Public Act 098-0674
 
SB0220 EnrolledLRB098 04693 OMW 34721 b

    AN ACT concerning State government.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
ARTICLE 1. SHORT TITLE; PURPOSE

 
    Section 1-1. Short title. This Act may be cited as the
FY2015 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
Governor's Fiscal Year 2015 budget recommendations.
 
ARTICLE 20. AMENDATORY PROVISIONS

 
    Section 20-5. The I-FLY Act is amended by changing Section
25 as follows:
 
    (20 ILCS 3958/25)
    Sec. 25. I-FLY Program.
    (a) The Department shall establish the I-FLY Program, in
cooperation with the Commission. The Program shall consist of
the following components:
        (1) air carrier recruitment and retention grants as
    described in subsection (c); and
        (2) planning grants under subsection (d).
    The Department may make grants under this Act only to
airports that are located completely outside of Cook County.
    (b) During any one-year period, an airport may receive a
grant for only one of the 2 components specified in subsection
(a).
    (c) Air carrier recruitment and retention program grants.
        (1) An airport may receive an air carrier recruitment
    and retention program grant from the Department only if:
            (A) it is capable of supporting takeoffs and
        landings by aircraft that have at least 19 passenger
        seats or have made improvements or commitments to the
        Department to provide this capability; and
            (B) it has a commitment from an air carrier to
        start or continue air service to the community that the
        airport serves subject to financial support from the
        State and from the airport or unit of local government
        that the airport serves. The commitment must specify
        that the air carrier would not provide or continue to
        provide service to the community if financial
        assistance were not available.
        (2) An application for an air carrier recruitment and
    retention program grant must contain commitments from the
    airport or the unit of local government in which the
    airport is located as to the amount of the total project
    cost, the contribution from the unit of local government or
    airport, the method in which the contribution from the
    airport or unit of local government will be generated, and
    the requested State contribution.
        (3) The air carrier recruitment and retention program
    grant shall be used to guarantee the financial viability of
    air carriers providing reasonable air service at the
    airport. A grant under this subsection (c) to a particular
    airport may be in only one of the following 3 forms:
            (A) A grant may be used to guarantee that an air
        carrier shall receive an agreed amount of revenue per
        flight.
            (B) A grant may be used to guarantee a reduced or
        subsidized consumer ticket price.
            (C) A grant may be used to guarantee a profit goal
        established by the air carrier and airport.
        (4) During the first year of a grant under this
    subsection (c), the grant shall pay 80% of the total cost
    of the guarantee and the airport or unit of local
    government in which the airport is located shall pay 20% of
    the total cost of the guarantee. During the second year of
    a grant under this subsection (c), the grant shall pay 80%
    of the total cost of the guarantee and the airport or the
    unit of local government in which the airport is located
    shall pay 20% of the total cost of the guarantee. During
    the third year of a grant under this subsection (c), the
    grant shall pay 80% of the total cost of the guarantee and
    the airport or the unit of local government in which the
    airport is located shall pay 20% of the total cost of the
    guarantee.
        (5) The total State funding for a grant under this
    subsection (c) to a particular airport may not exceed
    $1,500,000 $1,000,000 in any year.
        (6) An airport that has received a 3-year 2-year grant
    under this subsection (c) may apply for another grant for
    an additional 3-year 2-year period; however, the
    Department shall, in determining whether to make a grant
    for an additional 3-year 2-year period, give priority to
    other airports that have not previously received a grant
    under this subsection (c). The Department shall also give
    priority in making grants under this subsection (c) to
    airports at which the Department determines that a 3-year
    2-year grant may result in the creation of stable and
    reliable commercial air service without an additional
    grant.
    (d) Planning grants. An airport may apply for and receive a
planning grant to conduct feasibility studies or business plans
designed to study the recruitment, retention, or expansion of
an air carrier at the airport. To be eligible for a grant under
this subsection (d), the airport must have the potential for
initial or expanded air service as the Department determines
through its evaluation process. The grant shall pay 70% of the
total cost of the feasibility studies or business plans and the
airport or the unit of local government in which the airport is
located shall pay 30% of the total cost of the feasibility
studies or business plans. An airport may receive only one
planning grant.
(Source: P.A. 94-839, eff. 6-6-06; 95-744, eff. 7-18-08.)
 
    Section 20-10. The State Finance Act is amended by changing
Sections 6z-63, 6z-64, 6z-70, 8.3, 8g-1, and 13.2 and by adding
Sections 5.855 and 6z-100 as follows:
 
    (30 ILCS 105/5.855 new)
    Sec. 5.855. The Capital Development Board Revolving Fund.
This Section is repealed July 1, 2016.
 
