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|
09600SB1912ham002 |
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| Governor may designate amounts to be set aside as a contingency |
2 |
| reserve up to $1,100,000,000 from the amounts appropriated from |
3 |
| the General Revenue Fund for State fiscal year 2010 to the |
4 |
| executive branch of State government, including agencies, |
5 |
| authorities, boards, commissions, and departments, except |
6 |
| public universities, the community college system, the |
7 |
| Illinois Student Assistance Commission, the Board of Higher |
8 |
| Education, and the State Board of Education and all agencies, |
9 |
| authorities, boards, commissions, and departments under the |
10 |
| jurisdiction of the Attorney General, Secretary of State, |
11 |
| Comptroller, or Treasurer. |
12 |
| Section 1-15. Transfers, obligations, encumbrances, |
13 |
| expenditures, or other commitments. The amounts placed in |
14 |
| contingency reserve shall not be transferred, obligated, |
15 |
| encumbered, expended, or otherwise committed during fiscal |
16 |
| year 2010 unless the State, by an Act of the 96th General |
17 |
| Assembly, generates incremental revenues sufficient to support |
18 |
| such transfers, obligations, encumbrances, expenditures, or |
19 |
| other commitments. |
20 |
| Section 1-20. Authority to make reductions. |
21 |
| Notwithstanding any other Act to the contrary, each State |
22 |
| agency that is subject to contingency reserves under Section |
23 |
| 1-10 is authorized to promulgate emergency rules pursuant to |
24 |
| subsection (n) of Section 5-45 of the Illinois Administrative |
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| Procedure Act to limit, reduce, or adjust services, payment |
2 |
| rates, expenditures, transfers of funds, and eligibility |
3 |
| criteria as necessary to implement the fiscal year 2010 budget |
4 |
| and any contingency reserves designated by the Governor, to the |
5 |
| extent permitted by federal law. Any such adjustment, |
6 |
| reduction, or limitation shall expire on July 1, 2010. Nothing |
7 |
| in this Section shall require rulemaking if the limitation, |
8 |
| reduction, or adjustment would otherwise be within the |
9 |
| authority of the agency without rulemaking. |
10 |
| Section 1-25. Delegation of appropriations. |
11 |
| (a) Notwithstanding any other Act to the contrary, if and |
12 |
| only if Senate Bill 1216 of the 96th General Assembly becomes |
13 |
| law, then the Office of the Governor is authorized to delegate, |
14 |
| through written notice to the Comptroller, all or a portion of |
15 |
| the appropriations included in Sections 5 and 10 of Article 77 |
16 |
| of Senate Bill 1216 to any State agency, board, or commission. |
17 |
| All amounts so delegated are limited to the purposes for which |
18 |
| those moneys were appropriated in those Sections and shall be |
19 |
| expended in accordance with all relevant laws, administrative |
20 |
| rules, and audit standards and obligations that would apply had |
21 |
| the amounts been appropriated directly to the agency, board, or |
22 |
| commission for that purpose. |
23 |
| (b) This Section is repealed on June 30, 2010. |
24 |
| ARTICLE 3. |
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| Section 3-1. Short title. This Article may be cited as the |
2 |
| Public Accountability and Performance System Act. |
3 |
| Section 3-5. Findings. The legislature finds that State |
4 |
| agencies must continuously improve accountability and |
5 |
| performance reporting concerning public programs. State |
6 |
| agencies must improve their management of public programs in |
7 |
| order to provide citizens with the most efficient and effective |
8 |
| programs. |
9 |
| Section 3-10. Definitions. In this Article: |
10 |
| "State agency" has the same meaning as defined in Section |
11 |
| 1-7 of the Illinois State Auditing Act. |
12 |
| "Quality management, accountability, and performance |
13 |
| system" means a nationally recognized integrated, |
14 |
| interdisciplinary system of measures, tools, and reports used |
15 |
| to improve the performance of a work unit or organization. |
16 |
| Section 3-15. Performance system; requirements. |
17 |
| (a) State agencies may develop and implement a quality |
18 |
| management, accountability, and performance system to improve |
19 |
| the public services they provide. A quality management, |
20 |
| accountability, and performance system shall: |
21 |
| (1) Use strategic business planning to establish |
22 |
| goals, objectives, and activities consistent with the |
|
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| priorities of government. |
2 |
| (2) Engage stakeholders and customers in establishing |
3 |
| service requirements and improving service delivery |
4 |
| systems. |
5 |
| (3) Include clear and relevant measures for each |
6 |
| activity performed by the agency. |
7 |
| (4) Include performance goals for employees. |
8 |
| (5) Provide clear standards to evaluate the |
9 |
| effectiveness of agency programs and activities. |
10 |
| (6) Allocate resources based on strategies to improve |
11 |
| performance. |
12 |
| (b) A participating State agency shall conduct a yearly |
13 |
| assessment of its quality management, accountability, and |
14 |
| performance system. |
15 |
| (c) If the chief executive officer or any member of the |
16 |
| governing board or authority of a participating State agency is |
17 |
| appointed by the Governor, then the participating State agency |
18 |
| shall report to the Governor on agency performance at least |
19 |
| quarterly. The reports shall be posted on the website of the |
20 |
| agency and the Governor. |
21 |
| Section 3-20. Independent assessment. A participating |
22 |
| State agency may apply to a qualified organization for an |
23 |
| independent assessment of its quality management, |
24 |
| accountability, and performance system. |
|
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| ARTICLE 5. AMENDATORY PROVISIONS |
2 |
| Section 5-5. The Illinois Administrative Procedure Act is |
3 |
| amended by changing Section 5-45 as follows:
|
4 |
| (5 ILCS 100/5-45) (from Ch. 127, par. 1005-45)
|
5 |
| Sec. 5-45. Emergency rulemaking.
|
6 |
| (a) "Emergency" means the existence of any situation that |
7 |
| any agency
finds reasonably constitutes a threat to the public |
8 |
| interest, safety, or
welfare.
|
9 |
| (b) If any agency finds that an
emergency exists that |
10 |
| requires adoption of a rule upon fewer days than
is required by |
11 |
| Section 5-40 and states in writing its reasons for that
|
12 |
| finding, the agency may adopt an emergency rule without prior |
13 |
| notice or
hearing upon filing a notice of emergency rulemaking |
14 |
| with the Secretary of
State under Section 5-70. The notice |
15 |
| shall include the text of the
emergency rule and shall be |
16 |
| published in the Illinois Register. Consent
orders or other |
17 |
| court orders adopting settlements negotiated by an agency
may |
18 |
| be adopted under this Section. Subject to applicable |
19 |
| constitutional or
statutory provisions, an emergency rule |
20 |
| becomes effective immediately upon
filing under Section 5-65 or |
21 |
| at a stated date less than 10 days
thereafter. The agency's |
22 |
| finding and a statement of the specific reasons
for the finding |
23 |
| shall be filed with the rule. The agency shall take
reasonable |
24 |
| and appropriate measures to make emergency rules known to the
|
|
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| persons who may be affected by them.
|
2 |
| (c) An emergency rule may be effective for a period of not |
3 |
| longer than
150 days, but the agency's authority to adopt an |
4 |
| identical rule under Section
5-40 is not precluded. No |
5 |
| emergency rule may be adopted more
than once in any 24 month |
6 |
| period, except that this limitation on the number
of emergency |
7 |
| rules that may be adopted in a 24 month period does not apply
|
8 |
| to (i) emergency rules that make additions to and deletions |
9 |
| from the Drug
Manual under Section 5-5.16 of the Illinois |
10 |
| Public Aid Code or the
generic drug formulary under Section |
11 |
| 3.14 of the Illinois Food, Drug
and Cosmetic Act, (ii) |
12 |
| emergency rules adopted by the Pollution Control
Board before |
13 |
| July 1, 1997 to implement portions of the Livestock Management
|
14 |
| Facilities Act, or (iii) emergency rules adopted by the |
15 |
| Illinois Department of Public Health under subsections (a) |
16 |
| through (i) of Section 2 of the Department of Public Health Act |
17 |
| when necessary to protect the public's health , or (iv) |
18 |
| emergency rules adopted pursuant to subsection (n) of this |
19 |
| Section . Two or more emergency rules having substantially the |
20 |
| same
purpose and effect shall be deemed to be a single rule for |
21 |
| purposes of this
Section.
|
22 |
| (d) In order to provide for the expeditious and timely |
23 |
| implementation
of the State's fiscal year 1999 budget, |
24 |
| emergency rules to implement any
provision of Public Act 90-587 |
25 |
| or 90-588
or any other budget initiative for fiscal year 1999 |
26 |
| may be adopted in
accordance with this Section by the agency |
|
|
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| charged with administering that
provision or initiative, |
2 |
| except that the 24-month limitation on the adoption
of |
3 |
| emergency rules and the provisions of Sections 5-115 and 5-125 |
4 |
| do not apply
to rules adopted under this subsection (d). The |
5 |
| adoption of emergency rules
authorized by this subsection (d) |
6 |
| shall be deemed to be necessary for the
public interest, |
7 |
| safety, and welfare.
|
8 |
| (e) In order to provide for the expeditious and timely |
9 |
| implementation
of the State's fiscal year 2000 budget, |
10 |
| emergency rules to implement any
provision of this amendatory |
11 |
| Act of the 91st General Assembly
or any other budget initiative |
12 |
| for fiscal year 2000 may be adopted in
accordance with this |
13 |
| Section by the agency charged with administering that
provision |
14 |
| or initiative, except that the 24-month limitation on the |
15 |
| adoption
of emergency rules and the provisions of Sections |
16 |
| 5-115 and 5-125 do not apply
to rules adopted under this |
17 |
| subsection (e). The adoption of emergency rules
authorized by |
18 |
| this subsection (e) shall be deemed to be necessary for the
|
19 |
| public interest, safety, and welfare.
|
20 |
| (f) In order to provide for the expeditious and timely |
21 |
| implementation
of the State's fiscal year 2001 budget, |
22 |
| emergency rules to implement any
provision of this amendatory |
23 |
| Act of the 91st General Assembly
or any other budget initiative |
24 |
| for fiscal year 2001 may be adopted in
accordance with this |
25 |
| Section by the agency charged with administering that
provision |
26 |
| or initiative, except that the 24-month limitation on the |
|
|
|
09600SB1912ham002 |
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1 |
| adoption
of emergency rules and the provisions of Sections |
2 |
| 5-115 and 5-125 do not apply
to rules adopted under this |
3 |
| subsection (f). The adoption of emergency rules
authorized by |
4 |
| this subsection (f) shall be deemed to be necessary for the
|
5 |
| public interest, safety, and welfare.
|
6 |
| (g) In order to provide for the expeditious and timely |
7 |
| implementation
of the State's fiscal year 2002 budget, |
8 |
| emergency rules to implement any
provision of this amendatory |
9 |
| Act of the 92nd General Assembly
or any other budget initiative |
10 |
| for fiscal year 2002 may be adopted in
accordance with this |
11 |
| Section by the agency charged with administering that
provision |
12 |
| or initiative, except that the 24-month limitation on the |
13 |
| adoption
of emergency rules and the provisions of Sections |
14 |
| 5-115 and 5-125 do not apply
to rules adopted under this |
15 |
| subsection (g). The adoption of emergency rules
authorized by |
16 |
| this subsection (g) shall be deemed to be necessary for the
|
17 |
| public interest, safety, and welfare.
|
18 |
| (h) In order to provide for the expeditious and timely |
19 |
| implementation
of the State's fiscal year 2003 budget, |
20 |
| emergency rules to implement any
provision of this amendatory |
21 |
| Act of the 92nd General Assembly
or any other budget initiative |
22 |
| for fiscal year 2003 may be adopted in
accordance with this |
23 |
| Section by the agency charged with administering that
provision |
24 |
| or initiative, except that the 24-month limitation on the |
25 |
| adoption
of emergency rules and the provisions of Sections |
26 |
| 5-115 and 5-125 do not apply
to rules adopted under this |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
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1 |
| subsection (h). The adoption of emergency rules
authorized by |
2 |
| this subsection (h) shall be deemed to be necessary for the
|
3 |
| public interest, safety, and welfare.
|
4 |
| (i) In order to provide for the expeditious and timely |
5 |
| implementation
of the State's fiscal year 2004 budget, |
6 |
| emergency rules to implement any
provision of this amendatory |
7 |
| Act of the 93rd General Assembly
or any other budget initiative |
8 |
| for fiscal year 2004 may be adopted in
accordance with this |
9 |
| Section by the agency charged with administering that
provision |
10 |
| or initiative, except that the 24-month limitation on the |
11 |
| adoption
of emergency rules and the provisions of Sections |
12 |
| 5-115 and 5-125 do not apply
to rules adopted under this |
13 |
| subsection (i). The adoption of emergency rules
authorized by |
14 |
| this subsection (i) shall be deemed to be necessary for the
|
15 |
| public interest, safety, and welfare.
|
16 |
| (j) In order to provide for the expeditious and timely |
17 |
| implementation of the provisions of the State's fiscal year |
18 |
| 2005 budget as provided under the Fiscal Year 2005 Budget |
19 |
| Implementation (Human Services) Act, emergency rules to |
20 |
| implement any provision of the Fiscal Year 2005 Budget |
21 |
| Implementation (Human Services) Act may be adopted in |
22 |
| accordance with this Section by the agency charged with |
23 |
| administering that provision, except that the 24-month |
24 |
| limitation on the adoption of emergency rules and the |
25 |
| provisions of Sections 5-115 and 5-125 do not apply to rules |
26 |
| adopted under this subsection (j). The Department of Public Aid |
|
|
|
09600SB1912ham002 |
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| may also adopt rules under this subsection (j) necessary to |
2 |
| administer the Illinois Public Aid Code and the Children's |
3 |
| Health Insurance Program Act. The adoption of emergency rules |
4 |
| authorized by this subsection (j) shall be deemed to be |
5 |
| necessary for the public interest, safety, and welfare.
|
6 |
| (k) In order to provide for the expeditious and timely |
7 |
| implementation of the provisions of the State's fiscal year |
8 |
| 2006 budget, emergency rules to implement any provision of this |
9 |
| amendatory Act of the 94th General Assembly or any other budget |
10 |
| initiative for fiscal year 2006 may be adopted in accordance |
11 |
| with this Section by the agency charged with administering that |
12 |
| provision or initiative, except that the 24-month limitation on |
13 |
| the adoption of emergency rules and the provisions of Sections |
14 |
| 5-115 and 5-125 do not apply to rules adopted under this |
15 |
| subsection (k). The Department of Healthcare and Family |
16 |
| Services may also adopt rules under this subsection (k) |
17 |
| necessary to administer the Illinois Public Aid Code, the |
18 |
| Senior Citizens and Disabled Persons Property Tax Relief and |
19 |
| Pharmaceutical Assistance Act, the Senior Citizens and |
20 |
| Disabled Persons Prescription Drug Discount Program Act (now |
21 |
| the Illinois Prescription Drug Discount Program Act), and the |
22 |
| Children's Health Insurance Program Act. The adoption of |
23 |
| emergency rules authorized by this subsection (k) shall be |
24 |
| deemed to be necessary for the public interest, safety, and |
25 |
| welfare.
|
26 |
| (l) In order to provide for the expeditious and timely |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
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|
1 |
| implementation of the provisions of the
State's fiscal year |
2 |
| 2007 budget, the Department of Healthcare and Family Services |
3 |
| may adopt emergency rules during fiscal year 2007, including |
4 |
| rules effective July 1, 2007, in
accordance with this |
5 |
| subsection to the extent necessary to administer the |
6 |
| Department's responsibilities with respect to amendments to |
7 |
| the State plans and Illinois waivers approved by the federal |
8 |
| Centers for Medicare and Medicaid Services necessitated by the |
9 |
| requirements of Title XIX and Title XXI of the federal Social |
10 |
| Security Act. The adoption of emergency rules
authorized by |
11 |
| this subsection (l) shall be deemed to be necessary for the |
12 |
| public interest,
safety, and welfare.
|
13 |
| (m) In order to provide for the expeditious and timely |
14 |
| implementation of the provisions of the
State's fiscal year |
15 |
| 2008 budget, the Department of Healthcare and Family Services |
16 |
| may adopt emergency rules during fiscal year 2008, including |
17 |
| rules effective July 1, 2008, in
accordance with this |
18 |
| subsection to the extent necessary to administer the |
19 |
| Department's responsibilities with respect to amendments to |
20 |
| the State plans and Illinois waivers approved by the federal |
21 |
| Centers for Medicare and Medicaid Services necessitated by the |
22 |
| requirements of Title XIX and Title XXI of the federal Social |
23 |
| Security Act. The adoption of emergency rules
authorized by |
24 |
| this subsection (m) shall be deemed to be necessary for the |
25 |
| public interest,
safety, and welfare.
|
26 |
| (n) In order to provide for the expeditious and timely |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
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|
1 |
| implementation of the provisions of the State's fiscal year |
2 |
| 2010 budget, emergency rules to implement any provision of this |
3 |
| amendatory Act of the 96th General Assembly or any other budget |
4 |
| initiative authorized by the 96th General Assembly for fiscal |
5 |
| year 2010 may be adopted in accordance with this Section by the |
6 |
| agency charged with administering that provision or |
7 |
| initiative. The adoption of emergency rules authorized by this |
8 |
| subsection (n) shall be deemed to be necessary for the public |
9 |
| interest, safety, and welfare. The rulemaking authority |
10 |
| granted in this subsection (n) shall apply only to rules |
11 |
| promulgated during Fiscal Year 2010. |
12 |
| (Source: P.A. 94-48, eff. 7-1-05; 94-838, eff. 6-6-06; 95-12, |
13 |
| eff. 7-2-07; 95-331, eff. 8-21-07.)
|
14 |
| Section 5-15. The Data Security on State Computers Act is |
15 |
| amended by changing Sections 15 and 20 and by adding Section 17 |
16 |
| as follows:
|
17 |
| (20 ILCS 450/15)
|
18 |
| Sec. 15. Definitions. As used in this Act:
|
19 |
| "Agency" means all parts, boards, and commissions of the |
20 |
| executive
branch of State government , other than public |
21 |
| universities or their governing boards , including, but not |
22 |
| limited to, State colleges and
universities and their governing |
23 |
| boards and all departments established by the
Civil |
24 |
| Administrative Code of Illinois.
|
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| "Disposal by sale, donation, or transfer" includes, but is |
2 |
| not limited to,
the
sale, donation, or
transfer
of surplus |
3 |
| electronic data processing equipment to other agencies, |
4 |
| schools,
individuals, and
not-for-profit agencies.
|
5 |
| "Electronic data processing equipment" includes, but is |
6 |
| not limited to,
computer (CPU) mainframes, and any form of |
7 |
| magnetic storage media.
|
8 |
| "Authorized agency" means an agency authorized by the |
9 |
| Department of
Central Management Services to sell or transfer |
10 |
| electronic data processing
equipment under Sections 5010.1210 |
11 |
| and 5010.1220 of Title 44 of the Illinois
Administrative Code.
|
12 |
| "Department" means the Department of Central Management |
13 |
| Services.
|
14 |
| "Overwrite" means the replacement of previously stored |
15 |
| information with
a pre-determined pattern of meaningless |
16 |
| information.
|
17 |
| (Source: P.A. 93-306, eff. 7-23-03.)
|
18 |
| (20 ILCS 450/17 new) |
19 |
| Sec. 17. Exemption from Act. This Act does not apply to the |
20 |
| legislative branch of State government, the Office of the |
21 |
| Lieutenant Governor, the Office of the Attorney General, the |
22 |
| Office of the Secretary of State, the Office of the State |
23 |
| Comptroller, or the Office of the State Treasurer.
|
24 |
| (20 ILCS 450/20)
|
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| Sec. 20. Establishment and implementation. The Data |
2 |
| Security on
State Computers Act is established to protect |
3 |
| sensitive data stored on
State-owned electronic data |
4 |
| processing equipment to be (i) disposed of by
sale, donation, |
5 |
| or
transfer or (ii) relinquished to a successor executive |
6 |
| administration. This Act
shall be administered by the |
7 |
| Department or an authorized
agency. The governing board of each |
8 |
| public university in this State must implement and administer |
9 |
| the provisions of this Act with respect to State-owned |
10 |
| electronic data processing equipment utilized by the |
11 |
| university. The Department or an authorized agency shall
|
12 |
| implement a policy
to mandate that all hard drives of surplus |
13 |
| electronic data processing equipment
be cleared of all data and |
14 |
| software before being prepared for sale, donation,
or transfer
|
15 |
| by
(i) overwriting the previously stored data on a drive or a |
16 |
| disk at least 10
times
and (ii)
certifying in writing that the |
17 |
| overwriting process has been completed by
providing
the |
18 |
| following information: (1) the serial number of the computer or |
19 |
| other
surplus
electronic data processing equipment; (2) the |
20 |
| name of the overwriting software
used; and (3) the name, date, |
21 |
| and signature of the person performing the
overwriting process.
|
22 |
| The head of each State agency shall
establish a system for the |
23 |
| protection and preservation of State
data on State-owned |
24 |
| electronic data processing equipment necessary for the
|
25 |
| continuity of
government functions upon it being relinquished |
26 |
| to a successor executive
administration.
|
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| For purposes of this Act and any other State directive |
2 |
| requiring the clearing of data and software from State-owned |
3 |
| electronic data processing equipment prior to sale, donation, |
4 |
| or transfer by the General Assembly or a public university in |
5 |
| this State, the General Assembly or the governing board of the |
6 |
| university shall have and maintain responsibility for the |
7 |
| implementation and administration of the requirements for |
8 |
| clearing State-owned electronic data processing equipment |
9 |
| utilized by the General Assembly or the university. |
10 |
| (Source: P.A. 93-306, eff. 7-23-03.)
|
11 |
| Section 5-23. The Department of Natural Resources |
12 |
| (Conservation) Law of the Civil Administrative Code of Illinois |
13 |
| is amended by changing Section 805-125 as follows:
|
14 |
| (20 ILCS 805/805-125) (was 20 ILCS 805/63b1)
|
15 |
| Sec. 805-125. Agreements with federal agencies. The
|
16 |
| Department
has the power and authority to enter into agreements |
17 |
| with appropriate
federal agencies in order to better effect |
18 |
| cooperative undertakings in the
conservation, preservation, |
19 |
| distribution, and propagation of fish, mussels,
frogs, |
20 |
| turtles, game, wild animals, wild fowls, birds, trees, plants, |
21 |
| and
forests. The Department's agreements with the United States |
22 |
| government may include general indemnification provisions.
|
23 |
| (Source: P.A. 91-239, eff. 1-1-00.)
|
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| Section 5-25. The Department of Professional Regulation |
2 |
| Law of the
Civil Administrative Code of Illinois is amended by |
3 |
| changing Section 2105-300 as follows:
|
4 |
| (20 ILCS 2105/2105-300) (was 20 ILCS 2105/61e)
|
5 |
| Sec. 2105-300. Professions Indirect Cost Fund; |
6 |
| allocations;
analyses. |
7 |
| (a) Appropriations for the direct and allocable indirect |
8 |
| costs of licensing
and regulating each regulated profession, |
9 |
| trade, occupation, or industry are intended to
be payable from |
10 |
| the fees and fines that are assessed and collected from that
|
11 |
| profession, trade, occupation, or industry, to the extent that |
12 |
| those fees and fines are
sufficient. In any fiscal year in |
13 |
| which the fees and fines generated by a
specific profession, |
14 |
| trade, occupation, or industry are insufficient to finance the
|
15 |
| necessary direct and allocable indirect costs of licensing and |
16 |
| regulating that
profession, trade,
occupation, or industry, |
17 |
| the remainder of those costs shall be
financed from |
18 |
| appropriations payable from revenue sources other than fees and
|
19 |
| fines. The direct and allocable indirect costs of the |
20 |
| Department identified in
its cost allocation plans that are not |
21 |
| attributable to the licensing and
regulation of a specific |
22 |
| profession, trade, or occupation, or industry or group of
|
23 |
| professions, trades, occupations, or industries shall be |
24 |
| financed from appropriations from
revenue sources other than |
25 |
| fees and fines.
|
|
|
|
09600SB1912ham002 |
- 18 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| (b) The Professions Indirect Cost Fund is hereby created as |
2 |
| a special fund
in the State Treasury. Except as provided in |
3 |
| subsection (e), the Fund may receive transfers of moneys |
4 |
| authorized by
the Department from the cash balances in special
|
5 |
| funds that receive revenues from the fees and fines associated |
6 |
| with the
licensing of regulated professions, trades, |
7 |
| occupations, and industries by the Department. For purposes of |
8 |
| this Section only, until June 30, 2010, the Fund may also |
9 |
| receive transfers of moneys authorized by the Department from |
10 |
| the cash balances in special funds that receive revenues from |
11 |
| the fees and fines associated with the licensing of regulated |
12 |
| professions, trades, occupations, and industries by the |
13 |
| Department of Insurance.
