Public Act 103-0561
 
SB0850 EnrolledLRB103 03308 RPS 48314 b


  
    AN ACT concerning State government.
  
 
    Be it enacted by the People of the State of Illinois,
 
represented in the General Assembly:
  




 
 
    Section 1. Short title. This Act may be cited as the 
Grocery Initiative Act.
 
    Section 5. Definitions. In this Act:
    "Cooperative" means an organization that is organized 
according to the Co-operative Act. 
    "Department" means the Department of Commerce and Economic 
Opportunity.
    "Food desert" means a census tract that:

        (1)   meets one of the following poverty standards:

            (A)  the census tract has a poverty rate of at least 
        20%; or
            (B) the census tract is not located within a 
        metropolitan statistical area and has a median family 
        income that is less than or equal to 80% of the 
        statewide median household income; or
            (C) the census tract is located within a 
        metropolitan statistical area and has a median family 
        income that is less than or equal to 80% of the greater 
        of (i) the statewide median household income or (ii) 
        the metropolitan area median family income; and

        (2)  meets one of the following population density and 
    food accessibility standards:

            (A) the census tract is a rural tract, and at least 
        33% of the population of the tract or at least 500 
        residents in the tract reside more than 10 miles from 
        the nearest grocery store; or

            (B) the census tract is an urban tract, and at 
        least 33% of the population of the tract or at least 
        500 residents in the tract reside more than one-half 
        mile from the nearest grocery store.
    The Department may also designate an area that does not 
meet the standards set forth in this definition as a food 
desert if the designation is made in accordance with criteria 
established by the Department by rule using data that 
includes, but is not limited to, poverty metrics and access to 
existing grocery stores.
    "Grocery store" means an existing or planned  retail 
establishment that: (1) has or will have a primary business of 
selling a variety of grocery products, including fresh 
produce; (2) derives or will derive no more than 30% of its 
revenue from sales of tobacco and alcohol in any given year; 
(3) is or will be classified as a supermarket or other grocery 
retailer in the 2022 North American Industry Classification 
System under code 445110; (4) accepts or will accept 
Supplemental Nutrition Assistance Program benefits and Special 
Supplemental Nutrition Program for Women, Infants, and 
Children benefits; and (5) provides or will provide for the  
retail sale of a substantial variety of perishable foods, 
including fresh or frozen dairy products, fresh produce, and 
fresh meats, poultry, and fish.


    "Local governmental unit" means any county, municipality, 
township, special district, or unit that is designated as a 
unit of local government by law and exercises limited 
governmental powers or powers in respect to limited 
governmental subjects. "Local governmental unit" also includes 
any school district or community college district.
    "Not-for-profit corporation" means an organization or

institution that is organized and conducted on a

not-for-profit basis with no personal profit inuring to anyone

as a result of the operation and that is organized according to

the General Not For Profit Corporation Act of 1986.
    "Rural tract" means a census tract that is not an urban 
tract.
    "Urban tract" means a census tract having its geographic 
centroid in an urban area, as defined by the Bureau of the 
Census for the most recent year in which all relevant data to 
identify food deserts is available.
 
    Section 10. Grocery Initiative Study. The Department 
shall, subject to appropriation, study  food insecurity in 
urban and rural food deserts. The study may include an 
exploration of the  reasons for current market failures, 
potential policy solutions, geographic trends, and the  need 
for independent grocers, and it shall identify communities at 
risk of becoming food deserts.  The study may also include a 
disparity study to assess the need for aspirational goals for 
ownership among minority, women, and persons with a disability 
as defined in the Business Enterprise for Minorities, Women, 
and Persons with Disabilities Act.  The Department may enter 
into contracts, grants, or other agreements to complete this 
study. This report shall be submitted to the General Assembly 
by December 31, 2024. This Section is repealed on January 1, 
2026.
 
