SB2547 104TH GENERAL ASSEMBLY

OMB104 00046 AAV 10046 b

104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB2547

Introduced 2/25/2025, by Sen. Elgie R. Sims, Jr.

SYNOPSIS AS INTRODUCED:

Makes appropriations for the ordinary and contingent expenses of the Department of Revenue for the fiscal year beginning July 1, 2025, as follows:

General Funds $53,038,700
Other State Funds $1,411,072,700
Federal Funds $500,000
Total $1,464,611,400

AN ACT concerning appropriations.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

ARTICLE 1

Section 5. The following named sums, or so much thereof as may be necessary, respectively, for the objects and purposes hereinafter named, are appropriated to meet the ordinary and contingent expenses of the Department of Revenue:

GOVERNMENT SERVICES

PAYABLE FROM THE PERSONAL PROPERTY TAX REPLACEMENT FUND: For a portion of the state's share of state's

attorneys' and assistant state's

attorneys' salaries, including

prior years' costs..............................18,750,000 For a portion of the state's share of county

public defenders' salaries pursuant

to Section 3-4007 of the Counties Code,

including prior years' costs....................10,700,000 For the State's share of county

supervisors of assessments or

county assessors' salaries, as

provided by law, including prior

years' costs.....................................4,340,000 For additional compensation for local

assessors, as provided by Sections 4-10 and

4-15 of the Property Tax Code......................350,000 For additional compensation for local

assessors, as provided by Section 4-20

of the Property Tax Code...........................510,000 For additional compensation for county

treasurers, as provided by Section 3-10007

of the Counties Code...............................663,000 For the annual stipend for sheriffs as

provided in subsection (d) of Section

4-6300 and Section 4-8002 of the

Counties Code......................................663,000 For the annual stipend to county

coroners pursuant to Section 4-6002 of the

Counties Code, including prior years' costs........663,000 For additional compensation for

county auditors, pursuant to Section 4-6001

of the Counties Code, including prior

years' costs.......................................123,500

Total $36,762,500

PAYABLE FROM MOTOR FUEL TAX FUND: For Reimbursement to International

Fuel Tax Agreement Member States................32,000,000 For Refunds......................................45,000,000

Total $77,000,000

PAYABLE FROM UNDERGROUND STORAGE TANK FUND: For Refunds as provided for in Section

13a.8 of the Motor Fuel Tax Law.....................12,000

PAYABLE FROM STATE AND LOCAL SALES TAX REFORM FUND: For allocation to Chicago for additional

1.25% Use Tax pursuant to Public Act 86-0928...190,000,000

PAYABLE FROM THE MUNICIPAL TELECOMMUNICATIONS FUND: For refunds associated with the

Simplified Municipal Telecommunications Tax Act.....12,000

PAYABLE FROM LOCAL GOVERNMENT DISTRIBUTIVE FUND: For allocation to local governments

for additional 1.25% Use Tax

pursuant to Public Act 86-0928.................600,000,000

PAYABLE FROM LOCAL GOVERNMENT VIDEO GAMING

DISTRIBUTIVE FUND: For allocation to local governments

of the net terminal income tax per

the Video Gaming Act...........................250,000,000

PAYABLE FROM SENIOR CITIZENS REAL ESTATE

DEFERRED TAX REVOLVING FUND: For payments to counties as required

by the Senior Citizens Real

Estate Tax Deferral Act, including

prior years' cost................................6,500,000

PAYABLE FROM ILLINOIS GAMING LAW ENFORCEMENT FUND: For Allocation to Local Law

Enforcement Agencies for joint state and

local efforts in Administration of the

Charitable Games Act and the Illinois Pull

Tabs and Jar Games Act.............................750,000

Section 10. The sum of $8,000,000, or so much thereof as may be necessary, is appropriated from the State and Local Sales Tax Reform Fund to the Department of Revenue for the purpose stated in Section 6z-17 of the State Finance Act and Section 2-2.04 of the Downstate Public Transportation Act for allocation to Madison County.

Section 15. The sum of $53,038,700, or so much thereof as may be necessary, is appropriated from the General Revenue Fund to the Department of Revenue for operational expenses.

Section 20. The sum of $1,000,000, or so much thereof as may be necessary, is appropriated from the Tax Compliance and Administration Fund to the Department of Revenue for Refunds associated with the Illinois Secure Choice Savings Program Act.

Section 25. The sum of $118,886,300, or so much thereof as may be necessary, is appropriated from the Tax Compliance and Administration Fund to the Department of Revenue for operational expenses.

Section 30. The following named sums, or so much thereof as may be necessary, respectively, for the objects and purposes hereinafter named, are appropriated to meet the ordinary and contingent expenses of the Department of Revenue:

TAX ADMINISTRATION AND ENFORCEMENT

PAYABLE FROM TAX COMPLIANCE AND ADMINISTRATION FUND: For Administration of the Drycleaner

Environmental Response Trust Fund Act..............169,400 For Administration of the Simplified

Telecommunications Act...........................3,608,400 For administrative costs associated

with the Municipality Sales Tax

as directed in Section 11-74.3-3

of the Illinois Municipal Code.....................252,500 For administration of the Cigarette

Retailer Enforcement Act.........................1,468,000

Total $5,498,300

Section 35. The amount of $1,500,000, or so much thereof as may be necessary, is appropriated from the Cannabis Regulation Fund to the Department of Revenue for operational expenses associated with the Cannabis Regulation and Tax Act.

Section 40. The sum of $500,000, or so much thereof as may be necessary, is appropriated from the Tennessee Valley Authority Local Trust Fund to the Department of Revenue for tax receipt distributions pursuant to Section 13 of the Tennessee Valley Authority Act.

Section 45. The sum of $11,620,000, or so much thereof as may be necessary, is appropriated from the Personal Property Tax Replacement Fund to the Department of Revenue for a portion of the state's share of county sheriff's salaries pursuant to action taken by the 102nd General Assembly, including prior years' costs.

Section 50. The sum of $58,472,300, or so much thereof as may be necessary, is appropriated from the Motor Fuel Tax Fund to the Department of Revenue for operational expenses.

Section 55. The sum of $41,930,200, or so much thereof as may be necessary, is appropriated from the Personal Property Tax Replacement Fund to the Department of Revenue for operational expenses.

Section 60. The sum of $2,640,700, or so much thereof as may be necessary, is appropriated from the Underground Storage Tank Fund to the Department of Revenue for operational expenses.

Section 65. The sum of $488,400, or so much thereof as may be necessary, is appropriated from the Illinois Gaming Law Enforcement Fund to the Department of Revenue for operational expenses.

Section 99. Effective date. This Act takes effect July 1, 2025.