Moneys in the Fund shall be invested |
14 |
| and earnings on the investments shall
be retained in the Fund.
|
15 |
| Subject to appropriation, the Department shall use moneys in |
16 |
| the Fund to pay
the ordinary and necessary allocable indirect |
17 |
| expenses associated with each of
the regulated professions, |
18 |
| trades,
occupations, and industries.
|
19 |
| (c) Before the beginning of each fiscal year, the |
20 |
| Department shall prepare
a cost allocation analysis to be used |
21 |
| in establishing the necessary
appropriation levels for each |
22 |
| cost purpose and revenue source. At the
conclusion of each |
23 |
| fiscal year, the Department shall prepare a cost allocation
|
24 |
| analysis reflecting the extent of the variation between how the |
25 |
| costs were
actually financed in that year and the planned cost |
26 |
| allocation for that year.
Variations between the planned and |
|
|
|
09600SB1912ham002 |
- 19 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| actual cost allocations for the prior fiscal
year shall be |
2 |
| adjusted into the Department's planned cost allocation for the
|
3 |
| next fiscal year.
|
4 |
| Each cost allocation analysis shall separately identify |
5 |
| the direct and
allocable indirect costs of each regulated |
6 |
| profession, trade, occupation, or industry and
the costs of the |
7 |
| Department's general public health and safety purposes.
The |
8 |
| analyses shall determine whether the direct and allocable |
9 |
| indirect
costs of each regulated profession, trade,
|
10 |
| occupation, or industry and the costs of the
Department's |
11 |
| general public health and safety purposes are sufficiently
|
12 |
| financed from their respective funding sources. The Department |
13 |
| shall prepare
the cost allocation analyses in consultation with |
14 |
| the respective regulated
professions, trades, occupations, and |
15 |
| industries and shall make copies of the analyses
available to |
16 |
| them in a timely fashion. For purposes of this Section only, |
17 |
| until June 30, 2010, the Department shall include in its cost |
18 |
| allocation analysis the direct and allocable indirect costs of |
19 |
| each regulated profession, trade, occupation, or industry and |
20 |
| the costs of the general public health and safety purposes of |
21 |
| the Department of Insurance.
|
22 |
| (d) Except as provided in subsection (e), the Department |
23 |
| may direct the State Comptroller and Treasurer to
transfer |
24 |
| moneys from the special funds that receive fees and fines |
25 |
| associated
with regulated professions, trades, occupations, |
26 |
| and industries into the Professions
Indirect Cost Fund in |
|
|
|
09600SB1912ham002 |
- 20 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| accordance with the Department's cost allocation analysis
plan |
2 |
| for the applicable fiscal year. For a given fiscal year, the |
3 |
| Department
shall not direct the transfer of moneys under this |
4 |
| subsection from a special
fund associated with a specific |
5 |
| regulated profession, trade, occupation, or industry (or
group |
6 |
| of professions, trades, occupations, or industries) in an |
7 |
| amount exceeding the
allocable indirect costs associated with |
8 |
| that profession, trade, occupation, or industry
(or group of |
9 |
| professions, trades, occupations, or industries) as provided |
10 |
| in the cost
allocation analysis for that fiscal year and |
11 |
| adjusted for allocation variations
from the prior fiscal year. |
12 |
| No direct costs identified in the cost allocation
plan shall be |
13 |
| used as a basis for transfers into the Professions Indirect |
14 |
| Cost
Fund or for expenditures from the Fund.
|
15 |
| (e) No transfer may be made to the Professions Indirect |
16 |
| Cost Fund under this Section from the Public Pension Regulation |
17 |
| Fund. |
18 |
| (Source: P.A. 94-91, eff. 7-1-05; 95-950, eff. 8-29-08.)
|
19 |
| Section 5-26. The General Assembly Compensation Act is |
20 |
| amended by adding Section 1.5 as follows: |
21 |
| (25 ILCS 115/1.5 new)
|
22 |
| Sec. 1.5. Fiscal year 2010 compensation. During the fiscal |
23 |
| year beginning on July 1, 2009, every member of the General |
24 |
| Assembly is required to forfeit 12 days of compensation. The |
|
|
|
09600SB1912ham002 |
- 21 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| State Comptroller shall deduct the equivalent of 1/261 of the |
2 |
| annual compensation of each member from the compensation of |
3 |
| that member in each month of the fiscal year. For purposes of |
4 |
| this Section, annual compensation includes compensation paid |
5 |
| to each member by the State for one year of service pursuant to |
6 |
| Section 1, except any payments made for mileage and allowances |
7 |
| for travel and meals. The forfeiture required by this Section |
8 |
| is not considered a change in salary and shall not impact |
9 |
| pension or other benefits provided to members of the General |
10 |
| Assembly.
|
11 |
| (25 ILCS 120/3.1 rep.)
|
12 |
| Section 5-26.5. If and only if Senate Bill 2090 of the 96th |
13 |
| General Assembly becomes law, then the Compensation Review Act |
14 |
| is amended by repealing Section 3.1. |
15 |
| Section 5-29. If and only if Senate Bill 1433 of the 96th |
16 |
| General Assembly becomes law, the State Finance Act is amended |
17 |
| by changing Section 8.49 as follows: |
18 |
| (30 ILCS 105/8.49) |
19 |
| Sec. 8.49. Special fund transfers. |
20 |
| (a) In order to maintain the integrity of special funds and |
21 |
| improve stability in the General Revenue Fund, the following |
22 |
| transfers are authorized from the designated funds into the |
23 |
| General Revenue Fund: |
|
|
|
09600SB1912ham002 |
- 22 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| Food and Drug Safety Fund ..........................$6,800 |
2 |
| Penny Severns Breast, Cervical, and |
3 |
| Ovarian Cancer Research Fund ..................$33,300 |
4 |
| Transportation Regulatory Fund .................$2,122,000 |
5 |
| General Professions Dedicated Fund .............$3,511,900 |
6 |
| Economic Research and Information Fund .............$1,120 |
7 |
| Illinois Department of Agriculture |
8 |
| Laboratory Services Revolving Fund ............$12,825 |
9 |
| Drivers Education Fund .........................$2,244,000 |
10 |
| Aeronautics Fund ..................................$25,360 |
11 |
| Fire Prevention Fund ..........................$10,400,000 |
12 |
| Rural/Downstate Health Access Fund .................$1,700 |
13 |
| Mental Health Fund ............................$24,560,000 |
14 |
| Illinois State Pharmacy Disciplinary Fund ......$2,054,100 |
15 |
| Public Utility Fund ..............................$960,175 |
16 |
| Alzheimer's Disease Research Fund ................$112,500 |
17 |
| Radiation Protection Fund .........................$92,250 |
18 |
| Natural Heritage Endowment Trust Fund ............$250,000 |
19 |
| Firearm Owner's Notification Fund ................$256,400 |
20 |
| EPA Special State Projects Trust Fund ..........$3,760,000 |
21 |
| Solid Waste Management Fund ....................$1,200,000 |
22 |
| Illinois Gaming Law Enforcement Fund .............$141,000 |
23 |
| Subtitle D Management Fund .......................$375,000 |
24 |
| Illinois State Medical Disciplinary Fund ......$11,277,200 |
25 |
| Cemetery Consumer Protection Fund ................$658,000 |
26 |
| Assistance to the Homeless Fund ...................$13,800 |
|
|
|
09600SB1912ham002 |
- 23 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| Accessible Electronic Information |
2 |
| Service Fund ..................................$10,000 |
3 |
| CDLIS/AAMVAnet Trust Fund ........................$110,000 |
4 |
| Comptroller's Audit Expense Revolving Fund ........$31,200 |
5 |
| Community Health Center Care Fund ................$450,000 |
6 |
| Safe Bottled Water Fund ...........................$15,000 |
7 |
| Facility Licensing Fund ..........................$363,600 |
8 |
| Hansen-Therkelsen Memorial Deaf |
9 |
| Student College Fund .........................$503,700 |
10 |
| Illinois Underground Utility Facilities |
11 |
| Damage Prevention Fund ........................$29,600 |
12 |
| School District Emergency Financial |
13 |
| Assistance Fund ............................$2,059,200 |
14 |
| Mental Health Transportation Fund ....................$859 |
15 |
| Registered Certified Public Accountants' |
16 |
| Administration and Disciplinary Fund ..........$34,600 |
17 |
| State Crime Laboratory Fund ......................$142,880 |
18 |
| Agrichemical Incident Response Trust Fund .........$80,000 |
19 |
| General Assembly Computer Equipment |
20 |
| Revolving Fund ...............................$101,600 |
21 |
| Weights and Measures Fund ........................$625,000 |
22 |
| Illinois School Asbestos Abatement Fund ..........$299,600 |
23 |
| Injured Workers' Benefit Fund ..................$3,290,560 |
24 |
| Violence Prevention Fund ..........................$79,500 |
25 |
| Professional Regulation Evidence Fund ..............$5,000 |
26 |
| IPTIP Administrative Trust Fund ..................$500,000 |
|
|
|
09600SB1912ham002 |
- 24 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| Diabetes Research Checkoff Fund ....................$8,800 |
2 |
| Ticket For The Cure Fund .......................$1,200,000 |
3 |
| Capital Development Board Revolving Fund .........$346,000 |
4 |
| Professions Indirect Cost Fund .................$2,144,500 |
5 |
| State Police DUI Fund ............................$166,880 |
6 |
| Medicaid Fraud and Abuse Prevention Fund ..........$20,000 |
7 |
| Illinois Health Facilities Planning Fund .......$1,392,400 |
8 |
| Emergency Public Health Fund .....................$875,000 |
9 |
| TOMA Consumer Protection Fund .....................$50,000 |
10 |
| ISAC Accounts Receivable Fund .....................$24,240 |
11 |
| Fair and Exposition Fund .......................$1,257,920 |
12 |
| Department of Labor Special State Trust Fund .....$409,000 |
13 |
| Public Health Water Permit Fund ...................$24,500 |
14 |
| Nursing Dedicated and Professional Fund ........$9,988,400 |
15 |
| Optometric Licensing and Disciplinary |
16 |
| Board Fund ...................................$995,800 |
17 |
| Water Revolving Fund ...............................$4,960 |
18 |
| Methamphetamine Law Enforcement Fund ..............$50,000 |
19 |
| Long Term Care Monitor/Receiver Fund ...........$1,700,000 |
20 |
| Home Care Services Agency Licensure Fund ..........$48,000 |
21 |
| Community Water Supply Laboratory Fund ...........$600,000 |
22 |
| Motor Fuel and Petroleum Standards Fund ...........$41,416 |
23 |
| Fertilizer Control Fund ..........................$162,520 |
24 |
| Regulatory Fund ..................................$307,824 |
25 |
| Used Tire Management Fund ......................$8,853,552 |
26 |
| Natural Areas Acquisition Fund .................$1,000,000 |
|
|
|
09600SB1912ham002 |
- 25 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| Working Capital Revolving Fund .................$6,450,000 |
2 |
| Tax Recovery Fund .................................$29,680 |
3 |
| Professional Services Fund .....................$3,500,000 |
4 |
| Treasurer's Rental Fee Fund ......................$155,000 |
5 |
| Public Health Laboratory Services |
6 |
| Revolving Fund ...............................$450,000 |
7 |
| Provider Inquiry Trust Fund ......................$200,000 |
8 |
| Audit Expense Fund .............................$5,972,190 |
9 |
| Law Enforcement Camera Grant Fund ..............$2,631,840 |
10 |
| Child Labor and Day and Temporary Labor |
11 |
| Services Enforcement Fund ....................$490,000 |
12 |
| Lead Poisoning Screening, Prevention, |
13 |
| and Abatement Fund ...........................$100,000 |
14 |
| Health and Human Services Medicaid |
15 |
| Trust Fund .................................$6,920,000 |
16 |
| Prisoner Review Board Vehicle and |
17 |
| Equipment Fund ...............................$147,900 |
18 |
| Drug Treatment Fund ............................$4,400,000 |
19 |
| Feed Control Fund ................................$625,000 |
20 |
| Tanning Facility Permit Fund ......................$20,000 |
21 |
| Innovations in Long-Term Care Quality |
22 |
| Demonstration Grants Fund ....................$300,000 |
23 |
| Plumbing Licensure and Program Fund ............$1,585,600 |
24 |
| State Treasurer's Bank Services Trust Fund .....$6,800,000 |
25 |
| State Police Motor Vehicle Theft |
26 |
| Prevention Trust Fund .........................$46,500 |
|
|
|
09600SB1912ham002 |
- 26 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| Insurance Premium Tax Refund Fund .................$58,700 |
2 |
| Appraisal Administration Fund ....................$378,400 |
3 |
| Small Business Environmental Assistance Fund ......$24,080 |
4 |
| Regulatory Evaluation and Basic |
5 |
| Enforcement Fund .............................$125,000 |
6 |
| Gaining Early Awareness and Readiness |
7 |
| for Undergraduate Programs Fund ...............$15,000 |
8 |
| Trauma Center Fund .............................$4,000,000 |
9 |
| EMS Assistance Fund ..............................$110,000 |
10 |
| State College and University Trust Fund ...........$20,204 |
11 |
| University Grant Fund ..............................$5,608 |
12 |
| DCEO Projects Fund .............................$1,000,000 |
13 |
| Alternate Fuels Fund ...........................$2,000,000 |
14 |
| Multiple Sclerosis Research Fund ..................$27,200 |
15 |
| Livestock Management Facilities Fund ..............$81,920 |
16 |
| Second Injury Fund ...............................$615,680 |
17 |
| Agricultural Master Fund .........................$136,984 |
18 |
| High Speed Internet Services and |
19 |
| Information Technology Fund ................$3,300,000 |
20 |
| Illinois Tourism Tax Fund ........................$250,000 |
21 |
| Human Services Priority Capital Program Fund ...$7,378,400 |
22 |
| Warrant Escheat Fund ...........................$1,394,161 |
23 |
| State Asset Forfeiture Fund ......................$321,600 |
24 |
| Police Training Board Services Fund ................$8,000 |
25 |
| Federal Asset Forfeiture Fund ......................$1,760 |
26 |
| Department of Corrections Reimbursement |
|
|
|
09600SB1912ham002 |
- 27 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| and Education Fund ...........................$250,000 |
2 |
| Health Facility Plan Review Fund ...............$1,543,600 |
3 |
| Domestic Violence Abuser Services Fund ............$11,500 |
4 |
| LEADS Maintenance Fund ...........................$166,800 |
5 |
| State Offender DNA Identification |
6 |
| System Fund ..................................$615,040 |
7 |
| Illinois Historic Sites Fund .....................$250,000 |
8 |
| Comptroller's Administrative Fund ................$134,690 |
9 |
| Public Pension Regulation Fund .................$1,000,000 |
10 |
| Workforce, Technology, and Economic |
11 |
| Development ...............................$2,000,000 |
12 |
| Pawnbroker Regulation Fund ........................$26,400 |
13 |
| Renewable Energy Resources Trust Fund .........$13,408,328 |
14 |
| Charter Schools Revolving Loan Fund ...............$82,000 |
15 |
| School Technology Revolving Loan Fund ..........$1,230,000 |
16 |
| Energy Efficiency Trust Fund ...................$1,490,000 |
17 |
| Pesticide Control Fund ...........................$625,000 |
18 |
| Juvenile Accountability Incentive Block |
19 |
| Grant Fund ................................... $10,000 |
20 |
| Multiple Sclerosis Assistance Fund .................$8,000 |
21 |
| Temporary Relocation Expenses Revolving |
22 |
| Grant Fund ...................................$460,000 |
23 |
| Partners for Conservation Fund .................$8,200,000 |
24 |
| Fund For Illinois' Future ......................$3,000,000 |
25 |
| Wireless Carrier Reimbursement Fund ...........$13,650,000 |
26 |
| International Tourism Fund .....................$5,043,344 |
|
|
|
09600SB1912ham002 |
- 28 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| Illinois Racing Quarterhorse Breeders Fund .........$1,448 |
2 |
| Death Certificate Surcharge Fund .................$900,000 |
3 |
| State Police Wireless Service |
4 |
| Emergency Fund .............................$1,329,280 |
5 |
| Illinois Adoption Registry and |
6 |
| Medical Information Exchange Fund ..............$8,400 |
7 |
| Auction Regulation Administration Fund ...........$361,600 |
8 |
| DHS State Projects Fund ..........................$193,900 |
9 |
| Auction Recovery Fund ..............................$4,600 |
10 |
| Motor Carrier Safety Inspection Fund .............$389,840 |
11 |
| Coal Development Fund ............................$320,000 |
12 |
| State Off-Set Claims Fund ........................$400,000 |
13 |
| Illinois Student Assistance Commission |
14 |
| Contracts and Grants Fund ....................$128,850 |
15 |
| DHS Private Resources Fund .....................$1,000,000 |
16 |
| Assisted Living and Shared Housing |
17 |
| Regulatory Fund ..............................$122,400 |
18 |
| State Police Whistleblower Reward |
19 |
| and Protection Fund ........................$3,900,000 |
20 |
| Illinois Standardbred Breeders Fund ..............$134,608 |
21 |
| Post Transplant Maintenance and |
22 |
| Retention Fund ................................$85,800 |
23 |
| Spinal Cord Injury Paralysis Cure |
24 |
| Research Trust Fund ..........................$300,000 |
25 |
| Organ Donor Awareness Fund .......................$115,000 |
26 |
| Community Mental Health Medicaid Trust Fund ....$1,030,900 |
|
|
|
09600SB1912ham002 |
- 29 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| Illinois Clean Water Fund ......................$8,649,600 |
2 |
| Tobacco Settlement Recovery Fund ..............$10,000,000 |
3 |
| Alternative Compliance Market Account Fund .........$9,984 |
4 |
| Group Workers' Compensation Pool |
5 |
| Insolvency Fund ...............................$42,800 |
6 |
| Medicaid Buy-In Program Revolving Fund .........$1,000,000 |
7 |
| Home Inspector Administration Fund .............$1,225,200 |
8 |
| Real Estate Audit Fund .............................$1,200 |
9 |
| Marine Corps Scholarship Fund .....................$69,000 |
10 |
| Tourism Promotion Fund ........................$30,000,000 |
11 |
| Oil Spill Response Fund ............................$4,800 |
12 |
| Presidential Library and Museum |
13 |
| Operating Fund ...............................$169,900 |
14 |
| Nuclear Safety Emergency Preparedness Fund .....$6,000,000 |
15 |
| DCEO Energy Projects Fund ......................$2,176,200 |
16 |
| Dram Shop Fund ...................................$500,000 |
17 |
| Illinois State Dental Disciplinary Fund ..........$187,300 |
18 |
| Hazardous Waste Fund .............................$800,000 |
19 |
| Natural Resources Restoration Trust Fund ...........$7,700 |
20 |
| State Fair Promotional Activities Fund .............$1,672 |
21 |
| Continuing Legal Education Trust Fund .............$10,550 |
22 |
| Environmental Protection Trust Fund ..............$625,000 |
23 |
| Real Estate Research and Education Fund ........$1,081,000 |
24 |
| Federal Moderate Rehabilitation |
25 |
| Housing Fund ..................................$44,960 |
26 |
| Domestic Violence Shelter and Service Fund ........$55,800 |
|
|
|
09600SB1912ham002 |
- 30 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| Snowmobile Trail Establishment Fund ................$5,300 |
2 |
| Drug Traffic Prevention Fund ......................$11,200 |
3 |
| Traffic and Criminal Conviction |
4 |
| Surcharge Fund .............................$5,400,000 |
5 |
| Design Professionals Administration |
6 |
| and Investigation Fund ........................$73,200 |
7 |
| Public Health Special State Projects Fund ......$1,900,000 |
8 |
| Petroleum Violation Fund ...........................$1,080 |
9 |
| State Police Services Fund .....................$7,082,080 |
10 |
| Illinois Wildlife Preservation Fund ................$9,900 |
11 |
| Youth Drug Abuse Prevention Fund .................$133,500 |
12 |
| Insurance Producer |
13 |
| Administration Fund ...........$12,170,000 $13,820,000 |
14 |
| Coal Technology Development Assistance Fund ....$1,856,000 |
15 |
| Child Abuse Prevention Fund ......................$250,000 |
16 |
| Hearing Instrument Dispenser Examining |
17 |
| and Disciplinary Fund .........................$50,400 |
18 |
| Low-Level Radioactive Waste Facility |
19 |
| Development and Operation Fund .............$1,000,000 |
20 |
| Environmental Protection Permit and |
21 |
| Inspection Fund ..............................$755,775 |
22 |
| Landfill Closure and Post-Closure Fund .............$2,480 |
23 |
| Narcotics Profit Forfeiture Fund ..................$86,900 |
24 |
| Illinois State Podiatric Disciplinary Fund .......$200,000 |
25 |
| Vehicle Inspection Fund ........................$5,000,000 |
26 |
| Local Tourism Fund ............................$10,999,280 |
|
|
|
09600SB1912ham002 |
- 31 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| Illinois Capital Revolving Loan Fund ...........$3,856,904 |
2 |
| Illinois Equity Fund ...............................$3,520 |
3 |
| Large Business Attraction Fund ....................$13,560 |
4 |
| International and Promotional Fund ................$42,040 |
5 |
| Public Infrastructure Construction |
6 |
| Loan Revolving Fund ........................$2,811,232 |
7 |
| Insurance Financial |
8 |
| Regulation Fund .................$5,881,180 $7,531,180 |
9 |
| TOTAL $351,738,973 $356,038,973 |
10 |
| All of these transfers shall be made in equal quarterly |
11 |
| installments with the first made on July 1, 2009, or as soon |
12 |
| thereafter as practical, and with the remaining transfers to be |
13 |
| made on October 1, January 1, and April 1, or as soon |
14 |
| thereafter as practical. These transfers shall be made |
15 |
| notwithstanding any other provision of State law to the |
16 |
| contrary. |
17 |
| (b) On and after the effective date of this amendatory Act |
18 |
| of the 96th General Assembly through June 30, 2010, when any of |
19 |
| the funds listed in subsection (a) have insufficient cash from |
20 |
| which the State Comptroller may make expenditures properly |
21 |
| supported by appropriations from the fund, then the State |
22 |
| Treasurer and State Comptroller shall transfer from the General |
23 |
| Revenue Fund to the fund only such amount as is immediately |
24 |
| necessary to satisfy outstanding expenditure obligations on a |
25 |
| timely basis, subject to the provisions of the State Prompt |
26 |
| Payment Act. All or a portion of the amounts transferred from |
|
|
|
09600SB1912ham002 |
- 32 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| the General Revenue Fund to a fund pursuant to this subsection |
2 |
| (b) from time to time may be re-transferred by the State |
3 |
| Comptroller and the State Treasurer from the receiving fund |
4 |
| into the General Revenue Fund as soon as and to the extent that |
5 |
| deposits are made into or receipts are collected by the |
6 |
| receiving fund.