    Section 15. Grocery Initiative Grants and Financial 
Support.
    (a) The Department shall, subject to appropriation, 
establish the Grocery Initiative to expand access to healthy 
foods in food deserts in Illinois and areas at risk of becoming 
food deserts in Illinois by providing grants and other forms 
of financial assistance to independently owned for-profit 
grocery stores, cooperative grocery stores, or not-for-profit 
grocery stores, as well as grocery stores owned and operated 
by local governmental units. The Department may enter into 
contracts, grants, or other agreements to administer these 
grants and other forms of  financial assistance. The Department 
may, by rule, place limits on the size of the grocery stores 
that are  eligible for grants and other financial assistance 
under this Act, including, but not limited to, limits on  the 
annual revenue or projected revenue of the applicant, number 
of full-time employees, or square footage of the facilities. 
The Department may prioritize grant awards and loan funding to 
applicants based on poverty rates, income, geographic 
diversity, local ownership, access to grocery stores in the 
area surrounding proposed project locations, and other factors 
as determined by the Department. The Department may award 
grants or provide loans for any one or more of the following:
        (1) market and site feasibility studies, promotional 
    materials, and marketing;
        (2) salaries and benefits for workers;
        (3) rent or a down payment to acquire a facility;
        (4) purchase of ownership of a grocery store as part 
    of establishing a new grocery store;
        (5) capital improvements, planning, renovations, land 
    acquisition, demolition, durable and non-durable equipment 
    purchases; or 
        (6) other costs as determined eligible by the 
    Department.
    (b) The Department may, subject to appropriation, provide 
grants for equipment upgrades for existing independently owned 
for-profit grocery stores, cooperative grocery stores, or 
not-for-profit grocery stores. The Department shall use no 
more than 20% of total program funding for this purpose. 
Equipment upgrades shall be focused on providing access to 
equipment that is energy efficient.
 
    Section 20. Technical Assistance. 
    (a) The Department shall, subject to appropriation, 
provide technical assistance to grantees awarded grants under 
the Act, and other small, independently owned grocery stores 
to ensure their long-term viability and business success. 
Technical assistance, online resources, and materials provided 
shall include, but shall not be limited to, business planning, 
marketing, financing, supply chain management, and workforce 
development assistance.
    (b) The Department may enter into grants, contracts, or 
other agreements to provide assistance. At least one technical 
assistance provider shall be located in a county with a 
population of at least 3,000,000 inhabitants, and at least one 
provider shall be located in a county with a population of less 
than 400,000 inhabitants.
 
    Section 25. Rulemaking. The Department shall adopt   rules 
to implement and administer this Act.
  
 
    Section 30. The Illinois Enterprise Zone Act is amended by 
changing Section 5.5 as follows:
 



    (20 ILCS 655/5.5)
  (from Ch. 67 1/2, par. 609.1)



    Sec. 5.5. High Impact Business. 

    (a) In order to respond to unique opportunities to assist 
in the
encouragement, development, growth, and expansion of 
the private sector through
large scale investment and 
development projects, the Department is authorized
to receive 
and approve applications for the designation of "High Impact

Businesses" in Illinois, for an initial term of 20 years with 
an option for renewal for a term not to exceed 20 years, 
subject to the following conditions:

        (1) such applications may be submitted at any time 
    during the year;

        (2) such business is not located, at the time of 
    designation, in
an enterprise zone designated pursuant to 
    this Act;

        (3) the business intends to do, commits to do, or is 
    one or more of the following:

            (A) the business intends to make a minimum 
        investment of
$12,000,000 which will be placed in 
        service in qualified property and
intends to create 
        500 full-time equivalent jobs at a designated location

        in Illinois or intends to make a minimum investment of 
        $30,000,000 which
will be placed in service in 
        qualified property and intends to retain 1,500

        full-time retained jobs at a designated location in 
        Illinois.
 The terms "placed in service" and
"qualified 
        property" have the same meanings as described in 
        subsection (h)
of Section 201 of the Illinois Income 
        Tax Act; or

            (B) the business intends to establish a new 
        electric generating
facility at a designated location 
        in Illinois.  "New electric generating
facility", for 
        purposes of this Section, means a newly constructed

        electric
generation plant
or a newly constructed 
        generation capacity expansion at an existing electric

        generation
plant, including the transmission lines and 
        associated
equipment that transfers electricity from 
        points of supply to points of
delivery, and for which 
        such new foundation construction commenced not sooner

        than July 1,
2001.  Such facility shall be designed to 
        provide baseload electric
generation and shall operate 
        on a continuous basis throughout the year;
and (i) 
        shall have an aggregate rated generating capacity of 
        at least 1,000
megawatts for all new units at one site 
        if it uses natural gas as its primary
fuel and 
        foundation construction of the facility is commenced 
        on
or before December 31, 2004, or shall have an 
        aggregate rated generating
capacity of at least 400 
        megawatts for all new units at one site if it uses
coal 
        or gases derived from coal
as its primary fuel and

        shall support the creation of at least 150 new 
        Illinois coal mining jobs, or
(ii) shall be funded 
        through a federal Department of Energy grant before 
        December 31, 2010 and shall support the creation of 
        Illinois
coal-mining
jobs, or (iii) shall use coal 
        gasification or integrated gasification-combined cycle 
        units
that generate
electricity or chemicals, or both, 
        and shall support the creation of Illinois
coal-mining

        jobs.
  The term "placed in service" has
the same 
        meaning as described in subsection
(h) of Section 201 
        of the Illinois Income Tax Act; or

