such arrangements shall
constitute interest on the Bonds and shall be paid from the
General Obligation Bond Retirement and Interest Fund. The
Director of the Governor's Office of Management and Budget
shall at least annually certify to the Governor and the State
Comptroller his or her estimate of the amounts of such net
payments to be included in the calculation of interest required
to be paid by the State.
    (c) Prior to the issuance of any Variable Rate Bonds
pursuant to subsection (a), the Director of the Governor's
Office of Management and Budget shall adopt an interest rate
risk management policy providing that the amount of the State's
variable rate exposure with respect to Bonds shall not exceed
20%. This policy shall remain in effect while any Bonds are
outstanding and the issuance of Bonds shall be subject to the
terms of such policy. The terms of this policy may be amended
from time to time by the Director of the Governor's Office of
Management and Budget but in no event shall any amendment cause
the permitted level of the State's variable rate exposure with
respect to Bonds to exceed 20%.
    (d) "Build America Bonds" in this Section means Bonds
authorized by Section 54AA of the Internal Revenue Code of
1986, as amended ("Internal Revenue Code"), and bonds issued
from time to time to refund or continue to refund "Build
America Bonds".
    (e) Notwithstanding any other provision of this Section,
Qualified School Construction Bonds shall be issued and sold
from time to time, in one or more series, in such amounts and
at such prices as may be directed by the Governor, upon
recommendation by the Director of the Governor's Office of
Management and Budget. Qualified School Construction Bonds
shall be in such form (either coupon, registered or book
entry), in such denominations, payable within 25 years from
their date, subject to such terms of redemption with or without
premium, and if the Qualified School Construction Bonds are
issued with a supplemental coupon, bear interest payable at
such times and at such fixed or variable rate or rates, and be
dated as shall be fixed and determined by the Director of the
Governor's Office of Management and Budget in the order
authorizing the issuance and sale of any series of Qualified
School Construction Bonds, which order shall be approved by the
Governor and is herein called a "Bond Sale Order"; except that
interest payable at fixed or variable rates, if any, shall not
exceed that permitted in the Bond Authorization Act, as now or
hereafter amended. Qualified School Construction Bonds shall
be payable at such place or places, within or without the State
of Illinois, and may be made registrable as to either principal
or as to both principal and interest, as shall be specified in
the Bond Sale Order. Qualified School Construction Bonds may be
callable or subject to purchase and retirement or tender and
remarketing as fixed and determined in the Bond Sale Order.
Qualified School Construction Bonds must be issued with
principal or mandatory redemption amounts or sinking fund
payments into the General Obligation Bond Retirement and
Interest Fund (or subaccount therefor) in equal amounts, with
the first maturity issued, mandatory redemption payment or
sinking fund payment occurring within the fiscal year in which
the Qualified School Construction Bonds are issued or within
the next succeeding fiscal year, with Qualified School
Construction Bonds issued maturing or subject to mandatory
redemption or with sinking fund payments thereof deposited each
fiscal year thereafter up to 25 years. Sinking fund payments
set forth in this subsection shall be permitted only to the
extent authorized in Section 54F of the Internal Revenue Code
or as otherwise determined by the Director of the Governor's
Office of Management and Budget. "Qualified School
Construction Bonds" in this subsection means Bonds authorized
by Section 54F of the Internal Revenue Code and for bonds
issued from time to time to refund or continue to refund such
"Qualified School Construction Bonds".
    (f) Beginning with the next issuance by the Governor's
Office of Management and Budget to the Procurement Policy Board
of a request for quotation for the purpose of formulating a new
pool of qualified underwriting banks list, all entities
responding to such a request for quotation for inclusion on
that list shall provide a written report to the Governor's
Office of Management and Budget and the Illinois Comptroller.