|
7 |
| (Source: 09600SB1433enr.) |
8 |
| Section 5-30. The State Finance Act is amended by changing |
9 |
| Sections 6z-30, 6z-64, 6z-70, 8g, 8o, 13.5, and 14.1 and by |
10 |
| adding Sections 5.719, 5.723, 6p-6, 6p-7, and 8.48 as follows: |
11 |
| (30 ILCS 105/5.719 new) |
12 |
| Sec. 5.719. American Recovery and Reinvestment Act |
13 |
| Administrative Revolving Fund. |
14 |
| (30 ILCS 105/5.723 new)
|
15 |
| Sec. 5.723. Court of Claims Federal Grant Fund. |
16 |
| (30 ILCS 105/6p-6 new)
|
17 |
| Sec. 6p-6. American Recovery and Reinvestment Act |
18 |
| Administrative Revolving Fund. There is created in the State |
19 |
| treasury the American Recovery and Reinvestment Act |
20 |
| Administrative Revolving Fund. Federal moneys associated with |
21 |
| the central administration of the American Recovery and |
22 |
| Reinvestment Act of 2009 may be deposited or paid into this |
|
|
|
09600SB1912ham002 |
- 33 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| Fund. Subject to appropriation by the General Assembly, the |
2 |
| moneys in this Fund shall be used to fund central |
3 |
| administrative costs necessary and required to implement the |
4 |
| American Recovery and Reinvestment Act of 2009. |
5 |
| (30 ILCS 105/6p-7 new)
|
6 |
| Sec. 6p-7. Court of Claims Federal Grant Fund. The Court of |
7 |
| Claims Federal Grant Fund is created as a special fund in the |
8 |
| State treasury. The Fund shall consist of federal Victims of |
9 |
| Crime Act grant funds awarded to the Court of Claims from the |
10 |
| U.S. Department of Justice, Office of Justice Programs, Office |
11 |
| for Victims of Crime for the payment of claims pursuant to the |
12 |
| Crime Victims Compensation Act (740 ILCS 45/). All moneys in |
13 |
| the Fund shall be used for payment of claims pursuant to the |
14 |
| Crime Victims Compensation Act (740 ILCS 45/). The General |
15 |
| Assembly may appropriate moneys from the Court of Claims |
16 |
| Federal Grant Fund to the Court of Claims for the purpose of |
17 |
| payment of claims pursuant to the Crime Victims Compensation |
18 |
| Act (740 ILCS 45/).
|
19 |
| (30 ILCS 105/6z-30)
|
20 |
| Sec. 6z-30. University of Illinois Hospital Services Fund.
|
21 |
| (a) The University of Illinois Hospital Services Fund is |
22 |
| created as a
special fund in the State Treasury. The following |
23 |
| moneys shall be deposited
into the Fund:
|
24 |
| (1) As soon as possible after the beginning of each |
|
|
|
09600SB1912ham002 |
- 34 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| fiscal year (starting
in fiscal year 2010 1995 ), and in no |
2 |
| event later than July 30, the State
Comptroller and the |
3 |
| State Treasurer shall automatically transfer $30,000,000 |
4 |
| $44,700,000
from the General Revenue Fund to the University |
5 |
| of Illinois Hospital Services
Fund.
|
6 |
| (2) All intergovernmental transfer payments to the |
7 |
| Department of Healthcare and Family Services (formerly
|
8 |
| Illinois Department of
Public Aid) by the University of |
9 |
| Illinois made pursuant to an
intergovernmental agreement |
10 |
| under subsection (b) or (c) of Section 5A-3 of
the Illinois |
11 |
| Public Aid Code.
|
12 |
| (3) All federal matching funds received by the |
13 |
| Department of Healthcare and Family Services (formerly
|
14 |
| Illinois Department of
Public Aid) as a result of |
15 |
| expenditures made by the Department that are
attributable |
16 |
| to moneys that were deposited in the Fund. |
17 |
| (4) All other moneys received for the Fund from any
|
18 |
| other source, including interest earned thereon.
|
19 |
| (b) Moneys in the fund may be used by the Department of |
20 |
| Healthcare and Family Services (formerly Illinois Department |
21 |
| of Public Aid) ,
subject to appropriation and to an interagency |
22 |
| agreement between that Department and the Board of Trustees of |
23 |
| the University of Illinois , to reimburse the University of |
24 |
| Illinois Hospital for
hospital and pharmacy services, and to |
25 |
| reimburse practitioners as defined in Section 5-8 of the |
26 |
| Illinois Public Aid Code (305 ILCS 5/5-8) who are employed by |
|
|
|
09600SB1912ham002 |
- 35 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| the University of Illinois , to reimburse other health care |
2 |
| facilities operated by the University of Illinois, and to pass |
3 |
| through to the University of Illinois federal financial |
4 |
| participation earned by the State as a result of expenditures |
5 |
| made by the University of Illinois. Hospital. The fund may also |
6 |
| be used to make monthly
transfers to the
General Revenue Fund |
7 |
| as provided in subsection (c).
|
8 |
| (c) (Blank). The State Comptroller and State Treasurer |
9 |
| shall automatically transfer
on the last day of each month |
10 |
| except June, beginning August 31, 1994, from the
University of |
11 |
| Illinois Hospital Services Fund to the General Revenue Fund, an
|
12 |
| amount determined and certified to the State Comptroller by the |
13 |
| Director of Healthcare and Family Services (formerly Director |
14 |
| of
Public Aid), equal to the amount by which the balance in the |
15 |
| Fund exceeds the
amount necessary to ensure timely payments to |
16 |
| the University of Illinois
Hospital.
|
17 |
| On June 30, 1995 and each June 30 thereafter, the State |
18 |
| Comptroller and State
Treasurer shall automatically transfer |
19 |
| the entire balance in the University of
Illinois Hospital |
20 |
| Services Fund to the General Revenue Fund.
|
21 |
| (Source: P.A. 95-331, eff. 8-21-07; 95-744, eff. 7-18-08.)
|
22 |
| (30 ILCS 105/6z-64) |
23 |
| Sec. 6z-64. The Workers' Compensation Revolving Fund. |
24 |
| (a) The Workers' Compensation Revolving Fund is created as |
25 |
| a revolving fund, not subject to fiscal year limitations, in |
|
|
|
09600SB1912ham002 |
- 36 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| the State treasury. The following moneys shall be deposited |
2 |
| into the Fund: |
3 |
| (1) amounts authorized for transfer to the Fund from |
4 |
| the General Revenue Fund and other State funds (except for |
5 |
| funds classified by the Comptroller as federal trust funds |
6 |
| or State trust funds) pursuant to State law or Executive |
7 |
| Order; |
8 |
| (2) federal funds received by the Department of Central |
9 |
| Management Services (the "Department") as a result of |
10 |
| expenditures from the Fund; |
11 |
| (3) interest earned on moneys in the Fund; |
12 |
| (4) receipts or inter-fund transfers resulting from |
13 |
| billings issued by the Department to State agencies and |
14 |
| universities for the cost of workers' compensation |
15 |
| services rendered by the Department that are not |
16 |
| compensated through the specific fund transfers authorized |
17 |
| by this Section, if any; |
18 |
| (5) amounts received from a State agency or university |
19 |
| for workers' compensation payments for temporary total |
20 |
| disability, as provided in Section 405-105 of the |
21 |
| Department of Central Management Services Law of the Civil |
22 |
| Administrative Code of Illinois; and |
23 |
| (6) amounts recovered through subrogation in workers' |
24 |
| compensation and workers' occupational disease cases. |
25 |
| (b) Moneys in the Fund may be used by the Department for |
26 |
| reimbursement or payment for: |
|
|
|
09600SB1912ham002 |
- 37 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| (1) providing workers' compensation services to State |
2 |
| agencies and State universities; or |
3 |
| (2) providing for payment of administrative and other |
4 |
| expenses incurred by the Department in providing workers' |
5 |
| compensation services. |
6 |
| (c) State agencies may direct the Comptroller to process |
7 |
| inter-fund
transfers or make payment through the voucher and |
8 |
| warrant process to the Workers' Compensation Revolving Fund in |
9 |
| satisfaction of billings issued under subsection (a) of this |
10 |
| Section. |
11 |
| (d) Reconciliation. For the fiscal year beginning on July |
12 |
| 1, 2004 only, the Director of Central Management Services (the |
13 |
| "Director") shall order that each State agency's payments and |
14 |
| transfers made to the Fund be reconciled with actual Fund costs |
15 |
| for workers' compensation services provided by the Department |
16 |
| and attributable to the State agency and relevant fund on no |
17 |
| less than an annual basis. The Director may require reports |
18 |
| from State agencies as deemed necessary to perform this |
19 |
| reconciliation. |
20 |
| (d-5) Notwithstanding any other provision of State law to |
21 |
| the contrary, on or after July 1, 2005 and until June 30, 2006, |
22 |
| in addition to any other transfers that may be provided for by |
23 |
| law, at the direction of and upon notification of the Director |
24 |
| of Central Management Services, the State Comptroller shall |
25 |
| direct and the State Treasurer shall transfer amounts into the |
26 |
| Workers' Compensation Revolving Fund from the designated funds |
|
|
|
09600SB1912ham002 |
- 38 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| not exceeding the following totals: |
2 |
| Mental Health Fund ............................$17,694,000 |
3 |
| Statistical Services Revolving Fund ............$1,252,600 |
4 |
| Department of Corrections Reimbursement |
5 |
| and Education Fund .........................$1,198,600 |
6 |
| Communications Revolving Fund ....................$535,400 |
7 |
| Child Support Administrative Fund ................$441,900 |
8 |
| Health Insurance Reserve Fund ....................$238,900 |
9 |
| Fire Prevention Fund .............................$234,100 |
10 |
| Park and Conservation Fund .......................$142,000 |
11 |
| Motor Fuel Tax Fund ..............................$132,800 |
12 |
| Illinois Workers' Compensation |
13 |
| Commission Operations Fund ...................$123,900 |
14 |
| State Boating Act Fund ...........................$112,300 |
15 |
| Public Utility Fund ..............................$106,500 |
16 |
| State Lottery Fund ...............................$101,300 |
17 |
| Traffic and Criminal Conviction |
18 |
| Surcharge Fund ................................$88,500 |
19 |
| State Surplus Property Revolving Fund .............$82,700 |
20 |
| Natural Areas Acquisition Fund ....................$65,600 |
21 |
| Securities Audit and Enforcement Fund .............$65,200 |
22 |
| Agricultural Premium Fund .........................$63,400 |
23 |
| Capital Development Fund ..........................$57,500 |
24 |
| State Gaming Fund .................................$54,300 |
25 |
| Underground Storage Tank Fund .....................$53,700 |
26 |
| Illinois State Medical Disciplinary Fund ..........$53,000 |
|
|
|
09600SB1912ham002 |
- 39 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| Personal Property Tax Replacement Fund ............$53,000 |
2 |
| General Professions Dedicated Fund ...............$51,900
|
3 |
| Total $23,003,100
|
4 |
| (d-10) Notwithstanding any other provision of State law to |
5 |
| the contrary and in addition to any other transfers that may be |
6 |
| provided for by law, on the first day of each calendar quarter |
7 |
| of the fiscal year beginning July 1, 2005, or as soon as may be |
8 |
| practical thereafter, the State Comptroller shall direct and |
9 |
| the State Treasurer shall transfer from each designated fund |
10 |
| into the Workers' Compensation Revolving Fund amounts equal to |
11 |
| one-fourth of each of the following totals: |
12 |
| General Revenue Fund ......................... $34,000,000 |
13 |
| Road Fund .................................... $25,987,000 |
14 |
| Total $59,987,000
|
15 |
| (d-12) Notwithstanding any other provision of State law to |
16 |
| the contrary and in addition to any other transfers that may be |
17 |
| provided for by law, on the effective date of this amendatory |
18 |
| Act of the 94th General Assembly, or as soon as may be |
19 |
| practical thereafter, the State Comptroller shall direct and |
20 |
| the State Treasurer shall transfer from each designated fund |
21 |
| into the Workers' Compensation Revolving Fund the following |
22 |
| amounts: |
23 |
| General Revenue Fund ..........................$10,000,000 |
24 |
| Road Fund ......................................$5,000,000 |
25 |
| Total $15,000,000
|
26 |
| (d-15) Notwithstanding any other provision of State law to |
|
|
|
09600SB1912ham002 |
- 40 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| the contrary and in addition to any other transfers that may be |
2 |
| provided for by law, on July 1, 2006, or as soon as may be |
3 |
| practical thereafter, the State Comptroller shall direct and |
4 |
| the State Treasurer shall transfer from each designated fund |
5 |
| into the Workers' Compensation Revolving Fund the following |
6 |
| amounts: |
7 |
| General Revenue Fund .........................$44,028,200
|
8 |
| Road Fund ....................................$28,084,000
|
9 |
| Total $72,112,200
|
10 |
| (d-20) Notwithstanding any other provision of State law to |
11 |
| the contrary, on or after July 1, 2006 and until June 30, 2007, |
12 |
| in addition to any other transfers that may be provided for by |
13 |
| law, at the direction of and upon notification of the Director |
14 |
| of Central Management Services, the State Comptroller shall |
15 |
| direct and the State Treasurer shall transfer amounts into the |
16 |
| Workers' Compensation Revolving Fund from the designated funds |
17 |
| not exceeding the following totals: |
18 |
| Mental Health Fund ............................$19,121,800 |
19 |
| Statistical Services Revolving Fund ............$1,353,700 |
20 |
| Department of Corrections Reimbursement |
21 |
| and Education Fund .........................$1,295,300 |
22 |
| Communications Revolving Fund ....................$578,600 |
23 |
| Child Support Administrative Fund ................$477,600 |
24 |
| Health Insurance Reserve Fund ....................$258,200 |
25 |
| Fire Prevention Fund .............................$253,000 |
26 |
| Park and Conservation Fund .......................$153,500 |
|
|
|
09600SB1912ham002 |
- 41 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| Motor Fuel Tax Fund ..............................$143,500 |
2 |
| Illinois Workers' Compensation |
3 |
| Commission Operations Fund ...................$133,900 |
4 |
| State Boating Act Fund ...........................$121,400 |
5 |
| Public Utility Fund ..............................$115,100 |
6 |
| State Lottery Fund ...............................$109,500 |
7 |
| Traffic and Criminal Conviction Surcharge Fund ....$95,700 |
8 |
| State Surplus Property Revolving Fund .............$89,400 |
9 |
| Natural Areas Acquisition Fund ....................$70,800 |
10 |
| Securities Audit and Enforcement Fund .............$70,400 |
11 |
| Agricultural Premium Fund .........................$68,500 |
12 |
| State Gaming Fund .................................$58,600 |
13 |
| Underground Storage Tank Fund .....................$58,000 |
14 |
| Illinois State Medical Disciplinary Fund ..........$57,200 |
15 |
| Personal Property Tax Replacement Fund ............$57,200 |
16 |
| General Professions Dedicated Fund ...............$56,100
|
17 |
| Total $24,797,000
|
18 |
| (d-25) Notwithstanding any other provision of State law to |
19 |
| the contrary and in addition to any other transfers that may be |
20 |
| provided for by law, on July 1, 2009, or as soon as may be |
21 |
| practical thereafter, the State Comptroller shall direct and |
22 |
| the State Treasurer shall transfer from each designated fund |
23 |
| into the Workers' Compensation Revolving Fund the following |
24 |
| amounts: |
25 |
| General Revenue Fund .........................$55,000,000 |
26 |
| Road Fund ....................................$34,803,000 |
|
|
|
09600SB1912ham002 |
- 42 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| Total $89,803,000 |
2 |
| (d-30) Notwithstanding any other provision of State law to |
3 |
| the contrary, on or after July 1, 2009 and until June 30, 2010, |
4 |
| in addition to any other transfers that may be provided for by |
5 |
| law, at the direction of and upon notification of the Director |
6 |
| of Central Management Services, the State Comptroller shall |
7 |
| direct and the State Treasurer shall transfer amounts into the |
8 |
| Workers' Compensation Revolving Fund from the designated funds |
9 |
| not exceeding the following totals: |
10 |
| Food and Drug Safety Fund .........................$13,900 |
11 |
| Teacher Certificate Fee Revolving Fund .............$6,500 |
12 |
| Transportation Regulatory Fund ....................$14,500 |
13 |
| Financial Institution Fund ........................$25,200 |
14 |
| General Professions Dedicated Fund ................$25,300 |
15 |
| Illinois Veterans' Rehabilitation Fund ............$64,600 |
16 |
| State Boating Act Fund ...........................$177,100 |
17 |
| State Parks Fund .................................$104,300 |
18 |
| Lobbyist Registration Administration Fund .........$14,400 |
19 |
| Agricultural Premium Fund .........................$79,100 |
20 |
| Fire Prevention Fund .............................$360,200 |
21 |
| Mental Health Fund .............................$9,725,200 |
22 |
| Illinois State Pharmacy Disciplinary Fund ..........$5,600 |
23 |
| Public Utility Fund ...............................$40,900 |
24 |
| Radiation Protection Fund .........................$14,200 |
25 |
| Firearm Owner's Notification Fund ..................$1,300 |
26 |
| Solid Waste Management Fund .......................$74,100 |
|
|
|
09600SB1912ham002 |
- 43 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| Illinois Gaming Law Enforcement Fund ..............$17,800 |
2 |
| Subtitle D Management Fund ........................$14,100 |
3 |
| Illinois State Medical Disciplinary Fund ..........$26,500 |
4 |
| Facility Licensing Fund ...........................$11,700 |
5 |
| Plugging and Restoration Fund ......................$9,100 |
6 |
| Explosives Regulatory Fund .........................$2,300 |
7 |
| Aggregate Operations Regulatory Fund ...............$5,000 |
8 |
| Coal Mining Regulatory Fund ........................$1,900 |
9 |
| Registered Certified Public Accountants' |
10 |
| Administration and Disciplinary Fund ...........$1,500 |
11 |
| Weights and Measures Fund .........................$56,100 |
12 |
| Division of Corporations Registered |
13 |
| Limited Liability Partnership Fund .............$3,900 |
14 |
| Illinois School Asbestos Abatement Fund ...........$14,000 |
15 |
| Secretary of State Special License Plate Fund .....$30,700 |
16 |
| Capital Development Board Revolving Fund ..........$27,000 |
17 |
| DCFS Children's Services Fund .....................$69,300 |
18 |
| Asbestos Abatement Fund ...........................$17,200 |
19 |
| Illinois Health Facilities Planning Fund ..........$26,800 |
20 |
| Emergency Public Health Fund .......................$5,600 |
21 |
| Nursing Dedicated and Professional Fund ...........$10,000 |
22 |
| Optometric Licensing and Disciplinary |
23 |
| Board Fund .....................................$1,600 |
24 |
| Underground Resources Conservation |
25 |
| Enforcement Fund ..............................$11,500 |
26 |
| Drunk and Drugged Driving Prevention Fund .........$18,200 |
|
|
|
09600SB1912ham002 |
- 44 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| Long Term Care Monitor/Receiver Fund ..............$35,400 |
2 |
| Community Water Supply Laboratory Fund .............$5,600 |
3 |
| Securities Investors Education Fund ................$2,000 |
4 |
| Used Tire Management Fund .........................$32,400 |
5 |
| Natural Areas Acquisition Fund ...................$101,200 |
6 |
| Open Space Lands Acquisition |
7 |
| and
Development Fund ..................$28,400 |
8 |
| Working Capital Revolving Fund ...................$489,100 |
9 |
| State Garage Revolving Fund ......................$791,900 |
10 |
| Statistical Services Revolving Fund ............$3,984,700 |
11 |
| Communications Revolving Fund ..................$1,432,800 |
12 |
| Facilities Management Revolving Fund ...........$1,911,600 |
13 |
| Professional Services Fund .......................$483,600 |
14 |
| Motor Vehicle Review Board Fund ...................$15,000 |
15 |
| Environmental Laboratory Certification Fund ........$3,000 |
16 |
| Public Health Laboratory Services |
17 |
| Revolving Fund .................................$2,500 |
18 |
| Lead Poisoning Screening, Prevention, |
19 |
| and Abatement Fund ............................$28,200 |
20 |
| Securities Audit and Enforcement Fund ............$258,400 |
21 |
| Department of Business Services |
22 |
| Special Operations Fund ......................$111,900 |
23 |
| Feed Control Fund .................................$20,800 |
24 |
| Tanning Facility Permit Fund .......................$5,400 |
25 |
| Plumbing Licensure and Program Fund ...............$24,400 |
26 |
| Tax Compliance and Administration Fund ............$27,200 |
|
|
|
09600SB1912ham002 |
- 45 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| Appraisal Administration Fund ......................$2,400 |
2 |
| Small Business Environmental Assistance Fund .......$2,200 |
3 |
| Illinois State Fair Fund ..........................$31,400 |
4 |
| Secretary of State Special Services Fund .........$317,600 |
5 |
| Department of Corrections Reimbursement |
6 |
| and Education Fund ...........................$324,500 |
7 |
| Health Facility Plan Review Fund ..................$31,200 |
8 |
| Illinois Historic Sites Fund ......................$11,500 |
9 |
| Attorney General Court Ordered and Voluntary |
10 |
| Compliance Payment Projects Fund ..............$18,500 |
11 |
| Public Pension Regulation Fund .....................$5,600 |
12 |
| Illinois Charity Bureau Fund ......................$11,400 |
13 |
| Renewable Energy Resources Trust Fund ..............$6,700 |
14 |
| Energy Efficiency Trust Fund .......................$3,600 |
15 |
| Pesticide Control Fund ............................$56,800 |
16 |
| Attorney General Whistleblower Reward |
17 |
| and Protection Fund ...........................$14,200 |
18 |
| Partners for Conservation Fund ....................$36,900 |
19 |
| Capital Litigation Trust Fund ........................$800 |
20 |
| Motor Vehicle License Plate Fund ..................$99,700 |
21 |
| Horse Racing Fund .................................$18,900 |
22 |
| Death Certificate Surcharge Fund ..................$12,800 |
23 |
| Auction Regulation Administration Fund ...............$500 |
24 |
| Motor Carrier Safety Inspection Fund ..............$55,800 |
25 |
| Assisted Living and Shared Housing |
26 |
| Regulatory Fund ..................................$900 |
|
|
|
09600SB1912ham002 |
- 46 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| Illinois Thoroughbred Breeders Fund ................$9,200 |
2 |
| Illinois Clean Water Fund .........................$42,300 |
3 |
| Secretary of State DUI Administration Fund ........$16,100 |
4 |
| Child Support Administrative Fund ..............$1,037,900 |
5 |
| Secretary of State Police Services Fund ............$1,200 |
6 |
| Tourism Promotion Fund ............................$34,400 |
7 |
| IMSA Income Fund ..................................$12,700 |
8 |
| Presidential Library and Museum Operating Fund ....$83,000 |
9 |
| Dram Shop Fund ....................................$44,500 |
10 |
| Illinois State Dental Disciplinary Fund ............$5,700 |
11 |
| Cycle Rider Safety Training Fund ...................$8,700 |
12 |
| Traffic and Criminal Conviction Surcharge Fund ...$106,100 |
13 |
| Design Professionals Administration |
14 |
| and Investigation Fund .........................$4,500 |
15 |
| State Police Services Fund .......................$276,100 |
16 |
| Metabolic Screening and Treatment Fund ............$90,800 |
17 |
| Insurance Producer Administration Fund ............$45,600 |
18 |
| Coal Technology Development Assistance Fund .......$11,700 |
19 |
| Hearing Instrument Dispenser Examining |
20 |
| and Disciplinary Fund ..........................$1,900 |
21 |
| Low-Level Radioactive Waste Facility |
22 |
| Development and Operation Fund .................$1,000 |
23 |
| Environmental Protection Permit and |
24 |
| Inspection Fund ...............................$66,900 |
25 |
| Park and Conservation Fund .......................$199,300 |
26 |
| Local Tourism Fund .................................$2,400 |
|
|
|
09600SB1912ham002 |
- 47 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| Illinois Capital Revolving Loan Fund ..............$10,000 |
2 |
| Large Business Attraction Fund .......................$100 |
3 |
| Adeline Jay Geo-Karis Illinois Beach |
4 |
| Marina Fund ...................................$27,200 |
5 |
| Public Infrastructure Construction |
6 |
| Loan Revolving Fund ............................$1,700 |
7 |
| Insurance Financial Regulation Fund ...............$69,200 |
8 |
| Total $24,197,800 |
9 |
| (e) The term "workers' compensation services" means |
10 |
| services, claims expenses, and related administrative costs |
11 |
| incurred in performing the duties under
Sections 405-105 and |
12 |
| 405-411 of the Department of Central Management Services Law of |
13 |
| the Civil Administrative Code of Illinois.