            (B-5) the business intends to establish a new 
        gasification
facility at a designated location in 
        Illinois.  As used in this Section, "new gasification 
        facility" means a newly constructed coal gasification 
        facility that generates chemical feedstocks or 
        transportation fuels derived from coal (which may 
        include, but are not limited to, methane, methanol, 
        and nitrogen fertilizer), that supports the creation 
        or retention of Illinois coal-mining jobs, and that 
        qualifies for financial assistance from the Department 
        before December 31, 2010. A new gasification facility 
        does not include a pilot project located within 
        Jefferson County or within a county adjacent to 
        Jefferson County for synthetic natural gas from coal; 
        or
            (C) the business intends to establish
production 
        operations at a new coal mine, re-establish production 
        operations at
a closed coal mine, or expand production 
        at an existing coal mine
at a designated location in 
        Illinois not sooner than July 1, 2001;
provided that 
        the
production operations result in the creation of 
        150 new Illinois coal mining
jobs as described in 
        subdivision (a)(3)(B) of this Section, and further

        provided that the coal extracted from such mine is 
        utilized as the predominant
source for a new electric 
        generating facility.
  The term "placed in service" has

        the same meaning as described in subsection (h) of 
        Section 201 of the
Illinois Income Tax Act; or

            (D) the business intends to construct new 
        transmission facilities or
upgrade existing 
        transmission facilities at designated locations in 
        Illinois,
for which construction commenced not sooner 
        than July 1, 2001.  For the
purposes of this Section, 
        "transmission facilities" means transmission lines

        with a voltage rating of 115 kilovolts or above, 
        including associated
equipment, that transfer 
        electricity from points of supply to points of

        delivery and that transmit a majority of the 
        electricity generated by a new
electric generating 
        facility designated as a High Impact Business in 
        accordance
with this Section.  The term "placed in 
        service" has the
same meaning as described in 
        subsection (h) of Section 201 of the Illinois
Income 
        Tax Act; or

            (E)  the business intends to establish a new wind 
        power facility at a designated location in Illinois.  
        For purposes of this Section, "new wind power 
        facility" means a newly constructed electric 
        generation facility, a newly constructed expansion of 
        an existing electric generation facility, or the 
        replacement of an existing electric generation 
        facility, including the demolition and removal of an 
        electric generation facility irrespective of whether 
        it will be replaced, placed in service or replaced on 
        or after July 1, 2009, that generates electricity 
        using wind energy devices, and such facility shall be 
        deemed to include any permanent structures associated 
        with the electric generation facility and all 
        associated transmission lines, substations, and other 
        equipment related to the generation of electricity 
        from wind energy devices.  For purposes of this 
        Section, "wind energy device" means any device, with a 
        nameplate capacity of at least 0.5 megawatts, that is 
        used in the process of converting kinetic energy from 
        the wind to generate electricity; or 
            (E-5)    the business intends to establish a new 
        utility-scale solar facility at a designated location 
        in Illinois. For purposes of this Section, "new 
        utility-scale solar power facility" means a newly 
        constructed electric generation facility, or a newly 
        constructed expansion of an existing electric 
        generation facility, placed in service on or after 
        July 1, 2021, that (i) generates electricity using 
        photovoltaic cells and (ii) has a nameplate capacity 
        that is greater than 5,000 kilowatts, and such 
        facility shall be deemed to include all associated 
        transmission lines, substations, energy storage 
        facilities, and other equipment related to the 
        generation and storage of electricity from 
        photovoltaic cells; or 
            (F)  the business commits to (i)  make a minimum 
        investment of $500,000,000, which will be placed in 
        service in a qualified property, (ii) create 125  
        full-time equivalent jobs at a designated location in 
        Illinois, (iii) establish a fertilizer plant at a 
        designated location in Illinois that complies with the 
        set-back standards as described in Table 1: Initial 
        Isolation and Protective Action Distances  in the 2012 
        Emergency Response Guidebook published by the United 
        States Department of Transportation, (iv) pay a 
        prevailing wage for employees at that location who are 
        engaged in construction activities, and (v) secure an 
        appropriate level of general liability insurance to 
        protect against catastrophic failure of the fertilizer 
        plant or any of its constituent systems; in addition, 
        the business must agree to enter into a construction 
        project labor agreement including provisions 
        establishing wages, benefits, and other compensation 
        for employees performing work under the project labor 
        agreement at that location;  for the purposes of this 
        Section, "fertilizer plant" means a newly constructed 
        or upgraded plant utilizing gas used in the production 
        of anhydrous ammonia and downstream nitrogen 
        fertilizer products for resale; for the purposes of 
        this Section, "prevailing wage" means the hourly cash 
        wages plus fringe benefits for training and