    (30 ILCS 105/6z-63)
    Sec. 6z-63. The Professional Services Fund.
    (a) The Professional Services Fund is created as a
revolving fund in the State treasury. The following moneys
shall be deposited into the Fund:
        (1) amounts authorized for transfer to the Fund from
    the General Revenue Fund and other State funds (except for
    funds classified by the Comptroller as federal trust funds
    or State trust funds) pursuant to State law or Executive
    Order;
        (2) federal funds received by the Department of Central
    Management Services (the "Department") as a result of
    expenditures from the Fund;
        (3) interest earned on moneys in the Fund; and
        (4) receipts or inter-fund transfers resulting from
    billings issued by the Department to State agencies for the
    cost of professional services rendered by the Department
    that are not compensated through the specific fund
    transfers authorized by this Section.
    (b) Moneys in the Fund may be used by the Department for
reimbursement or payment for:
        (1) providing professional services to State agencies
    or other State entities;
        (2) rendering other services to State agencies at the
    Governor's direction or to other State entities upon
    agreement between the Director of Central Management
    Services and the appropriate official or governing body of
    the other State entity; or
        (3) providing for payment of administrative and other
    expenses incurred by the Department in providing
    professional services.
    (c) State agencies or other State entities may direct the
Comptroller to process inter-fund transfers or make payment
through the voucher and warrant process to the Professional
Services Fund in satisfaction of billings issued under
subsection (a) of this Section.
    (d) Reconciliation. For the fiscal year beginning on July
1, 2004 only, the Director of Central Management Services (the
"Director") shall order that each State agency's payments and
transfers made to the Fund be reconciled with actual Fund costs
for professional services provided by the Department on no less
than an annual basis. The Director may require reports from
State agencies as deemed necessary to perform this
reconciliation.
    (e) The following amounts are authorized for transfer into
the Professional Services Fund for the fiscal year beginning
July 1, 2004:
    General Revenue Fund...........................$5,440,431
    Road Fund........................................$814,468
    Motor Fuel Tax Fund..............................$263,500
    Child Support Administrative Fund................$234,013
    Professions Indirect Cost Fund...................$276,800
    Capital Development Board Revolving Fund.........$207,610
    Bank & Trust Company Fund........................$200,214
    State Lottery Fund...............................$193,691
    Insurance Producer Administration Fund...........$174,672
    Insurance Financial Regulation Fund..............$168,327
    Illinois Clean Water Fund........................$124,675
    Clean Air Act (CAA) Permit Fund...................$91,803
    Statistical Services Revolving Fund...............$90,959
    Financial Institution Fund.......................$109,428
    Horse Racing Fund.................................$71,127
    Health Insurance Reserve Fund.....................$66,577
    Solid Waste Management Fund.......................$61,081
    Guardianship and Advocacy Fund.....................$1,068
    Agricultural Premium Fund............................$493
    Wildlife and Fish Fund...............................$247
    Radiation Protection Fund.........................$33,277
    Nuclear Safety Emergency Preparedness Fund........$25,652
    Tourism Promotion Fund............................$6,814
    All of these transfers shall be made on July 1, 2004, or as
soon thereafter as practical. These transfers shall be made
notwithstanding any other provision of State law to the
contrary.
    (e-5) Notwithstanding any other provision of State law to
the contrary, on or after July 1, 2005 and through June 30,
2006, in addition to any other transfers that may be provided
for by law, at the direction of and upon notification from the
Director of Central Management Services, the State Comptroller
shall direct and the State Treasurer shall transfer amounts
into the Professional Services Fund from the designated funds
not exceeding the following totals:
    Food and Drug Safety Fund..........................$3,249
    Financial Institution Fund........................$12,942
    General Professions Dedicated Fund.................$8,579
    Illinois Department of Agriculture
        Laboratory Services Revolving Fund...........$1,963
    Illinois Veterans' Rehabilitation Fund............$11,275
    State Boating Act Fund............................$27,000
    State Parks Fund..................................$22,007
    Agricultural Premium Fund.........................$59,483
    Fire Prevention Fund..............................$29,862
    Mental Health Fund................................$78,213
    Illinois State Pharmacy Disciplinary Fund..........$2,744
    Radiation Protection Fund.........................$16,034
    Solid Waste Management Fund.......................$37,669
    Illinois Gaming Law Enforcement Fund...............$7,260
    Subtitle D Management Fund.........................$4,659
    Illinois State Medical Disciplinary Fund...........$8,602
    Department of Children and
        Family Services Training Fund.................$29,906
    Facility Licensing Fund............................$1,083
    Youth Alcoholism and Substance
        Abuse Prevention Fund..........................$2,783
    Plugging and Restoration Fund......................$1,105
    State Crime Laboratory Fund........................$1,353
    Motor Vehicle Theft Prevention Trust Fund..........$9,190
    Weights and Measures Fund..........................$4,932
    Solid Waste Management Revolving
        Loan Fund......................................$2,735
    Illinois School Asbestos Abatement Fund............$2,166
    Violence Prevention Fund...........................$5,176
    Capital Development Board Revolving Fund..........$14,777
    DCFS Children's Services Fund..................$1,256,594
    State Police DUI Fund..............................$1,434
    Illinois Health Facilities Planning Fund...........$3,191
    Emergency Public Health Fund.......................$7,996
    Fair and Exposition Fund...........................$3,732
    Nursing Dedicated and Professional Fund............$5,792
    Optometric Licensing and Disciplinary Board Fund...$1,032
    Underground Resources Conservation Enforcement Fund.$1,221
    State Rail Freight Loan Repayment Fund.............$6,434
    Drunk and Drugged Driving Prevention Fund..........$5,473
    Illinois Affordable Housing Trust Fund...........$118,222
    Community Water Supply Laboratory Fund............$10,021
    Used Tire Management Fund.........................$17,524
    Natural Areas Acquisition Fund....................$15,501
    Open Space Lands Acquisition
        and Development Fund..........................$49,105
    Working Capital Revolving Fund...................$126,344
    State Garage Revolving Fund.......................$92,513
    Statistical Services Revolving Fund..............$181,949
    Paper and Printing Revolving Fund..................$3,632
    Air Transportation Revolving Fund..................$1,969
    Communications Revolving Fund....................$304,278
    Environmental Laboratory Certification Fund........$1,357
    Public Health Laboratory Services Revolving Fund...$5,892
    Provider Inquiry Trust Fund........................$1,742
    Lead Poisoning Screening,
        Prevention, and Abatement Fund.................$8,200
    Drug Treatment Fund...............................$14,028
    Feed Control Fund..................................$2,472
    Plumbing Licensure and Program Fund................$3,521
    Insurance Premium Tax Refund Fund..................$7,872
    Tax Compliance and Administration Fund.............$5,416
    Appraisal Administration Fund......................$2,924
    Trauma Center Fund................................$40,139
    Alternate Fuels Fund...............................$1,467
    Illinois State Fair Fund..........................$13,844
    State Asset Forfeiture Fund........................$8,210
    Federal Asset Forfeiture Fund......................$6,471
    Department of Corrections Reimbursement
        and Education Fund............................$78,965
    Health Facility Plan Review Fund...................$3,444
    LEADS Maintenance Fund.............................$6,075
    State Offender DNA Identification
        System Fund....................................$1,712
    Illinois Historic Sites Fund.......................$4,511
    Public Pension Regulation Fund.....................$2,313
    Workforce, Technology, and Economic
        Development Fund...............................$5,357
    Renewable Energy Resources Trust Fund.............$29,920
    Energy Efficiency Trust Fund.......................$8,368
    Pesticide Control Fund.............................$6,687
    Conservation 2000 Fund............................$30,764
    Wireless Carrier Reimbursement Fund...............$91,024
    International Tourism Fund........................$13,057
    Public Transportation Fund.......................$701,837
    Horse Racing Fund.................................$18,589
    Death Certificate Surcharge Fund...................$1,901
    State Police Wireless Service
        Emergency Fund.................................$1,012
    Downstate Public Transportation Fund.............$112,085
    Motor Carrier Safety Inspection Fund...............$6,543
    State Police Whistleblower Reward
        and Protection Fund............................$1,894
    Illinois Standardbred Breeders Fund................$4,412
    Illinois Thoroughbred Breeders Fund................$6,635
    Illinois Clean Water Fund.........................$17,579
    Independent Academic Medical Center Fund...........$5,611
    Child Support Administrative Fund................$432,527
    Corporate Headquarters Relocation
        Assistance Fund................................$4,047
    Local Initiative Fund.............................$58,762
    Tourism Promotion Fund............................$88,072
    Digital Divide Elimination Fund...................$11,593
    Presidential Library and Museum Operating Fund.....$4,624
    Metro-East Public Transportation Fund.............$47,787
    Medical Special Purposes Trust Fund...............$11,779
    Dram Shop Fund....................................$11,317
    Illinois State Dental Disciplinary Fund............$1,986
    Hazardous Waste Research Fund......................$1,333
    Real Estate License Administration Fund...........$10,886
    Traffic and Criminal Conviction
        Surcharge Fund................................$44,798
    Criminal Justice Information
        Systems Trust Fund.............................$5,693
    Design Professionals Administration
        and Investigation Fund.........................$2,036
    State Surplus Property Revolving Fund..............$6,829
    Illinois Forestry Development Fund.................$7,012
    State Police Services Fund........................$47,072
    Youth Drug Abuse Prevention Fund...................$1,299
    Metabolic Screening and Treatment Fund............$15,947
    Insurance Producer Administration Fund............$30,870
    Coal Technology Development Assistance Fund.......$43,692
    Rail Freight Loan Repayment Fund...................$1,016
    Low-Level Radioactive Waste
        Facility Development and Operation Fund......$1,989
    Environmental Protection Permit and Inspection Fund.$32,125
    Park and Conservation Fund........................$41,038
    Local Tourism Fund................................$34,492
    Illinois Capital Revolving Loan Fund..............$10,624
    Illinois Equity Fund...............................$1,929
    Large Business Attraction Fund.....................$5,554
    Illinois Beach Marina Fund.........................$5,053
    International and Promotional Fund.................$1,466
    Public Infrastructure Construction
        Loan Revolving Fund............................$3,111
    Insurance Financial Regulation Fund...............$42,575
    Total                                         $4,975,487
    (e-7) Notwithstanding any other provision of State law to
the contrary, on or after July 1, 2006 and through June 30,
2007, in addition to any other transfers that may be provided
for by law, at the direction of and upon notification from the
Director of Central Management Services, the State Comptroller
shall direct and the State Treasurer shall transfer amounts
into the Professional Services Fund from the designated funds
not exceeding the following totals:
    Food and Drug Safety Fund..........................$3,300
    Financial Institution Fund........................$13,000
    General Professions Dedicated Fund.................$8,600
    Illinois Department of Agriculture
        Laboratory Services Revolving Fund.............$2,000
    Illinois Veterans' Rehabilitation Fund............$11,300
    State Boating Act Fund............................$27,200
    State Parks Fund..................................$22,100
    Agricultural Premium Fund.........................$59,800
    Fire Prevention Fund..............................$30,000
    Mental Health Fund................................$78,700
    Illinois State Pharmacy Disciplinary Fund..........$2,800
    Radiation Protection Fund.........................$16,100
    Solid Waste Management Fund.......................$37,900
    Illinois Gaming Law Enforcement Fund...............$7,300
    Subtitle D Management Fund.........................$4,700
    Illinois State Medical Disciplinary Fund...........$8,700
    Facility Licensing Fund............................$1,100
    Youth Alcoholism and
        Substance Abuse Prevention Fund................$2,800
    Plugging and Restoration Fund......................$1,100
    State Crime Laboratory Fund........................$1,400
    Motor Vehicle Theft Prevention Trust Fund..........$9,200
    Weights and Measures Fund..........................$5,000
    Illinois School Asbestos Abatement Fund............$2,200
    Violence Prevention Fund...........................$5,200
    Capital Development Board Revolving Fund..........$14,900
    DCFS Children's Services Fund..................$1,294,000
    State Police DUI Fund..............................$1,400
    Illinois Health Facilities Planning Fund...........$3,200
    Emergency Public Health Fund.......................$8,000
    Fair and Exposition Fund...........................$3,800
    Nursing Dedicated and Professional Fund............$5,800
    Optometric Licensing and Disciplinary Board Fund...$1,000
    Underground Resources Conservation
        Enforcement Fund...............................$1,200
    State Rail Freight Loan Repayment Fund.............$6,500
    Drunk and Drugged Driving Prevention Fund..........$5,500
    Illinois Affordable Housing Trust Fund...........$118,900
    Community Water Supply Laboratory Fund............$10,100
    Used Tire Management Fund.........................$17,600
    Natural Areas Acquisition Fund....................$15,600
    Open Space Lands Acquisition
        and Development Fund..........................$49,400
    Working Capital Revolving Fund...................$127,100
    State Garage Revolving Fund.......................$93,100
    Statistical Services Revolving Fund..............$183,000
    Paper and Printing Revolving Fund..................$3,700
    Air Transportation Revolving Fund..................$2,000
    Communications Revolving Fund....................$306,100
    Environmental Laboratory Certification Fund........$1,400
    Public Health Laboratory Services
        Revolving Fund.................................$5,900
    Provider Inquiry Trust Fund........................$1,800
    Lead Poisoning Screening, Prevention,
        and Abatement Fund.............................$8,200
    Drug Treatment Fund...............................$14,100
    Feed Control Fund..................................$2,500
    Plumbing Licensure and Program Fund................$3,500
    Insurance Premium Tax Refund Fund..................$7,900
    Tax Compliance and Administration Fund.............$5,400
    Appraisal Administration Fund......................$2,900
    Trauma Center Fund................................$40,400
    Alternate Fuels Fund..............................$1,500
    Illinois State Fair Fund..........................$13,900
    State Asset Forfeiture Fund........................$8,300
    Department of Corrections
        Reimbursement and Education Fund..............$79,400
    Health Facility Plan Review Fund...................$3,500
    LEADS Maintenance Fund.............................$6,100
    State Offender DNA Identification System Fund......$1,700
    Illinois Historic Sites Fund.......................$4,500
    Public Pension Regulation Fund.....................$2,300
    Workforce, Technology, and Economic
        Development Fund...............................$5,400
    Renewable Energy Resources Trust Fund.............$30,100
    Energy Efficiency Trust Fund.......................$8,400
    Pesticide Control Fund.............................$6,700
    Conservation 2000 Fund............................$30,900
    Wireless Carrier Reimbursement Fund...............$91,600
    International Tourism Fund........................$13,100
    Public Transportation Fund.......................$705,900
    Horse Racing Fund.................................$18,700
    Death Certificate Surcharge Fund...................$1,900
    State Police Wireless Service Emergency Fund.......$1,000
    Downstate Public Transportation Fund.............$112,700
    Motor Carrier Safety Inspection Fund...............$6,600
    State Police Whistleblower
        Reward and Protection Fund.....................$1,900
    Illinois Standardbred Breeders Fund................$4,400
    Illinois Thoroughbred Breeders Fund................$6,700
    Illinois Clean Water Fund.........................$17,700
    Child Support Administrative Fund................$435,100
    Tourism Promotion Fund............................$88,600
    Digital Divide Elimination Fund...................$11,700
    Presidential Library and Museum Operating Fund.....$4,700
    Metro-East Public Transportation Fund.............$48,100
    Medical Special Purposes Trust Fund...............$11,800
    Dram Shop Fund....................................$11,400
    Illinois State Dental Disciplinary Fund............$2,000
    Hazardous Waste Research Fund......................$1,300
    Real Estate License Administration Fund...........$10,900
    Traffic and Criminal Conviction Surcharge Fund....$45,100