|
14 |
| (Source: P.A. 94-91, eff. 7-1-05; 94-839, eff. 6-6-06; 95-744, |
15 |
| eff. 7-18-08.) |
16 |
| (30 ILCS 105/6z-70) |
17 |
| Sec. 6z-70. The Secretary of State Identification Security |
18 |
| and Theft Prevention Fund. |
19 |
| (a) The Secretary of State Identification Security and |
20 |
| Theft Prevention Fund is created as a special fund in the State |
21 |
| treasury. The Fund shall consist of any fund transfers, grants, |
22 |
| fees, or moneys from other sources received for the purpose of |
23 |
| funding identification security and theft prevention measures. |
24 |
| (b) All moneys in the Secretary of State Identification |
25 |
| Security and Theft Prevention Fund shall be used, subject to |
|
|
|
09600SB1912ham002 |
- 48 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| appropriation, for any costs related to implementing |
2 |
| identification security and theft prevention measures. |
3 |
| (c) Notwithstanding any other provision of State law to the |
4 |
| contrary, on or after July 1, 2007, and until June 30, 2008, in |
5 |
| addition to any other transfers that may be provided for by |
6 |
| law, at the direction of and upon notification of the Secretary |
7 |
| of State, the State Comptroller shall direct and the State |
8 |
| Treasurer shall transfer amounts into the Secretary of State |
9 |
| Identification Security and Theft Prevention Fund from the |
10 |
| designated funds not exceeding the following totals: |
11 |
| Lobbyist Registration Administration Fund .......$100,000 |
12 |
| Registered Limited Liability Partnership Fund ....$75,000 |
13 |
| Securities Investors Education Fund .............$500,000 |
14 |
| Securities Audit and Enforcement Fund .........$5,725,000 |
15 |
| Department of Business Services |
16 |
| Special Operations Fund .......................$3,000,000 |
17 |
| Corporate Franchise Tax Refund Fund .........$3,000,000.
|
18 |
| (d) Notwithstanding any other provision of State law to the |
19 |
| contrary, on or after July 1, 2008, and until June 30, 2009, in |
20 |
| addition to any other transfers that may be provided for by |
21 |
| law, at the direction of and upon notification of the Secretary |
22 |
| of State, the State Comptroller shall direct and the State |
23 |
| Treasurer shall transfer amounts into the Secretary of State |
24 |
| Identification Security and Theft Prevention Fund from the |
25 |
| designated funds not exceeding the following totals: |
26 |
| Lobbyist Registration Administration Fund ........$100,000 |
|
|
|
09600SB1912ham002 |
- 49 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| Registered Limited Liability Partnership Fund .....$75,000 |
2 |
| Securities Investors Education Fund ..............$500,000 |
3 |
| Securities Audit and Enforcement Fund ..........$5,725,000 |
4 |
| Department of Business Services |
5 |
| Special Operations Fund ...................$3,000,000 |
6 |
| Corporate Franchise Tax Refund Fund ............$3,000,000 |
7 |
| State Parking Facility Maintenance Fund .........$100,000 |
8 |
| (e) Notwithstanding any other provision of State law to the |
9 |
| contrary, on or after July 1, 2009, and until June 30, 2010, in |
10 |
| addition to any other transfers that may be provided for by |
11 |
| law, at the direction of and upon notification of the Secretary |
12 |
| of State, the State Comptroller shall direct and the State |
13 |
| Treasurer shall transfer amounts into the Secretary of State |
14 |
| Identification Security and Theft Prevention Fund from the |
15 |
| designated funds not exceeding the following totals: |
16 |
| Lobbyist Registration Administration Fund .......$100,000 |
17 |
| Registered Limited Liability Partnership Fund ...$175,000 |
18 |
| Securities Investors Education Fund .............$750,000 |
19 |
| Securities Audit and Enforcement Fund ...........$750,000 |
20 |
| Department of Business Services |
21 |
| Special Operations Fund ...................$3,000,000 |
22 |
| Corporate Franchise Tax Refund Fund ...........$3,000,000 |
23 |
| State Parking Facility Maintenance Fund .........$100,000 |
24 |
| (Source: P.A. 95-707, eff. 1-11-08; 95-744, eff. 7-18-08.) |
25 |
| (30 ILCS 105/8.48 new)
|
|
|
|
09600SB1912ham002 |
- 50 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| Sec. 8.48. Reversal of transfers; limitation on transfers |
2 |
| from certain funds. |
3 |
| (a) Notwithstanding any State law to the contrary, on the |
4 |
| effective date of this amendatory Act of the 96th General |
5 |
| Assembly, the State Comptroller and the State Treasurer shall |
6 |
| transfer to each of the following funds any amounts transferred |
7 |
| from those funds to the FY09 Budget Relief Fund under |
8 |
| subsection (b) or (c) of Section 8.46 prior to the effective |
9 |
| date of this amendatory Act of the 96th General Assembly, as |
10 |
| well as any interest accrued thereon since the date of the |
11 |
| transfers: |
12 |
| (1) the Abandoned Mined Lands Reclamation
Set Aside |
13 |
| Fund; and |
14 |
| (2) the Land Reclamation Fund. |
15 |
| On and after the effective date of this amendatory Act of |
16 |
| the 96th General Assembly, no further transfers shall be made |
17 |
| from the funds listed in items (1) and (2) of this subsection |
18 |
| to the FY09 Budget Relief Fund pursuant to subsection (b) or |
19 |
| (c) of Section 8.46. |
20 |
| (b) Notwithstanding any State law to the contrary, on the |
21 |
| effective date of this amendatory Act of the 96th General |
22 |
| Assembly, the State Comptroller and the State Treasurer shall |
23 |
| transfer to each of the following funds any interest accrued on |
24 |
| amounts transferred from those funds to the FY09 Budget Relief |
25 |
| Fund under subsection (b) or (c) of Section 8.46 since the date |
26 |
| of the transfers and prior to the effective date of this |
|
|
|
09600SB1912ham002 |
- 51 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| amendatory Act of the 96th General Assembly: |
2 |
| (1) the Wildlife and Fish Fund; |
3 |
| (2) the Fish and Wildlife Endowment Fund; |
4 |
| (3) the State Pheasant Fund; |
5 |
| (4) the Illinois Habitat Endowment Trust Fund; |
6 |
| (5) the Illinois Habitat Fund; and |
7 |
| (6) the State Migratory Waterfowl Stamp Fund. |
8 |
| On and after the effective date of this amendatory Act of |
9 |
| the 96th General Assembly, no further transfers shall be made |
10 |
| from the funds listed in items (1) through (6) of this |
11 |
| subsection to the FY09 Budget Relief Fund pursuant to |
12 |
| subsection (b) or (c) of Section 8.46.
|
13 |
| (30 ILCS 105/8g)
|
14 |
| Sec. 8g. Fund transfers.
|
15 |
| (a) In addition to any other transfers that may be provided |
16 |
| for by law, as
soon as may be practical after the effective |
17 |
| date of this amendatory Act of
the 91st General Assembly, the |
18 |
| State Comptroller shall direct and the State
Treasurer shall |
19 |
| transfer the sum of $10,000,000 from the General Revenue Fund
|
20 |
| to the Motor Vehicle License Plate Fund created by Senate Bill |
21 |
| 1028 of the 91st
General Assembly.
|
22 |
| (b) In addition to any other transfers that may be provided |
23 |
| for by law, as
soon as may be practical after the effective |
24 |
| date of this amendatory Act of
the 91st General Assembly, the |
25 |
| State Comptroller shall direct and the State
Treasurer shall |
|
|
|
09600SB1912ham002 |
- 52 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| transfer the sum of $25,000,000 from the General Revenue Fund
|
2 |
| to the Fund for Illinois' Future created by Senate Bill 1066 of |
3 |
| the 91st
General Assembly.
|
4 |
| (c) In addition to any other transfers that may be provided |
5 |
| for by law,
on August 30 of each fiscal year's license period, |
6 |
| the Illinois Liquor Control
Commission shall direct and the |
7 |
| State Comptroller and State Treasurer shall
transfer from the |
8 |
| General Revenue Fund to the Youth Alcoholism and Substance
|
9 |
| Abuse Prevention Fund an amount equal to the number of retail |
10 |
| liquor licenses
issued for that fiscal year multiplied by $50.
|
11 |
| (d) The payments to programs required under subsection (d) |
12 |
| of Section 28.1
of the Horse Racing Act of 1975 shall be made, |
13 |
| pursuant to appropriation, from
the special funds referred to |
14 |
| in the statutes cited in that subsection, rather
than directly |
15 |
| from the General Revenue Fund.
|
16 |
| Beginning January 1, 2000, on the first day of each month, |
17 |
| or as soon
as may be practical thereafter, the State |
18 |
| Comptroller shall direct and the
State Treasurer shall transfer |
19 |
| from the General Revenue Fund to each of the
special funds from |
20 |
| which payments are to be made under Section 28.1(d) of the
|
21 |
| Horse Racing Act of 1975 an amount equal to 1/12 of the annual |
22 |
| amount required
for those payments from that special fund, |
23 |
| which annual amount shall not exceed
the annual amount for |
24 |
| those payments from that special fund for the calendar
year |
25 |
| 1998. The special funds to which transfers shall be made under |
26 |
| this
subsection (d) include, but are not necessarily limited |
|
|
|
09600SB1912ham002 |
- 53 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| to, the Agricultural
Premium Fund; the Metropolitan Exposition |
2 |
| Auditorium and Office Building Fund;
the Fair and Exposition |
3 |
| Fund; the Standardbred Breeders Fund; the Thoroughbred
|
4 |
| Breeders Fund; and the Illinois Veterans' Rehabilitation Fund.
|
5 |
| (e) In addition to any other transfers that may be provided |
6 |
| for by law,
as soon as may be practical after the effective |
7 |
| date of this amendatory Act of
the 91st General Assembly, but |
8 |
| in no event later than June 30, 2000, the State
Comptroller |
9 |
| shall direct and the State Treasurer shall transfer the sum of
|
10 |
| $15,000,000 from the General Revenue Fund to the Fund for |
11 |
| Illinois' Future.
|
12 |
| (f) In addition to any other transfers that may be provided |
13 |
| for by law,
as soon as may be practical after the effective |
14 |
| date of this amendatory Act of
the 91st General Assembly, but |
15 |
| in no event later than June 30, 2000, the State
Comptroller |
16 |
| shall direct and the State Treasurer shall transfer the sum of
|
17 |
| $70,000,000 from the General Revenue Fund to the Long-Term Care |
18 |
| Provider
Fund.
|
19 |
| (f-1) In fiscal year 2002, in addition to any other |
20 |
| transfers that may
be provided for by law, at the direction of |
21 |
| and upon notification from the
Governor, the State Comptroller |
22 |
| shall direct and the State Treasurer shall
transfer amounts not |
23 |
| exceeding a total of $160,000,000 from the General
Revenue Fund |
24 |
| to the Long-Term Care Provider Fund.
|
25 |
| (g) In addition to any other transfers that may be provided |
26 |
| for by law,
on July 1, 2001, or as soon thereafter as may be |
|
|
|
09600SB1912ham002 |
- 54 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| practical, the State
Comptroller shall direct and the State |
2 |
| Treasurer shall transfer the sum of
$1,200,000 from the General |
3 |
| Revenue Fund to the Violence Prevention Fund.
|
4 |
| (h) In each of fiscal years 2002 through 2004, but not
|
5 |
| thereafter, in
addition to any other transfers that may be |
6 |
| provided for by law, the State
Comptroller shall direct and the |
7 |
| State Treasurer shall transfer $5,000,000
from the General |
8 |
| Revenue Fund to the Tourism Promotion Fund.
|
9 |
| (i) On or after July 1, 2001 and until May 1, 2002, in |
10 |
| addition to any
other transfers that may be provided for by |
11 |
| law, at the direction of and upon
notification from the |
12 |
| Governor, the State Comptroller shall direct and the
State |
13 |
| Treasurer shall transfer amounts not exceeding a total of |
14 |
| $80,000,000
from the General Revenue Fund to the Tobacco |
15 |
| Settlement Recovery Fund.
Any amounts so transferred shall be |
16 |
| re-transferred by the State Comptroller
and the State Treasurer |
17 |
| from the Tobacco Settlement Recovery Fund to the
General |
18 |
| Revenue Fund at the direction of and upon notification from the
|
19 |
| Governor, but in any event on or before June 30, 2002.
|
20 |
| (i-1) On or after July 1, 2002 and until May 1, 2003, in |
21 |
| addition to any
other transfers that may be provided for by |
22 |
| law, at the direction of and upon
notification from the |
23 |
| Governor, the State Comptroller shall direct and the
State |
24 |
| Treasurer shall transfer amounts not exceeding a total of |
25 |
| $80,000,000
from the General Revenue Fund to the Tobacco |
26 |
| Settlement Recovery Fund.
Any amounts so transferred shall be |
|
|
|
09600SB1912ham002 |
- 55 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| re-transferred by the State Comptroller
and the State Treasurer |
2 |
| from the Tobacco Settlement Recovery Fund to the
General |
3 |
| Revenue Fund at the direction of and upon notification from the
|
4 |
| Governor, but in any event on or before June 30, 2003.
|
5 |
| (j) On or after July 1, 2001 and no later than June 30, |
6 |
| 2002, in addition to
any other transfers that may be provided |
7 |
| for by law, at the direction of and
upon notification from the |
8 |
| Governor, the State Comptroller shall direct and the
State |
9 |
| Treasurer shall transfer amounts not to exceed the following |
10 |
| sums into
the Statistical Services Revolving Fund:
|
|
11 | | From the General Revenue Fund ................. |
$8,450,000 |
|
12 | | From the Public Utility Fund .................. |
1,700,000 |
|
13 | | From the Transportation Regulatory Fund ....... |
2,650,000 |
|
14 | | From the Title III Social Security and |
|
|
15 | | Employment Fund .............................. |
3,700,000 |
|
16 | | From the Professions Indirect Cost Fund ....... |
4,050,000 |
|
17 | | From the Underground Storage Tank Fund ........ |
550,000 |
|
18 | | From the Agricultural Premium Fund ............ |
750,000 |
|
19 | | From the State Pensions Fund .................. |
200,000 |
|
20 | | From the Road Fund ............................ |
2,000,000 |
|
21 | | From the Health Facilities |
|
|
22 | | Planning Fund ................................ |
1,000,000 |
|
23 | | From the Savings and Residential Finance |
|
|
24 | | Regulatory Fund .............................. |
130,800 |
|
25 | | From the Appraisal Administration Fund ........ |
28,600 |
|
26 | | From the Pawnbroker Regulation Fund ........... |
3,600 |
|
|
|
|
|
09600SB1912ham002 |
- 56 - |
LRB096 11225 RCE 28294 a |
|
|
1 | | From the Auction Regulation |
|
|
2 | | Administration Fund .......................... |
35,800 |
|
3 | | From the Bank and Trust Company Fund .......... |
634,800 |
|
4 | | From the Real Estate License |
|
|
5 | | Administration Fund .......................... |
313,600 |
|
6 |
| (k) In addition to any other transfers that may be provided |
7 |
| for by law,
as soon as may be practical after the effective |
8 |
| date of this amendatory Act of
the 92nd General Assembly, the |
9 |
| State Comptroller shall direct and the State
Treasurer shall |
10 |
| transfer the sum of $2,000,000 from the General Revenue Fund
to |
11 |
| the Teachers Health Insurance Security Fund.
|
12 |
| (k-1) In addition to any other transfers that may be |
13 |
| provided for by
law, on July 1, 2002, or as soon as may be |
14 |
| practical thereafter, the State
Comptroller shall direct and |
15 |
| the State Treasurer shall transfer the sum of
$2,000,000 from |
16 |
| the General Revenue Fund to the Teachers Health Insurance
|
17 |
| Security Fund.
|
18 |
| (k-2) In addition to any other transfers that may be |
19 |
| provided for by
law, on July 1, 2003, or as soon as may be |
20 |
| practical thereafter, the State
Comptroller shall direct and |
21 |
| the State Treasurer shall transfer the sum of
$2,000,000 from |
22 |
| the General Revenue Fund to the Teachers Health Insurance
|
23 |
| Security Fund.
|
24 |
| (k-3) On or after July 1, 2002 and no later than June 30, |
25 |
| 2003, in
addition to any other transfers that may be provided |
26 |
| for by law, at the
direction of and upon notification from the |
|
|
|
09600SB1912ham002 |
- 57 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| Governor, the State Comptroller
shall direct and the State |
2 |
| Treasurer shall transfer amounts not to exceed the
following |
3 |
| sums into the Statistical Services Revolving Fund:
|
|
4 | | Appraisal Administration Fund ................. |
$150,000 |
|
5 | | General Revenue Fund .......................... |
10,440,000 |
|
6 | | Savings and Residential Finance |
|
|
7 | | Regulatory Fund ........................... |
200,000 |
|
8 | | State Pensions Fund ........................... |
100,000 |
|
9 | | Bank and Trust Company Fund ................... |
100,000 |
|
10 | | Professions Indirect Cost Fund ................ |
3,400,000 |
|
11 | | Public Utility Fund ........................... |
2,081,200 |
|
12 | | Real Estate License Administration Fund ....... |
150,000 |
|
13 | | Title III Social Security and |
|
|
14 | | Employment Fund ........................... |
1,000,000 |
|
15 | | Transportation Regulatory Fund ................ |
3,052,100 |
|
16 | | Underground Storage Tank Fund ................. |
50,000 |
|
17 |
| (l) In addition to any other transfers that may be provided |
18 |
| for by law, on
July 1, 2002, or as soon as may be practical |
19 |
| thereafter, the State Comptroller
shall direct and the State |
20 |
| Treasurer shall transfer the sum of $3,000,000 from
the General |
21 |
| Revenue Fund to the Presidential Library and Museum Operating
|
22 |
| Fund.
|
23 |
| (m) In addition to any other transfers that may be provided |
24 |
| for by law, on
July 1, 2002 and on the effective date of this |
25 |
| amendatory Act of the 93rd
General Assembly, or as soon |
26 |
| thereafter as may be practical, the State Comptroller
shall |
|
|
|
09600SB1912ham002 |
- 58 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| direct and the State Treasurer shall transfer the sum of |
2 |
| $1,200,000 from
the General Revenue Fund to the Violence |
3 |
| Prevention Fund.
|
4 |
| (n) In addition to any other transfers that may be provided |
5 |
| for by law,
on July 1,
2003, or as soon thereafter as may be |
6 |
| practical, the State Comptroller shall
direct and the
State |
7 |
| Treasurer shall transfer the sum of $6,800,000 from the General |
8 |
| Revenue
Fund to
the DHS Recoveries Trust Fund.
|
9 |
| (o) On or after July 1, 2003, and no later than June 30, |
10 |
| 2004, in
addition to any
other transfers that may be provided |
11 |
| for by law, at the direction of and upon
notification
from the |
12 |
| Governor, the State Comptroller shall direct and the State |
13 |
| Treasurer
shall
transfer amounts not to exceed the following |
14 |
| sums into the Vehicle Inspection
Fund:
|
|
15 | | From the Underground Storage Tank Fund ....... |
$35,000,000. |
|
16 |
| (p) On or after July 1, 2003 and until May 1, 2004, in |
17 |
| addition to any
other
transfers that may be provided for by |
18 |
| law, at the direction of and upon
notification from
the |
19 |
| Governor, the State Comptroller shall direct and the State |
20 |
| Treasurer shall
transfer
amounts not exceeding a total of |
21 |
| $80,000,000 from the General Revenue Fund to
the
Tobacco |
22 |
| Settlement Recovery Fund. Any amounts so transferred shall be
|
23 |
| re-transferred
from the Tobacco Settlement Recovery Fund to the |
24 |
| General Revenue Fund at the
direction of and upon notification |
25 |
| from the Governor, but in any event on or
before June
30, 2004.
|
26 |
| (q) In addition to any other transfers that may be provided |
|
|
|
09600SB1912ham002 |
- 59 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| for by law, on
July 1,
2003, or as soon as may be practical |
2 |
| thereafter, the State Comptroller shall
direct and the
State |
3 |
| Treasurer shall transfer the sum of $5,000,000 from the General |
4 |
| Revenue
Fund to
the Illinois Military Family Relief Fund.
|
5 |
| (r) In addition to any other transfers that may be provided |
6 |
| for by law, on
July 1,
2003, or as soon as may be practical |
7 |
| thereafter, the State Comptroller shall
direct and the
State |
8 |
| Treasurer shall transfer the sum of $1,922,000 from the General |
9 |
| Revenue
Fund to
the Presidential Library and Museum Operating |
10 |
| Fund.
|
11 |
| (s) In addition to any other transfers that may be provided |
12 |
| for by law, on
or after
July 1, 2003, the State Comptroller |
13 |
| shall direct and the State Treasurer shall
transfer the
sum of |
14 |
| $4,800,000 from the Statewide Economic Development Fund to the |
15 |
| General
Revenue Fund.
|
16 |
| (t) In addition to any other transfers that may be provided |
17 |
| for by law, on
or after
July 1, 2003, the State Comptroller |
18 |
| shall direct and the State Treasurer shall
transfer the
sum of |
19 |
| $50,000,000 from the General Revenue Fund to the Budget |
20 |
| Stabilization
Fund.
|
21 |
| (u) On or after July 1, 2004 and until May 1, 2005, in |
22 |
| addition to any other transfers that may be provided for by |
23 |
| law, at the direction of and upon notification from the |
24 |
| Governor, the State Comptroller shall direct and the State |
25 |
| Treasurer shall transfer amounts not exceeding a total of |
26 |
| $80,000,000 from the General Revenue Fund to the Tobacco |
|
|
|
09600SB1912ham002 |
- 60 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| Settlement Recovery Fund. Any amounts so transferred shall be |
2 |
| retransferred by the State Comptroller and the State Treasurer |
3 |
| from the Tobacco Settlement Recovery Fund to the General |
4 |
| Revenue Fund at the direction of and upon notification from the |
5 |
| Governor, but in any event on or before June 30, 2005.
|
6 |
| (v) In addition to any other transfers that may be provided |
7 |
| for by law, on July 1, 2004, or as soon thereafter as may be |
8 |
| practical, the State Comptroller shall direct and the State |
9 |
| Treasurer shall transfer the sum of $1,200,000 from the General |
10 |
| Revenue Fund to the Violence Prevention Fund. |
11 |
| (w) In addition to any other transfers that may be provided |
12 |
| for by law, on July 1, 2004, or as soon thereafter as may be |
13 |
| practical, the State Comptroller shall direct and the State |
14 |
| Treasurer shall transfer the sum of $6,445,000 from the General |
15 |
| Revenue Fund to the Presidential Library and Museum Operating |
16 |
| Fund.
|
17 |
| (x) In addition to any other transfers that may be provided |
18 |
| for by law, on January 15, 2005, or as soon thereafter as may |
19 |
| be practical, the State Comptroller shall direct and the State |
20 |
| Treasurer shall transfer to the General Revenue Fund the |
21 |
| following sums: |
22 |
| From the State Crime Laboratory Fund, $200,000; |
23 |
| From the State Police Wireless Service Emergency Fund, |
24 |
| $200,000; |
25 |
| From the State Offender DNA Identification System |
26 |
| Fund, $800,000; and |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| From the State Police Whistleblower Reward and |
2 |
| Protection Fund, $500,000.
