HB0388ham002 96TH GENERAL ASSEMBLY

Rep. Elizabeth Hernandez

Filed: 3/24/2009

09600HB0388ham002 LRB096 03757 DRJ 24244 a

AMENDMENT TO HOUSE BILL 388

AMENDMENT NO. ______. Amend House Bill 388, AS AMENDED, with reference to page and line numbers of House Amendment No. 1, on page 1, line 4, by replacing "Section 5. The Illinois Public Aid Code is amended by" with the following:

"Section 5. The State Finance Act is amended by adding Section 5.719 as follows:

(30 ILCS 105/5.719 new)

Sec. 5.719. The Dental Provider Fund.

Section 10. The Retailers' Occupation Tax Act is amended by changing Section 2-10 as follows:

(35 ILCS 120/2-10) (from Ch. 120, par. 441-10)

Sec. 2-10. Rate of tax.

(a) Unless otherwise provided in this Section, the tax imposed by this Act is at the rate of 6.25% of gross receipts from sales of tangible personal property made in the course of business.

(b) Beginning on July 1, 2000 and through December 31, 2000, with respect to motor fuel, as defined in Section 1.1 of the Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of the Use Tax Act, the tax is imposed at the rate of 1.25%.

Within 14 days after the effective date of this amendatory Act of the 91st General Assembly, each retailer of motor fuel and gasohol shall cause the following notice to be posted in a prominently visible place on each retail dispensing device that is used to dispense motor fuel or gasohol in the State of Illinois: "As of July 1, 2000, the State of Illinois has eliminated the State's share of sales tax on motor fuel and gasohol through December 31, 2000. The price on this pump should reflect the elimination of the tax." The notice shall be printed in bold print on a sign that is no smaller than 4 inches by 8 inches. The sign shall be clearly visible to customers. Any retailer who fails to post or maintain a required sign through December 31, 2000 is guilty of a petty offense for which the fine shall be $500 per day per each retail premises where a violation occurs.

With respect to gasohol, as defined in the Use Tax Act, the tax imposed by this Act applies to (i) 70% of the proceeds of sales made on or after January 1, 1990, and before July 1, 2003, (ii) 80% of the proceeds of sales made on or after July 1, 2003 and on or before December 31, 2013, and (iii) 100% of the proceeds of sales made thereafter. If, at any time, however, the tax under this Act on sales of gasohol, as defined in the Use Tax Act, is imposed at the rate of 1.25%, then the tax imposed by this Act applies to 100% of the proceeds of sales of gasohol made during that time.

With respect to majority blended ethanol fuel, as defined in the Use Tax Act, the tax imposed by this Act does not apply to the proceeds of sales made on or after July 1, 2003 and on or before December 31, 2013 but applies to 100% of the proceeds of sales made thereafter.

With respect to biodiesel blends, as defined in the Use Tax Act, with no less than 1% and no more than 10% biodiesel, the tax imposed by this Act applies to (i) 80% of the proceeds of sales made on or after July 1, 2003 and on or before December 31, 2013 and (ii) 100% of the proceeds of sales made thereafter. If, at any time, however, the tax under this Act on sales of biodiesel blends, as defined in the Use Tax Act, with no less than 1% and no more than 10% biodiesel is imposed at the rate of 1.25%, then the tax imposed by this Act applies to 100% of the proceeds of sales of biodiesel blends with no less than 1% and no more than 10% biodiesel made during that time.

With respect to 100% biodiesel, as defined in the Use Tax Act, and biodiesel blends, as defined in the Use Tax Act, with more than 10% but no more than 99% biodiesel, the tax imposed by this Act does not apply to the proceeds of sales made on or after July 1, 2003 and on or before December 31, 2013 but applies to 100% of the proceeds of sales made thereafter.