    Criminal Justice Information Systems Trust Fund....$5,700
    Design Professionals Administration
        and Investigation Fund.........................$2,000
    State Surplus Property Revolving Fund..............$6,900
    State Police Services Fund........................$47,300
    Youth Drug Abuse Prevention Fund...................$1,300
    Metabolic Screening and Treatment Fund............$16,000
    Insurance Producer Administration Fund............$31,100
    Coal Technology Development Assistance Fund.......$43,900
    Low-Level Radioactive Waste Facility
        Development and Operation Fund.................$2,000
    Environmental Protection Permit
        and Inspection Fund...........................$32,300
    Park and Conservation Fund........................$41,300
    Local Tourism Fund................................$34,700
    Illinois Capital Revolving Loan Fund..............$10,700
    Illinois Equity Fund...............................$1,900
    Large Business Attraction Fund.....................$5,600
    Illinois Beach Marina Fund.........................$5,100
    International and Promotional Fund.................$1,500
    Public Infrastructure Construction
        Loan Revolving Fund............................$3,100
    Insurance Financial Regulation Fund..............$42,800
    Total                                         $4,918,200
    (e-10) Notwithstanding any other provision of State law to
the contrary and 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, 2005, or as soon as may be
practical thereafter, the State Comptroller shall direct and
the State Treasurer shall transfer from each designated fund
into the Professional Services Fund amounts equal to one-fourth
of each of the following totals:
    General Revenue Fund...........................$4,440,000
    Road Fund......................................$5,324,411
    Total                                         $9,764,411
    (e-15) Notwithstanding any other provision of State law to
the contrary and in addition to any other transfers that may be
provided for by law, the State Comptroller shall direct and the
State Treasurer shall transfer from the funds specified into
the Professional Services Fund according to the schedule
specified herein as follows:
    General Revenue Fund..........................$4,466,000
    Road Fund.....................................$5,355,500
    Total                                         $9,821,500
    One-fourth of the specified amount shall be transferred on
each of July 1 and October 1, 2006, or as soon as may be
practical thereafter, and one-half of the specified amount
shall be transferred on January 1, 2007, or as soon as may be
practical thereafter.
    (e-20) Notwithstanding any other provision of State law to
the contrary, on or after July 1, 2010 and through June 30,
2011, in addition to any other transfers that may be provided
for by law, at the direction of and upon notification from the
Director of Central Management Services, the State Comptroller
shall direct and the State Treasurer shall transfer amounts
into the Professional Services Fund from the designated funds
not exceeding the following totals:
    Grade Crossing Protection Fund...................$55,300
    Financial Institution Fund.......................$10,000
    General Professions Dedicated Fund...............$11,600
    Illinois Veterans' Rehabilitation Fund...........$10,800
    State Boating Act Fund...........................$23,500
    State Parks Fund.................................$21,200
    Agricultural Premium Fund........................$55,400
    Fire Prevention Fund.............................$46,100
    Mental Health Fund...............................$45,200
    Illinois State Pharmacy Disciplinary Fund...........$300
    Radiation Protection Fund........................$12,900
    Solid Waste Management Fund......................$48,100
    Illinois Gaming Law Enforcement Fund..............$2,900
    Subtitle D Management Fund........................$6,300
    Illinois State Medical Disciplinary Fund..........$9,200
    Weights and Measures Fund.........................$6,700
    Violence Prevention Fund..........................$4,000
    Capital Development Board Revolving Fund..........$7,900
    DCFS Children's Services Fund...................$804,800
    Illinois Health Facilities Planning Fund..........$4,000
    Emergency Public Health Fund......................$7,600
    Nursing Dedicated and Professional Fund...........$5,600
    State Rail Freight Loan Repayment Fund............$1,700
    Drunk and Drugged Driving Prevention Fund.........$4,600
    Community Water Supply Laboratory Fund............$3,100
    Used Tire Management Fund........................$15,200
    Natural Areas Acquisition Fund...................$33,400
    Open Space Lands Acquisition
        and Development Fund.........................$62,100
    Working Capital Revolving Fund...................$91,700
    State Garage Revolving Fund......................$89,600
    Statistical Services Revolving Fund.............$277,700
    Communications Revolving Fund...................$248,100
    Facilities Management Revolving Fund............$472,600
    Public Health Laboratory Services
        Revolving Fund................................$5,900
    Lead Poisoning Screening, Prevention,
        and Abatement Fund............................$7,900
    Drug Treatment Fund...............................$8,700
    Tax Compliance and Administration Fund............$8,300
    Trauma Center Fund...............................$34,800
    Illinois State Fair Fund.........................$12,700
    Department of Corrections
        Reimbursement and Education Fund.............$77,600
    Illinois Historic Sites Fund......................$4,200
    Pesticide Control Fund............................$7,000
    Partners for Conservation Fund...................$25,000
    International Tourism Fund.......................$14,100
    Horse Racing Fund................................$14,800
    Motor Carrier Safety Inspection Fund..............$4,500
    Illinois Standardbred Breeders Fund...............$3,400
    Illinois Thoroughbred Breeders Fund...............$5,200
    Illinois Clean Water Fund........................$19,400
    Child Support Administrative Fund...............$398,000
    Tourism Promotion Fund...........................$75,300
    Digital Divide Elimination Fund..................$11,800
    Presidential Library and Museum Operating Fund...$25,900
    Medical Special Purposes Trust Fund..............$10,800
    Dram Shop Fund...................................$12,700
    Cycle Rider Safety Training Fund..................$7,100
    State Police Services Fund.......................$43,600
    Metabolic Screening and Treatment Fund...........$23,900
    Insurance Producer Administration Fund...........$16,800
    Coal Technology Development Assistance Fund......$43,700
    Environmental Protection Permit
        and Inspection Fund..........................$21,600
    Park and Conservation Fund.......................$38,100
    Local Tourism Fund...............................$31,800
    Illinois Capital Revolving Loan Fund..............$5,800
    Large Business Attraction Fund......................$300
    Adeline Jay Geo-Karis Illinois
        Beach Marina Fund.............................$5,000
    Insurance Financial Regulation Fund..............$23,000
    Total                                         $3,547,900
    (e-25) Notwithstanding any other provision of State law to
the contrary and in addition to any other transfers that may be
provided for by law, the State Comptroller shall direct and the
State Treasurer shall transfer from the funds specified into
the Professional Services Fund according to the schedule
specified as follows:
    General Revenue Fund..........................$4,600,000
    Road Fund.....................................$4,852,500
    Total                                         $9,452,500
    One fourth of the specified amount shall be transferred on
each of July 1 and October 1, 2010, or as soon as may be
practical thereafter, and one half of the specified amount
shall be transferred on January 1, 2011, or as soon as may be
practical thereafter.
    (e-30) Notwithstanding any other provision of State law to
the contrary and in addition to any other transfers that may be
provided for by law, the State Comptroller shall direct and the
State Treasurer shall transfer from the funds specified into
the Professional Services Fund according to the schedule
specified as follows:
    General Revenue Fund..........................$4,600,000
    One-fourth of the specified amount shall be transferred on
each of July 1 and October 1, 2011, or as soon as may be
practical thereafter, and one-half of the specified amount
shall be transferred on January 1, 2012, or as soon as may be
practical thereafter.
    (e-35) Notwithstanding any other provision of State law to
the contrary, on or after July 1, 2013 and through 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
Director of Central Management Services, the State Comptroller
shall direct and the State Treasurer shall transfer amounts
into the Professional Services Fund from the designated funds
not exceeding the following totals:
    Financial Institution Fund........................$2,500
    General Professions Dedicated Fund................$2,000
    Illinois Veterans' Rehabilitation Fund.............$2,300
    State Boating Act Fund.............................$5,500
    State Parks Fund...................................$4,800
    Agricultural Premium Fund..........................$9,900
    Fire Prevention Fund..............................$10,300
    Mental Health Fund................................$14,000
    Illinois State Pharmacy Disciplinary Fund...........$600
    Radiation Protection Fund..........................$3,400
    Solid Waste Management Fund........................$7,600
    Illinois Gaming Law Enforcement Fund.................$800
    Subtitle D Management Fund...........................$700
    Illinois State Medical Disciplinary Fund...........$2,000
    Weights and Measures Fund.........................$20,300
    ICJIA Violence Prevention Fund.......................$900
    Capital Development Board Revolving Fund...........$3,100
    DCFS Children's Services Fund....................$175,500
    Illinois Health Facilities Planning Fund.............$800
    Emergency Public Health Fund.......................$1,400
    Nursing Dedicated and Professional Fund............$1,200
    State Rail Freight Loan Repayment Fund.............$2,300
    Drunk and Drugged Driving Prevention Fund............$800
    Community Water Supply Laboratory Fund...............$500
    Used Tire Management Fund.........................$2,700
    Natural Areas Acquisition Fund.....................$3,000
    Open Space Lands Acquisition and Development Fund..$7,300
    Working Capital Revolving Fund....................$22,900
    State Garage Revolving Fund.......................$22,100
    Statistical Services Revolving Fund...............$67,100
    Communications Revolving Fund.....................$56,900
    Facilities Management Revolving Fund..............$84,400
    Public Health Laboratory Services Revolving Fund ....$300
    Lead Poisoning Screening, Prevention, and
        Abatement Fund.................................$1,300
    Tax Compliance and Administration Fund.............$1,700
    Illinois State Fair Fund...........................$2,300
    Department of Corrections Reimbursement
        and Education Fund...........................$14,700
    Illinois Historic Sites Fund.........................$900
    Pesticide Control Fund.............................$2,000
    Partners for Conservation Fund.....................$3,300
    International Tourism Fund.........................$1,200
    Horse Racing Fund..................................$3,100
    Motor Carrier Safety Inspection Fund...............$1,000
    Illinois Thoroughbred Breeders Fund................$1,000
    Illinois Clean Water Fund..........................$7,400
    Child Support Administrative Fund.................$82,100
    Tourism Promotion Fund............................$15,200
    Presidential Library and Museum
        Operating Fund.................................$4,600
    Dram Shop Fund.....................................$3,200
    Cycle Rider Safety Training Fund...................$2,100
    State Police Services Fund.........................$8,500
    Metabolic Screening and Treatment Fund.............$6,000
    Insurance Producer Administration Fund.............$6,700
    Coal Technology Development Assistance Fund........$6,900
    Environmental Protection Permit
        and Inspection Fund ...........................$3,800
    Park and Conservation Fund.........................$7,500
    Local Tourism Fund.................................$5,100
    Illinois Capital Revolving Loan Fund.................$400
    Adeline Jay Geo-Karis Illinois
        Beach Marina Fund ...............................$500
    Insurance Financial Regulation Fund................$8,200
    Total                                           $740,600
    (e-40) Notwithstanding any other provision of State law to
the contrary and in addition to any other transfers that may be
provided for by law, the State Comptroller shall direct and the
State Treasurer shall transfer from the funds specified into
the Professional Services Fund according to the schedule
specified as follows:
    General Revenue Fund...........................$6,000,000
    Road Fund......................................$1,161,700
    Total                                         $7,161,700
    (e-45) Notwithstanding any other provision of State law to
the contrary, on or after July 1, 2014 and through June 30,
2015, in addition to any other transfers that may be provided
for by law, at the direction of and upon notification from the
Director of Central Management Services, the State Comptroller
shall direct and the State Treasurer shall transfer amounts
into the Professional Services Fund from the designated funds
not exceeding the following totals:
    Financial Institution Fund.........................$2,500
    General Professions Dedicated Fund.................$2,000
    Illinois Veterans' Rehabilitation Fund.............$2,300
    State Boating Act Fund.............................$5,500
    State Parks Fund...................................$4,800
    Agricultural Premium Fund..........................$9,900
    Fire Prevention Fund..............................$10,300
    Mental Health Fund................................$14,000
    Illinois State Pharmacy Disciplinary Fund............$600
    Radiation Protection Fund..........................$3,400
    Solid Waste Management Fund........................$7,600
    Illinois Gaming Law Enforcement Fund.................$800
    Subtitle D Management Fund...........................$700
    Illinois State Medical Disciplinary Fund...........$2,000
    Weights and Measures Fund.........................$20,300
    ICJIA Violence Prevention Fund.......................$900
    Capital Development Board Revolving Fund...........$3,100
    DCFS Children's Services Fund....................$175,500
    Illinois Health Facilities Planning Fund.............$800
    Emergency Public Health Fund.......................$1,400
    Nursing Dedicated and Professional Fund............$1,200
    State Rail Freight Loan Repayment Fund.............$2,300
    Drunk and Drugged Driving Prevention Fund............$800
    Community Water Supply Laboratory Fund...............$500
    Used Tire Management Fund..........................$2,700
    Natural Areas Acquisition Fund.....................$3,000
    Open Space Lands Acquisition
        and Development Fund...........................$7,300
    Working Capital Revolving Fund....................$22,900
    State Garage Revolving Fund.......................$22,100
    Statistical Services Revolving Fund...............$67,100
    Communications Revolving Fund.....................$56,900
    Facilities Management Revolving Fund..............$84,400
    Public Health Laboratory Services
        Revolving Fund...................................$300
    Lead Poisoning Screening, Prevention,
        and Abatement Fund.............................$1,300
    Tax Compliance and Administration Fund.............$1,700
    Illinois State Fair Fund...........................$2,300
    Department of Corrections
        Reimbursement and Education Fund..............$14,700
    Illinois Historic Sites Fund.........................$900
    Pesticide Control Fund.............................$2,000
    Partners for Conservation Fund.....................$3,300
    International Tourism Fund.........................$1,200
    Horse Racing Fund..................................$3,100
    Motor Carrier Safety Inspection Fund...............$1,000
    Illinois Thoroughbred Breeders Fund................$1,000
    Illinois Clean Water Fund..........................$7,400
    Child Support Administrative Fund.................$82,100
    Tourism Promotion Fund............................$15,200
    Presidential Library and Museum Operating Fund.....$4,600
    Dram Shop Fund.....................................$3,200
    Cycle Rider Safety Training Fund...................$2,100
    State Police Services Fund.........................$8,500
    Metabolic Screening and Treatment Fund.............$6,000
    Insurance Producer Administration Fund.............$6,700
    Coal Technology Development Assistance Fund........$6,900
    Environmental Protection Permit
        and Inspection Fund............................$3,800
    Park and Conservation Fund.........................$7,500
    Local Tourism Fund.................................$5,100
    Illinois Capital Revolving Loan Fund.................$400
    Adeline Jay Geo-Karis Illinois
        Beach Marina Fund................................$500
    Insurance Financial Regulation Fund................$8,200
    Total                                            $740,600
    (e-50) Notwithstanding any other provision of State law to
the contrary and in addition to any other transfers that may be
provided for by law, the State Comptroller shall direct and the
State Treasurer shall transfer from the fund specified into the
Professional Services Fund according to the schedule specified
as follows:
    Road Fund......................................$1,161,700
    One-fourth of the specified amount shall be transferred on
each of July 1 and October 1, 2014, or as soon as may be
practical thereafter, and one-half of the specified amount
shall be transferred on January 1, 2015, or as soon as may be
practical thereafter.
    (f) The term "professional services" means services
rendered on behalf of State agencies and other State entities
pursuant to Section 405-293 of the Department of Central
Management Services Law of the Civil Administrative Code of
Illinois.
(Source: P.A. 97-641, eff. 12-19-11; 98-24, eff. 6-19-13.)
 