|
3 |
| (y) Notwithstanding any other provision of law to the |
4 |
| contrary, in addition to any other transfers that may be |
5 |
| provided for by law on June 30, 2005, or as soon as may be |
6 |
| practical thereafter, the State Comptroller shall direct and |
7 |
| the State Treasurer shall transfer the remaining balance from |
8 |
| the designated funds into the General Revenue Fund and any |
9 |
| future deposits that would otherwise be made into these funds |
10 |
| must instead be made into the General Revenue Fund:
|
11 |
| (1) the Keep Illinois Beautiful Fund;
|
12 |
| (2) the
Metropolitan Fair and Exposition Authority |
13 |
| Reconstruction Fund; |
14 |
| (3) the
New Technology Recovery Fund; |
15 |
| (4) the Illinois Rural Bond Bank Trust Fund; |
16 |
| (5) the ISBE School Bus Driver Permit Fund; |
17 |
| (6) the
Solid Waste Management Revolving Loan Fund; |
18 |
| (7)
the State Postsecondary Review Program Fund; |
19 |
| (8) the
Tourism Attraction Development Matching Grant |
20 |
| Fund; |
21 |
| (9) the
Patent and Copyright Fund; |
22 |
| (10) the
Credit Enhancement Development Fund; |
23 |
| (11) the
Community Mental Health and Developmental |
24 |
| Disabilities Services Provider Participation Fee Trust |
25 |
| Fund; |
26 |
| (12) the
Nursing Home Grant Assistance Fund; |
|
|
|
09600SB1912ham002 |
- 62 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| (13) the
By-product Material Safety Fund; |
2 |
| (14) the
Illinois Student Assistance Commission Higher |
3 |
| EdNet Fund; |
4 |
| (15) the
DORS State Project Fund; |
5 |
| (16) the School Technology Revolving Fund; |
6 |
| (17) the
Energy Assistance Contribution Fund; |
7 |
| (18) the
Illinois Building Commission Revolving Fund; |
8 |
| (19) the
Illinois Aquaculture Development Fund; |
9 |
| (20) the
Homelessness Prevention Fund; |
10 |
| (21) the
DCFS Refugee Assistance Fund; |
11 |
| (22) the
Illinois Century Network Special Purposes |
12 |
| Fund; and |
13 |
| (23) the
Build Illinois Purposes Fund.
|
14 |
| (z) In addition to any other transfers that may be provided |
15 |
| for by law, on July 1, 2005, or as soon as may be practical |
16 |
| thereafter, the State Comptroller shall direct and the State |
17 |
| Treasurer shall transfer the sum of $1,200,000 from the General |
18 |
| Revenue Fund to the Violence Prevention Fund.
|
19 |
| (aa) In addition to any other transfers that may be |
20 |
| provided for by law, on July 1, 2005, or as soon as may be |
21 |
| practical thereafter, the State Comptroller shall direct and |
22 |
| the State Treasurer shall transfer the sum of $9,000,000 from |
23 |
| the General Revenue Fund to the Presidential Library and Museum |
24 |
| Operating Fund.
|
25 |
| (bb) In addition to any other transfers that may be |
26 |
| provided for by law, on July 1, 2005, or as soon as may be |
|
|
|
09600SB1912ham002 |
- 63 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| practical thereafter, the State Comptroller shall direct and |
2 |
| the State Treasurer shall transfer the sum of $6,803,600 from |
3 |
| the General Revenue Fund to the Securities Audit and |
4 |
| Enforcement Fund.
|
5 |
| (cc) In addition to any other transfers that may be |
6 |
| provided for by law, on or after July 1, 2005 and until May 1, |
7 |
| 2006, at the direction of and upon notification from the |
8 |
| Governor, the State Comptroller shall direct and the State |
9 |
| Treasurer shall transfer amounts not exceeding a total of |
10 |
| $80,000,000 from the General Revenue Fund to the Tobacco |
11 |
| Settlement Recovery Fund. Any amounts so transferred shall be |
12 |
| re-transferred by the State Comptroller and the State Treasurer |
13 |
| from the Tobacco Settlement Recovery Fund to the General |
14 |
| Revenue Fund at the direction of and upon notification from the |
15 |
| Governor, but in any event on or before June 30, 2006.
|
16 |
| (dd) In addition to any other transfers that may be |
17 |
| provided for by law, on April 1, 2005, or as soon thereafter as |
18 |
| may be practical, at the direction of the Director of Public |
19 |
| Aid (now Director of Healthcare and Family Services), the State |
20 |
| Comptroller shall direct and the State Treasurer shall transfer |
21 |
| from the Public Aid Recoveries Trust Fund amounts not to exceed |
22 |
| $14,000,000 to the Community Mental Health Medicaid Trust Fund. |
23 |
| (ee) Notwithstanding any other provision of law, on July 1, |
24 |
| 2006, or as soon thereafter as practical, the State Comptroller |
25 |
| shall direct and the State Treasurer shall transfer the |
26 |
| remaining balance from the Illinois Civic Center Bond Fund to |
|
|
|
09600SB1912ham002 |
- 64 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| the Illinois Civic Center Bond Retirement and Interest Fund. |
2 |
| (ff) In addition to any other transfers that may be |
3 |
| provided for by law, on and after July 1, 2006 and until June |
4 |
| 30, 2007, at the direction of and upon notification from the |
5 |
| Director of the Governor's Office of Management and Budget, the |
6 |
| State Comptroller shall direct and the State Treasurer shall |
7 |
| transfer amounts not exceeding a total of $1,900,000 from the |
8 |
| General Revenue Fund to the Illinois Capital Revolving Loan |
9 |
| Fund. |
10 |
| (gg) In addition to any other transfers that may be |
11 |
| provided for by law, on and after July 1, 2006 and until May 1, |
12 |
| 2007, at the direction of and upon notification from the |
13 |
| Governor, the State Comptroller shall direct and the State |
14 |
| Treasurer shall transfer amounts not exceeding a total of |
15 |
| $80,000,000 from the General Revenue Fund to the Tobacco |
16 |
| Settlement Recovery Fund. Any amounts so transferred shall be |
17 |
| retransferred by the State Comptroller and the State Treasurer |
18 |
| from the Tobacco Settlement Recovery Fund to the General |
19 |
| Revenue Fund at the direction of and upon notification from the |
20 |
| Governor, but in any event on or before June 30, 2007. |
21 |
| (hh) In addition to any other transfers that may be |
22 |
| provided for by law, on and after July 1, 2006 and until June |
23 |
| 30, 2007, at the direction of and upon notification from the |
24 |
| Governor, the State Comptroller shall direct and the State |
25 |
| Treasurer shall transfer amounts from the Illinois Affordable |
26 |
| Housing Trust Fund to the designated funds not exceeding the |
|
|
|
09600SB1912ham002 |
- 65 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| following amounts: |
2 |
| DCFS Children's Services Fund .................$2,200,000
|
3 |
| Department of Corrections Reimbursement |
4 |
| and Education Fund ........................$1,500,000
|
5 |
| Supplemental Low-Income Energy |
6 |
| Assistance Fund ..............................$75,000
|
7 |
| (ii) In addition to any other transfers that may be |
8 |
| provided for by law, on or before August 31, 2006, the Governor |
9 |
| and the State Comptroller may agree to transfer the surplus |
10 |
| cash balance from the General Revenue Fund to the Budget |
11 |
| Stabilization Fund and the Pension Stabilization Fund in equal |
12 |
| proportions. The determination of the amount of the surplus |
13 |
| cash balance shall be made by the Governor, with the |
14 |
| concurrence of the State Comptroller, after taking into account |
15 |
| the June 30, 2006 balances in the general funds and the actual |
16 |
| or estimated spending from the general funds during the lapse |
17 |
| period. Notwithstanding the foregoing, the maximum amount that |
18 |
| may be transferred under this subsection (ii) is $50,000,000. |
19 |
| (jj) In addition to any other transfers that may be |
20 |
| provided for by law, on July 1, 2006, or as soon thereafter as |
21 |
| practical, the State Comptroller shall direct and the State |
22 |
| Treasurer shall transfer the sum of $8,250,000 from the General |
23 |
| Revenue Fund to the Presidential Library and Museum Operating |
24 |
| Fund. |
25 |
| (kk) In addition to any other transfers that may be |
26 |
| provided for by law, on July 1, 2006, or as soon thereafter as |
|
|
|
09600SB1912ham002 |
- 66 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| practical, the State Comptroller shall direct and the State |
2 |
| Treasurer shall transfer the sum of $1,400,000 from the General |
3 |
| Revenue Fund to the Violence Prevention Fund.
|
4 |
| (ll) In addition to any other transfers that may be |
5 |
| provided for by law, on the first day of each calendar quarter |
6 |
| of the fiscal year beginning July 1, 2006, or as soon |
7 |
| thereafter as practical, the State Comptroller shall direct and |
8 |
| the State Treasurer shall transfer from the General Revenue |
9 |
| Fund amounts equal to one-fourth of $20,000,000 to the |
10 |
| Renewable Energy Resources Trust Fund. |
11 |
| (mm) In addition to any other transfers that may be |
12 |
| provided for by law, on July 1, 2006, or as soon thereafter as |
13 |
| practical, the State Comptroller shall direct and the State |
14 |
| Treasurer shall transfer the sum of $1,320,000 from the General |
15 |
| Revenue Fund to the I-FLY Fund. |
16 |
| (nn) In addition to any other transfers that may be |
17 |
| provided for by law, on July 1, 2006, or as soon thereafter as |
18 |
| practical, the State Comptroller shall direct and the State |
19 |
| Treasurer shall transfer the sum of $3,000,000 from the General |
20 |
| Revenue Fund to the African-American HIV/AIDS Response Fund. |
21 |
| (oo) In addition to any other transfers that may be |
22 |
| provided for by law, on and after July 1, 2006 and until June |
23 |
| 30, 2007, at the direction of and upon notification from the |
24 |
| Governor, the State Comptroller shall direct and the State |
25 |
| Treasurer shall transfer amounts identified as net receipts |
26 |
| from the sale of all or part of the Illinois Student Assistance |
|
|
|
09600SB1912ham002 |
- 67 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| Commission loan portfolio from the Student Loan Operating Fund |
2 |
| to the General Revenue Fund. The maximum amount that may be |
3 |
| transferred pursuant to this Section is $38,800,000. In |
4 |
| addition, no transfer may be made pursuant to this Section that |
5 |
| would have the effect of reducing the available balance in the |
6 |
| Student Loan Operating Fund to an amount less than the amount |
7 |
| remaining unexpended and unreserved from the total |
8 |
| appropriations from the Fund estimated to be expended for the |
9 |
| fiscal year. The State Treasurer and Comptroller shall transfer |
10 |
| the amounts designated under this Section as soon as may be |
11 |
| practical after receiving the direction to transfer from the |
12 |
| Governor.
|
13 |
| (pp)
In addition to any other transfers that may be |
14 |
| provided for by law, on July 1, 2006, or as soon thereafter as |
15 |
| practical, the State Comptroller shall direct and the State |
16 |
| Treasurer shall transfer the sum of $2,000,000 from the General |
17 |
| Revenue Fund to the Illinois Veterans Assistance Fund. |
18 |
| (qq) In addition to any other transfers that may be |
19 |
| provided for by law, on and after July 1, 2007 and until May 1, |
20 |
| 2008, at the direction of and upon notification from the |
21 |
| Governor, the State Comptroller shall direct and the State |
22 |
| Treasurer shall transfer amounts not exceeding a total of |
23 |
| $80,000,000 from the General Revenue Fund to the Tobacco |
24 |
| Settlement Recovery Fund. Any amounts so transferred shall be |
25 |
| retransferred by the State Comptroller and the State Treasurer |
26 |
| from the Tobacco Settlement Recovery Fund to the General |
|
|
|
09600SB1912ham002 |
- 68 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| Revenue Fund at the direction of and upon notification from the |
2 |
| Governor, but in any event on or before June 30, 2008. |
3 |
| (rr) In addition to any other transfers that may be |
4 |
| provided for by law, on and after July 1, 2007 and until June |
5 |
| 30, 2008, at the direction of and upon notification from the |
6 |
| Governor, the State Comptroller shall direct and the State |
7 |
| Treasurer shall transfer amounts from the Illinois Affordable |
8 |
| Housing Trust Fund to the designated funds not exceeding the |
9 |
| following amounts: |
10 |
| DCFS Children's Services Fund .................$2,200,000
|
11 |
| Department of Corrections Reimbursement |
12 |
| and Education Fund ........................$1,500,000
|
13 |
| Supplemental Low-Income Energy |
14 |
| Assistance Fund ..............................$75,000
|
15 |
| (ss) In addition to any other transfers that may be |
16 |
| provided for by law, on July 1, 2007, or as soon thereafter as |
17 |
| practical, the State Comptroller shall direct and the State |
18 |
| Treasurer shall transfer the sum of $8,250,000 from the General |
19 |
| Revenue Fund to the Presidential Library and Museum Operating |
20 |
| Fund. |
21 |
| (tt) In addition to any other transfers that may be |
22 |
| provided for by law, on July 1, 2007, or as soon thereafter as |
23 |
| practical, the State Comptroller shall direct and the State |
24 |
| Treasurer shall transfer the sum of $1,400,000 from the General |
25 |
| Revenue Fund to the Violence Prevention Fund.
|
26 |
| (uu) In addition to any other transfers that may be |
|
|
|
09600SB1912ham002 |
- 69 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| provided for by law, on July 1, 2007, or as soon thereafter as |
2 |
| practical, the State Comptroller shall direct and the State |
3 |
| Treasurer shall transfer the sum of $1,320,000 from the General |
4 |
| Revenue Fund to the I-FLY Fund. |
5 |
| (vv) In addition to any other transfers that may be |
6 |
| provided for by law, on July 1, 2007, or as soon thereafter as |
7 |
| practical, the State Comptroller shall direct and the State |
8 |
| Treasurer shall transfer the sum of $3,000,000 from the General |
9 |
| Revenue Fund to the African-American HIV/AIDS Response Fund. |
10 |
| (ww) In addition to any other transfers that may be |
11 |
| provided for by law, on July 1, 2007, or as soon thereafter as |
12 |
| practical, the State Comptroller shall direct and the State |
13 |
| Treasurer shall transfer the sum of $3,500,000 from the General |
14 |
| Revenue Fund to the Predatory Lending Database Program Fund. |
15 |
| (xx) In addition to any other transfers that may be |
16 |
| provided for by law, on July 1, 2007, or as soon thereafter as |
17 |
| practical, the State Comptroller shall direct and the State |
18 |
| Treasurer shall transfer the sum of $5,000,000 from the General |
19 |
| Revenue Fund to the Digital Divide Elimination Fund. |
20 |
| (yy) In addition to any other transfers that may be |
21 |
| provided for by law, on July 1, 2007, or as soon thereafter as |
22 |
| practical, the State Comptroller shall direct and the State |
23 |
| Treasurer shall transfer the sum of $4,000,000 from the General |
24 |
| Revenue Fund to the Digital Divide Elimination Infrastructure |
25 |
| Fund. |
26 |
| (zz) In addition to any other transfers that may be |
|
|
|
09600SB1912ham002 |
- 70 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| provided for by law, on July 1, 2008, or as soon thereafter as |
2 |
| practical, the State Comptroller shall direct and the State |
3 |
| Treasurer shall transfer the sum of $5,000,000 from the General |
4 |
| Revenue Fund to the Digital Divide Elimination Fund. |
5 |
| (aaa) In addition to any other transfers that may be |
6 |
| provided for by law, on and after July 1, 2008 and until May 1, |
7 |
| 2009, at the direction of and upon notification from the |
8 |
| Governor, the State Comptroller shall direct and the State |
9 |
| Treasurer shall transfer amounts not exceeding a total of |
10 |
| $80,000,000 from the General Revenue Fund to the Tobacco |
11 |
| Settlement Recovery Fund. Any amounts so transferred shall be |
12 |
| retransferred by the State Comptroller and the State Treasurer |
13 |
| from the Tobacco Settlement Recovery Fund to the General |
14 |
| Revenue Fund at the direction of and upon notification from the |
15 |
| Governor, but in any event on or before June 30, 2009. |
16 |
| (bbb) In addition to any other transfers that may be |
17 |
| provided for by law, on and after July 1, 2008 and until June |
18 |
| 30, 2009, at the direction of and upon notification from the |
19 |
| Governor, the State Comptroller shall direct and the State |
20 |
| Treasurer shall transfer amounts from the Illinois Affordable |
21 |
| Housing Trust Fund to the designated funds not exceeding the |
22 |
| following amounts: |
23 |
| DCFS Children's Services Fund .............$2,200,000 |
24 |
| Department of Corrections Reimbursement |
25 |
| and Education Fund ........................$1,500,000 |
26 |
| Supplemental Low-Income Energy |
|
|
|
09600SB1912ham002 |
- 71 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| Assistance Fund ..............................$75,000 |
2 |
| (ccc) In addition to any other transfers that may be |
3 |
| provided for by law, on July 1, 2008, or as soon thereafter as |
4 |
| practical, the State Comptroller shall direct and the State |
5 |
| Treasurer shall transfer the sum of $7,450,000 from the General |
6 |
| Revenue Fund to the Presidential Library and Museum Operating |
7 |
| Fund. |
8 |
| (ddd) In addition to any other transfers that may be |
9 |
| provided for by law, on July 1, 2008, or as soon thereafter as |
10 |
| practical, the State Comptroller shall direct and the State |
11 |
| Treasurer shall transfer the sum of $1,400,000 from the General |
12 |
| Revenue Fund to the Violence Prevention Fund. |
13 |
| (eee) In addition to any other transfers that may be |
14 |
| provided for by law, on July 1, 2009, or as soon thereafter as |
15 |
| practical, the State Comptroller shall direct and the State |
16 |
| Treasurer shall transfer the sum of $5,000,000 from the General |
17 |
| Revenue Fund to the Digital Divide Elimination Fund. |
18 |
| (fff) In addition to any other transfers that may be |
19 |
| provided for by law, on and after July 1, 2009 and until May 1, |
20 |
| 2010, at the direction of and upon notification from the |
21 |
| Governor, the State Comptroller shall direct and the State |
22 |
| Treasurer shall transfer amounts not exceeding a total of |
23 |
| $80,000,000 from the General Revenue Fund to the Tobacco |
24 |
| Settlement Recovery Fund. Any amounts so transferred shall be |
25 |
| retransferred by the State Comptroller and the State Treasurer |
26 |
| from the Tobacco Settlement Recovery Fund to the General |
|
|
|
09600SB1912ham002 |
- 72 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| Revenue Fund at the direction of and upon notification from the |
2 |
| Governor, but in any event on or before June 30, 2010. |
3 |
| (ggg) In addition to any other transfers that may be |
4 |
| provided for by law, on July 1, 2009, or as soon thereafter as |
5 |
| practical, the State Comptroller shall direct and the State |
6 |
| Treasurer shall transfer the sum of $7,450,000 from the General |
7 |
| Revenue Fund to the Presidential Library and Museum Operating |
8 |
| Fund. |
9 |
| (hhh) In addition to any other transfers that may be |
10 |
| provided for by law, on July 1, 2009, or as soon thereafter as |
11 |
| practical, the State Comptroller shall direct and the State |
12 |
| Treasurer shall transfer the sum of $1,400,000 from the General |
13 |
| Revenue Fund to the Violence Prevention Fund. |
14 |
| (iii) In addition to any other transfers that may be |
15 |
| provided for by law, on July 1, 2009, or as soon thereafter as |
16 |
| practical, the State Comptroller shall direct and the State |
17 |
| Treasurer shall transfer the sum of $100,000 from the General |
18 |
| Revenue Fund to the Heartsaver AED Fund. |
19 |
| (jjj) In addition to any other transfers that may be |
20 |
| provided for by law, on and after July 1, 2009 and until June |
21 |
| 30, 2010, at the direction of and upon notification from the |
22 |
| Governor, the State Comptroller shall direct and the State |
23 |
| Treasurer shall transfer amounts not exceeding a total of |
24 |
| $17,000,000 from the General Revenue Fund to the DCFS |
25 |
| Children's Services Fund. |
26 |
| (lll) In addition to any other transfers that may be |
|
|
|
09600SB1912ham002 |
- 73 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| provided for by law, on July 1, 2009, or as soon thereafter as |
2 |
| practical, the State Comptroller shall direct and the State |
3 |
| Treasurer shall transfer the sum of $5,000,000 from the General |
4 |
| Revenue Fund to the Communications Revolving Fund. |
5 |
| (Source: P.A. 94-58, eff. 6-17-05; 94-91, eff. 7-1-05; 94-816, |
6 |
| eff. 5-30-06; 94-839, eff. 6-6-06; 95-331, eff. 8-21-07; |
7 |
| 95-707, eff. 1-11-08; 95-744, eff. 7-18-08.)
|
8 |
| (30 ILCS 105/8o) |
9 |
| Sec. 8o. Transfer to the University of Illinois Income |
10 |
| Fund. |
11 |
| (a) Immediately upon the effective date of this Section, |
12 |
| the State Comptroller shall direct and the State Treasurer |
13 |
| shall transfer $15,826,499 from the General Revenue Fund to the |
14 |
| University of Illinois Income Fund.
|
15 |
| (b) In addition to any other transfers that may be provided |
16 |
| for by law, on the first day of each calendar quarter of the |
17 |
| fiscal year beginning July 1, 2009, or as soon as may be |
18 |
| practical thereafter, the State Comptroller shall direct and |
19 |
| the State Treasurer shall transfer an amount equal to |
20 |
| one-fourth of $15,826,499 from the General Revenue Fund to the |
21 |
| University of Illinois Income Fund. |
22 |
| (Source: P.A. 95-728, eff. 7-1-08.)
|
23 |
| (30 ILCS 105/13.5)
|
24 |
| Sec. 13.5. Appropriations for education.
|
|
|
|
09600SB1912ham002 |
- 74 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| (a) Except for the State fiscal year beginning on July 1, |
2 |
| 2009, State appropriations to
the State Board of Education,
the |
3 |
| Board of Trustees of Southern Illinois
University, the Board of |
4 |
| Trustees of the University of Illinois, the Board of
Trustees |
5 |
| of Chicago State University, the Board of Trustees of Eastern |
6 |
| Illinois
University, the Board of Trustees of Illinois State |
7 |
| University, the Board of
Trustees of Governors State |
8 |
| University, the Board of Trustees of Northeastern
Illinois |
9 |
| University, the Board of Trustees of Northern Illinois |
10 |
| University, and
the Board of Trustees of Western Illinois |
11 |
| University for operations shall
identify the amounts |
12 |
| appropriated for personal services, State contributions to
|
13 |
| social security for Medicare, contractual services, travel, |
14 |
| commodities,
equipment, operation of automotive equipment, |
15 |
| telecommunications, awards and
grants, and permanent |
16 |
| improvements.
|
17 |
| (b) Within 120 days after the conclusion of each fiscal |
18 |
| year, each
State-supported institution of higher learning must |
19 |
| provide, through the
Illinois Board of Higher Education, a |
20 |
| financial report to the Governor and
General Assembly |
21 |
| documenting the institution's revenues and expenditures of
|
22 |
| funds for that fiscal year ending June 30 for all funds.
|
23 |
| (Source: P.A. 93-229, eff. 7-22-03; 93-1036, eff. 9-14-04.)
|
24 |
| (30 ILCS 105/14.1)
(from Ch. 127, par. 150.1)
|
25 |
| Sec. 14.1. Appropriations for State contributions to the |
|
|
|
09600SB1912ham002 |
- 75 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| State
Employees' Retirement System; payroll requirements.
|
2 |
| (a) Appropriations for State contributions to the State
|
3 |
| Employees' Retirement System of Illinois shall be expended in |
4 |
| the manner
provided in this Section.