The written report submitted to the Comptroller shall (i) be
published on the Comptroller's Internet website and (ii) be
used by the Governor's Office of Management and Budget for the
purposes of scoring such a request for quotation. The written
report, at a minimum, shall:
        (1) disclose whether, within the past 3 months,
    pursuant to its credit default swap market-making
    activities, the firm has entered into any State of Illinois
    credit default swaps ("CDS");
        (2) include, in the event of State of Illinois CDS
    activity, disclosure of the firm's cumulative notional
    volume of State of Illinois CDS trades and the firm's
    outstanding gross and net notional amount of State of
    Illinois CDS, as of the end of the current 3-month period;
        (3) indicate, pursuant to the firm's proprietary
    trading activities, disclosure of whether the firm, within
    the past 3 months, has entered into any proprietary trades
    for its own account in State of Illinois CDS;
        (4) include, in the event of State of Illinois
    proprietary trades, disclosure of the firm's outstanding
    gross and net notional amount of proprietary State of
    Illinois CDS and whether the net position is short or long
    credit protection, as of the end of the current 3-month
    period;
        (5) list all time periods during the past 3 months
    during which the firm held net long or net short State of
    Illinois CDS proprietary credit protection positions, the
    amount of such positions, and whether those positions were
    net long or net short credit protection positions; and
        (6) indicate whether, within the previous 3 months, the
    firm released any publicly available research or marketing
    reports that reference State of Illinois CDS and include
    those research or marketing reports as attachments.
    (g) All entities included on a Governor's Office of
Management and Budget's pool of qualified underwriting banks
list shall, as soon as possible after March 18, 2011 (the
effective date of Public Act 96-1554), but not later than
January 21, 2011, and on a quarterly fiscal basis thereafter,
provide a written report to the Governor's Office of Management
and Budget and the Illinois Comptroller. The written reports
submitted to the Comptroller shall be published on the
Comptroller's Internet website. The written reports, at a
minimum, shall:
        (1) disclose whether, within the past 3 months,
    pursuant to its credit default swap market-making
    activities, the firm has entered into any State of Illinois
    credit default swaps ("CDS");
        (2) include, in the event of State of Illinois CDS
    activity, disclosure of the firm's cumulative notional
    volume of State of Illinois CDS trades and the firm's
    outstanding gross and net notional amount of State of
    Illinois CDS, as of the end of the current 3-month period;
        (3) indicate, pursuant to the firm's proprietary
    trading activities, disclosure of whether the firm, within
    the past 3 months, has entered into any proprietary trades
    for its own account in State of Illinois CDS;
        (4) include, in the event of State of Illinois
    proprietary trades, disclosure of the firm's outstanding
    gross and net notional amount of proprietary State of
    Illinois CDS and whether the net position is short or long
    credit protection, as of the end of the current 3-month
    period;
        (5) list all time periods during the past 3 months
    during which the firm held net long or net short State of
    Illinois CDS proprietary credit protection positions, the
    amount of such positions, and whether those positions were
    net long or net short credit protection positions; and
        (6) indicate whether, within the previous 3 months, the
    firm released any publicly available research or marketing
    reports that reference State of Illinois CDS and include
    those research or marketing reports as attachments.
    (h) Notwithstanding any other provision of this Section,
for purposes of maximizing market efficiencies and cost
savings, Income Tax Proceed Bonds may be issued and sold from
time to time, in one or more series, in such amounts and at
such prices as may be directed by the Governor, upon
recommendation by the Director of the Governor's Office of
Management and Budget. Income Tax Proceed Bonds shall be in
such form, either coupon, registered, or book entry, in such
denominations, shall bear interest payable at such times and at
such fixed or variable rate or rates, and be dated as shall be
fixed and determined by the Director of the Governor's Office
of Management and Budget in the order authorizing the issuance
and sale of any series of Income Tax Proceed Bonds, which order
shall be approved by the Governor and is herein called a "Bond
Sale Order"; provided, however, that interest payable at fixed
or variable rates shall not exceed that permitted in the Bond
Authorization Act. Income Tax Proceed Bonds shall be payable at
such place or places, within or without the State of Illinois,
and may be made registrable as to either principal or as to
both principal and interest, as shall be specified in the Bond
Sale Order. Income Tax Proceed Bonds may be callable or subject
to purchase and retirement or tender and remarketing as fixed
and determined in the Bond Sale Order.
(Source: P.A. 99-523, eff. 6-30-16.)
 
    (30 ILCS 330/11)  (from Ch. 127, par. 661)
    Sec. 11. Sale of Bonds. Except as otherwise provided in
this Section, Bonds shall be sold from time to time pursuant to
notice of sale and public bid or by negotiated sale in such
amounts and at such times as is directed by the Governor, upon
recommendation by the Director of the Governor's Office of
Management and Budget. At least 25%, based on total principal
amount, of all Bonds issued each fiscal year shall be sold
pursuant to notice of sale and public bid. At all times during
each fiscal year, no more than 75%, based on total principal
amount, of the Bonds issued each fiscal year, shall have been
sold by negotiated sale. Failure to satisfy the requirements in
the preceding 2 sentences shall not affect the validity of any
previously issued Bonds; provided that all Bonds authorized by
Public Act 96-43 and Public Act 96-1497 shall not be included
in determining compliance for any fiscal year with the
requirements of the preceding 2 sentences; and further provided
that refunding Bonds satisfying the requirements of Section 16
of this Act and sold during fiscal year 2009, 2010, 2011, or
2017 shall not be subject to the requirements in the preceding
2 sentences.