    (30 ILCS 105/6z-64)
    Sec. 6z-64. The Workers' Compensation Revolving Fund.
    (a) The Workers' Compensation Revolving Fund is created as
a revolving fund, not subject to fiscal year limitations, in
the State treasury. The following moneys shall be deposited
into the Fund:
        (1) amounts authorized for transfer to the Fund from
    the General Revenue Fund and other State funds (except for
    funds classified by the Comptroller as federal trust funds
    or State trust funds) pursuant to State law or Executive
    Order;
        (2) federal funds received by the Department of Central
    Management Services (the "Department") as a result of
    expenditures from the Fund;
        (3) interest earned on moneys in the Fund;
        (4) receipts or inter-fund transfers resulting from
    billings issued to State agencies and universities for the
    cost of workers' compensation services that are not
    compensated through the specific fund transfers authorized
    by this Section, if any;
        (5) amounts received from a State agency or university
    for workers' compensation payments for temporary total
    disability, as provided in Section 405-105 of the
    Department of Central Management Services Law of the Civil
    Administrative Code of Illinois; and
        (6) amounts recovered through subrogation in workers'
    compensation and workers' occupational disease cases.
    (b) Moneys in the Fund may be used by the Department for
reimbursement or payment for:
        (1) providing workers' compensation services to State
    agencies and State universities; or
        (2) providing for payment of administrative and other
    expenses (and, beginning January 1, 2013, fees and charges
    made pursuant to a contract with a private vendor) incurred
    in providing workers' compensation services. The
    Department, or any successor agency designated to enter
    into contracts with one or more private vendors for the
    administration of the workers' compensation program for
    State employees pursuant to subsection 10b of Section
    405-105 of the Department of Central Management Services
    Law of the Civil Administrative Code of Illinois, is
    authorized to establish one or more special funds, as
    separate accounts provided by any bank or banks as defined
    by the Illinois Banking Act, any savings and loan
    association or associations as defined by the Illinois
    Savings and Loan Act of 1985, or any credit union as
    defined by the Illinois Credit Union Act, to be held by the
    Director outside of the State treasury, for the purpose of
    receiving the transfer of moneys from the Workers'
    Compensation Revolving Fund. The Department may promulgate
    rules further defining the methodology for the transfers.
    Any interest earned by moneys in the funds or accounts
    shall be deposited into the Workers' Compensation
    Revolving Fund. The transferred moneys, and interest
    accrued thereon, shall be used exclusively for transfers to
    contracted private vendors or their financial institutions
    for payments to workers' compensation claimants and
    providers for workers' compensation services, claims, and
    benefits pursuant to this Section and subsection 9 of
    Section 405-105 of the Department of Central Management
    Services Law of the Civil Administrative Code of Illinois.
    The transferred moneys, and interest accrued thereon,
    shall not be used for any other purpose including, but not
    limited to, reimbursement or payment of administrative
    fees due the contracted vendor pursuant to its contract or
    contracts with the Department.
    (c) State agencies may direct the Comptroller to process
inter-fund transfers or make payment through the voucher and
warrant process to the Workers' Compensation Revolving Fund in
satisfaction of billings issued under subsection (a) of this
Section.
    (d) Reconciliation. For the fiscal year beginning on July
1, 2004 only, the Director of Central Management Services (the
"Director") shall order that each State agency's payments and
transfers made to the Fund be reconciled with actual Fund costs
for workers' compensation services provided by the Department
and attributable to the State agency and relevant fund on no
less than an annual basis. The Director may require reports
from State agencies as deemed necessary to perform this
reconciliation.
    (d-5) Notwithstanding any other provision of State law to
the contrary, on or after July 1, 2005 and until June 30, 2006,
in addition to any other transfers that may be provided for by
law, at the direction of and upon notification of the Director
of Central Management Services, the State Comptroller shall
direct and the State Treasurer shall transfer amounts into the
Workers' Compensation Revolving Fund from the designated funds
not exceeding the following totals:
    Mental Health Fund............................$17,694,000
    Statistical Services Revolving Fund............$1,252,600
    Department of Corrections Reimbursement
        and Education Fund.........................$1,198,600
    Communications Revolving Fund....................$535,400
    Child Support Administrative Fund................$441,900
    Health Insurance Reserve Fund....................$238,900
    Fire Prevention Fund.............................$234,100
    Park and Conservation Fund.......................$142,000
    Motor Fuel Tax Fund..............................$132,800
    Illinois Workers' Compensation
        Commission Operations Fund...................$123,900
    State Boating Act Fund...........................$112,300
    Public Utility Fund..............................$106,500
    State Lottery Fund...............................$101,300
    Traffic and Criminal Conviction
        Surcharge Fund................................$88,500
    State Surplus Property Revolving Fund.............$82,700
    Natural Areas Acquisition Fund....................$65,600
    Securities Audit and Enforcement Fund.............$65,200
    Agricultural Premium Fund.........................$63,400
    Capital Development Fund..........................$57,500
    State Gaming Fund.................................$54,300
    Underground Storage Tank Fund.....................$53,700
    Illinois State Medical Disciplinary Fund..........$53,000
    Personal Property Tax Replacement Fund............$53,000
    General Professions Dedicated Fund...............$51,900
    Total                                        $23,003,100
    (d-10) Notwithstanding any other provision of State law to
the contrary and 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, 2005, or as soon as may be
practical thereafter, the State Comptroller shall direct and
the State Treasurer shall transfer from each designated fund
into the Workers' Compensation Revolving Fund amounts equal to
one-fourth of each of the following totals:
    General Revenue Fund......................... $34,000,000
    Road Fund.................................... $25,987,000
    Total                                        $59,987,000
    (d-12) Notwithstanding any other provision of State law to
the contrary and in addition to any other transfers that may be
provided for by law, on the effective date of this amendatory
Act of the 94th General Assembly, or as soon as may be
practical thereafter, the State Comptroller shall direct and
the State Treasurer shall transfer from each designated fund
into the Workers' Compensation Revolving Fund the following
amounts:
    General Revenue Fund..........................$10,000,000
    Road Fund......................................$5,000,000
    Total                                        $15,000,000
    (d-15) Notwithstanding any other provision of State law to
the contrary and in addition to any other transfers that may be
provided for by law, on July 1, 2006, or as soon as may be
practical thereafter, the State Comptroller shall direct and
the State Treasurer shall transfer from each designated fund
into the Workers' Compensation Revolving Fund the following
amounts:
    General Revenue Fund.........................$44,028,200
    Road Fund....................................$28,084,000
    Total                                        $72,112,200
    (d-20) Notwithstanding any other provision of State law to
the contrary, on or after July 1, 2006 and until June 30, 2007,
in addition to any other transfers that may be provided for by
law, at the direction of and upon notification of the Director
of Central Management Services, the State Comptroller shall
direct and the State Treasurer shall transfer amounts into the
Workers' Compensation Revolving Fund from the designated funds
not exceeding the following totals:
    Mental Health Fund............................$19,121,800
    Statistical Services Revolving Fund............$1,353,700
    Department of Corrections Reimbursement
        and Education Fund.........................$1,295,300
    Communications Revolving Fund....................$578,600
    Child Support Administrative Fund................$477,600
    Health Insurance Reserve Fund....................$258,200
    Fire Prevention Fund.............................$253,000
    Park and Conservation Fund.......................$153,500
    Motor Fuel Tax Fund..............................$143,500
    Illinois Workers' Compensation
        Commission Operations Fund...................$133,900
    State Boating Act Fund...........................$121,400
    Public Utility Fund..............................$115,100
    State Lottery Fund...............................$109,500
    Traffic and Criminal Conviction Surcharge Fund....$95,700
    State Surplus Property Revolving Fund.............$89,400
    Natural Areas Acquisition Fund....................$70,800
    Securities Audit and Enforcement Fund.............$70,400
    Agricultural Premium Fund.........................$68,500
    State Gaming Fund.................................$58,600
    Underground Storage Tank Fund.....................$58,000
    Illinois State Medical Disciplinary Fund..........$57,200
    Personal Property Tax Replacement Fund............$57,200
    General Professions Dedicated Fund...............$56,100
    Total                                        $24,797,000
    (d-25) Notwithstanding any other provision of State law to
the contrary and in addition to any other transfers that may be
provided for by law, on July 1, 2009, or as soon as may be
practical thereafter, the State Comptroller shall direct and
the State Treasurer shall transfer from each designated fund
into the Workers' Compensation Revolving Fund the following
amounts:
    General Revenue Fund.........................$55,000,000
    Road Fund....................................$34,803,000
    Total                                        $89,803,000
    (d-30) 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 Director
of Central Management Services, the State Comptroller shall
direct and the State Treasurer shall transfer amounts into the
Workers' Compensation Revolving Fund from the designated funds
not exceeding the following totals:
    Food and Drug Safety Fund.........................$13,900
    Teacher Certificate Fee Revolving Fund.............$6,500
    Transportation Regulatory Fund....................$14,500
    Financial Institution Fund........................$25,200
    General Professions Dedicated Fund................$25,300
    Illinois Veterans' Rehabilitation Fund............$64,600
    State Boating Act Fund...........................$177,100
    State Parks Fund.................................$104,300
    Lobbyist Registration Administration Fund.........$14,400
    Agricultural Premium Fund.........................$79,100
    Fire Prevention Fund.............................$360,200
    Mental Health Fund.............................$9,725,200
    Illinois State Pharmacy Disciplinary Fund..........$5,600
    Public Utility Fund...............................$40,900
    Radiation Protection Fund.........................$14,200
    Firearm Owner's Notification Fund..................$1,300
    Solid Waste Management Fund.......................$74,100
    Illinois Gaming Law Enforcement Fund..............$17,800
    Subtitle D Management Fund........................$14,100
    Illinois State Medical Disciplinary Fund..........$26,500
    Facility Licensing Fund...........................$11,700
    Plugging and Restoration Fund......................$9,100
    Explosives Regulatory Fund.........................$2,300
    Aggregate Operations Regulatory Fund...............$5,000
    Coal Mining Regulatory Fund........................$1,900
    Registered Certified Public Accountants'
        Administration and Disciplinary Fund...........$1,500
    Weights and Measures Fund.........................$56,100
    Division of Corporations Registered
        Limited Liability Partnership Fund.............$3,900
    Illinois School Asbestos Abatement Fund...........$14,000
    Secretary of State Special License Plate Fund.....$30,700
    Capital Development Board Revolving Fund..........$27,000
    DCFS Children's Services Fund.....................$69,300
    Asbestos Abatement Fund...........................$17,200
    Illinois Health Facilities Planning Fund..........$26,800
    Emergency Public Health Fund.......................$5,600
    Nursing Dedicated and Professional Fund...........$10,000
    Optometric Licensing and Disciplinary
        Board Fund.....................................$1,600
    Underground Resources Conservation
        Enforcement Fund..............................$11,500
    Drunk and Drugged Driving Prevention Fund.........$18,200
    Long Term Care Monitor/Receiver Fund..............$35,400
    Community Water Supply Laboratory Fund.............$5,600
    Securities Investors Education Fund................$2,000
    Used Tire Management Fund.........................$32,400
    Natural Areas Acquisition Fund...................$101,200
    Open Space Lands Acquisition
        and Development Fund..................$28,400
    Working Capital Revolving Fund...................$489,100
    State Garage Revolving Fund......................$791,900
    Statistical Services Revolving Fund............$3,984,700
    Communications Revolving Fund..................$1,432,800
    Facilities Management Revolving Fund...........$1,911,600
    Professional Services Fund.......................$483,600
    Motor Vehicle Review Board Fund...................$15,000
    Environmental Laboratory Certification Fund........$3,000
    Public Health Laboratory Services
        Revolving Fund.................................$2,500
    Lead Poisoning Screening, Prevention,
        and Abatement Fund............................$28,200
    Securities Audit and Enforcement Fund............$258,400
    Department of Business Services
        Special Operations Fund......................$111,900
    Feed Control Fund.................................$20,800
    Tanning Facility Permit Fund.......................$5,400
    Plumbing Licensure and Program Fund...............$24,400
    Tax Compliance and Administration Fund............$27,200
    Appraisal Administration Fund......................$2,400
    Small Business Environmental Assistance Fund.......$2,200
    Illinois State Fair Fund..........................$31,400
    Secretary of State Special Services Fund.........$317,600
    Department of Corrections Reimbursement
        and Education Fund...........................$324,500
    Health Facility Plan Review Fund..................$31,200
    Illinois Historic Sites Fund......................$11,500
    Attorney General Court Ordered and Voluntary
        Compliance Payment Projects Fund..............$18,500
    Public Pension Regulation Fund.....................$5,600
    Illinois Charity Bureau Fund......................$11,400
    Renewable Energy Resources Trust Fund..............$6,700
    Energy Efficiency Trust Fund.......................$3,600
    Pesticide Control Fund............................$56,800
    Attorney General Whistleblower Reward
        and Protection Fund...........................$14,200
    Partners for Conservation Fund....................$36,900
    Capital Litigation Trust Fund........................$800
    Motor Vehicle License Plate Fund..................$99,700
    Horse Racing Fund.................................$18,900
    Death Certificate Surcharge Fund..................$12,800
    Auction Regulation Administration Fund...............$500
    Motor Carrier Safety Inspection Fund..............$55,800
    Assisted Living and Shared Housing
        Regulatory Fund..................................$900
    Illinois Thoroughbred Breeders Fund................$9,200
    Illinois Clean Water Fund.........................$42,300
    Secretary of State DUI Administration Fund........$16,100
    Child Support Administrative Fund..............$1,037,900