Except as otherwise |
5 |
| provided in subsections subsection (a-1) and (a-2) ,
at the time |
6 |
| of each payment of salary to an
employee under the personal |
7 |
| services line item, payment shall be made to
the State |
8 |
| Employees' Retirement System, from the amount appropriated for
|
9 |
| State contributions to the State Employees' Retirement System, |
10 |
| of an amount
calculated at the rate certified for the |
11 |
| applicable fiscal year by the
Board of Trustees of the State |
12 |
| Employees' Retirement System under Section
14-135.08 of the |
13 |
| Illinois Pension Code. If a line item appropriation to an
|
14 |
| employer for this purpose is exhausted or is unavailable due to |
15 |
| any limitation on appropriations that may apply, (including, |
16 |
| but not limited to, limitations on appropriations from the Road |
17 |
| Fund under Section 8.3 of the State Finance Act), the amounts |
18 |
| shall be
paid under the continuing appropriation for this |
19 |
| purpose contained in the State
Pension Funds Continuing |
20 |
| Appropriation Act.
|
21 |
| (a-1) Beginning on the effective date of this amendatory |
22 |
| Act of the 93rd
General Assembly through the payment of the |
23 |
| final payroll from fiscal
year 2004 appropriations, |
24 |
| appropriations for State contributions to the
State Employees' |
25 |
| Retirement System of Illinois shall be expended in the
manner |
26 |
| provided in this subsection (a-1). At the time of each payment |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| of
salary to an employee under the personal services line item |
2 |
| from a fund
other than the General Revenue Fund, payment shall |
3 |
| be made for deposit
into the General Revenue Fund from the |
4 |
| amount appropriated for State
contributions to the State |
5 |
| Employees' Retirement System of an amount
calculated at the |
6 |
| rate certified for fiscal year 2004 by the Board of
Trustees of |
7 |
| the State Employees' Retirement System under Section
14-135.08 |
8 |
| of the Illinois Pension Code. This payment shall be made to
the |
9 |
| extent that a line item appropriation to an employer for this |
10 |
| purpose is
available or unexhausted. No payment from |
11 |
| appropriations for State
contributions shall be made in |
12 |
| conjunction with payment of salary to an
employee under the |
13 |
| personal services line item from the General Revenue
Fund.
|
14 |
| (a-2) For fiscal year 2010 only, at the time of each |
15 |
| payment of salary to an employee under the personal services |
16 |
| line item from a fund other than the General Revenue Fund, |
17 |
| payment shall be made for deposit into the State Employees' |
18 |
| Retirement System of Illinois from the amount appropriated for |
19 |
| State contributions to the State Employees' Retirement System |
20 |
| of Illinois of an amount calculated at the rate certified for |
21 |
| fiscal year 2010 by the Board of Trustees of the State |
22 |
| Employees' Retirement System of Illinois under Section |
23 |
| 14-135.08 of the Illinois Pension Code. This payment shall be |
24 |
| made to the extent that a line item appropriation to an |
25 |
| employer for this purpose is available or unexhausted. For |
26 |
| fiscal year 2010 only, no payment from appropriations for State |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| contributions shall be made in conjunction with payment of |
2 |
| salary to an employee under the personal services line item |
3 |
| from the General Revenue Fund. |
4 |
| (b) Except during the period beginning on the effective |
5 |
| date of this
amendatory
Act of the 93rd General Assembly and |
6 |
| ending at the time of the payment of the
final payroll from |
7 |
| fiscal year 2004 appropriations, the State Comptroller
shall |
8 |
| not approve for payment any payroll
voucher that (1) includes |
9 |
| payments of salary to eligible employees in the
State |
10 |
| Employees' Retirement System of Illinois and (2) does not |
11 |
| include the
corresponding payment of State contributions to |
12 |
| that retirement system at the
full rate certified under Section |
13 |
| 14-135.08 for that fiscal year for eligible
employees, unless |
14 |
| the balance in the fund on which the payroll voucher is drawn
|
15 |
| is insufficient to pay the total payroll voucher, or |
16 |
| unavailable due to any limitation on appropriations that may |
17 |
| apply, including, but not limited to, limitations on |
18 |
| appropriations from the Road Fund under Section 8.3 of the |
19 |
| State Finance Act. If the State Comptroller
approves a payroll |
20 |
| voucher under this Section for which the fund balance is
|
21 |
| insufficient to pay the full amount of the required State |
22 |
| contribution to the
State Employees' Retirement System, the |
23 |
| Comptroller shall promptly so notify
the Retirement System.
|
24 |
| (b-1) For fiscal year 2010 only, the State Comptroller |
25 |
| shall not approve for payment any non-General Revenue Fund |
26 |
| payroll voucher that (1) includes payments of salary to |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| eligible employees in the State Employees' Retirement System of |
2 |
| Illinois and (2) does not include the corresponding payment of |
3 |
| State contributions to that retirement system at the full rate |
4 |
| certified under Section 14-135.08 for that fiscal year for |
5 |
| eligible employees, unless the balance in the fund on which the |
6 |
| payroll voucher is drawn is insufficient to pay the total |
7 |
| payroll voucher, or unavailable due to any limitation on |
8 |
| appropriations that may apply, including, but not limited to, |
9 |
| limitations on appropriations from the Road Fund under Section |
10 |
| 8.3 of the State Finance Act. If the State Comptroller approves |
11 |
| a payroll voucher under this Section for which the fund balance |
12 |
| is insufficient to pay the full amount of the required State |
13 |
| contribution to the State Employees' Retirement System of |
14 |
| Illinois, the Comptroller shall promptly so notify the |
15 |
| retirement system. |
16 |
| (c) Notwithstanding any other provisions of law, beginning |
17 |
| July 1, 2007, required State and employee contributions to the |
18 |
| State Employees' Retirement System of Illinois relating to |
19 |
| affected legislative staff employees shall be paid out of |
20 |
| moneys appropriated for that purpose to the Commission on |
21 |
| Government Forecasting and Accountability, rather than out of |
22 |
| the lump-sum appropriations otherwise made for the payroll and |
23 |
| other costs of those employees. |
24 |
| These payments must be made pursuant to payroll vouchers |
25 |
| submitted by the employing entity as part of the regular |
26 |
| payroll voucher process. |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| For the purpose of this subsection, "affected legislative |
2 |
| staff employees" means legislative staff employees paid out of |
3 |
| lump-sum appropriations made to the General Assembly, an |
4 |
| Officer of the General Assembly, or the Senate Operations |
5 |
| Commission, but does not include district-office staff or |
6 |
| employees of legislative support services agencies. |
7 |
| (Source: P.A. 95-707, eff. 1-11-08.)
|
8 |
| Section 5-35. The State Revenue Sharing Act is amended by |
9 |
| changing Section 12 as follows:
|
10 |
| (30 ILCS 115/12) (from Ch. 85, par. 616)
|
11 |
| Sec. 12. Personal Property Tax Replacement Fund. There is |
12 |
| hereby
created the Personal Property Tax Replacement Fund, a |
13 |
| special fund in
the State Treasury into which shall be paid all |
14 |
| revenue realized:
|
15 |
| (a) all amounts realized from the additional personal |
16 |
| property tax
replacement income tax imposed by subsections (c) |
17 |
| and (d) of Section 201 of the
Illinois Income Tax Act, except |
18 |
| for those amounts deposited into the Income Tax
Refund Fund |
19 |
| pursuant to subsection (c) of Section 901 of the Illinois |
20 |
| Income
Tax Act; and
|
21 |
| (b) all amounts realized from the additional personal |
22 |
| property replacement
invested capital taxes imposed by Section |
23 |
| 2a.1 of the Messages Tax
Act, Section 2a.1 of the Gas Revenue |
24 |
| Tax Act, Section 2a.1 of the Public
Utilities Revenue Act, and |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| Section 3 of the Water Company Invested Capital
Tax Act, and |
2 |
| amounts payable to the Department of Revenue under the
|
3 |
| Telecommunications Infrastructure Maintenance Fee Act.
|
4 |
| As soon as may be after the end of each month, the |
5 |
| Department of Revenue
shall certify to the Treasurer and the |
6 |
| Comptroller the amount of all refunds
paid out of the General |
7 |
| Revenue Fund through the preceding month on account
of |
8 |
| overpayment of liability on taxes paid into the Personal |
9 |
| Property Tax
Replacement Fund. Upon receipt of such |
10 |
| certification, the Treasurer and
the Comptroller shall |
11 |
| transfer the amount so certified from the Personal
Property Tax |
12 |
| Replacement Fund into the General Revenue Fund.
|
13 |
| The payments of revenue into the Personal Property Tax |
14 |
| Replacement Fund
shall be used exclusively for distribution to |
15 |
| taxing districts as provided
in this Section, payment of the |
16 |
| ordinary and contingent expenses of the Property Tax Appeal |
17 |
| Board, payment of the expenses of the Department of Revenue |
18 |
| incurred
in administering the collection and distribution of |
19 |
| monies paid into the
Personal Property Tax Replacement Fund and |
20 |
| transfers due to refunds to
taxpayers for overpayment of |
21 |
| liability for taxes paid into the Personal
Property Tax |
22 |
| Replacement Fund.
|
23 |
| As soon as may be after the effective date of this |
24 |
| amendatory Act of 1980,
the Department of Revenue shall certify |
25 |
| to the Treasurer the amount of net
replacement revenue paid |
26 |
| into the General Revenue Fund prior to that effective
date from |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| the additional tax imposed by Section 2a.1 of the Messages Tax
|
2 |
| Act; Section 2a.1 of the Gas Revenue Tax Act; Section 2a.1 of |
3 |
| the Public
Utilities Revenue Act; Section 3 of the Water |
4 |
| Company Invested Capital Tax Act;
amounts collected by the |
5 |
| Department of Revenue under the Telecommunications |
6 |
| Infrastructure Maintenance Fee Act; and the
additional |
7 |
| personal
property tax replacement income tax imposed by
the |
8 |
| Illinois Income Tax Act, as amended by Public
Act 81-1st |
9 |
| Special Session-1. Net replacement revenue shall be defined as
|
10 |
| the total amount paid into and remaining in the General Revenue |
11 |
| Fund as a
result of those Acts minus the amount outstanding and |
12 |
| obligated from the
General Revenue Fund in state vouchers or |
13 |
| warrants prior to the effective
date of this amendatory Act of |
14 |
| 1980 as refunds to taxpayers for overpayment
of liability under |
15 |
| those Acts.
|
16 |
| All interest earned by monies accumulated in the Personal |
17 |
| Property
Tax Replacement Fund shall be deposited in such Fund. |
18 |
| All amounts allocated
pursuant to this Section are appropriated |
19 |
| on a continuing basis.
|
20 |
| Prior to December 31, 1980, as soon as may be after the end |
21 |
| of each quarter
beginning with the quarter ending December 31, |
22 |
| 1979, and on and after
December 31, 1980, as soon as may be |
23 |
| after January 1, March 1, April 1, May
1, July 1, August 1, |
24 |
| October 1 and December 1 of each year, the Department
of |
25 |
| Revenue shall allocate to each taxing district as defined in |
26 |
| Section 1-150
of the Property Tax Code, in accordance with
the |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| provisions of paragraph (2) of this Section the portion of the |
2 |
| funds held
in the Personal Property Tax Replacement Fund which |
3 |
| is required to be
distributed, as provided in paragraph (1), |
4 |
| for each quarter. Provided,
however, under no circumstances |
5 |
| shall any taxing district during each of the
first two years of |
6 |
| distribution of the taxes imposed by this amendatory Act of
|
7 |
| 1979 be entitled to an annual allocation which is less than the |
8 |
| funds such
taxing district collected from the 1978 personal |
9 |
| property tax. Provided further
that under no circumstances |
10 |
| shall any taxing district during the third year of
distribution |
11 |
| of the taxes imposed by this amendatory Act of 1979 receive |
12 |
| less
than 60% of the funds such taxing district collected from |
13 |
| the 1978 personal
property tax. In the event that the total of |
14 |
| the allocations made as above
provided for all taxing |
15 |
| districts, during either of such 3 years, exceeds the
amount |
16 |
| available for distribution the allocation of each taxing |
17 |
| district shall
be proportionately reduced. Except as provided |
18 |
| in Section 13 of this Act, the
Department shall then certify, |
19 |
| pursuant to appropriation, such allocations to
the State |
20 |
| Comptroller who shall pay over to the several taxing districts |
21 |
| the
respective amounts allocated to them.
|
22 |
| Any township which receives an allocation based in whole or |
23 |
| in part upon
personal property taxes which it levied pursuant |
24 |
| to Section 6-507 or 6-512
of the Illinois Highway Code and |
25 |
| which was previously
required to be paid
over to a municipality |
26 |
| shall immediately pay over to that municipality a
proportionate |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| share of the personal property replacement funds which such
|
2 |
| township receives.
|
3 |
| Any municipality or township, other than a municipality |
4 |
| with a population
in excess of 500,000, which receives an |
5 |
| allocation based in whole or in
part on personal property taxes |
6 |
| which it levied pursuant to Sections 3-1,
3-4 and 3-6 of the |
7 |
| Illinois Local Library Act and which was
previously
required to |
8 |
| be paid over to a public library shall immediately pay over
to |
9 |
| that library a proportionate share of the personal property tax |
10 |
| replacement
funds which such municipality or township |
11 |
| receives; provided that if such
a public library has converted |
12 |
| to a library organized under The Illinois
Public Library |
13 |
| District Act, regardless of whether such conversion has
|
14 |
| occurred on, after or before January 1, 1988, such |
15 |
| proportionate share
shall be immediately paid over to the |
16 |
| library district which maintains and
operates the library. |
17 |
| However, any library that has converted prior to January
1, |
18 |
| 1988, and which hitherto has not received the personal property |
19 |
| tax
replacement funds, shall receive such funds commencing on |
20 |
| January 1, 1988.
|
21 |
| Any township which receives an allocation based in whole or |
22 |
| in part on
personal property taxes which it levied pursuant to |
23 |
| Section 1c of the Public
Graveyards Act and which taxes were |
24 |
| previously required to be paid
over to or used for such public |
25 |
| cemetery or cemeteries shall immediately
pay over to or use for |
26 |
| such public cemetery or cemeteries a proportionate
share of the |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| personal property tax replacement funds which the township
|
2 |
| receives.
|
3 |
| Any taxing district which receives an allocation based in |
4 |
| whole or in
part upon personal property taxes which it levied |
5 |
| for another
governmental body or school district in Cook County |
6 |
| in 1976 or for
another governmental body or school district in |
7 |
| the remainder of the
State in 1977 shall immediately pay over |
8 |
| to that governmental body or
school district the amount of |
9 |
| personal property replacement funds which
such governmental |
10 |
| body or school district would receive directly under
the |
11 |
| provisions of paragraph (2) of this Section, had it levied its |
12 |
| own
taxes.
|
13 |
| (1) The portion of the Personal Property Tax |
14 |
| Replacement Fund required to
be
distributed as of the time |
15 |
| allocation is required to be made shall be the
amount |
16 |
| available in such Fund as of the time allocation is |
17 |
| required to be made.
|
18 |
| The amount available for distribution shall be the |
19 |
| total amount in the
fund at such time minus the necessary |
20 |
| administrative expenses as limited
by the appropriation |
21 |
| and the amount determined by: (a) $2.8 million for
fiscal |
22 |
| year 1981; (b) for fiscal year 1982, .54% of the funds |
23 |
| distributed
from the fund during the preceding fiscal year; |
24 |
| (c) for fiscal year 1983
through fiscal year 1988, .54% of |
25 |
| the funds distributed from the fund during
the preceding |
26 |
| fiscal year less .02% of such fund for fiscal year 1983 and
|
|
|
|
09600SB1912ham002 |
- 85 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| less .02% of such funds for each fiscal year thereafter, or |
2 |
| (d) for fiscal
year 1989 and beyond no more than 105% of |
3 |
| the actual administrative expenses
of the prior fiscal |
4 |
| year. Such portion of the fund shall be determined after
|
5 |
| the transfer into the General Revenue Fund due to refunds, |
6 |
| if any, paid
from the General Revenue Fund during the |
7 |
| preceding quarter. If at any time,
for any reason, there is |
8 |
| insufficient amount in the Personal Property
Tax |
9 |
| Replacement Fund for payment of costs of administration or |
10 |
| for transfers
due to refunds at the end of any particular |
11 |
| month, the amount of such
insufficiency shall be carried |
12 |
| over for the purposes of transfers into the
General Revenue |
13 |
| Fund and for purposes of costs of administration to the
|
14 |
| following month or months. Net replacement revenue held, |
15 |
| and defined above,
shall be transferred by the Treasurer |
16 |
| and Comptroller to the Personal Property
Tax Replacement |
17 |
| Fund within 10 days of such certification.
|
18 |
| (2) Each quarterly allocation shall first be |
19 |
| apportioned in the
following manner: 51.65% for taxing |
20 |
| districts in Cook County and 48.35%
for taxing districts in |
21 |
| the remainder of the State.
|
22 |
| The Personal Property Replacement Ratio of each taxing |
23 |
| district
outside Cook County shall be the ratio which the Tax |
24 |
| Base of that taxing
district bears to the Downstate Tax Base. |
25 |
| The Tax Base of each taxing
district outside of Cook County is |
26 |
| the personal property tax collections
for that taxing district |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| for the 1977 tax year. The Downstate Tax Base
is the personal |
2 |
| property tax collections for all taxing districts in the
State |
3 |
| outside of Cook County for the 1977 tax year. The Department of
|
4 |
| Revenue shall have authority to review for accuracy and |
5 |
| completeness the
personal property tax collections for each |
6 |
| taxing district outside Cook
County for the 1977 tax year.
|
7 |
| The Personal Property Replacement Ratio of each Cook County |
8 |
| taxing
district shall be the ratio which the Tax Base of that |
9 |
| taxing district
bears to the Cook County Tax Base. The Tax Base |
10 |
| of each Cook County
taxing district is the personal property |
11 |
| tax collections for that taxing
district for the 1976 tax year. |
12 |
| The Cook County Tax Base is the
personal property tax |
13 |
| collections for all taxing districts in Cook
County for the |
14 |
| 1976 tax year. The Department of Revenue shall have
authority |
15 |
| to review for accuracy and completeness the personal property |
16 |
| tax
collections for each taxing district within Cook County for |
17 |
| the 1976 tax year.
|
18 |
| For all purposes of this Section 12, amounts paid to a |
19 |
| taxing district
for such tax years as may be applicable by a |
20 |
| foreign corporation under the
provisions of Section 7-202 of |
21 |
| the Public Utilities Act, as amended,
shall be deemed to be |
22 |
| personal property taxes collected by such taxing district
for |
23 |
| such tax years as may be applicable. The Director shall |
24 |
| determine from the
Illinois Commerce Commission, for any tax |
25 |
| year as may be applicable, the
amounts so paid by any such |
26 |
| foreign corporation to any and all taxing
districts. The |
|
|
|
09600SB1912ham002 |
- 87 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| Illinois Commerce Commission shall furnish such information to
|
2 |
| the Director. For all purposes of this Section 12, the Director |
3 |
| shall deem such
amounts to be collected personal property taxes |
4 |
| of each such taxing district
for the applicable tax year or |
5 |
| years.
|
6 |
| Taxing districts located both in Cook County and in one or |
7 |
| more other
counties shall receive both a Cook County allocation |
8 |
| and a Downstate
allocation determined in the same way as all |
9 |
| other taxing districts.
|
10 |
| If any taxing district in existence on July 1, 1979 ceases |
11 |
| to exist,
or discontinues its operations, its Tax Base shall |
12 |
| thereafter be deemed
to be zero. If the powers, duties and |
13 |
| obligations of the discontinued
taxing district are assumed by |
14 |
| another taxing district, the Tax Base of
the discontinued |
15 |
| taxing district shall be added to the Tax Base of the
taxing |
16 |
| district assuming such powers, duties and obligations.
|
17 |
| If two or more taxing districts in existence on July 1, |
18 |
| 1979, or a
successor or successors thereto shall consolidate |
19 |
| into one taxing
district, the Tax Base of such consolidated |
20 |
| taxing district shall be the
sum of the Tax Bases of each of |
21 |
| the taxing districts which have consolidated.
|
22 |
| If a single taxing district in existence on July 1, 1979, |
23 |
| or a
successor or successors thereto shall be divided into two |
24 |
| or more
separate taxing districts, the tax base of the taxing |
25 |
| district so
divided shall be allocated to each of the resulting |
26 |
| taxing districts in
proportion to the then current equalized |
|
|
|
09600SB1912ham002 |
- 88 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| assessed value of each resulting
taxing district.
|
2 |
| If a portion of the territory of a taxing district is |
3 |
| disconnected
and annexed to another taxing district of the same |
4 |
| type, the Tax Base of
the taxing district from which |
5 |
| disconnection was made shall be reduced
in proportion to the |
6 |
| then current equalized assessed value of the disconnected
|
7 |
| territory as compared with the then current equalized assessed |
8 |
| value within the
entire territory of the taxing district prior |
9 |
| to disconnection, and the
amount of such reduction shall be |
10 |
| added to the Tax Base of the taxing
district to which |
11 |
| annexation is made.
|
12 |
| If a community college district is created after July 1, |
13 |
| 1979,
beginning on the effective date of this amendatory Act of |
14 |
| 1995, its Tax Base
shall be 3.5% of the sum of the personal |
15 |
| property tax collected for the
1977 tax year within the |
16 |
| territorial jurisdiction of the district.
|
17 |
| The amounts allocated and paid to taxing districts pursuant |
18 |
| to
the provisions of this amendatory Act of 1979 shall be |
19 |
| deemed to be
substitute revenues for the revenues derived from |
20 |
| taxes imposed on
personal property pursuant to the provisions |
21 |
| of the "Revenue Act of
1939" or "An Act for the assessment and |
22 |
| taxation of private car line
companies", approved July 22, |
23 |
| 1943, as amended, or Section 414 of the
Illinois Insurance |
24 |
| Code, prior to the abolition of such taxes and shall
be used |
25 |
| for the same purposes as the revenues derived from ad valorem
|
26 |
| taxes on real estate.
|
|
|
|
09600SB1912ham002 |
- 89 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| Monies received by any taxing districts from the Personal |
2 |
| Property
Tax Replacement Fund shall be first applied toward |
3 |
| payment of the proportionate
amount of debt service which was |
4 |
| previously levied and collected from
extensions against |
5 |
| personal property on bonds outstanding as of December 31,
1978 |
6 |
| and next applied toward payment of the proportionate share of |
7 |
| the pension
or retirement obligations of the taxing district |
8 |
| which were previously levied
and collected from extensions |
9 |
| against personal property. For each such
outstanding bond |
10 |
| issue, the County Clerk shall determine the percentage of the
|
11 |
| debt service which was collected from extensions against real |
12 |
| estate in the
taxing district for 1978 taxes payable in 1979, |
13 |
| as related to the total amount
of such levies and collections |
14 |
| from extensions against both real and personal
property. For |
15 |
| 1979 and subsequent years' taxes, the County Clerk shall levy
|
16 |
| and extend taxes against the real estate of each taxing |
17 |
| district which will
yield the said percentage or percentages of |
18 |
| the debt service on such
outstanding bonds. The balance of the |
19 |
| amount necessary to fully pay such debt
service shall |
20 |
| constitute a first and prior lien upon the monies
received by |
21 |
| each such taxing district through the Personal Property Tax
|
22 |
| Replacement Fund and shall be first applied or set aside for |
23 |
| such purpose.