    If any Bonds, including refunding Bonds, are to be sold by
negotiated sale, the Director of the Governor's Office of
Management and Budget shall comply with the competitive request
for proposal process set forth in the Illinois Procurement Code
and all other applicable requirements of that Code.
    If Bonds are to be sold pursuant to notice of sale and
public bid, the Director of the Governor's Office of Management
and Budget may, from time to time, as Bonds are to be sold,
advertise the sale of the Bonds in at least 2 daily newspapers,
one of which is published in the City of Springfield and one in
the City of Chicago. The sale of the Bonds shall also be
advertised in the volume of the Illinois Procurement Bulletin
that is published by the Department of Central Management
Services, and shall be published once at least 10 days prior to
the date fixed for the opening of the bids. The Director of the
Governor's Office of Management and Budget may reschedule the
date of sale upon the giving of such additional notice as the
Director deems adequate to inform prospective bidders of such
change; provided, however, that all other conditions of the
sale shall continue as originally advertised.
    Executed Bonds shall, upon payment therefor, be delivered
to the purchaser, and the proceeds of Bonds shall be paid into
the State Treasury as directed by Section 12 of this Act.
    All Income Tax Proceed Bonds shall comply with this
Section. Notwithstanding anything to the contrary, however,
for purposes of complying with this Section, Income Tax Proceed
Bonds, regardless of the number of series or issuances sold
thereunder, shall be considered a single issue or series.
Furthermore, for purposes of complying with the competitive
bidding requirements of this Section, the words "at all times"
shall not apply to any such sale of the Income Tax Proceed
Bonds. The Director of the Governor's Office of Management and
Budget shall determine the time and manner of any competitive
sale of the Income Tax Proceed Bonds; however, that sale shall
under no circumstances take place later than 60 days after the
State closes the sale of 75% of the Income Tax Proceed Bonds by
negotiated sale.
(Source: P.A. 98-44, eff. 6-28-13; 99-523, eff. 6-30-16.)
 
    (30 ILCS 330/12)  (from Ch. 127, par. 662)
    Sec. 12. Allocation of Proceeds from Sale of Bonds.
    (a) Proceeds from the sale of Bonds, authorized by Section
3 of this Act, shall be deposited in the separate fund known as
the Capital Development Fund.
    (b) Proceeds from the sale of Bonds, authorized by
paragraph (a) of Section 4 of this Act, shall be deposited in
the separate fund known as the Transportation Bond, Series A
Fund.
    (c) Proceeds from the sale of Bonds, authorized by
paragraphs (b) and (c) of Section 4 of this Act, shall be
deposited in the separate fund known as the Transportation
Bond, Series B Fund.
    (c-1) Proceeds from the sale of Bonds, authorized by
paragraph (d) of Section 4 of this Act, shall be deposited into
the Transportation Bond Series D Fund, which is hereby created.
    (d) Proceeds from the sale of Bonds, authorized by Section
5 of this Act, shall be deposited in the separate fund known as
the School Construction Fund.
    (e) Proceeds from the sale of Bonds, authorized by Section
6 of this Act, shall be deposited in the separate fund known as
the Anti-Pollution Fund.
    (f) Proceeds from the sale of Bonds, authorized by Section
7 of this Act, shall be deposited in the separate fund known as
the Coal Development Fund.
    (f-2) Proceeds from the sale of Bonds, authorized by
Section 7.2 of this Act, shall be deposited as set forth in
Section 7.2.
    (f-5) Proceeds from the sale of Bonds, authorized by
Section 7.5 of this Act, shall be deposited as set forth in
Section 7.5.
    (f-7) Proceeds from the sale of Bonds, authorized by
Section 7.6 of this Act, shall be deposited as set forth in
Section 7.6.
    (g) Proceeds from the sale of Bonds, authorized by Section
8 of this Act, shall be deposited in the Capital Development
Fund.