        apprenticeship programs approved by the U.S. 
        Department of Labor, Bureau of
Apprenticeship and 
        Training, health and welfare, insurance, vacations and

        pensions paid generally, in the
locality in which the 
        work is being performed, to employees engaged in
work 
        of a similar character on public works; this paragraph 
        (F) applies only to businesses that submit an 
        application to the Department within 60 days after 
        July 25, 2013 (the effective date of Public Act 
        98-109);  or and
            (G) the business is an existing or planned grocery 
        store, as that term is defined in Section 5 of the 
        Grocery Initiative Act, and  receives financial support  
        under that Act within the 10 years before submitting 
        its application under this Act; and 
        (4) no later than 90 days after an application is 
    submitted, the
Department shall notify the applicant of 
    the Department's determination of
the qualification of the 
    proposed High Impact Business under this Section.

    (b) Businesses designated as High Impact Businesses 
pursuant to
subdivision (a)(3)(A) of this Section shall 
qualify for the credits and
exemptions described in the

following Acts: Section 9-222 and Section 9-222.1A of the 
Public Utilities
Act,
subsection (h)
of Section 201 of the 
Illinois Income Tax Act,
and Section 1d of
the
Retailers' 
Occupation Tax Act; provided that these credits and
exemptions

described in these Acts shall not be authorized until the 
minimum
investments set forth in subdivision (a)(3)(A) of this

Section have been placed in
service in qualified properties 
and, in the case of the exemptions
described in the Public 
Utilities Act and Section 1d of the Retailers'
Occupation Tax 
Act, the minimum full-time equivalent jobs or full-time 
retained jobs set
forth in subdivision (a)(3)(A) of this 
Section have been
created or retained.
Businesses designated 
as High Impact Businesses under
this Section shall also

qualify for the exemption described in Section 5l of the 
Retailers' Occupation
Tax Act. The credit provided in 
subsection (h) of Section 201 of the Illinois
Income Tax Act 
shall be applicable to investments in qualified property as 
set
forth in subdivision (a)(3)(A) of this Section.

    (b-5) Businesses designated as High Impact Businesses 
pursuant to
subdivisions (a)(3)(B), (a)(3)(B-5), (a)(3)(C), 
and (a)(3)(D), and (a)(3)(G) of this Section shall qualify
for 
the credits and exemptions described in the following Acts:  
Section 51 of
the Retailers' Occupation Tax Act, Section 9-222 
and Section 9-222.1A of the
Public Utilities Act, and 
subsection (h) of Section 201 of the Illinois Income
Tax Act; 
however, the credits and exemptions authorized under Section 
9-222 and
Section 9-222.1A of the Public Utilities Act, and 
subsection (h) of Section 201
of the Illinois Income Tax Act 
shall not be authorized until the new electric
generating 
facility, the new gasification facility, the new transmission 
facility, or the new, expanded, or
reopened coal mine, or the 
existing or planned grocery store is operational,
except that 
a new electric generating facility whose primary fuel source 
is
natural gas is eligible only for the exemption under 
Section 5l of the
Retailers' Occupation Tax Act.