In counties having fewer than 3,000,000 |
24 |
| inhabitants, the amendments to
this paragraph as made by this |
25 |
| amendatory Act of 1980 shall be first
applicable to 1980 taxes |
26 |
| to be collected in 1981.
|
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| (Source: P.A. 92-526, eff. 1-1-03.)
|
2 |
| Section 5-45. The Illinois Income Tax Act is amended by |
3 |
| changing Sections 203 and 901 as follows:
|
4 |
| (35 ILCS 5/203) (from Ch. 120, par. 2-203)
|
5 |
| Sec. 203. Base income defined.
|
6 |
| (a) Individuals.
|
7 |
| (1) In general. In the case of an individual, base |
8 |
| income means an
amount equal to the taxpayer's adjusted |
9 |
| gross income for the taxable
year as modified by paragraph |
10 |
| (2).
|
11 |
| (2) Modifications. The adjusted gross income referred |
12 |
| to in
paragraph (1) shall be modified by adding thereto the |
13 |
| sum of the
following amounts:
|
14 |
| (A) An amount equal to all amounts paid or accrued |
15 |
| to the taxpayer
as interest or dividends during the |
16 |
| taxable year to the extent excluded
from gross income |
17 |
| in the computation of adjusted gross income, except |
18 |
| stock
dividends of qualified public utilities |
19 |
| described in Section 305(e) of the
Internal Revenue |
20 |
| Code;
|
21 |
| (B) An amount equal to the amount of tax imposed by |
22 |
| this Act to the
extent deducted from gross income in |
23 |
| the computation of adjusted gross
income for the |
24 |
| taxable year;
|
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| (C) An amount equal to the amount received during |
2 |
| the taxable year
as a recovery or refund of real |
3 |
| property taxes paid with respect to the
taxpayer's |
4 |
| principal residence under the Revenue Act of
1939 and |
5 |
| for which a deduction was previously taken under |
6 |
| subparagraph (L) of
this paragraph (2) prior to July 1, |
7 |
| 1991, the retrospective application date of
Article 4 |
8 |
| of Public Act 87-17. In the case of multi-unit or |
9 |
| multi-use
structures and farm dwellings, the taxes on |
10 |
| the taxpayer's principal residence
shall be that |
11 |
| portion of the total taxes for the entire property |
12 |
| which is
attributable to such principal residence;
|
13 |
| (D) An amount equal to the amount of the capital |
14 |
| gain deduction
allowable under the Internal Revenue |
15 |
| Code, to the extent deducted from gross
income in the |
16 |
| computation of adjusted gross income;
|
17 |
| (D-5) An amount, to the extent not included in |
18 |
| adjusted gross income,
equal to the amount of money |
19 |
| withdrawn by the taxpayer in the taxable year from
a |
20 |
| medical care savings account and the interest earned on |
21 |
| the account in the
taxable year of a withdrawal |
22 |
| pursuant to subsection (b) of Section 20 of the
Medical |
23 |
| Care Savings Account Act or subsection (b) of Section |
24 |
| 20 of the
Medical Care Savings Account Act of 2000;
|
25 |
| (D-10) For taxable years ending after December 31, |
26 |
| 1997, an
amount equal to any eligible remediation costs |
|
|
|
09600SB1912ham002 |
- 92 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| that the individual
deducted in computing adjusted |
2 |
| gross income and for which the
individual claims a |
3 |
| credit under subsection (l) of Section 201;
|
4 |
| (D-15) For taxable years 2001 and thereafter, an |
5 |
| amount equal to the
bonus depreciation deduction taken |
6 |
| on the taxpayer's federal income tax return for the |
7 |
| taxable
year under subsection (k) of Section 168 of the |
8 |
| Internal Revenue Code;
|
9 |
| (D-16) If the taxpayer sells, transfers, abandons, |
10 |
| or otherwise disposes of property for which the |
11 |
| taxpayer was required in any taxable year to
make an |
12 |
| addition modification under subparagraph (D-15), then |
13 |
| an amount equal
to the aggregate amount of the |
14 |
| deductions taken in all taxable
years under |
15 |
| subparagraph (Z) with respect to that property.
|
16 |
| If the taxpayer continues to own property through |
17 |
| the last day of the last tax year for which the |
18 |
| taxpayer may claim a depreciation deduction for |
19 |
| federal income tax purposes and for which the taxpayer |
20 |
| was allowed in any taxable year to make a subtraction |
21 |
| modification under subparagraph (Z), then an amount |
22 |
| equal to that subtraction modification.
|
23 |
| The taxpayer is required to make the addition |
24 |
| modification under this
subparagraph
only once with |
25 |
| respect to any one piece of property;
|
26 |
| (D-17) An amount equal to the amount otherwise |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| allowed as a deduction in computing base income for |
2 |
| interest paid, accrued, or incurred, directly or |
3 |
| indirectly, (i) for taxable years ending on or after |
4 |
| December 31, 2004, to a foreign person who would be a |
5 |
| member of the same unitary business group but for the |
6 |
| fact that foreign person's business activity outside |
7 |
| the United States is 80% or more of the foreign |
8 |
| person's total business activity and (ii) for taxable |
9 |
| years ending on or after December 31, 2008, to a person |
10 |
| who would be a member of the same unitary business |
11 |
| group but for the fact that the person is prohibited |
12 |
| under Section 1501(a)(27) from being included in the |
13 |
| unitary business group because he or she is ordinarily |
14 |
| required to apportion business income under different |
15 |
| subsections of Section 304. The addition modification |
16 |
| required by this subparagraph shall be reduced to the |
17 |
| extent that dividends were included in base income of |
18 |
| the unitary group for the same taxable year and |
19 |
| received by the taxpayer or by a member of the |
20 |
| taxpayer's unitary business group (including amounts |
21 |
| included in gross income under Sections 951 through 964 |
22 |
| of the Internal Revenue Code and amounts included in |
23 |
| gross income under Section 78 of the Internal Revenue |
24 |
| Code) with respect to the stock of the same person to |
25 |
| whom the interest was paid, accrued, or incurred. |
26 |
| This paragraph shall not apply to the following:
|
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| (i) an item of interest paid, accrued, or |
2 |
| incurred, directly or indirectly, to a person who |
3 |
| is subject in a foreign country or state, other |
4 |
| than a state which requires mandatory unitary |
5 |
| reporting, to a tax on or measured by net income |
6 |
| with respect to such interest; or |
7 |
| (ii) an item of interest paid, accrued, or |
8 |
| incurred, directly or indirectly, to a person if |
9 |
| the taxpayer can establish, based on a |
10 |
| preponderance of the evidence, both of the |
11 |
| following: |
12 |
| (a) the person, during the same taxable |
13 |
| year, paid, accrued, or incurred, the interest |
14 |
| to a person that is not a related member, and |
15 |
| (b) the transaction giving rise to the |
16 |
| interest expense between the taxpayer and the |
17 |
| person did not have as a principal purpose the |
18 |
| avoidance of Illinois income tax, and is paid |
19 |
| pursuant to a contract or agreement that |
20 |
| reflects an arm's-length interest rate and |
21 |
| terms; or
|
22 |
| (iii) the taxpayer can establish, based on |
23 |
| clear and convincing evidence, that the interest |
24 |
| paid, accrued, or incurred relates to a contract or |
25 |
| agreement entered into at arm's-length rates and |
26 |
| terms and the principal purpose for the payment is |
|
|
|
09600SB1912ham002 |
- 95 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| not federal or Illinois tax avoidance; or
|
2 |
| (iv) an item of interest paid, accrued, or |
3 |
| incurred, directly or indirectly, to a person if |
4 |
| the taxpayer establishes by clear and convincing |
5 |
| evidence that the adjustments are unreasonable; or |
6 |
| if the taxpayer and the Director agree in writing |
7 |
| to the application or use of an alternative method |
8 |
| of apportionment under Section 304(f).
|
9 |
| Nothing in this subsection shall preclude the |
10 |
| Director from making any other adjustment |
11 |
| otherwise allowed under Section 404 of this Act for |
12 |
| any tax year beginning after the effective date of |
13 |
| this amendment provided such adjustment is made |
14 |
| pursuant to regulation adopted by the Department |
15 |
| and such regulations provide methods and standards |
16 |
| by which the Department will utilize its authority |
17 |
| under Section 404 of this Act;
|
18 |
| (D-18) An amount equal to the amount of intangible |
19 |
| expenses and costs otherwise allowed as a deduction in |
20 |
| computing base income, and that were paid, accrued, or |
21 |
| incurred, directly or indirectly, (i) for taxable |
22 |
| years ending on or after December 31, 2004, to a |
23 |
| foreign person who would be a member of the same |
24 |
| unitary business group but for the fact that the |
25 |
| foreign person's business activity outside the United |
26 |
| States is 80% or more of that person's total business |
|
|
|
09600SB1912ham002 |
- 96 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| activity and (ii) for taxable years ending on or after |
2 |
| December 31, 2008, to a person who would be a member of |
3 |
| the same unitary business group but for the fact that |
4 |
| the person is prohibited under Section 1501(a)(27) |
5 |
| from being included in the unitary business group |
6 |
| because he or she is ordinarily required to apportion |
7 |
| business income under different subsections of Section |
8 |
| 304. The addition modification required by this |
9 |
| subparagraph shall be reduced to the extent that |
10 |
| dividends were included in base income of the unitary |
11 |
| group for the same taxable year and received by the |
12 |
| taxpayer or by a member of the taxpayer's unitary |
13 |
| business group (including amounts included in gross |
14 |
| income under Sections 951 through 964 of the Internal |
15 |
| Revenue Code and amounts included in gross income under |
16 |
| Section 78 of the Internal Revenue Code) with respect |
17 |
| to the stock of the same person to whom the intangible |
18 |
| expenses and costs were directly or indirectly paid, |
19 |
| incurred, or accrued. The preceding sentence does not |
20 |
| apply to the extent that the same dividends caused a |
21 |
| reduction to the addition modification required under |
22 |
| Section 203(a)(2)(D-17) of this Act. As used in this |
23 |
| subparagraph, the term "intangible expenses and costs" |
24 |
| includes (1) expenses, losses, and costs for, or |
25 |
| related to, the direct or indirect acquisition, use, |
26 |
| maintenance or management, ownership, sale, exchange, |
|
|
|
09600SB1912ham002 |
- 97 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| or any other disposition of intangible property; (2) |
2 |
| losses incurred, directly or indirectly, from |
3 |
| factoring transactions or discounting transactions; |
4 |
| (3) royalty, patent, technical, and copyright fees; |
5 |
| (4) licensing fees; and (5) other similar expenses and |
6 |
| costs.
For purposes of this subparagraph, "intangible |
7 |
| property" includes patents, patent applications, trade |
8 |
| names, trademarks, service marks, copyrights, mask |
9 |
| works, trade secrets, and similar types of intangible |
10 |
| assets. |
11 |
| This paragraph shall not apply to the following: |
12 |
| (i) any item of intangible expenses or costs |
13 |
| paid, accrued, or incurred, directly or |
14 |
| indirectly, from a transaction with a person who is |
15 |
| subject in a foreign country or state, other than a |
16 |
| state which requires mandatory unitary reporting, |
17 |
| to a tax on or measured by net income with respect |
18 |
| to such item; or |
19 |
| (ii) any item of intangible expense or cost |
20 |
| paid, accrued, or incurred, directly or |
21 |
| indirectly, if the taxpayer can establish, based |
22 |
| on a preponderance of the evidence, both of the |
23 |
| following: |
24 |
| (a) the person during the same taxable |
25 |
| year paid, accrued, or incurred, the |
26 |
| intangible expense or cost to a person that is |
|
|
|
09600SB1912ham002 |
- 98 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| not a related member, and |
2 |
| (b) the transaction giving rise to the |
3 |
| intangible expense or cost between the |
4 |
| taxpayer and the person did not have as a |
5 |
| principal purpose the avoidance of Illinois |
6 |
| income tax, and is paid pursuant to a contract |
7 |
| or agreement that reflects arm's-length terms; |
8 |
| or |
9 |
| (iii) any item of intangible expense or cost |
10 |
| paid, accrued, or incurred, directly or |
11 |
| indirectly, from a transaction with a person if the |
12 |
| taxpayer establishes by clear and convincing |
13 |
| evidence, that the adjustments are unreasonable; |
14 |
| or if the taxpayer and the Director agree in |
15 |
| writing to the application or use of an alternative |
16 |
| method of apportionment under Section 304(f);
|
17 |
| Nothing in this subsection shall preclude the |
18 |
| Director from making any other adjustment |
19 |
| otherwise allowed under Section 404 of this Act for |
20 |
| any tax year beginning after the effective date of |
21 |
| this amendment provided such adjustment is made |
22 |
| pursuant to regulation adopted by the Department |
23 |
| and such regulations provide methods and standards |
24 |
| by which the Department will utilize its authority |
25 |
| under Section 404 of this Act;
|
26 |
| (D-19) For taxable years ending on or after |
|
|
|
09600SB1912ham002 |
- 99 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| December 31, 2008, an amount equal to the amount of |
2 |
| insurance premium expenses and costs otherwise allowed |
3 |
| as a deduction in computing base income, and that were |
4 |
| paid, accrued, or incurred, directly or indirectly, to |
5 |
| a person who would be a member of the same unitary |
6 |
| business group but for the fact that the person is |
7 |
| prohibited under Section 1501(a)(27) from being |
8 |
| included in the unitary business group because he or |
9 |
| she is ordinarily required to apportion business |
10 |
| income under different subsections of Section 304. The |
11 |
| addition modification required by this subparagraph |
12 |
| shall be reduced to the extent that dividends were |
13 |
| included in base income of the unitary group for the |
14 |
| same taxable year and received by the taxpayer or by a |
15 |
| member of the taxpayer's unitary business group |
16 |
| (including amounts included in gross income under |
17 |
| Sections 951 through 964 of the Internal Revenue Code |
18 |
| and amounts included in gross income under Section 78 |
19 |
| of the Internal Revenue Code) with respect to the stock |
20 |
| of the same person to whom the premiums and costs were |
21 |
| directly or indirectly paid, incurred, or accrued. The |
22 |
| preceding sentence does not apply to the extent that |
23 |
| the same dividends caused a reduction to the addition |
24 |
| modification required under Section 203(a)(2)(D-17) or |
25 |
| Section 203(a)(2)(D-18) of this Act.
|
26 |
| (D-20) For taxable years beginning on or after |
|
|
|
09600SB1912ham002 |
- 100 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| January 1,
2002 and ending on or before December 31, |
2 |
| 2006, in
the
case of a distribution from a qualified |
3 |
| tuition program under Section 529 of
the Internal |
4 |
| Revenue Code, other than (i) a distribution from a |
5 |
| College Savings
Pool created under Section 16.5 of the |
6 |
| State Treasurer Act or (ii) a
distribution from the |
7 |
| Illinois Prepaid Tuition Trust Fund, an amount equal to
|
8 |
| the amount excluded from gross income under Section |
9 |
| 529(c)(3)(B). For taxable years beginning on or after |
10 |
| January 1, 2007, in the case of a distribution from a |
11 |
| qualified tuition program under Section 529 of the |
12 |
| Internal Revenue Code, other than (i) a distribution |
13 |
| from a College Savings Pool created under Section 16.5 |
14 |
| of the State Treasurer Act, (ii) a distribution from |
15 |
| the Illinois Prepaid Tuition Trust Fund, or (iii) a |
16 |
| distribution from a qualified tuition program under |
17 |
| Section 529 of the Internal Revenue Code that (I) |
18 |
| adopts and determines that its offering materials |
19 |
| comply with the College Savings Plans Network's |
20 |
| disclosure principles and (II) has made reasonable |
21 |
| efforts to inform in-state residents of the existence |
22 |
| of in-state qualified tuition programs by informing |
23 |
| Illinois residents directly and, where applicable, to |
24 |
| inform financial intermediaries distributing the |
25 |
| program to inform in-state residents of the existence |
26 |
| of in-state qualified tuition programs at least |
|
|
|
09600SB1912ham002 |
- 101 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| annually, an amount equal to the amount excluded from |
2 |
| gross income under Section 529(c)(3)(B). |
3 |
| For the purposes of this subparagraph (D-20), a |
4 |
| qualified tuition program has made reasonable efforts |
5 |
| if it makes disclosures (which may use the term |
6 |
| "in-state program" or "in-state plan" and need not |
7 |
| specifically refer to Illinois or its qualified |
8 |
| programs by name) (i) directly to prospective |
9 |
| participants in its offering materials or makes a |
10 |
| public disclosure, such as a website posting; and (ii) |
11 |
| where applicable, to intermediaries selling the |
12 |
| out-of-state program in the same manner that the |
13 |
| out-of-state program distributes its offering |
14 |
| materials;
|
15 |
| (D-21) For taxable years beginning on or after |
16 |
| January 1, 2007, in the case of transfer of moneys from |
17 |
| a qualified tuition program under Section 529 of the |
18 |
| Internal Revenue Code that is administered by the State |
19 |
| to an out-of-state program, an amount equal to the |
20 |
| amount of moneys previously deducted from base income |
21 |
| under subsection (a)(2)(Y) of this Section.
|
22 |
| and by deducting from the total so obtained the
sum of the |
23 |
| following amounts:
|
24 |
| (E) For taxable years ending before December 31, |
25 |
| 2001,
any amount included in such total in respect of |
26 |
| any compensation
(including but not limited to any |
|
|
|
09600SB1912ham002 |
- 102 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| compensation paid or accrued to a
serviceman while a |
2 |
| prisoner of war or missing in action) paid to a |
3 |
| resident
by reason of being on active duty in the Armed |
4 |
| Forces of the United States
and in respect of any |
5 |
| compensation paid or accrued to a resident who as a
|
6 |
| governmental employee was a prisoner of war or missing |
7 |
| in action, and in
respect of any compensation paid to a |
8 |
| resident in 1971 or thereafter for
annual training |
9 |
| performed pursuant to Sections 502 and 503, Title 32,
|
10 |
| United States Code as a member of the Illinois National |
11 |
| Guard or, beginning with taxable years ending on or |
12 |
| after December 31, 2007, the National Guard of any |
13 |
| other state.
For taxable years ending on or after |
14 |
| December 31, 2001, any amount included in
such total in |
15 |
| respect of any compensation (including but not limited |
16 |
| to any
compensation paid or accrued to a serviceman |
17 |
| while a prisoner of war or missing
in action) paid to a |
18 |
| resident by reason of being a member of any component |
19 |
| of
the Armed Forces of the United States and in respect |
20 |
| of any compensation paid
or accrued to a resident who |
21 |
| as a governmental employee was a prisoner of war
or |
22 |
| missing in action, and in respect of any compensation |
23 |
| paid to a resident in
2001 or thereafter by reason of |
24 |
| being a member of the Illinois National Guard or, |
25 |
| beginning with taxable years ending on or after |
26 |
| December 31, 2007, the National Guard of any other |
|
|
|
09600SB1912ham002 |
- 103 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| state.
The provisions of this amendatory Act of the |
2 |
| 92nd General Assembly are exempt
from the provisions of |
3 |
| Section 250;
|
4 |
| (F) An amount equal to all amounts included in such |
5 |
| total pursuant
to the provisions of Sections 402(a), |
6 |
| 402(c), 403(a), 403(b), 406(a), 407(a),
and 408 of the |
7 |
| Internal Revenue Code, or included in such total as
|
8 |
| distributions under the provisions of any retirement |
9 |
| or disability plan for
employees of any governmental |
10 |
| agency or unit, or retirement payments to
retired |
11 |
| partners, which payments are excluded in computing net |
12 |
| earnings
from self employment by Section 1402 of the |
13 |
| Internal Revenue Code and
regulations adopted pursuant |
14 |
| thereto;
|
15 |
| (G) The valuation limitation amount;
|
16 |
| (H) An amount equal to the amount of any tax |
17 |
| imposed by this Act
which was refunded to the taxpayer |
18 |
| and included in such total for the
taxable year;
|
19 |
| (I) An amount equal to all amounts included in such |
20 |
| total pursuant
to the provisions of Section 111 of the |
21 |
| Internal Revenue Code as a
recovery of items previously |
22 |
| deducted from adjusted gross income in the
computation |
23 |
| of taxable income;
|
24 |
| (J) An amount equal to those dividends included in |
25 |
| such total which were
paid by a corporation which |
26 |
| conducts business operations in an Enterprise
Zone or |
|
|
|
09600SB1912ham002 |
- 104 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| zones created under the Illinois Enterprise Zone Act or |
2 |
| a River Edge Redevelopment Zone or zones created under |
3 |
| the River Edge Redevelopment Zone Act, and conducts
|
4 |
| substantially all of its operations in an Enterprise |
5 |
| Zone or zones or a River Edge Redevelopment Zone or |
6 |
| zones. This subparagraph (J) is exempt from the |
7 |
| provisions of Section 250;
|
8 |
| (K) An amount equal to those dividends included in |
9 |
| such total that
were paid by a corporation that |
10 |
| conducts business operations in a federally
designated |
11 |
| Foreign Trade Zone or Sub-Zone and that is designated a |
12 |
| High Impact
Business located in Illinois; provided |
13 |
| that dividends eligible for the
deduction provided in |
14 |
| subparagraph (J) of paragraph (2) of this subsection
|
15 |
| shall not be eligible for the deduction provided under |
16 |
| this subparagraph
(K);
|
17 |
| (L) For taxable years ending after December 31, |
18 |
| 1983, an amount equal to
all social security benefits |
19 |
| and railroad retirement benefits included in
such |
20 |
| total pursuant to Sections 72(r) and 86 of the Internal |
21 |
| Revenue Code;
|
22 |
| (M) With the exception of any amounts subtracted |
23 |
| under subparagraph
(N), an amount equal to the sum of |
24 |
| all amounts disallowed as
deductions by (i) Sections |
25 |
| 171(a) (2), and 265(2) of the Internal Revenue Code
of |
26 |
| 1954, as now or hereafter amended, and all amounts of |
|
|
|
09600SB1912ham002 |
- 105 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| expenses allocable
to interest and disallowed as |
2 |
| deductions by Section 265(1) of the Internal
Revenue |
3 |
| Code of 1954, as now or hereafter amended;
and (ii) for |
4 |
| taxable years
ending on or after August 13, 1999, |
5 |
| Sections 171(a)(2), 265,
280C, and 832(b)(5)(B)(i) of |
6 |
| the Internal Revenue Code; the provisions of this
|
7 |
| subparagraph are exempt from the provisions of Section |
8 |
| 250;
|
9 |
| (N) An amount equal to all amounts included in such |
10 |
| total which are
exempt from taxation by this State |
11 |
| either by reason of its statutes or
Constitution
or by |
12 |
| reason of the Constitution, treaties or statutes of the |
13 |
| United States;
provided that, in the case of any |
14 |
| statute of this State that exempts income
derived from |
15 |
| bonds or other obligations from the tax imposed under |
16 |
| this Act,
the amount exempted shall be the interest net |
17 |
| of bond premium amortization;
|
18 |
| (O) An amount equal to any contribution made to a |
19 |
| job training
project established pursuant to the Tax |
20 |
| Increment Allocation Redevelopment Act;
|
21 |
| (P) An amount equal to the amount of the deduction |
22 |
| used to compute the
federal income tax credit for |
23 |
| restoration of substantial amounts held under
claim of |
24 |
| right for the taxable year pursuant to Section 1341 of |
25 |
| the
Internal Revenue Code of 1986;
|
26 |
| (Q) An amount equal to any amounts included in such |
|
|
|
09600SB1912ham002 |
- 106 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| total, received by
the taxpayer as an acceleration in |
2 |
| the payment of life, endowment or annuity
benefits in |
3 |
| advance of the time they would otherwise be payable as |
4 |
| an indemnity
for a terminal illness;
|
5 |
| (R) An amount equal to the amount of any federal or |
6 |
| State bonus paid
to veterans of the Persian Gulf War;
|
7 |
| (S) An amount, to the extent included in adjusted |
8 |
| gross income, equal
to the amount of a contribution |
9 |
| made in the taxable year on behalf of the
taxpayer to a |
10 |
| medical care savings account established under the |
11 |
| Medical Care
Savings Account Act or the Medical Care |
12 |
| Savings Account Act of 2000 to the
extent the |
13 |
| contribution is accepted by the account
administrator |
14 |
| as provided in that Act;
|
15 |
| (T) An amount, to the extent included in adjusted |
16 |
| gross income, equal to
the amount of interest earned in |
17 |
| the taxable year on a medical care savings
account |
18 |
| established under the Medical Care Savings Account Act |
19 |
| or the Medical
Care Savings Account Act of 2000 on |
20 |
| behalf of the
taxpayer, other than interest added |
21 |
| pursuant to item (D-5) of this paragraph
(2);
|
22 |
| (U) For one taxable year beginning on or after |
23 |
| January 1,
1994, an
amount equal to the total amount of |
24 |
| tax imposed and paid under subsections (a)
and (b) of |
25 |
| Section 201 of this Act on grant amounts received by |
26 |
| the taxpayer
under the Nursing Home Grant Assistance |
|
|
|
09600SB1912ham002 |
- 107 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| Act during the taxpayer's taxable years
1992 and 1993;
|
2 |
| (V) Beginning with tax years ending on or after |
3 |
| December 31, 1995 and
ending with tax years ending on |
4 |
| or before December 31, 2004, an amount equal to
the |
5 |
| amount paid by a taxpayer who is a
self-employed |
6 |
| taxpayer, a partner of a partnership, or a
shareholder |
7 |
| in a Subchapter S corporation for health insurance or |
8 |
| long-term
care insurance for that taxpayer or that |
9 |
| taxpayer's spouse or dependents, to
the extent that the |
10 |
| amount paid for that health insurance or long-term care
|
11 |
| insurance may be deducted under Section 213 of the |
12 |
| Internal Revenue Code of
1986, has not been deducted on |
13 |
| the federal income tax return of the taxpayer,
and does |
14 |
| not exceed the taxable income attributable to that |
15 |
| taxpayer's income,
self-employment income, or |
16 |
| Subchapter S corporation income; except that no
|
17 |
| deduction shall be allowed under this item (V) if the |
18 |
| taxpayer is eligible to
participate in any health |
19 |
| insurance or long-term care insurance plan of an
|
20 |
| employer of the taxpayer or the taxpayer's
spouse. The |
21 |
| amount of the health insurance and long-term care |
22 |
| insurance
subtracted under this item (V) shall be |
23 |
| determined by multiplying total
health insurance and |
24 |
| long-term care insurance premiums paid by the taxpayer
|
25 |
| times a number that represents the fractional |
26 |
| percentage of eligible medical
expenses under Section |
|
|
|
09600SB1912ham002 |
- 108 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| 213 of the Internal Revenue Code of 1986 not actually
|
2 |
| deducted on the taxpayer's federal income tax return;
|
3 |
| (W) For taxable years beginning on or after January |
4 |
| 1, 1998,
all amounts included in the taxpayer's federal |
5 |
| gross income
in the taxable year from amounts converted |
6 |
| from a regular IRA to a Roth IRA.