    (h) Subsequent to the issuance of any Bonds for the
purposes described in Sections 2 through 8 of this Act, the
Governor and the Director of the Governor's Office of
Management and Budget may provide for the reallocation of
unspent proceeds of such Bonds to any other purposes authorized
under said Sections of this Act, subject to the limitations on
aggregate principal amounts contained therein. Upon any such
reallocation, such unspent proceeds shall be transferred to the
appropriate funds as determined by reference to paragraphs (a)
through (g) of this Section.
(Source: P.A. 96-36, eff. 7-13-09.)
 
    (30 ILCS 330/13)  (from Ch. 127, par. 663)
    Sec. 13. Appropriation of Proceeds from Sale of Bonds.
    (a) At all times, the proceeds from the sale of Bonds
issued pursuant to this Act are subject to appropriation by the
General Assembly and, except as provided in Sections Section
7.2 and 7.6, may be obligated or expended only with the written
approval of the Governor, in such amounts, at such times, and
for such purposes as the respective State agencies, as defined
in Section 1-7 of the Illinois State Auditing Act, as amended,
deem necessary or desirable for the specific purposes
contemplated in Sections 2 through 8 of this Act.
Notwithstanding any other provision of this Act, proceeds from
the sale of Bonds issued pursuant to this Act appropriated by
the General Assembly to the Architect of the Capitol may be
obligated or expended by the Architect of the Capitol without
the written approval of the Governor.
    (b) Proceeds from the sale of Bonds for the purpose of
development of coal and alternative forms of energy shall be
expended in such amounts and at such times as the Department of
Commerce and Economic Opportunity, with the advice and
recommendation of the Illinois Coal Development Board for coal
development projects, may deem necessary and desirable for the
specific purpose contemplated by Section 7 of this Act. In
considering the approval of projects to be funded, the
Department of Commerce and Economic Opportunity shall give
special consideration to projects designed to remove sulfur and
other pollutants in the preparation and utilization of coal,
and in the use and operation of electric utility generating
plants and industrial facilities which utilize Illinois coal as
their primary source of fuel.
    (c) Except as directed in subsection (c-1) or (c-2), any
monies received by any officer or employee of the state
representing a reimbursement of expenditures previously paid
from general obligation bond proceeds shall be deposited into
the General Obligation Bond Retirement and Interest Fund
authorized in Section 14 of this Act.
    (c-1) Any money received by the Department of
Transportation as reimbursement for expenditures for high
speed rail purposes pursuant to appropriations from the
Transportation Bond, Series B Fund for (i) CREATE (Chicago
Region Environmental and Transportation Efficiency), (ii) High
Speed Rail, or (iii) AMTRAK projects authorized by the federal
government under the provisions of the American Recovery and
Reinvestment Act of 2009 or the Safe Accountable Flexible
Efficient Transportation Equity Act—A Legacy for Users
(SAFETEA-LU), or any successor federal transportation
authorization Act, shall be deposited into the Federal High
Speed Rail Trust Fund.
    (c-2) Any money received by the Department of
Transportation as reimbursement for expenditures for transit
capital purposes pursuant to appropriations from the
Transportation Bond, Series B Fund for projects authorized by
the federal government under the provisions of the American
Recovery and Reinvestment Act of 2009 or the Safe Accountable
Flexible Efficient Transportation Equity Act—A Legacy for
Users (SAFETEA-LU), or any successor federal transportation
authorization Act, shall be deposited into the Federal Mass
Transit Trust Fund.
(Source: P.A. 98-674, eff. 6-30-14.)
 
ARTICLE 80. SPECIAL FUND TRANSFERS

 
    Section 80-5. The State Finance Act is amended by adding
Section 8.52 as follows:
 
    (30 ILCS 105/8.52 new)
    Sec. 8.52. Special fund transfers.