    (b-6) Businesses designated as High Impact Businesses 
pursuant to subdivision (a)(3)(E) or (a)(3)(E-5) of this 
Section shall qualify for the exemptions described in Section 
5l of the Retailers' Occupation Tax Act; any business so 
designated as a High Impact Business being, for purposes of 
this Section, a "Wind Energy Business". 
    (b-7) Beginning on January 1, 2021, businesses designated 
as High Impact Businesses by the Department shall qualify for 
the High Impact Business construction jobs credit under 
subsection (h-5) of Section 201 of the Illinois Income Tax Act 
if the business meets the criteria set forth in subsection (i) 
of this Section. The total aggregate amount of credits awarded 
under the Blue Collar Jobs Act (Article 20 of Public Act 101-9) 
shall not exceed $20,000,000 in any State fiscal year. 
    (c) High Impact Businesses located in federally designated 
foreign trade
zones or sub-zones are also eligible for 
additional credits, exemptions and
deductions as described in 
the following Acts: Section 9-221 and Section
9-222.1 of the 
Public
Utilities Act; and subsection (g) of Section 201, and 
Section 203
of the Illinois Income Tax Act.

    (d) Except for businesses contemplated under subdivision 
(a)(3)(E), or (a)(3)(E-5), (a)(3)(G) of this Section, existing 
Illinois businesses which apply for designation as a
High 
Impact Business must provide the Department with the 
prospective plan
for which 1,500 full-time retained jobs would 
be eliminated in the event that the
business is not 
designated.

    (e) Except for businesses new wind power facilities 
contemplated under subdivision (a)(3)(E) or subdivision 
(a)(3)(G) of this Section, new proposed facilities which apply 
for designation as High Impact
Business must provide the 
Department with proof of alternative non-Illinois
sites which 
would receive the proposed investment and job creation in the

event that the business is not designated as a High Impact 
Business.

    (f) Except for businesses contemplated under subdivision 
(a)(3)(E) or subdivision (a)(3)(G) of this Section, in the 
event that a business is designated a High Impact Business
and 
it is later determined after reasonable notice and an 
opportunity for a
hearing as provided under the Illinois 
Administrative Procedure Act, that
the business would have 
placed in service in qualified property the
investments and 
created or retained the requisite number of jobs without
the 
benefits of the High Impact Business designation, the 
Department shall
be required to immediately revoke the 
designation and notify the Director
of the Department of 
Revenue who shall begin proceedings to recover all
wrongfully 
exempted State taxes with interest.  The business shall also be

ineligible for all State funded Department programs for a 
period of 10 years.

    (g) The Department shall revoke a High Impact Business 
designation if
the participating business fails to comply with 
the terms and conditions of
the designation.

    (h) Prior to designating a business, the Department shall 
provide the
members of the General Assembly and Commission on 
Government Forecasting and Accountability
with a report 
setting forth the terms and conditions of the designation and

guarantees that have been received by the Department in 
relation to the
proposed business being designated.