    Secretary of State Police Services Fund............$1,200
    Tourism Promotion Fund............................$34,400
    IMSA Income Fund..................................$12,700
    Presidential Library and Museum Operating Fund....$83,000
    Dram Shop Fund....................................$44,500
    Illinois State Dental Disciplinary Fund............$5,700
    Cycle Rider Safety Training Fund...................$8,700
    Traffic and Criminal Conviction Surcharge Fund...$106,100
    Design Professionals Administration
        and Investigation Fund.........................$4,500
    State Police Services Fund.......................$276,100
    Metabolic Screening and Treatment Fund............$90,800
    Insurance Producer Administration Fund............$45,600
    Coal Technology Development Assistance Fund.......$11,700
    Hearing Instrument Dispenser Examining
        and Disciplinary Fund..........................$1,900
    Low-Level Radioactive Waste Facility
        Development and Operation Fund.................$1,000
    Environmental Protection Permit and
        Inspection Fund...............................$66,900
    Park and Conservation Fund.......................$199,300
    Local Tourism Fund.................................$2,400
    Illinois Capital Revolving Loan Fund..............$10,000
    Large Business Attraction Fund.......................$100
    Adeline Jay Geo-Karis Illinois Beach
        Marina Fund...................................$27,200
    Public Infrastructure Construction
        Loan Revolving Fund............................$1,700
    Insurance Financial Regulation Fund...............$69,200
    Total                                        $24,197,800
    (d-35) Notwithstanding any other provision of State law to
the contrary and in addition to any other transfers that may be
provided for by law, on July 1, 2010, or as soon as may be
practical thereafter, the State Comptroller shall direct and
the State Treasurer shall transfer from each designated fund
into the Workers' Compensation Revolving Fund the following
amounts:
    General Revenue Fund.........................$55,000,000
    Road Fund....................................$50,955,300
    Total                                       $105,955,300
    (d-40) 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 Director
of Central Management Services, the State Comptroller shall
direct and the State Treasurer shall transfer amounts into the
Workers' Compensation Revolving Fund from the designated funds
not exceeding the following totals:
    Food and Drug Safety Fund.........................$8,700
    Financial Institution Fund.......................$44,500
    General Professions Dedicated Fund...............$51,400
    Live and Learn Fund..............................$10,900
    Illinois Veterans' Rehabilitation Fund..........$106,000
    State Boating Act Fund..........................$288,200
    State Parks Fund................................$185,900
    Wildlife and Fish Fund........................$1,550,300
    Lobbyist Registration Administration Fund........$18,100
    Agricultural Premium Fund.......................$176,100
    Mental Health Fund..............................$291,900
    Firearm Owner's Notification Fund.................$2,300
    Illinois Gaming Law Enforcement Fund.............$11,300
    Illinois State Medical Disciplinary Fund.........$42,300
    Facility Licensing Fund..........................$14,200
    Plugging and Restoration Fund....................$15,600
    Explosives Regulatory Fund........................$4,800
    Aggregate Operations Regulatory Fund..............$6,000
    Coal Mining Regulatory Fund.......................$7,200
    Registered Certified Public Accountants'
        Administration and Disciplinary Fund..........$1,900
    Weights and Measures Fund.......................$105,200
    Division of Corporations Registered
        Limited Liability Partnership Fund............$5,300
    Illinois School Asbestos Abatement Fund..........$19,900
    Secretary of State Special License Plate Fund....$38,700
    DCFS Children's Services Fund...................$123,100
    Illinois Health Facilities Planning Fund.........$29,700
    Emergency Public Health Fund......................$6,800
    Nursing Dedicated and Professional Fund..........$13,500
    Optometric Licensing and Disciplinary
        Board Fund....................................$1,800
    Underground Resources Conservation
        Enforcement Fund.............................$16,500
    Mandatory Arbitration Fund........................$5,400
    Drunk and Drugged Driving Prevention Fund........$26,400
    Long Term Care Monitor/Receiver Fund.............$43,800
    Securities Investors Education Fund..............$28,500
    Used Tire Management Fund.........................$6,300
    Natural Areas Acquisition Fund..................$185,000
    Open Space Lands Acquisition and
        Development Fund.............................$46,800
    Working Capital Revolving Fund..................$741,500
    State Garage Revolving Fund.....................$356,200
    Statistical Services Revolving Fund...........$1,775,900
    Communications Revolving Fund...................$630,600
    Facilities Management Revolving Fund............$870,800
    Professional Services Fund......................$275,500
    Motor Vehicle Review Board Fund..................$12,900
    Public Health Laboratory Services
        Revolving Fund................................$5,300
    Lead Poisoning Screening, Prevention,
        and Abatement Fund...........................$42,100
    Securities Audit and Enforcement Fund...........$162,700
    Department of Business Services
        Special Operations Fund.....................$143,700
    Feed Control Fund................................$32,300
    Tanning Facility Permit Fund......................$3,900
    Plumbing Licensure and Program Fund..............$32,600
    Tax Compliance and Administration Fund...........$48,400
    Appraisal Administration Fund.....................$3,600
    Illinois State Fair Fund.........................$30,200
    Secretary of State Special Services Fund........$214,400
    Department of Corrections Reimbursement
        and Education Fund..........................$438,300
    Health Facility Plan Review Fund.................$29,900
    Public Pension Regulation Fund....................$9,900
    Pesticide Control Fund..........................$107,500
    Partners for Conservation Fund..................$189,300
    Motor Vehicle License Plate Fund................$143,800
    Horse Racing Fund................................$20,900
    Death Certificate Surcharge Fund.................$16,800
    Auction Regulation Administration Fund............$1,000
    Motor Carrier Safety Inspection Fund.............$56,800
    Assisted Living and Shared Housing
        Regulatory Fund...............................$2,200
    Illinois Thoroughbred Breeders Fund..............$18,100
    Secretary of State DUI Administration Fund.......$19,800
    Child Support Administrative Fund.............$1,809,500
    Secretary of State Police Services Fund...........$2,500
    Medical Special Purposes Trust Fund..............$20,400
    Dram Shop Fund...................................$57,200
    Illinois State Dental Disciplinary Fund...........$9,500
    Cycle Rider Safety Training Fund.................$12,200
    Traffic and Criminal Conviction Surcharge Fund..$128,900
    Design Professionals Administration
        and Investigation Fund........................$7,300
    State Police Services Fund......................$335,700
    Metabolic Screening and Treatment Fund...........$81,600
    Insurance Producer Administration Fund...........$77,000
    Hearing Instrument Dispenser Examining
        and Disciplinary Fund.........................$1,900
    Park and Conservation Fund......................$361,500
    Adeline Jay Geo-Karis Illinois Beach
        Marina Fund..................................$42,800
    Insurance Financial Regulation Fund.............$108,000
    Total                                        $13,033,200
    (d-45) Notwithstanding any other provision of State law to
the contrary and in addition to any other transfers that may be
provided for by law, on July 1, 2011, or as soon as may be
practical thereafter, the State Comptroller shall direct and
the State Treasurer shall transfer the sum of $45,000,000 from
the General Revenue Fund into the Workers' Compensation
Revolving Fund.
    (d-50) Notwithstanding any other provision of State law to
the contrary and in addition to any other transfers that may be
provided for by law, on July 1, 2014, or as soon as may be
practical thereafter, the State Comptroller shall direct and
the State Treasurer shall transfer from the designated fund
into the Workers' Compensation Revolving Fund the following
amounts:
    Road Fund.....................................$19,714,700
    (d-55) Notwithstanding any other provision of State law to
the contrary, on or after July 1, 2014 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 Director
of Central Management Services, the State Comptroller shall
direct and the State Treasurer shall transfer amounts into the
Workers' Compensation Revolving Fund from the designated funds
not exceeding the following totals:
    Food and Drug Safety Fund..........................$5,300
    Teacher Certificate Fee Revolving Fund.............$2,100
    Transportation Regulatory Fund.....................$5,500
    Financial Institution Fund........................$28,400
    General Professions Dedicated Fund................$21,600
    Illinois Veterans' Rehabilitation Fund............$53,200
    State Boating Act Fund...........................$117,500
    State Parks Fund..................................$82,400
    Wildlife and Fish Fund...........................$631,500
    Lobbyist Registration Administration Fund.........$12,200
    Agricultural Premium Fund.........................$43,400
    Fire Prevention Fund.............................$194,800
    Mental Health Fund...............................$114,800
    Illinois State Pharmacy Disciplinary Fund..........$6,700
    Public Utility Fund...............................$13,900
    Radiation Protection Fund.........................$21,600
    Firearm Owner's Notification Fund..................$3,100
    Solid Waste Management Fund.......................$76,300
    Illinois Gaming Law Enforcement Fund...............$7,500
    Subtitle D Management Fund.........................$6,900
    Illinois State Medical Disciplinary Fund..........$22,300
    Facility Licensing Fund............................$5,200
    Plugging and Restoration Fund......................$8,900
    Explosives Regulatory Fund.........................$1,500
    Aggregate Operations Regulatory Fund...............$2,400
    Coal Mining Regulatory Fund.......................$49,400
    Registered Certified Public Accountants'
        Administration and Disciplinary Fund...........$1,200
    Weights and Measures Fund.........................$52,600
    Division of Corporations Registered
        Limited Liability Partnership Fund.............$1,800
    Illinois School Asbestos Abatement Fund............$4,600
    Secretary of State Special License Plate Fund.....$11,800
    Capital Development Board Revolving Fund...........$4,100
    DCFS Children's Services Fund.....................$63,500
    Asbestos Abatement Fund............................$6,400
    Illinois Health Facilities Planning Fund..........$12,200
    Emergency Public Health Fund.......................$3,300
    Nursing Dedicated and Professional Fund............$9,200
    Optometric Licensing and Disciplinary
        Board Fund.......................................$900
    Underground Resources Conservation
        Enforcement Fund..............................$10,500
    Mandatory Arbitration Fund...........................$600
    Drunk and Drugged Driving Prevention Fund.........$11,600
    Long Term Care Monitor/Receiver Fund..............$34,200
    Community Water Supply Laboratory Fund.............$3,900
    Securities Investors Education Fund................$1,100
    Used Tire Management Fund.........................$26,700
    Natural Areas Acquisition Fund....................$72,300
    Open Space Lands Acquisition and
        Development Fund..............................$20,500
    Working Capital Revolving Fund...................$487,900
    State Garage Revolving Fund......................$197,300
    Statistical Services Revolving Fund..............$812,500
    Communications Revolving Fund....................$317,000
    Facilities Management Revolving Fund.............$400,700
    Professional Services Fund........................$71,100
    Motor Vehicle Review Board Fund....................$4,800
    Environmental Laboratory Certification Fund........$2,400
    Lead Poisoning Screening, Prevention,
        and Abatement Fund............................$15,700
    Securities Audit and Enforcement Fund............$125,000
    Department of Business Services
        Special Operations Fund.......................$60,000
    Feed Control Fund.................................$19,600
    Tanning Facility Permit Fund.........................$100
    Plumbing Licensure and Program Fund...............$12,000
    Tax Compliance and Administration Fund............$19,500
    Appraisal Administration Fund......................$2,400
    Small Business Environmental Assistance Fund.......$6,000
    Illinois State Fair Fund.............................$700
    Secretary of State Special Services Fund..........$90,800
    Department of Corrections Reimbursement
        and Education Fund...........................$293,300
    Health Facility Plan Review Fund..................$12,500
    Illinois Historic Sites Fund......................$19,000
    Attorney General Court Ordered and Voluntary
        Compliance Payment Projects Fund..............$17,900
    Public Pension Regulation Fund.....................$2,000
    Illinois Charity Bureau Fund.......................$4,000
    Renewable Energy Resources Trust Fund..............$8,800
    Energy Efficiency Trust Fund.......................$5,200
    Pesticide Control Fund............................$52,900
    Attorney General Whistleblower Reward
        and Protection Fund...........................$10,300
    Partners for Conservation Fund....................$37,700
    Motor Vehicle License Plate Fund..................$11,500
    Death Certificate Surcharge Fund...................$1,000
    Motor Carrier Safety Inspection Fund..............$25,900
    Assisted Living and Shared Housing
        Regulatory Fund................................$2,300
    Illinois Thoroughbred Breeders Fund................$7,100
    Illinois Clean Water Fund.........................$72,200
    Secretary of State DUI Administration Fund.........$7,700
    Child Support Administrative Fund................$744,000
    Secretary of State Police Services Fund..............$600
    Tourism Promotion Fund............................$98,100
    IMSA Income Fund..................................$12,800
    Presidential Library and Museum
        Operating Fund...............................$145,800
    Dram Shop Fund....................................$35,600
    Illinois State Dental Disciplinary Fund............$4,100
    Cycle Rider Safety Training Fund...................$9,500
    Traffic and Criminal Conviction Surcharge Fund....$53,100
    Design Professionals Administration
        and Investigation Fund.........................$4,200
    State Police Services Fund.......................$123,100
    Metabolic Screening and Treatment Fund............$42,700
    Insurance Producer Administration Fund............$18,300
    Coal Technology Development Assistance Fund.......$22,500
    Violent Crime Victims Assistance Fund..............$4,700
    Hearing Instrument Dispenser Examining
        and Disciplinary Fund............................$500
    Low-Level Radioactive Waste Facility
        Development and Operation Fund.................$1,700
    Environmental Protection Permit
        and Inspection Fund...........................$45,300
    Park and Conservation Fund.......................$165,700
    Illinois Capital Revolving Loan Fund..............$14,800
    Adeline Jay Geo-Karis Illinois Beach
        Marina Fund......................................$800
    Insurance Financial Regulation Fund...............$23,800
    Total                                          $6,699,900
    (e) The term "workers' compensation services" means
services, claims expenses, and related administrative costs
incurred in performing the duties under Sections 405-105 and
405-411 of the Department of Central Management Services Law of
the Civil Administrative Code of Illinois.
(Source: P.A. 97-641, eff. 12-19-11; 97-895, eff. 8-3-12;
98-307, eff. 8-12-13.)
 