    (a) In order to maintain the integrity of special funds and
improve stability in the General Revenue Fund, the Budget
Stabilization Fund, the Healthcare Provider Relief Fund, and
the Health Insurance Reserve Fund, the State Treasurer and the
State Comptroller shall make transfers to the General Revenue
Fund, the Budget Stabilization Fund, the Healthcare Provider
Relief Fund, or the Health Insurance Reserve Fund, from time to
time through June 30, 2018, in consultation with the Governor's
Office of Management and Budget, in amounts not to exceed the
total set forth below for each fund:
Abandoned Residential Property Municipality
    Relief Fund....................................$6,600,000
Aggregate Operations Regulatory Fund.................$500,000
Agricultural Master Fund.............................$900,000
Alternate Fuels Fund...............................$1,300,000
Appraisal Administration Fund........................$400,000
Bank and Trust Company Fund..........................$917,400
Care Provider Fund for Persons with a
    Developmental Disability.......................$1,000,000
Cemetery Oversight Licensing and Disciplinary Fund.$50,900
Clean Air Act Permit Fund............................$911,600
Coal Technology Development Assistance Fund........$9,500,000
Community Health Center Care Fund....................$800,000
Compassionate Use of Medical Cannabis Fund.........$2,500,000
Conservation Police Operations Assistance Fund.....$1,400,000
Credit Union Fund....................................$176,200
Criminal Justice Information Projects Fund...........$400,000
Death Certificate Surcharge Fund......................$70,500
Death Penalty Abolition Fund.........................$309,800
Department of Corrections Reimbursement and
    Education Fund...................................$180,000
Department of Human Rights Special Fund..............$100,000
DHS Private Resources Fund.........................$1,000,000
DHS Recoveries Trust Fund..........................$5,515,000
DHS Technology Initiative Fund.....................$2,250,000
Digital Divide Elimination Fund....................$1,347,000
Distance Learning Fund...............................$180,000
Dram Shop Fund.......................................$365,000
Drug Treatment Fund..................................$195,000
Drunk and Drugged Driving Prevention Fund.............$90,000
Early Intervention Services Revolving Fund.........$5,000,000
Economic Research and Information Fund................$11,000
Electronics Recycling Fund...........................$450,000
Energy Efficiency Trust Fund.......................$7,600,000
Environmental Laboratory Certification Fund..........$200,000
Environmental Protection Permit and Inspection Fund.$461,800
Environmental Protection Trust Fund..................$265,000
Explosives Regulatory Fund...........................$280,000
Feed Control Fund..................................$6,800,000
Fertilizer Control Fund............................$4,100,000
Financial Institution Fund...........................$328,200
Fire Prevention Fund..............................$10,000,000
Foreclosure Prevention Program Fund................$2,500,000
Foreclosure Prevention Program Graduated Fund......$2,500,000
General Professions Dedicated Fund...................$612,700
Good Samaritan Energy Trust Fund......................$29,000
Hazardous Waste Fund.................................$431,600
Health Facility Plan Review Fund......................$78,200
Home Inspector Administration Fund...................$500,000
Horse Racing Fund....................................$197,900
Hospital Licensure Fund............................$1,000,000
Human Services Priority Capital Program Fund...........$3,200
ICJIA Violence Prevention Special Projects Fund......$100,000
Illinois Adoption Registry and Medical Information
    Exchange Fund.....................................$80,000
Illinois Affordable Housing Trust Fund.........$5,000,000
Illinois Capital Revolving Loan Fund...............$1,263,000
Illinois Clean Water Fund..........................$4,400,000
Illinois Equity Fund.................................$535,000
Illinois Fisheries Management Fund.................$2,000,000
Illinois Forestry Development Fund...................$264,300
Illinois Gaming Law Enforcement Fund..................$62,000
Illinois Health Facilities Planning Fund...........$2,500,000
Illinois National Guard Billeting Fund...............$100,000
Illinois Standardbred Breeders Fund..................$500,000
Illinois State Dental Disciplinary Fund............$1,500,000
Illinois State Medical Disciplinary Fund...........$5,000,000
Illinois State Pharmacy Disciplinary Fund..........$2,000,000
Illinois State Podiatric Disciplinary Fund...........$200,000
Illinois Thoroughbred Breeders Fund..................$500,000
Illinois Workers' Compensation Commission
    Operations Fund...............................$11,272,900
Insurance Financial Regulation Fund...........$10,941,900
Insurance Producer Administration Fund............$15,000,000
Intercity Passenger Rail Fund........................$500,000
International and Promotional Fund....................$37,000
Large Business Attraction Fund.....................$1,562,000
Law Enforcement Camera Grant Fund..................$1,500,000
LEADS Maintenance Fund...............................$118,900
Low-Level Radioactive Waste Facility Development