    (i) High Impact Business construction jobs credit. 
Beginning on January 1, 2021, a High Impact Business may 
receive a tax credit against the tax imposed under subsections 
(a) and (b) of Section 201 of the Illinois Income Tax Act in an 
amount equal to 50% of the amount of the incremental income tax 
attributable to High Impact Business construction jobs credit 
employees employed in the course of completing a High Impact 
Business construction jobs project. However, the High Impact 
Business construction jobs credit may equal 75% of the amount 
of the incremental income tax attributable to High Impact 
Business construction jobs credit employees if the High Impact 
Business construction jobs credit project is located in an 
underserved area. 
    The Department shall certify to the Department of Revenue: 
(1) the identity of taxpayers that are eligible for the High 
Impact Business construction jobs credit; and (2) the amount 
of High Impact Business construction jobs credits that are 
claimed pursuant to subsection (h-5) of Section 201 of the 
Illinois Income Tax Act in each taxable year.  Any business 
entity that receives a High Impact Business construction jobs 
credit shall maintain a certified payroll pursuant to 
subsection (j) of this Section. 
    As used in this subsection (i):
    "High Impact Business construction jobs credit" means an 
amount equal to 50% (or 75% if the High Impact Business 
construction project is located in an underserved area) of the 
incremental income tax attributable to High Impact Business 
construction job employees. The total aggregate amount of 
credits awarded under the Blue Collar Jobs Act (Article 20 of 
Public Act 101-9) shall not exceed $20,000,000 in any State 
fiscal year
    "High Impact Business construction job employee" means a 
laborer or worker who is employed by an Illinois contractor or 
subcontractor in the actual construction work on the site of a 
High Impact Business construction job project.
    "High Impact Business construction jobs project" means 
building a structure or building or making improvements of any 
kind to real property, undertaken and commissioned by a 
business that was designated as a High Impact Business by the 
Department. The term "High  Impact Business construction jobs 
project" does not include the routine operation, routine 
repair, or routine maintenance of existing structures, 
buildings, or real property.
    "Incremental income tax" means the total amount withheld 
during the taxable year from the compensation of High Impact 
Business construction job employees.
    "Underserved area" means a geographic area that meets one 
or more of the following conditions:
        (1) the area has a poverty rate of at least 20% 
    according to the latest American Community Survey; 
        (2) 35% or more of the families with children in the 
    area are living below 130% of the poverty line, according 
    to the latest American Community Survey; 
        (3) at least 20% of the households in the area receive 
    assistance under the Supplemental Nutrition Assistance 
    Program (SNAP); or 
        (4) the area has an average unemployment rate, as 
    determined by the Illinois Department of Employment 
    Security, that is more than 120% of the national 
    unemployment average, as determined by the U.S. Department 
    of Labor, for a period of at least 2 consecutive calendar 
    years preceding the date of the application. 
    (j) Each contractor and subcontractor who is engaged in 
and executing a High Impact Business Construction jobs 
project, as defined under subsection (i) of this Section, for 
a business that is entitled to a credit pursuant to subsection 
(i) of this Section shall: 
        (1) make and keep, for a period of 5 years from the 
    date of the last payment made on or after June 5, 2019 (the 
    effective date of Public Act 101-9) on a contract or 
    subcontract for a High Impact Business Construction Jobs 
    Project, records for all laborers and other workers 
    employed by the contractor or subcontractor on the 
    project; the records shall include: 
            (A) the worker's name; 
            (B) the worker's address; 
            (C) the worker's telephone number, if available; 
            (D) the worker's social security number; 
            (E) the worker's classification or 
        classifications; 
            (F) the worker's gross and net wages paid in each 
        pay period; 
            (G) the worker's number of hours worked each day; 
            (H) the worker's starting and ending times of work 
        each day; 
            (I) the worker's hourly wage rate;
            (J) the worker's hourly overtime wage rate; 
            (K) the worker's race and ethnicity; and
            (L) the worker's gender;
        (2) no later than the 15th day of each calendar month, 
    provide a certified payroll for the immediately preceding 
    month to the taxpayer in charge of the High Impact 
    Business construction jobs project; within 5 business days 
    after receiving the certified payroll, the taxpayer shall 
    file the certified payroll with the Department of Labor 
    and the Department of Commerce and Economic Opportunity; a 
    certified payroll must be filed for only those calendar 
    months during which construction on a High Impact Business 
    construction jobs project has occurred; the certified 
    payroll shall consist of a complete copy of the records 
    identified in paragraph (1) of this subsection (j), but 
    may exclude the starting and ending times of work each 
    day; the certified payroll shall be accompanied by a 
    statement signed by the contractor or subcontractor or an 
    officer, employee, or agent of the contractor or 
    subcontractor which avers that: 
            (A) he or she has examined the certified payroll 
        records required to be submitted by the Act and such 
        records are true and accurate; and 
            (B) the contractor or subcontractor is aware that 
        filing a certified payroll that he or she knows to be 
        false is a Class A misdemeanor. 
    A general contractor is not prohibited from relying on a 
certified payroll of a lower-tier subcontractor, provided the 
general contractor does not knowingly rely upon a 
subcontractor's false certification. 
    Any contractor or subcontractor subject to this 
subsection, and any officer, employee, or agent of such 
contractor or subcontractor whose duty as an officer, 
employee, or agent it is to file a certified payroll under this 
subsection, who willfully fails to file such a certified 
payroll on or before the date such certified payroll is 
required by this paragraph to be filed and any person who 
willfully files a false certified payroll that is false as to 
any material fact is in violation of this Act and guilty of a 
Class A misdemeanor. 
    The taxpayer in charge of the project shall keep the 
records submitted in accordance with this subsection on or 
after June 5, 2019 (the effective date of Public Act 101-9) for 
a period of 5 years from the date of the last payment for work 
on a contract or subcontract for the High Impact Business 
construction jobs project. 
    The records submitted in accordance with this subsection 
shall be considered public records, except an employee's 
address, telephone number, and social security number, and 
made available in accordance with the Freedom of Information 
Act. The Department of Labor shall share the information with 
the Department in order to comply with the awarding of a High 
Impact Business construction jobs credit. A contractor, 
subcontractor, or public body may retain records required 
under this Section in paper or electronic format. 
    (k) Upon 7 business days' notice, each contractor and 
subcontractor shall make available for inspection and copying 
at a location within this State during reasonable hours, the 
records identified in this subsection (j) to the taxpayer in 
charge of the High Impact Business construction jobs project, 
its officers and agents, the Director of the Department of 
Labor and his or her deputies and agents, and to federal, 
State, or local law enforcement agencies and prosecutors. 
    (l) The  changes made to this Section by this amendatory 
Act of the 102nd General Assembly, other than the changes in 
subsection (a), apply to high impact businesses that submit 
applications on or after the effective date of this amendatory 
Act of the 102nd General Assembly. 
(Source: P.A. 101-9, eff. 6-5-19; 102-108, eff. 1-1-22; 
102-558, eff. 8-20-21; 102-605, eff. 8-27-21; 102-662, eff. 
9-15-21; 102-673, eff. 11-30-21; 102-813, eff. 5-13-22; 
102-1125, eff. 2-3-23.)