    (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
(Source: P.A. 97-72, eff. 7-1-11; 98-24, eff. 6-19-13.)
 
    (30 ILCS 105/6z-100 new)
    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, 2016.
 
    (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 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;
        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 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, 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. 97-72, eff. 7-1-11; 97-732, eff. 6-30-12; 98-24,
eff. 6-19-13.)
 
    (30 ILCS 105/8g-1)
    Sec. 8g-1. Fund FY13 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.
(Source: P.A. 97-732, eff. 6-30-12; 98-24, eff. 6-19-13.)
 
    (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.
    (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. 97-689, eff. 7-1-12; 98-24, eff. 6-19-13.)
 
    Section 20-15. 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; and (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. 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.)
 
    Section 20-20. The General Obligation Bond Act is amended
by changing Section 13 as follows:
 
    (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 Section 7.2, 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. 96-1488, eff. 12-30-10.)
 
    Section 20-25. The Build Illinois Bond Act is amended by
changing Section 17 as follows:
 
    (30 ILCS 425/17)  (from Ch. 127, par. 2817)
    Sec. 17. Investment of Money Not Needed for Current
Expenditures - Application of Earnings. (a) The State Treasurer
may, with the Governor's approval, invest and reinvest any
moneys on deposit in the Build Illinois Bond Fund and the Build
Illinois Bond Retirement and Interest Fund in the State
Treasury which are not needed for current expenditures due or
about to become due from such funds. Earnings or interest
income from investments in the Build Illinois Bond Fund shall
be deposited by the State Treasurer in the General Revenue
Fund. Earnings or interest income from investments in the Build
Illinois Bond Retirement and Interest Fund shall be deposited
in the Build Illinois Bond Retirement and Interest Fund. Upon
the direction of the Governor or his authorized representative,
the State Treasurer and Comptroller shall transfer from the
Build Illinois Bond Retirement and Interest Fund all such
earnings or interest income derived from investments in the
Build Illinois Bond Retirement and Interest Fund to the trustee
under the Master Indenture.
    (b) Moneys in the Build Illinois Bond Fund may be invested
as permitted in "An Act in relation to State moneys", approved
June 28, 1919, as amended, and in "An Act relating to certain
investments of public funds by public agencies", approved July
23, 1943, as amended. Moneys on deposit in the Build Illinois
Bond Retirement and Interest Fund may be invested in securities
constituting direct obligations of the United States
Government, or in obligations the principal of and interest on
which are guaranteed by the United States Government, or in
certificates of deposit of any state or national bank which are
fully secured by obligations of, or guaranteed as to principal
and interest by, the United States Government. Moneys on
deposit with indenture trustees shall be invested in accordance
with the above laws and the provisions of the respective
indentures.
(Source: P.A. 84-111.)
 
    Section 20-30. The Illinois Grant Funds Recovery Act is
amended by changing Section 4.2 as follows:
 
    (30 ILCS 705/4.2)
    Sec. 4.2. Suspension of grant making authority. Any grant
funds and any grant program administered by a grantor agency
subject to this Act are indefinitely suspended on July 1, 2015
June 30, 2014, and on July 1st of every 5th year thereafter,
unless the General Assembly, by law, authorizes that grantor
agency to make grants or lifts the suspension of the
authorization of that grantor agency to make grants. In the
case of a suspension of the authorization of a grantor agency
to make grants, the authority of that grantor agency to make
grants is suspended until the suspension is explicitly lifted
by law by the General Assembly, even if an appropriation has
been made for the explicit purpose of such grants. This
suspension of grant making authority supersedes any other law
or rule to the contrary.
(Source: P.A. 97-732, eff. 6-30-12; 97-1144, eff. 12-28-12;
98-24, eff. 6-19-13.)
 
    Section 20-35. The Private Colleges and Universities
Capital Distribution Formula Act is amended by changing Section
25-10 as follows:
 
    (30 ILCS 769/25-10)
    Sec. 25-10. Distribution. This Act creates a distribution
formula for funds appropriated from the Build Illinois Bond
Fund to the Capital Development Board for the Illinois Board of
Higher Education for grants to various private colleges and
universities.
    Funds appropriated for this purpose shall be distributed by
the Illinois Board of Higher Education through a formula to
independent colleges that have been given operational approval
by the Illinois Board of Higher Education as of the Fall 2008
term. The distribution formula shall have 2 components: a base
grant portion of the appropriation and an FTE grant portion of
the appropriation. Each independent college shall be awarded
both a base grant portion of the appropriation and an FTE grant
portion of the appropriation.
    The Illinois Board of Higher Education shall distribute
moneys appropriated for this purpose to independent colleges
based on the following base grant criteria: for each
independent college reporting between 1 and 200 FTE a base
grant of $200,000 shall be awarded; for each independent
college reporting between 201 and 500 FTE a base grant of
$1,000,000 shall be awarded; for each independent college
reporting between 501 and 4,000 FTE a base grant of $2,000,000
shall be awarded; and for each independent college reporting
4,001 or more FTE a base grant of $5,000,000 shall be awarded.
    The remainder of the moneys appropriated for this purpose
shall be distributed by the Illinois Board of Higher Education
to each independent college on a per capita basis as determined
by the independent college's FTE as reported by the Illinois
Board of Higher Education's most recent fall FTE report.
    Each independent college shall have up to 10 5 years from
the date of appropriation to access and utilize its awarded
amounts. If any independent college does not utilize its full
award or a portion thereof after 10 5 years, the remaining
funds shall be re-distributed to other independent colleges on
an FTE basis.
(Source: P.A. 96-37, eff. 7-13-09.)
 
    Section 20-40. 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 (c),
(e), (f), and (g) 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.
    (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
    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
    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.
(Source: P.A. 97-72, eff. 7-1-11; 97-732, eff. 6-30-12; 98-24,
eff. 6-19-13.)
 
    Section 20-45. The Motor Fuel Tax Law is amended by
changing Section 8 as follows:
 