    and Operation Fund.............................$1,300,000
Medicaid Buy-In Program Revolving Fund...............$300,000
Mental Health Fund.................................$1,101,300
Mental Health Reporting Fund.........................$624,100
Metabolic Screening and Treatment Fund.............$5,000,000
Money Laundering Asset Recovery Fund..................$63,700
Motor Carrier Safety Inspection Fund.................$115,000
Motor Vehicle Theft Prevention Trust Fund..........$6,000,000
Natural Areas Acquisition Fund.....................$2,000,000
Natural Resources Restoration Trust Fund...........$2,100,000
Nuclear Safety Emergency Preparedness Fund.........$6,000,000
Nursing Dedicated and Professional Fund............$5,000,000
Pesticide Control Fund...............................$400,000
Plugging and Restoration Fund......................$1,200,000
Plumbing Licensure and Program Fund...................$89,000
Pollution Control Board Fund.........................$300,000
Port Development Revolving Loan Fund.................$410,000
Prescription Pill and Drug Disposal Fund.............$250,000
Professions Indirect Cost Fund.....................$1,409,500
Provider Inquiry Trust Fund..........................$500,000
Public Health Special State Projects Fund.........$10,000,000
Public Infrastructure Construction Loan
    Revolving Fund.................................$1,500,000
Public Pension Regulation Fund.......................$100,300
Quality of Life Endowment Fund.......................$337,500
Radiation Protection Fund..........................$4,500,000
Rail Freight Loan Repayment Fund...................$1,000,000
Real Estate License Administration Fund............$3,000,000
Real Estate Research and Education Fund..............$250,000
Registered Certified Public Accountants' Administration
    and Disciplinary Fund..........................$1,500,000
Regulatory Evaluation and Basic Enforcement Fund.....$150,000
Regulatory Fund......................................$330,000
Renewable Energy Resources Trust Fund.............$12,000,000
Rental Housing Support Program Fund..................$760,000
Residential Finance Regulatory Fund..................$127,000
Roadside Memorial Fund...............................$200,000
Safe Bottled Water Fund..............................$150,000
School Technology Revolving Loan Fund..........$1,500,000
Sex Offender Registration Fund.......................$100,000
Small Business Environmental Assistance Fund.........$294,000
Snowmobile Trail Establishment Fund..................$150,000
Solid Waste Management Fund.......................$13,900,000
Spinal Cord Injury Paralysis Cure Research
    Trust Fund.......................................$300,000
State Asset Forfeiture Fund..........................$185,000
State Charter School Commission Fund.................$100,000
State Crime Laboratory Fund..........................$150,500
State Furbearer Fund.................................$200,000
State Offender DNA Identification System Fund.........$98,200
State Parks Fund.....................................$662,000
State Police DUI Fund.................................$57,100
State Police Firearm Services Fund.................$7,200,000
State Police Merit Board Public Safety Fund...........$58,200
State Police Operations Assistance Fund............$1,022,000
State Police Services Fund.........................$3,500,000
State Police Whistleblower Reward and
    Protection Fund..................................$625,700
State Rail Freight Loan Repayment Fund.........$6,000,000
Statewide 9-1-1 Fund...............................$5,926,000
Subtitle D Management Fund.........................$1,000,000
Tax Compliance and Administration Fund.............$2,800,000
TOMA Consumer Protection Fund........................$200,000
Tourism Promotion Fund.............................$5,000,000
Traffic and Criminal Conviction Surcharge Fund.......$638,100
Trauma Center Fund.................................$3,000,000
Underground Resources Conservation
    Enforcement Fund.................................$700,000
Used Tire Management Fund.........................$17,500,000
Weights and Measures Fund............................$256,100
Wireless Carrier Reimbursement Fund..................$327,000
Workforce, Technology, and Economic
    Development Fund..................................$65,000
Total                                            $292,826,300
    (b) On and after the effective date of this amendatory Act
of the 100th General Assembly through the end of State fiscal
year 2018, when any of the funds listed in subsection (a) has
insufficient cash from which the State Comptroller may make
expenditures properly supported by appropriations from the
fund, then the State Treasurer and State Comptroller, in
consultation with the Governor's Office of Management and
Budget, shall transfer from the General Revenue Fund to the
fund only such amount as is immediately necessary to satisfy
outstanding expenditure obligations on a timely basis, subject
to the provisions of the State Prompt Payment Act. All or a
portion of the amounts transferred from the General Revenue
Fund to a fund pursuant to this subsection (b) from time to
time may be re-transferred by the State Comptroller and the
State Treasurer from the receiving fund into the General
Revenue Fund as soon as and to the extent that deposits are
made into or receipts are collected by the receiving fund.