 
    Section 35. The Public Utilities Act is amended  by 
changing Section 9-222.1A as follows:
 



    (220 ILCS 5/9-222.1A)



    Sec. 9-222.1A. High impact business. Beginning on August 
1, 1998 and
thereafter, a business enterprise that is 
certified as a High Impact  Business
by the Department of 
Commerce and Economic Opportunity (formerly Department of 
Commerce and Community Affairs) is exempt  from the tax
imposed 
by Section 2-4 of the Electricity Excise Tax Law, if the High 
Impact
Business is registered to self-assess that tax, and is 
exempt from any
additional  charges  added to the business 
enterprise's  utility  bills  as  a
pass-on of State utility taxes 
under Section 9-222 of this Act, to the extent
the tax or 
charges are exempted by the percentage specified by the 
Department
of  Commerce and Economic Opportunity for State 
utility taxes, provided the
business enterprise meets the 
following criteria:


        (1) (A) it intends either (i) to make a minimum  
        eligible investment
of
$12,000,000 that will be placed 
        in service in qualified property in Illinois
and is 
        intended to create at least 500  full-time equivalent 
        jobs at a
designated
location in Illinois; or (ii) to 
        make a minimum eligible investment of
$30,000,000 that 
        will be placed in service in qualified property in

        Illinois and is intended to retain at least 1,500 
        full-time equivalent jobs at
a designated location in 
        Illinois; or


            (B) it meets the criteria of subdivision 
        (a)(3)(B), (a)(3)(C),
(a)(3)(D), or (a)(3)(F), or 
        (a)(3)(G) of
Section 5.5 of the
Illinois Enterprise 
        Zone Act;


        (2) it is designated as a High Impact Business by the 
    Department of
Commerce and Economic Opportunity; and


        (3) it is certified by the Department of Commerce and 
    Economic Opportunity as complying with the requirements 
    specified in clauses (1) and (2) of
this Section.

    The Department of Commerce and Economic Opportunity shall 
determine the period
during which the exemption from the 
Electricity Excise Tax Law and the
charges imposed under 
Section 9-222 are in effect and shall specify the percentage

of the exemption from those taxes or additional charges.

    The Department of Commerce and Economic Opportunity is 
authorized to
promulgate rules and regulations to carry out 
the provisions of this Section,
including procedures for 
complying with the requirements specified  in
clauses (1) and 
(2) of this Section and procedures for applying for the

exemptions authorized under this Section; to define the  
amounts and types of
eligible  investments that business 
enterprises must make in order to receive
State utility tax 
exemptions or exemptions from the additional charges imposed

under Section 9-222 and this Section; to
approve such utility 
tax exemptions for business enterprises whose investments
are 
not yet placed in  service;  and  to  require  that business  
enterprises
granted tax exemptions or exemptions from 
additional charges under Section
9-222 repay the exempted 
amount if the business enterprise fails
to comply with the 
terms and conditions of the certification.

    Upon certification of the business enterprises by the 
Department of Commerce
and Economic Opportunity, the 
Department of Commerce and Economic Opportunity shall
notify 
the Department of Revenue of the certification.  The Department 
of
Revenue shall notify the public utilities of the exemption 
status of business
enterprises from the tax or pass-on charges 
of State utility taxes.  The
exemption
status shall take effect 
within 3 months after certification of the
business 
enterprise.

(Source: P.A. 102-1125, eff. 2-3-23.)