(c) With respect to food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks, and food that has been prepared for immediate consumption) and prescription and nonprescription medicines, drugs, medical appliances, modifications to a motor vehicle for the purpose of rendering it usable by a disabled person, and insulin, urine testing materials, syringes, and needles used by diabetics, for human use, the tax is imposed at the rate of 1%. For the purposes of this subsection Section, the term "soft drinks" means any complete, finished, ready-to-use, non-alcoholic drink, whether carbonated or not, including but not limited to soda water, cola, fruit juice, vegetable juice, carbonated water, and all other preparations commonly known as soft drinks of whatever kind or description that are contained in any closed or sealed bottle, can, carton, or container, regardless of size. "Soft drinks" does not include coffee, tea, non-carbonated water, infant formula, milk or milk products as defined in the Grade A Pasteurized Milk and Milk Products Act, or drinks containing 50% or more natural fruit or vegetable juice.

Notwithstanding any other provisions of this Act, "food for human consumption that is to be consumed off the premises where it is sold" includes all food sold through a vending machine, except soft drinks and food products that are dispensed hot from a vending machine, regardless of the location of the vending machine.

(d) With respect to soft drinks for human consumption, including fountain soft drinks, the tax is imposed at the rate of 5%, except that in a home rule municipality with a population in excess of 1,000,000, the tax is imposed at the rate of 2%. For purposes of this subsection:

"Soft drinks" means any complete, finished, ready-to-use, non-alcoholic drink, whether carbonated or not, including but not limited to soda water, cola, fruit juice, vegetable juice, carbonated water, and all other preparations commonly known as soft drinks of whatever kind or description. "Soft drinks" does not include coffee, tea, non-carbonated water, infant formula, milk or milk products as defined in the Grade A Pasteurized Milk and Milk Products Act, or drinks containing 50% or more natural fruit or vegetable juice.

"Fountain soft drinks" means soft drinks that are prepared by the retail seller of the soft drinks by mixing syrup or concentrate with water, by hand or through a soft drink dispensing machine, at or near the point and time of sale to the retail purchaser.

"Soft drink dispensing machine" means a device that mixes soft drink syrup or concentrate with water and dispenses the mixture into an open container as a ready-to-drink soft drink.

(Source: P.A. 93-17, eff. 6-11-03.)

Section 15. The Children's Health Insurance Program Act is amended by adding Section 65 as follows:

(215 ILCS 106/65 new)

Sec. 65. Fee schedule. Beginning on July 1, 2009, reimbursement for any dental service provided to children covered under this Act may not be lower than 64% of the reimbursement level at which the State of Illinois reimburses dentists for dental services provided to State employees under the State Employees Group Insurance Act of 1971.

Section 20. The Covering ALL KIDS Health Insurance Act is amended by adding Section 52.5 as follows:

(215 ILCS 170/52.5 new)

Sec. 52.5. Fee schedule. Beginning on July 1, 2009, the dentist fee schedule for the Program for any dental service may not be lower than 64% of the reimbursement level at which the State of Illinois reimburses dentists for dental services provided to State employees under the State Employees Group Insurance Act of 1971.

Section 25. The Illinois Public Aid Code is amended by adding Sections 5-5.06, 12-4.37, and 12-10.10 as follows:

(305 ILCS 5/5-5.06 new)

Sec. 5-5.06. Fee schedule. Notwithstanding any other provision of this Article, beginning on July 1, 2009, reimbursement for any dental service may not be lower than 64% of the reimbursement level at which the State of Illinois reimburses dentists for dental services provided to State employees under the State Employees Group Insurance Act of 1971."; and

on page 1, by deleting line 5; and

on page 2, after line 25, by inserting the following:

"(305 ILCS 5/12-10.10 new)

Sec. 12-10.10. Dental Provider Fund.

(a) The Dental Provider Fund is created as a special fund in the State treasury. Interest earned by the fund shall be credited to the fund. The fund shall not be used to replace any moneys appropriated to the Department of Healthcare and Family Services by the General Assembly for operation of the medical assistance program under Article V of this Code.

(b) The fund shall consist of moneys collected or received by the Department of Revenue from the retailers' occupation tax imposed on sales of soft drinks under subsection (d) of Section 2-10 of the Retailers' Occupation Tax Act.

(c) Moneys in the fund shall be appropriated to the Department of Healthcare and Family Services by the General Assembly for the purpose of reimbursing providers of dental services under the medical assistance program under Article V of this Code, under the Children's Health Insurance Program Act, and under the Covering ALL KIDS Health Insurance Act.".