    (c) The State Treasurer and State Comptroller shall
transfer the amounts designated under subsection (a) of this
Section as soon as may be practicable. If the Director of the
Governor's Office of Management and Budget determines that any
transfer authorized by this Section from a special fund under
subsection (a) either (i) jeopardizes federal funding based on
a written communication from a federal official or (ii)
violates an order of a court of competent jurisdiction, then
the Director may request the State Treasurer and State
Comptroller, in writing, to transfer from the General Revenue
Fund to that listed special fund all or part of the amounts
transferred from that special fund under subsection (a).
    (d) During State fiscal year 2018, the report filed under
Section 7.2 of the Governor's Office of Management and Budget
Act shall contain, in addition to the information otherwise
required, information on all transfers made pursuant to this
Section, including all of the following:
        (1) The date each transfer was made.
        (2) The amount of each transfer.
        (3) In the case of a transfer from the General Revenue
    Fund to a fund of origin pursuant to subsection (b) or (c),
    the amount of such transfer and the date such transfer was
    made.
        (4) The end of day balance of both the fund of origin
    and the receiving fund on the date the transfer was made.
    (e) Notwithstanding any provision of law to the contrary,
the transfers in this Section may be made through the end of
State fiscal year 2018.
 
ARTICLE 85. SECRETARY OF STATE IDENTIFICATION SECURITY AND
THEFT PREVENTION FUND

 
    Section 85-5. The State Finance Act is amended by changing
Section 6z-70 as follows:
 
    (30 ILCS 105/6z-70)
    Sec. 6z-70. The Secretary of State Identification Security
and Theft Prevention Fund.
    (a) The Secretary of State Identification Security and
Theft Prevention Fund is created as a special fund in the State
treasury. The Fund shall consist of any fund transfers, grants,
fees, or moneys from other sources received for the purpose of
funding identification security and theft prevention measures.
    (b) All moneys in the Secretary of State Identification
Security and Theft Prevention Fund shall be used, subject to
appropriation, for any costs related to implementing
identification security and theft prevention measures.
    (c) Notwithstanding any other provision of State law to the
contrary, on or after July 1, 2007, and until June 30, 2008, in
addition to any other transfers that may be provided for by
law, at the direction of and upon notification of the Secretary
of State, the State Comptroller shall direct and the State
Treasurer shall transfer amounts into the Secretary of State
Identification Security and Theft Prevention Fund from the
designated funds not exceeding the following totals:
    Lobbyist Registration Administration Fund.......$100,000
    Registered Limited Liability Partnership Fund....$75,000
    Securities Investors Education Fund.............$500,000
    Securities Audit and Enforcement Fund.........$5,725,000
    Department of Business Services
    Special Operations Fund.......................$3,000,000
    Corporate Franchise Tax Refund Fund..........$3,000,000.
    (d) Notwithstanding any other provision of State law to the
contrary, on or after July 1, 2008, and until June 30, 2009, in
addition to any other transfers that may be provided for by
law, at the direction of and upon notification of the Secretary
of State, the State Comptroller shall direct and the State
Treasurer shall transfer amounts into the Secretary of State
Identification Security and Theft Prevention Fund from the
designated funds not exceeding the following totals:
    Lobbyist Registration Administration Fund........$100,000
    Registered Limited Liability Partnership Fund.....$75,000
    Securities Investors Education Fund..............$500,000
    Securities Audit and Enforcement Fund..........$5,725,000
    Department of Business Services
        Special Operations Fund...................$3,000,000
    Corporate Franchise Tax Refund Fund............$3,000,000
    State Parking Facility Maintenance Fund.........$100,000
    (e) Notwithstanding any other provision of State law to the
contrary, on or after July 1, 2009, and until June 30, 2010, in
addition to any other transfers that may be provided for by
law, at the direction of and upon notification of the Secretary
of State, the State Comptroller shall direct and the State
Treasurer shall transfer amounts into the Secretary of State
Identification Security and Theft Prevention Fund from the
designated funds not exceeding the following totals:
    Lobbyist Registration Administration Fund.......$100,000
    Registered Limited Liability Partnership Fund...$175,000
    Securities Investors Education Fund.............$750,000
    Securities Audit and Enforcement Fund...........$750,000
    Department of Business Services
        Special Operations Fund...................$3,000,000
    Corporate Franchise Tax Refund Fund...........$3,000,000
    State Parking Facility Maintenance Fund.........$100,000
    (f) Notwithstanding any other provision of State law to the