    (35 ILCS 505/8)  (from Ch. 120, par. 424)
    Sec. 8. Except as provided in Section 8a, subdivision
(h)(1) of Section 12a, Section 13a.6, and items 13, 14, 15, and
16 of Section 15, all money received by the Department under
this Act, including payments made to the Department by member
jurisdictions participating in the International Fuel Tax
Agreement, shall be deposited in a special fund in the State
treasury, to be known as the "Motor Fuel Tax Fund", and shall
be used as follows:
    (a) 2 1/2 cents per gallon of the tax collected on special
fuel under paragraph (b) of Section 2 and Section 13a of this
Act shall be transferred to the State Construction Account Fund
in the State Treasury;
    (b) $420,000 shall be transferred each month to the State
Boating Act Fund to be used by the Department of Natural
Resources for the purposes specified in Article X of the Boat
Registration and Safety Act;
    (c) $3,500,000 shall be transferred each month to the Grade
Crossing Protection Fund to be used as follows: not less than
$12,000,000 each fiscal year shall be used for the construction
or reconstruction of rail highway grade separation structures;
$2,250,000 in fiscal years 2004 through 2009 and $3,000,000 in
fiscal year 2010 and each fiscal year thereafter shall be
transferred to the Transportation Regulatory Fund and shall be
accounted for as part of the rail carrier portion of such funds
and shall be used to pay the cost of administration of the
Illinois Commerce Commission's railroad safety program in
connection with its duties under subsection (3) of Section
18c-7401 of the Illinois Vehicle Code, with the remainder to be
used by the Department of Transportation upon order of the
Illinois Commerce Commission, to pay that part of the cost
apportioned by such Commission to the State to cover the
interest of the public in the use of highways, roads, streets,
or pedestrian walkways in the county highway system, township
and district road system, or municipal street system as defined
in the Illinois Highway Code, as the same may from time to time
be amended, for separation of grades, for installation,
construction or reconstruction of crossing protection or
reconstruction, alteration, relocation including construction
or improvement of any existing highway necessary for access to
property or improvement of any grade crossing and grade
crossing surface including the necessary highway approaches
thereto of any railroad across the highway or public road, or
for the installation, construction, reconstruction, or
maintenance of a pedestrian walkway over or under a railroad
right-of-way, as provided for in and in accordance with Section
18c-7401 of the Illinois Vehicle Code. The Commission may order
up to $2,000,000 per year in Grade Crossing Protection Fund
moneys for the improvement of grade crossing surfaces and up to
$300,000 per year for the maintenance and renewal of 4-quadrant
gate vehicle detection systems located at non-high speed rail
grade crossings. The Commission shall not order more than
$2,000,000 per year in Grade Crossing Protection Fund moneys
for pedestrian walkways. In entering orders for projects for
which payments from the Grade Crossing Protection Fund will be
made, the Commission shall account for expenditures authorized
by the orders on a cash rather than an accrual basis. For
purposes of this requirement an "accrual basis" assumes that
the total cost of the project is expended in the fiscal year in
which the order is entered, while a "cash basis" allocates the
cost of the project among fiscal years as expenditures are
actually made. To meet the requirements of this subsection, the
Illinois Commerce Commission shall develop annual and 5-year
project plans of rail crossing capital improvements that will
be paid for with moneys from the Grade Crossing Protection
Fund. The annual project plan shall identify projects for the
succeeding fiscal year and the 5-year project plan shall
identify projects for the 5 directly succeeding fiscal years.
The Commission shall submit the annual and 5-year project plans
for this Fund to the Governor, the President of the Senate, the
Senate Minority Leader, the Speaker of the House of
Representatives, and the Minority Leader of the House of
Representatives on the first Wednesday in April of each year;
    (d) of the amount remaining after allocations provided for
in subsections (a), (b) and (c), a sufficient amount shall be
reserved to pay all of the following:
        (1) the costs of the Department of Revenue in
    administering this Act;
        (2) the costs of the Department of Transportation in
    performing its duties imposed by the Illinois Highway Code
    for supervising the use of motor fuel tax funds apportioned
    to municipalities, counties and road districts;
        (3) refunds provided for in Section 13, refunds for
    overpayment of decal fees paid under Section 13a.4 of this
    Act, and refunds provided for under the terms of the
    International Fuel Tax Agreement referenced in Section
    14a;
        (4) from October 1, 1985 until June 30, 1994, the
    administration of the Vehicle Emissions Inspection Law,
    which amount shall be certified monthly by the
    Environmental Protection Agency to the State Comptroller
    and shall promptly be transferred by the State Comptroller
    and Treasurer from the Motor Fuel Tax Fund to the Vehicle
    Inspection Fund, and for the period July 1, 1994 through
    June 30, 2000, one-twelfth of $25,000,000 each month, for
    the period July 1, 2000 through June 30, 2003, one-twelfth
    of $30,000,000 each month, and $15,000,000 on July 1, 2003,
    and $15,000,000 on January 1, 2004, and $15,000,000 on each
    July 1 and October 1, or as soon thereafter as may be
    practical, during the period July 1, 2004 through June 30,
    2012, and $30,000,000 on June 1, 2013, or as soon
    thereafter as may be practical, and $15,000,000 on July 1
    and October 1, or as soon thereafter as may be practical,
    during the period of July 1, 2013 through June 30, 2015
    2014, for the administration of the Vehicle Emissions
    Inspection Law of 2005, to be transferred by the State
    Comptroller and Treasurer from the Motor Fuel Tax Fund into
    the Vehicle Inspection Fund;
        (5) amounts ordered paid by the Court of Claims; and
        (6) payment of motor fuel use taxes due to member
    jurisdictions under the terms of the International Fuel Tax
    Agreement. The Department shall certify these amounts to
    the Comptroller by the 15th day of each month; the
    Comptroller shall cause orders to be drawn for such
    amounts, and the Treasurer shall administer those amounts
    on or before the last day of each month;
    (e) after allocations for the purposes set forth in
subsections (a), (b), (c) and (d), the remaining amount shall
be apportioned as follows:
        (1) Until January 1, 2000, 58.4%, and beginning January
    1, 2000, 45.6% shall be deposited as follows:
            (A) 37% into the State Construction Account Fund,
        and
            (B) 63% into the Road Fund, $1,250,000 of which
        shall be reserved each month for the Department of
        Transportation to be used in accordance with the
        provisions of Sections 6-901 through 6-906 of the
        Illinois Highway Code;
        (2) Until January 1, 2000, 41.6%, and beginning January
    1, 2000, 54.4% shall be transferred to the Department of
    Transportation to be distributed as follows:
            (A) 49.10% to the municipalities of the State,
            (B) 16.74% to the counties of the State having
        1,000,000 or more inhabitants,
            (C) 18.27% to the counties of the State having less
        than 1,000,000 inhabitants,
            (D) 15.89% to the road districts of the State.
    As soon as may be after the first day of each month the
Department of Transportation shall allot to each municipality
its share of the amount apportioned to the several
municipalities which shall be in proportion to the population
of such municipalities as determined by the last preceding
municipal census if conducted by the Federal Government or
Federal census. If territory is annexed to any municipality
subsequent to the time of the last preceding census the
corporate authorities of such municipality may cause a census
to be taken of such annexed territory and the population so
ascertained for such territory shall be added to the population
of the municipality as determined by the last preceding census
for the purpose of determining the allotment for that
municipality. If the population of any municipality was not
determined by the last Federal census preceding any
apportionment, the apportionment to such municipality shall be
in accordance with any census taken by such municipality. Any
municipal census used in accordance with this Section shall be
certified to the Department of Transportation by the clerk of
such municipality, and the accuracy thereof shall be subject to
approval of the Department which may make such corrections as
it ascertains to be necessary.
    As soon as may be after the first day of each month the
Department of Transportation shall allot to each county its
share of the amount apportioned to the several counties of the
State as herein provided. Each allotment to the several
counties having less than 1,000,000 inhabitants shall be in
proportion to the amount of motor vehicle license fees received
from the residents of such counties, respectively, during the
preceding calendar year. The Secretary of State shall, on or
before April 15 of each year, transmit to the Department of
Transportation a full and complete report showing the amount of
motor vehicle license fees received from the residents of each
county, respectively, during the preceding calendar year. The
Department of Transportation shall, each month, use for
allotment purposes the last such report received from the
Secretary of State.
    As soon as may be after the first day of each month, the
Department of Transportation shall allot to the several
counties their share of the amount apportioned for the use of
road districts. The allotment shall be apportioned among the
several counties in the State in the proportion which the total
mileage of township or district roads in the respective
counties bears to the total mileage of all township and
district roads in the State. Funds allotted to the respective
counties for the use of road districts therein shall be
allocated to the several road districts in the county in the
proportion which the total mileage of such township or district
roads in the respective road districts bears to the total
mileage of all such township or district roads in the county.
After July 1 of any year prior to 2011, no allocation shall be
made for any road district unless it levied a tax for road and
bridge purposes in an amount which will require the extension
of such tax against the taxable property in any such road
district at a rate of not less than either .08% of the value
thereof, based upon the assessment for the year immediately
prior to the year in which such tax was levied and as equalized
by the Department of Revenue or, in DuPage County, an amount
equal to or greater than $12,000 per mile of road under the
jurisdiction of the road district, whichever is less. Beginning
July 1, 2011 and each July 1 thereafter, an allocation shall be
made for any road district if it levied a tax for road and
bridge purposes. In counties other than DuPage County, if the
amount of the tax levy requires the extension of the tax
against the taxable property in the road district at a rate
that is less than 0.08% of the value thereof, based upon the
assessment for the year immediately prior to the year in which
the tax was levied and as equalized by the Department of
Revenue, then the amount of the allocation for that road
district shall be a percentage of the maximum allocation equal
to the percentage obtained by dividing the rate extended by the
district by 0.08%. In DuPage County, if the amount of the tax
levy requires the extension of the tax against the taxable
property in the road district at a rate that is less than the
lesser of (i) 0.08% of the value of the taxable property in the
road district, based upon the assessment for the year
immediately prior to the year in which such tax was levied and
as equalized by the Department of Revenue, or (ii) a rate that
will yield an amount equal to $12,000 per mile of road under
the jurisdiction of the road district, then the amount of the
allocation for the road district shall be a percentage of the
maximum allocation equal to the percentage obtained by dividing
the rate extended by the district by the lesser of (i) 0.08% or
(ii) the rate that will yield an amount equal to $12,000 per
mile of road under the jurisdiction of the road district.
    Prior to 2011, if any road district has levied a special
tax for road purposes pursuant to Sections 6-601, 6-602 and
6-603 of the Illinois Highway Code, and such tax was levied in
an amount which would require extension at a rate of not less
than .08% of the value of the taxable property thereof, as
equalized or assessed by the Department of Revenue, or, in
DuPage County, an amount equal to or greater than $12,000 per
mile of road under the jurisdiction of the road district,
whichever is less, such levy shall, however, be deemed a proper
compliance with this Section and shall qualify such road
district for an allotment under this Section. Beginning in 2011
and thereafter, if any road district has levied a special tax
for road purposes under Sections 6-601, 6-602, and 6-603 of the
Illinois Highway Code, and the tax was levied in an amount that
would require extension at a rate of not less than 0.08% of the
value of the taxable property of that road district, as
equalized or assessed by the Department of Revenue or, in
DuPage County, an amount equal to or greater than $12,000 per
mile of road under the jurisdiction of the road district,
whichever is less, that levy shall be deemed a proper
compliance with this Section and shall qualify such road
district for a full, rather than proportionate, allotment under
this Section. If the levy for the special tax is less than
0.08% of the value of the taxable property, or, in DuPage
County if the levy for the special tax is less than the lesser
of (i) 0.08% or (ii) $12,000 per mile of road under the
jurisdiction of the road district, and if the levy for the
special tax is more than any other levy for road and bridge
purposes, then the levy for the special tax qualifies the road
district for a proportionate, rather than full, allotment under
this Section. If the levy for the special tax is equal to or
less than any other levy for road and bridge purposes, then any
allotment under this Section shall be determined by the other
levy for road and bridge purposes.
    Prior to 2011, if a township has transferred to the road
and bridge fund money which, when added to the amount of any
tax levy of the road district would be the equivalent of a tax
levy requiring extension at a rate of at least .08%, or, in
DuPage County, an amount equal to or greater than $12,000 per
mile of road under the jurisdiction of the road district,
whichever is less, such transfer, together with any such tax
levy, shall be deemed a proper compliance with this Section and
shall qualify the road district for an allotment under this
Section.
    In counties in which a property tax extension limitation is
imposed under the Property Tax Extension Limitation Law, road
districts may retain their entitlement to a motor fuel tax
allotment or, beginning in 2011, their entitlement to a full
allotment if, at the time the property tax extension limitation
was imposed, the road district was levying a road and bridge
tax at a rate sufficient to entitle it to a motor fuel tax
allotment and continues to levy the maximum allowable amount
after the imposition of the property tax extension limitation.
Any road district may in all circumstances retain its
entitlement to a motor fuel tax allotment or, beginning in
2011, its entitlement to a full allotment if it levied a road
and bridge tax in an amount that will require the extension of
the tax against the taxable property in the road district at a
rate of not less than 0.08% of the assessed value of the
property, based upon the assessment for the year immediately
preceding the year in which the tax was levied and as equalized
by the Department of Revenue or, in DuPage County, an amount
equal to or greater than $12,000 per mile of road under the
jurisdiction of the road district, whichever is less.
    As used in this Section the term "road district" means any
road district, including a county unit road district, provided
for by the Illinois Highway Code; and the term "township or
district road" means any road in the township and district road
system as defined in the Illinois Highway Code. For the
purposes of this Section, "township or district road" also
includes such roads as are maintained by park districts, forest
preserve districts and conservation districts. The Department
of Transportation shall determine the mileage of all township
and district roads for the purposes of making allotments and
allocations of motor fuel tax funds for use in road districts.
    Payment of motor fuel tax moneys to municipalities and
counties shall be made as soon as possible after the allotment
is made. The treasurer of the municipality or county may invest
these funds until their use is required and the interest earned
by these investments shall be limited to the same uses as the
principal funds.
(Source: P.A. 97-72, eff. 7-1-11; 97-333, eff. 8-12-11; 98-24,
eff. 6-19-13.)
 
    Section 20-50. The Illinois Pension Code is amended by
changing Section 16-158 as follows:
 
    (40 ILCS 5/16-158)   (from Ch. 108 1/2, par. 16-158)
    (Text of Section before amendment by P.A. 98-599)
    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.
    (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 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.
    (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.
    (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.)
 
    (Text of Section after amendment by P.A. 98-599)
    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 100% funded basis
in accordance with actuarial recommendations by the end of
State fiscal year 2044.
    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 through 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.
    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 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. 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) For purposes of Section (c-5) of Section 20 of the
Budget Stabilization Act, on or before November 1 of each year
beginning November 1, 2014, the Board shall determine the
amount of the State contribution to the System that would have
been required for the next fiscal year if this amendatory Act
of the 98th General Assembly had not taken effect, using the
best and most recent available data but based on the law in
effect on May 31, 2014. The Board shall submit to the State
Actuary, the Governor, and the General Assembly a proposed
certification, along with the relevant law, actuarial
assumptions, calculations, and data upon which that
certification is based. On or before January 1, 2015 and every
January 1 thereafter, 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. On or before January 15, 2015 and every January
1 thereafter, the Board shall certify to the Governor and the
General Assembly the amount of the State contribution to the
System that would have been required for the next fiscal year
if this amendatory Act of the 98th General Assembly had not
taken effect, using the best and most recent available data but
based on the law in effect on May 31, 2014. 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 impact of not
following the State Actuary's recommended changes.
    (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 2015 through 2044, 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
equal to the sum of (1) the State's portion of the projected
normal cost for that fiscal year, plus (2) an amount sufficient
to bring the total assets of the System up to 100% of the total
actuarial liabilities of the System by the end of State fiscal
year 2044. 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 2044 and shall be determined under the projected
unit cost method for fiscal year 2015 and under the entry age
normal actuarial cost method for fiscal years 2016 through
2044.
    For State fiscal years 2012 through 2014, 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 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 2045, the minimum State
contribution for each fiscal year shall be the amount needed to
maintain the total assets of the System at 100% 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 100%. 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 through State
fiscal year 2014, 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.
    (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.
    (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. 97-694, eff. 6-18-12; 97-813, eff. 7-13-12;
98-599, eff. 6-1-14.)
 
    Section 20-55. The Illinois Police Training Act is amended
by changing Section 9 as follows:
 
    (50 ILCS 705/9)  (from Ch. 85, par. 509)
    Sec. 9. A special fund is hereby established in the State
Treasury to be known as "The Traffic and Criminal Conviction
Surcharge Fund" and shall be financed as provided in Section
9.1 of this Act and Section 5-9-1 of the "Unified Code of
Corrections", unless the fines, costs or additional amounts
imposed are subject to disbursement by the circuit clerk under
Section 27.5 of the Clerks of Courts Act. Moneys in this Fund
shall be expended as follows:
        (1) A portion of the total amount deposited in the Fund
    may be used, as appropriated by the General Assembly, for
    the ordinary and contingent expenses of the Illinois Law
    Enforcement Training Standards Board;
        (2) A portion of the total amount deposited in the Fund
    shall be appropriated for the reimbursement of local
    governmental agencies participating in training programs
    certified by the Board, in an amount equaling 1/2 of the
    total sum paid by such agencies during the State's previous
    fiscal year for mandated training for probationary police
    officers or probationary county corrections officers and
    for optional advanced and specialized law enforcement or
    county corrections training. These reimbursements may
    include the costs for tuition at training schools, the
    salaries of trainees while in schools, and the necessary
    travel and room and board expenses for each trainee. If the
    appropriations under this paragraph (2) are not sufficient
    to fully reimburse the participating local governmental
    agencies, the available funds shall be apportioned among
    such agencies, with priority first given to repayment of
    the costs of mandatory training given to law enforcement
    officer or county corrections officer recruits, then to
    repayment of costs of advanced or specialized training for
    permanent police officers or permanent county corrections
    officers;
        (3) A portion of the total amount deposited in the Fund
    may be used to fund the "Intergovernmental Law Enforcement
    Officer's In-Service Training Act", veto overridden
    October 29, 1981, as now or hereafter amended, at a rate
    and method to be determined by the board;
        (4) A portion of the Fund also may be used by the
    Illinois Department of State Police for expenses incurred
    in the training of employees from any State, county or
    municipal agency whose function includes enforcement of
    criminal or traffic law;
        (5) A portion of the Fund may be used by the Board to
    fund grant-in-aid programs and services for the training of
    employees from any county or municipal agency whose
    functions include corrections or the enforcement of
    criminal or traffic law; and
        (6) For fiscal years 2013, 2014, and 2015 2014 only, a
    portion of the Fund also may be used by the Department of
    State Police to finance any of its lawful purposes or
    functions.
    All payments from the Traffic and Criminal Conviction
Surcharge Fund shall be made each year from moneys appropriated
for the purposes specified in this Section. No more than 50% of
any appropriation under this Act shall be spent in any city
having a population of more than 500,000. The State Comptroller
and the State Treasurer shall from time to time, at the
direction of the Governor, transfer from the Traffic and
Criminal Conviction Surcharge Fund to the General Revenue Fund
in the State Treasury such amounts as the Governor determines
are in excess of the amounts required to meet the obligations
of the Traffic and Criminal Conviction Surcharge Fund.
(Source: P.A. 97-732, eff. 6-30-12; 98-24, eff. 6-19-13.)
 
    Section 20-60. The Law Enforcement Camera Grant Act is
amended by changing Section 10 as follows:
 
    (50 ILCS 707/10)
    Sec. 10. Law Enforcement Camera Grant Fund; creation,
rules.
    (a) The Law Enforcement Camera Grant Fund is created as a
special fund in the State treasury. From appropriations to the
Board from the Fund, the Board must make grants to units of
local government in Illinois for the purpose of installing
video cameras in law enforcement vehicles and training law
enforcement officers in the operation of the cameras.
    Moneys received for the purposes of this Section,
including, without limitation, fee receipts and gifts, grants,
and awards from any public or private entity, must be deposited
into the Fund. Any interest earned on moneys in the Fund must
be deposited into the Fund.
    (b) The Board may set requirements for the distribution of
grant moneys and determine which law enforcement agencies are
eligible.
    (c) The Board shall develop model rules to be adopted by
law enforcement agencies that receive grants under this
Section. The rules shall include the following requirements:
        (1) Cameras must be installed in the law enforcement
    vehicles.
        (2) Videotaping must provide audio of the officer when
    the officer is outside of the vehicle.
        (3) Camera access must be restricted to the supervisors
    of the officer in the vehicle.
        (4) Cameras must be turned on continuously throughout
    the officer's shift.
        (5) A copy of the videotape must be made available upon
    request to personnel of the law enforcement agency, the
    local State's Attorney, and any persons depicted in the
    video. Procedures for distribution of the videotape must
    include safeguards to protect the identities of
    individuals who are not a party to the requested stop.
        (6) Law enforcement agencies that receive moneys under
    this grant shall provide for storage of the tapes for a
    period of not less than 2 years.
    (d) Any law enforcement agency receiving moneys under this
Section must provide an annual report to the Board, the
Governor, and the General Assembly, which will be due on May 1
of the year following the receipt of the grant and each May 1
thereafter during the period of the grant. The report shall
include (i) the number of cameras received by the law
enforcement agency, (ii) the number of cameras actually
installed in law enforcement vehicles, (iii) a brief
description of the review process used by supervisors within
the law enforcement agency, (iv) a list of any criminal,
traffic, ordinance, and civil cases where video recordings were
used, including party names, case numbers, offenses charged,
and disposition of the matter, (this item applies, but is not
limited to, court proceedings, coroner's inquests, grand jury
proceedings, and plea bargains), and (v) any other information
relevant to the administration of the program.
    (e) No applications for grant money under this Section
shall be accepted before January 1, 2007 or after January 1,
2011.
    (f) Notwithstanding any other provision of law, in addition
to any other transfers that may be provided by law, on July 1,
2012 only, or as soon thereafter as practical, the State
Comptroller shall direct and the State Treasurer shall transfer
any funds in excess of $1,000,000 held in the Law Enforcement
Camera Grant Fund to the State Police Operations Assistance
Fund.
    (g) Notwithstanding any other provision of law, in addition
to any other transfers that may be provided by law, on July 1,
2013 only, 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 Law Enforcement Camera Grant
Fund to the Traffic and Criminal Conviction Surcharge Fund.
    (h) Notwithstanding any other provision of law, in addition
to any other transfers that may be provided by law, the State
Comptroller shall direct and the State Treasurer shall transfer
the sum of $2,000,000 from the Law Enforcement Camera Grant
Fund to the Traffic and Criminal Conviction Surcharge Fund
according to the schedule specified as follows: one-half of the
specified amount shall be transferred on July 1, 2014, or as
soon thereafter as practical, and one-half of the specified
amount shall be transferred on June 1, 2015, or as soon
thereafter as practical.
(Source: P.A. 97-732, eff. 6-30-12; 98-24, eff. 6-19-13.)
 
    Section 20-65. The Family Practice Residency Act is amended
by changing Sections 2, 3, and 4.10 and by adding Section 3.09
as follows:
 
    (110 ILCS 935/2)  (from Ch. 144, par. 1452)
    Sec. 2. The purpose of this Act is to establish programs a
program in the Illinois Department of Public Health to upgrade
primary health care services for all citizens of the State, to
increase access, and to reduce health care disparities by
providing grants to family practice and preventive medicine
residency programs, scholarships to medical students, and a
loan repayment program for physicians and other eligible
primary care providers who will agree to practice in areas of
the State demonstrating the greatest need for more professional
medical care. The programs program shall encourage family
practice physicians and other eligible primary care providers
to locate in areas where health manpower shortages exist and to
increase the total number of family practice physicians and
other eligible primary care providers in the State.
(Source: P.A. 86-926.)
 
    (110 ILCS 935/3)  (from Ch. 144, par. 1453)
    Sec. 3. The terms specified in the following Sections 3.01
through 3.08 have the meanings ascribed to them in those
Sections unless the context of this Act otherwise requires.
(Source: P.A. 80-478.)
 
    (110 ILCS 935/3.09 new)
    Sec. 3.09. Eligible primary care providers. "Eligible
primary care providers" means health care providers within
specialties determined to be eligible by the U.S. Health
Resources and Services Administration for the National Health
Service Corps Loan Repayment Program.
 
    (110 ILCS 935/4.10)  (from Ch. 144, par. 1454.10)
    Sec. 4.10. To establish programs a program, and the
criteria for such programs program, for the repayment of the
educational loans of primary care physicians and other eligible
primary care providers who agree to serve in Designated
Shortage Areas for a specified period of time, no less than 2
years. Payments under this program may be made for the
principal, interest and related expenses of government and
commercial loans received by the individual for tuition
expenses, and all other reasonable educational expenses
incurred by the individual. The maximum annual payment which
may be made to an individual under this law is $20,000, or 25%
of the total covered educational indebtedness as provided in
this Section, whichever is less. Payments made under this
provision shall be exempt from Illinois State Income Tax. The
Department may use tobacco settlement recovery funding or other
available funding to implement this Section.
(Source: P.A. 92-16, eff. 6-28-01.)
 
    Section 20-70. The Illinois Public Aid Code is amended by
changing Sections 3-5, 5-33, and 5-34 as follows:
 
    (305 ILCS 5/3-5)  (from Ch. 23, par. 3-5)
    Sec. 3-5. Amount of aid. The amount and nature of financial
aid granted to or in behalf of aged, blind, or disabled persons
shall be determined in accordance with the standards, grant
amounts, rules and regulations of the Illinois Department. Due
regard shall be given to the requirements and conditions
existing in each case, and to the amount of property owned and
the income, money contributions, and other support, and
resources received or obtainable by the person, from whatever
source. However, the amount and nature of any financial aid is
not affected by the payment of any grant under the "Senior
Citizens and Disabled Persons Property Tax Relief Act" or any
distributions or items of income described under subparagraph
(X) of paragraph (2) of subsection (a) of Section 203 of the
Illinois Income Tax Act. The aid shall be sufficient, when
added to all other income, money contributions and support, to
provide the person with a grant in the amount established by
Department regulation for such a person, based upon standards
providing a livelihood compatible with health and well-being.
Financial aid under this Article granted to persons who have
been found ineligible for Supplemental Security Income (SSI)
due to expiration of the period of eligibility for refugees and
asylees pursuant to 8 U.S.C. 1612(a)(2) shall equal 90% of the
current maximum SSI payment amount per month not exceed $500
per month.
(Source: P.A. 97-689, eff. 6-14-12.)
 
    (305 ILCS 5/5-33 new)
    Sec. 5-33. Personal needs allowance; ID/DD facility.
During State fiscal year 2015 only and no later than January 1,
2015, the monthly personal needs allowance required under
Section 1902(g) of Title XIX of the Social Security Act (42
U.S.C. 1396(g)) for any person residing in a facility licensed
under the ID/DD Community Care Act and who has been determined
eligible for medical assistance under this Code shall be no
less than $60.
    This Section is repealed on January 1, 2016.
 
    (305 ILCS 5/5-34 new)
    Sec. 5-34. Personal needs allowance; CILA. During State
fiscal year 2015 only and no later than January 1, 2015, the
monthly personal needs allowance required under Section
1902(g) of Title XIX of the Social Security Act (42 U.S.C.
1396(g)) for any person residing in a facility licensed under
the Community-Integrated Living Arrangements Licensure and
Certification Act, who is determined to be eligible for medical
assistance under this Code and who is enrolled in the Illinois
Home and Community Based Services Medicaid Waiver program for
adults with developmental disabilities, shall be no less than
$60.
    This Section is repealed on January 1, 2016.
 
ARTICLE 25. RETIREMENT CONTRIBUTIONS

 
    Section 25-5. 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 2016 2015, 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 and the
Savings and 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 2015 2014, 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 2016 2015 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. 97-72, eff. 7-1-11; 97-732, eff. 6-30-12; 98-24,
eff. 6-19-13; 98-463, eff. 8-16-13.)
 
    (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 2015 2014 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 2015 2014 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. 97-72, eff. 7-1-11; 97-732, eff. 6-30-12; 98-24,
eff. 6-19-13.)
 
    Section 25-10. The Illinois Pension Code is amended by
changing Section 14-131 as follows:
 
    (40 ILCS 5/14-131)
    (Text of Section before amendment by P.A. 98-599)
    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, and 2014, and 2015 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, and 2014,
and 2015 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.
    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 2015 2014 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. 97-72, eff. 7-1-11; 97-732, eff. 6-30-12; 98-24,
eff. 6-19-13.)
 
    (Text of Section after amendment by P.A. 98-599)
    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 100% funded basis in accordance with actuarial
recommendations by the end of State fiscal year 2044.
    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, and 2014, and 2015 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, and 2014,
and 2015 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 2015 through 2044, 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
equal to the sum of (1) the State's portion of the projected
normal cost for that fiscal year, plus (2) an amount sufficient
to bring the total assets of the System up to 100% of the total
actuarial liabilities of the System by the end of State fiscal
year 2044. 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 2044 and shall be determined under the projected
unit cost method for fiscal year 2015 and under the entry age
normal actuarial cost method for fiscal years 2016 through
2044.
    For State fiscal years 2012 through 2014, 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 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 2045, the minimum State
contribution for each fiscal year shall be the amount needed to
maintain the total assets of the System at 100% 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 100%. 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 through State
fiscal year 2014, 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 2015 2014 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. 97-72, eff. 7-1-11; 97-732, eff. 6-30-12; 98-24,
eff. 6-19-13; 98-599, eff. 6-1-14.)
 
    Section 25-15. 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) (g) 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.
    (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. 96-43, eff. 7-15-09; 96-45, eff. 7-15-09; 96-958,
eff. 7-1-10; 96-1000, eff. 7-2-10; 96-1497, eff. 1-14-11;
96-1511, eff. 1-27-11; 97-813, eff. 7-13-12.)
 
    Section 25-20. 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. The State
Treasurer may deposit any amount in the 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 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 2016 2015, 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 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. 97-732, eff. 6-30-12; 98-19, eff. 6-10-13; 98-24,
eff. 6-19-13; revised 9-24-13.)
 
ARTICLE 90. GENERAL PROVISIONS

 
    Section 90-95. 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 90-97. Severability. The provisions of this Act are
severable under Section 1.31 of the Statute on Statutes.
 
    Section 90-99. Effective date. This Act takes effect upon
becoming law.