contrary, on or after July 1, 2010, and until June 30, 2011, in
addition to any other transfers that may be provided for by
law, at the direction of and upon notification of the Secretary
of State, the State Comptroller shall direct and the State
Treasurer shall transfer amounts into the Secretary of State
Identification Security and Theft Prevention Fund from the
designated funds not exceeding the following totals:
    Registered Limited Liability Partnership Fund...$287,000
    Securities Investors Education Board............$750,000
    Securities Audit and Enforcement Fund...........$750,000
    Department of Business Services Special
        Operations Fund...........................$3,000,000
    Corporate Franchise Tax Refund Fund...........$3,000,000
    (g) Notwithstanding any other provision of State law to the
contrary, on or after July 1, 2011, and until June 30, 2012, in
addition to any other transfers that may be provided for by
law, at the direction of and upon notification of the Secretary
of State, the State Comptroller shall direct and the State
Treasurer shall transfer amounts into the Secretary of State
Identification Security and Theft Prevention Fund from the
designated funds not exceeding the following totals:
    Division of Corporations Registered
        Limited Liability Partnership Fund...........$287,000
    Securities Investors Education Fund..............$750,000
    Securities Audit and Enforcement Fund..........$3,500,000
    Department of Business Services
        Special Operations Fund....................$3,000,000
    Corporate Franchise Tax Refund Fund...........$3,000,000
    (h) Notwithstanding any other provision of State law to the
contrary, on or after the effective date of this amendatory Act
of the 98th General Assembly, and until June 30, 2014, in
addition to any other transfers that may be provided for by
law, at the direction of and upon notification from the
Secretary of State, the State Comptroller shall direct and the
State Treasurer shall transfer amounts into the Secretary of
State Identification Security and Theft Prevention Fund from
the designated funds not exceeding the following totals:
    Division of Corporations Registered Limited
        Liability Partnership Fund..................$287,000
    Securities Investors Education Fund...........$1,500,000
    Department of Business Services Special
        Operations Fund...........................$3,000,000
    Securities Audit and Enforcement Fund.........$3,500,000
    Corporate Franchise Tax Refund Fund...........$3,000,000
    (i) Notwithstanding any other provision of State law to the
contrary, on or after the effective date of this amendatory Act
of the 98th General Assembly, and until June 30, 2015, in
addition to any other transfers that may be provided for by
law, at the direction of and upon notification of the Secretary
of State, the State Comptroller shall direct and the State
Treasurer shall transfer amounts into the Secretary of State
Identification Security and Theft Prevention Fund from the
designated funds not exceeding the following totals:
    Division of Corporations Registered Limited
        Liability Partnership Fund...................$287,000
    Securities Investors Education Fund............$1,500,000
    Department of Business Services
        Special Operations Fund....................$3,000,000
    Securities Audit and Enforcement Fund..........$3,500,000
    Corporate Franchise Tax Refund Fund...........$3,000,000
    (j) Notwithstanding any other provision of State law to the
contrary, on or after July 1, 2017, and until June 30, 2018, in
addition to any other transfers that may be provided for by
law, at the direction of and upon notification of the Secretary
of State, the State Comptroller shall direct and the State
Treasurer shall transfer amounts into the Secretary of State
Identification Security and Theft Prevention Fund from the
designated funds not exceeding the following totals:
    Registered Limited Liability Partnership Fund....$287,000
    Securities Investors Education Fund............$1,500,000
    Department of Business Services Special
        Operations Fund............................$3,000,000
    Securities Audit and Enforcement Fund..........$3,500,000
    Corporate Franchise Tax Refund Fund............$3,000,000
(Source: P.A. 97-72, eff. 7-1-11; 98-24, eff. 6-19-13; 98-674,
eff. 6-30-14.)
 
ARTICLE 99. MISCELLANEOUS PROVISIONS

 
    Section 99-5. The State Mandates Act is amended by adding
Section 8.41 as follows:
 
    (30 ILCS 805/8.41 new)
    Sec. 8.41. Exempt mandate. Notwithstanding Sections 6 and 8
of this Act, no reimbursement by the State is required for the
implementation of any mandate created by this amendatory Act of
the 100th General Assembly.
 
    Section 99-95. No acceleration or delay. Where this Act
makes changes in a statute that is represented in this Act by
text that is not yet or no longer in effect (for example, a
Section represented by multiple versions), the use of that text
does not accelerate or delay the taking effect of (i) the
changes made by this Act or (ii) provisions derived from any
other Public Act.
 
    Section 99-99. Effective date. This Act takes effect upon
becoming law.