This paragraph is |
7 |
| exempt from the provisions of Section
250;
|
8 |
| (X) For taxable year 1999 and thereafter, an amount |
9 |
| equal to the
amount of any (i) distributions, to the |
10 |
| extent includible in gross income for
federal income |
11 |
| tax purposes, made to the taxpayer because of his or |
12 |
| her status
as a victim of persecution for racial or |
13 |
| religious reasons by Nazi Germany or
any other Axis |
14 |
| regime or as an heir of the victim and (ii) items
of |
15 |
| income, to the extent
includible in gross income for |
16 |
| federal income tax purposes, attributable to,
derived |
17 |
| from or in any way related to assets stolen from, |
18 |
| hidden from, or
otherwise lost to a victim of
|
19 |
| persecution for racial or religious reasons by Nazi |
20 |
| Germany or any other Axis
regime immediately prior to, |
21 |
| during, and immediately after World War II,
including, |
22 |
| but
not limited to, interest on the proceeds receivable |
23 |
| as insurance
under policies issued to a victim of |
24 |
| persecution for racial or religious
reasons
by Nazi |
25 |
| Germany or any other Axis regime by European insurance |
26 |
| companies
immediately prior to and during World War II;
|
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| provided, however, this subtraction from federal |
2 |
| adjusted gross income does not
apply to assets acquired |
3 |
| with such assets or with the proceeds from the sale of
|
4 |
| such assets; provided, further, this paragraph shall |
5 |
| only apply to a taxpayer
who was the first recipient of |
6 |
| such assets after their recovery and who is a
victim of |
7 |
| persecution for racial or religious reasons
by Nazi |
8 |
| Germany or any other Axis regime or as an heir of the |
9 |
| victim. The
amount of and the eligibility for any |
10 |
| public assistance, benefit, or
similar entitlement is |
11 |
| not affected by the inclusion of items (i) and (ii) of
|
12 |
| this paragraph in gross income for federal income tax |
13 |
| purposes.
This paragraph is exempt from the provisions |
14 |
| of Section 250;
|
15 |
| (Y) For taxable years beginning on or after January |
16 |
| 1, 2002
and ending
on or before December 31, 2004, |
17 |
| moneys contributed in the taxable year to a College |
18 |
| Savings Pool account under
Section 16.5 of the State |
19 |
| Treasurer Act, except that amounts excluded from
gross |
20 |
| income under Section 529(c)(3)(C)(i) of the Internal |
21 |
| Revenue Code
shall not be considered moneys |
22 |
| contributed under this subparagraph (Y). For taxable |
23 |
| years beginning on or after January 1, 2005, a maximum |
24 |
| of $10,000
contributed
in the
taxable year to (i) a |
25 |
| College Savings Pool account under Section 16.5 of the
|
26 |
| State
Treasurer Act or (ii) the Illinois Prepaid |
|
|
|
09600SB1912ham002 |
- 110 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| Tuition Trust Fund,
except that
amounts excluded from |
2 |
| gross income under Section 529(c)(3)(C)(i) of the
|
3 |
| Internal
Revenue Code shall not be considered moneys |
4 |
| contributed under this subparagraph
(Y). This
|
5 |
| subparagraph (Y) is exempt from the provisions of |
6 |
| Section 250;
|
7 |
| (Z) For taxable years 2001 and thereafter, for the |
8 |
| taxable year in
which the bonus depreciation deduction
|
9 |
| is taken on the taxpayer's federal income tax return |
10 |
| under
subsection (k) of Section 168 of the Internal |
11 |
| Revenue Code and for each
applicable taxable year |
12 |
| thereafter, an amount equal to "x", where:
|
13 |
| (1) "y" equals the amount of the depreciation |
14 |
| deduction taken for the
taxable year
on the |
15 |
| taxpayer's federal income tax return on property |
16 |
| for which the bonus
depreciation deduction
was |
17 |
| taken in any year under subsection (k) of Section |
18 |
| 168 of the Internal
Revenue Code, but not including |
19 |
| the bonus depreciation deduction;
|
20 |
| (2) for taxable years ending on or before |
21 |
| December 31, 2005, "x" equals "y" multiplied by 30 |
22 |
| and then divided by 70 (or "y"
multiplied by |
23 |
| 0.429); and |
24 |
| (3) for taxable years ending after December |
25 |
| 31, 2005: |
26 |
| (i) for property on which a bonus |
|
|
|
09600SB1912ham002 |
- 111 - |
LRB096 11225 RCE 28294 a |
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|
1 |
| depreciation deduction of 30% of the adjusted |
2 |
| basis was taken, "x" equals "y" multiplied by |
3 |
| 30 and then divided by 70 (or "y"
multiplied by |
4 |
| 0.429); and |
5 |
| (ii) for property on which a bonus |
6 |
| depreciation deduction of 50% of the adjusted |
7 |
| basis was taken, "x" equals "y" multiplied by |
8 |
| 1.0.
|
9 |
| The aggregate amount deducted under this |
10 |
| subparagraph in all taxable
years for any one piece of |
11 |
| property may not exceed the amount of the bonus
|
12 |
| depreciation deduction
taken on that property on the |
13 |
| taxpayer's federal income tax return under
subsection |
14 |
| (k) of Section 168 of the Internal Revenue Code. This |
15 |
| subparagraph (Z) is exempt from the provisions of |
16 |
| Section 250;
|
17 |
| (AA) If the taxpayer sells, transfers, abandons, |
18 |
| or otherwise disposes of
property for which the |
19 |
| taxpayer was required in any taxable year to make an
|
20 |
| addition modification under subparagraph (D-15), then |
21 |
| an amount equal to that
addition modification.
|
22 |
| If the taxpayer continues to own property through |
23 |
| the last day of the last tax year for which the |
24 |
| taxpayer may claim a depreciation deduction for |
25 |
| federal income tax purposes and for which the taxpayer |
26 |
| was required in any taxable year to make an addition |
|
|
|
09600SB1912ham002 |
- 112 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| modification under subparagraph (D-15), then an amount |
2 |
| equal to that addition modification.
|
3 |
| The taxpayer is allowed to take the deduction under |
4 |
| this subparagraph
only once with respect to any one |
5 |
| piece of property. |
6 |
| This subparagraph (AA) is exempt from the |
7 |
| provisions of Section 250;
|
8 |
| (BB) Any amount included in adjusted gross income, |
9 |
| other
than
salary,
received by a driver in a |
10 |
| ridesharing arrangement using a motor vehicle;
|
11 |
| (CC) The amount of (i) any interest income (net of |
12 |
| the deductions allocable thereto) taken into account |
13 |
| for the taxable year with respect to a transaction with |
14 |
| a taxpayer that is required to make an addition |
15 |
| modification with respect to such transaction under |
16 |
| Section 203(a)(2)(D-17), 203(b)(2)(E-12), |
17 |
| 203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed |
18 |
| the amount of that addition modification, and
(ii) any |
19 |
| income from intangible property (net of the deductions |
20 |
| allocable thereto) taken into account for the taxable |
21 |
| year with respect to a transaction with a taxpayer that |
22 |
| is required to make an addition modification with |
23 |
| respect to such transaction under Section |
24 |
| 203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or |
25 |
| 203(d)(2)(D-8), but not to exceed the amount of that |
26 |
| addition modification. This subparagraph (CC) is |
|
|
|
09600SB1912ham002 |
- 113 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| exempt from the provisions of Section 250; |
2 |
| (DD) An amount equal to the interest income taken |
3 |
| into account for the taxable year (net of the |
4 |
| deductions allocable thereto) with respect to |
5 |
| transactions with (i) a foreign person who would be a |
6 |
| member of the taxpayer's unitary business group but for |
7 |
| the fact that the foreign person's business activity |
8 |
| outside the United States is 80% or more of that |
9 |
| person's total business activity and (ii) for taxable |
10 |
| years ending on or after December 31, 2008, to a person |
11 |
| who would be a member of the same unitary business |
12 |
| group but for the fact that the person is prohibited |
13 |
| under Section 1501(a)(27) from being included in the |
14 |
| unitary business group because he or she is ordinarily |
15 |
| required to apportion business income under different |
16 |
| subsections of Section 304, but not to exceed the |
17 |
| addition modification required to be made for the same |
18 |
| taxable year under Section 203(a)(2)(D-17) for |
19 |
| interest paid, accrued, or incurred, directly or |
20 |
| indirectly, to the same person. This subparagraph (DD) |
21 |
| is exempt from the provisions of Section 250; and |
22 |
| (EE) An amount equal to the income from intangible |
23 |
| property taken into account for the taxable year (net |
24 |
| of the deductions allocable thereto) with respect to |
25 |
| transactions with (i) a foreign person who would be a |
26 |
| member of the taxpayer's unitary business group but for |
|
|
|
09600SB1912ham002 |
- 114 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| the fact that the foreign person's business activity |
2 |
| outside the United States is 80% or more of that |
3 |
| person's total business activity and (ii) for taxable |
4 |
| years ending on or after December 31, 2008, to a person |
5 |
| who would be a member of the same unitary business |
6 |
| group but for the fact that the person is prohibited |
7 |
| under Section 1501(a)(27) from being included in the |
8 |
| unitary business group because he or she is ordinarily |
9 |
| required to apportion business income under different |
10 |
| subsections of Section 304, but not to exceed the |
11 |
| addition modification required to be made for the same |
12 |
| taxable year under Section 203(a)(2)(D-18) for |
13 |
| intangible expenses and costs paid, accrued, or |
14 |
| incurred, directly or indirectly, to the same foreign |
15 |
| person. This subparagraph (EE) is exempt from the |
16 |
| provisions of Section 250.
|
17 |
| (b) Corporations.
|
18 |
| (1) In general. In the case of a corporation, base |
19 |
| income means an
amount equal to the taxpayer's taxable |
20 |
| income for the taxable year as
modified by paragraph (2).
|
21 |
| (2) Modifications. The taxable income referred to in |
22 |
| paragraph (1)
shall be modified by adding thereto the sum |
23 |
| of the following amounts:
|
24 |
| (A) An amount equal to all amounts paid or accrued |
25 |
| to the taxpayer
as interest and all distributions |
|
|
|
09600SB1912ham002 |
- 115 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| received from regulated investment
companies during |
2 |
| the taxable year to the extent excluded from gross
|
3 |
| income in the computation of taxable income;
|
4 |
| (B) An amount equal to the amount of tax imposed by |
5 |
| this Act to the
extent deducted from gross income in |
6 |
| the computation of taxable income
for the taxable year;
|
7 |
| (C) In the case of a regulated investment company, |
8 |
| an amount equal to
the excess of (i) the net long-term |
9 |
| capital gain for the taxable year, over
(ii) the amount |
10 |
| of the capital gain dividends designated as such in |
11 |
| accordance
with Section 852(b)(3)(C) of the Internal |
12 |
| Revenue Code and any amount
designated under Section |
13 |
| 852(b)(3)(D) of the Internal Revenue Code,
|
14 |
| attributable to the taxable year (this amendatory Act |
15 |
| of 1995
(Public Act 89-89) is declarative of existing |
16 |
| law and is not a new
enactment);
|
17 |
| (D) The amount of any net operating loss deduction |
18 |
| taken in arriving
at taxable income, other than a net |
19 |
| operating loss carried forward from a
taxable year |
20 |
| ending prior to December 31, 1986;
|
21 |
| (E) For taxable years in which a net operating loss |
22 |
| carryback or
carryforward from a taxable year ending |
23 |
| prior to December 31, 1986 is an
element of taxable |
24 |
| income under paragraph (1) of subsection (e) or
|
25 |
| subparagraph (E) of paragraph (2) of subsection (e), |
26 |
| the amount by which
addition modifications other than |
|
|
|
09600SB1912ham002 |
- 116 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| those provided by this subparagraph (E)
exceeded |
2 |
| subtraction modifications in such earlier taxable |
3 |
| year, with the
following limitations applied in the |
4 |
| order that they are listed:
|
5 |
| (i) the addition modification relating to the |
6 |
| net operating loss
carried back or forward to the |
7 |
| taxable year from any taxable year ending
prior to |
8 |
| December 31, 1986 shall be reduced by the amount of |
9 |
| addition
modification under this subparagraph (E) |
10 |
| which related to that net operating
loss and which |
11 |
| was taken into account in calculating the base |
12 |
| income of an
earlier taxable year, and
|
13 |
| (ii) the addition modification relating to the |
14 |
| net operating loss
carried back or forward to the |
15 |
| taxable year from any taxable year ending
prior to |
16 |
| December 31, 1986 shall not exceed the amount of |
17 |
| such carryback or
carryforward;
|
18 |
| For taxable years in which there is a net operating |
19 |
| loss carryback or
carryforward from more than one other |
20 |
| taxable year ending prior to December
31, 1986, the |
21 |
| addition modification provided in this subparagraph |
22 |
| (E) shall
be the sum of the amounts computed |
23 |
| independently under the preceding
provisions of this |
24 |
| subparagraph (E) for each such taxable year;
|
25 |
| (E-5) For taxable years ending after December 31, |
26 |
| 1997, an
amount equal to any eligible remediation costs |
|
|
|
09600SB1912ham002 |
- 117 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| that the corporation
deducted in computing adjusted |
2 |
| gross income and for which the
corporation claims a |
3 |
| credit under subsection (l) of Section 201;
|
4 |
| (E-10) For taxable years 2001 and thereafter, an |
5 |
| amount equal to the
bonus depreciation deduction taken |
6 |
| on the taxpayer's federal income tax return for the |
7 |
| taxable
year under subsection (k) of Section 168 of the |
8 |
| Internal Revenue Code;
|
9 |
| (E-11) If the taxpayer sells, transfers, abandons, |
10 |
| or otherwise disposes of property for which the |
11 |
| taxpayer was required in any taxable year to
make an |
12 |
| addition modification under subparagraph (E-10), then |
13 |
| an amount equal
to the aggregate amount of the |
14 |
| deductions taken in all taxable
years under |
15 |
| subparagraph (T) with respect to that property.
|
16 |
| If the taxpayer continues to own property through |
17 |
| the last day of the last tax year for which the |
18 |
| taxpayer may claim a depreciation deduction for |
19 |
| federal income tax purposes and for which the taxpayer |
20 |
| was allowed in any taxable year to make a subtraction |
21 |
| modification under subparagraph (T), then an amount |
22 |
| equal to that subtraction modification.
|
23 |
| The taxpayer is required to make the addition |
24 |
| modification under this
subparagraph
only once with |
25 |
| respect to any one piece of property;
|
26 |
| (E-12) An amount equal to the amount otherwise |
|
|
|
09600SB1912ham002 |
- 118 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| allowed as a deduction in computing base income for |
2 |
| interest paid, accrued, or incurred, directly or |
3 |
| indirectly, (i) for taxable years ending on or after |
4 |
| December 31, 2004, to a foreign person who would be a |
5 |
| member of the same unitary business group but for the |
6 |
| fact the foreign person's business activity outside |
7 |
| the United States is 80% or more of the foreign |
8 |
| person's total business activity and (ii) for taxable |
9 |
| years ending on or after December 31, 2008, to a person |
10 |
| who would be a member of the same unitary business |
11 |
| group but for the fact that the person is prohibited |
12 |
| under Section 1501(a)(27) from being included in the |
13 |
| unitary business group because he or she is ordinarily |
14 |
| required to apportion business income under different |
15 |
| subsections of Section 304. The addition modification |
16 |
| required by this subparagraph shall be reduced to the |
17 |
| extent that dividends were included in base income of |
18 |
| the unitary group for the same taxable year and |
19 |
| received by the taxpayer or by a member of the |
20 |
| taxpayer's unitary business group (including amounts |
21 |
| included in gross income pursuant to Sections 951 |
22 |
| through 964 of the Internal Revenue Code and amounts |
23 |
| included in gross income under Section 78 of the |
24 |
| Internal Revenue Code) with respect to the stock of the |
25 |
| same person to whom the interest was paid, accrued, or |
26 |
| incurred.
|
|
|
|
09600SB1912ham002 |
- 119 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| This paragraph shall not apply to the following:
|
2 |
| (i) an item of interest paid, accrued, or |
3 |
| incurred, directly or indirectly, to a person who |
4 |
| is subject in a foreign country or state, other |
5 |
| than a state which requires mandatory unitary |
6 |
| reporting, to a tax on or measured by net income |
7 |
| with respect to such interest; or |
8 |
| (ii) an item of interest paid, accrued, or |
9 |
| incurred, directly or indirectly, to a person if |
10 |
| the taxpayer can establish, based on a |
11 |
| preponderance of the evidence, both of the |
12 |
| following: |
13 |
| (a) the person, during the same taxable |
14 |
| year, paid, accrued, or incurred, the interest |
15 |
| to a person that is not a related member, and |
16 |
| (b) the transaction giving rise to the |
17 |
| interest expense between the taxpayer and the |
18 |
| person did not have as a principal purpose the |
19 |
| avoidance of Illinois income tax, and is paid |
20 |
| pursuant to a contract or agreement that |
21 |
| reflects an arm's-length interest rate and |
22 |
| terms; or
|
23 |
| (iii) the taxpayer can establish, based on |
24 |
| clear and convincing evidence, that the interest |
25 |
| paid, accrued, or incurred relates to a contract or |
26 |
| agreement entered into at arm's-length rates and |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
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| terms and the principal purpose for the payment is |
2 |
| not federal or Illinois tax avoidance; or
|
3 |
| (iv) an item of interest paid, accrued, or |
4 |
| incurred, directly or indirectly, to a person if |
5 |
| the taxpayer establishes by clear and convincing |
6 |
| evidence that the adjustments are unreasonable; or |
7 |
| if the taxpayer and the Director agree in writing |
8 |
| to the application or use of an alternative method |
9 |
| of apportionment under Section 304(f).
|
10 |
| Nothing in this subsection shall preclude the |
11 |
| Director from making any other adjustment |
12 |
| otherwise allowed under Section 404 of this Act for |
13 |
| any tax year beginning after the effective date of |
14 |
| this amendment provided such adjustment is made |
15 |
| pursuant to regulation adopted by the Department |
16 |
| and such regulations provide methods and standards |
17 |
| by which the Department will utilize its authority |
18 |
| under Section 404 of this Act;
|
19 |
| (E-13) An amount equal to the amount of intangible |
20 |
| expenses and costs otherwise allowed as a deduction in |
21 |
| computing base income, and that were paid, accrued, or |
22 |
| incurred, directly or indirectly, (i) for taxable |
23 |
| years ending on or after December 31, 2004, to a |
24 |
| foreign person who would be a member of the same |
25 |
| unitary business group but for the fact that the |
26 |
| foreign person's business activity outside the United |
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09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
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| States is 80% or more of that person's total business |
2 |
| activity and (ii) for taxable years ending on or after |
3 |
| December 31, 2008, to a person who would be a member of |
4 |
| the same unitary business group but for the fact that |
5 |
| the person is prohibited under Section 1501(a)(27) |
6 |
| from being included in the unitary business group |
7 |
| because he or she is ordinarily required to apportion |
8 |
| business income under different subsections of Section |
9 |
| 304. The addition modification required by this |
10 |
| subparagraph shall be reduced to the extent that |
11 |
| dividends were included in base income of the unitary |
12 |
| group for the same taxable year and received by the |
13 |
| taxpayer or by a member of the taxpayer's unitary |
14 |
| business group (including amounts included in gross |
15 |
| income pursuant to Sections 951 through 964 of the |
16 |
| Internal Revenue Code and amounts included in gross |
17 |
| income under Section 78 of the Internal Revenue Code) |
18 |
| with respect to the stock of the same person to whom |
19 |
| the intangible expenses and costs were directly or |
20 |
| indirectly paid, incurred, or accrued. The preceding |
21 |
| sentence shall not apply to the extent that the same |
22 |
| dividends caused a reduction to the addition |
23 |
| modification required under Section 203(b)(2)(E-12) of |
24 |
| this Act.
As used in this subparagraph, the term |
25 |
| "intangible expenses and costs" includes (1) expenses, |
26 |
| losses, and costs for, or related to, the direct or |
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09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
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| indirect acquisition, use, maintenance or management, |
2 |
| ownership, sale, exchange, or any other disposition of |
3 |
| intangible property; (2) losses incurred, directly or |
4 |
| indirectly, from factoring transactions or discounting |
5 |
| transactions; (3) royalty, patent, technical, and |
6 |
| copyright fees; (4) licensing fees; and (5) other |
7 |
| similar expenses and costs.
For purposes of this |
8 |
| subparagraph, "intangible property" includes patents, |
9 |
| patent applications, trade names, trademarks, service |
10 |
| marks, copyrights, mask works, trade secrets, and |
11 |
| similar types of intangible assets. |
12 |
| This paragraph shall not apply to the following: |
13 |
| (i) any item of intangible expenses or costs |
14 |
| paid, accrued, or incurred, directly or |
15 |
| indirectly, from a transaction with a person who is |
16 |
| subject in a foreign country or state, other than a |
17 |
| state which requires mandatory unitary reporting, |
18 |
| to a tax on or measured by net income with respect |
19 |
| to such item; or |
20 |
| (ii) any item of intangible expense or cost |
21 |
| paid, accrued, or incurred, directly or |
22 |
| indirectly, if the taxpayer can establish, based |
23 |
| on a preponderance of the evidence, both of the |
24 |
| following: |
25 |
| (a) the person during the same taxable |
26 |
| year paid, accrued, or incurred, the |
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|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
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| intangible expense or cost to a person that is |
2 |
| not a related member, and |
3 |
| (b) the transaction giving rise to the |
4 |
| intangible expense or cost between the |
5 |
| taxpayer and the person did not have as a |
6 |
| principal purpose the avoidance of Illinois |
7 |
| income tax, and is paid pursuant to a contract |
8 |
| or agreement that reflects arm's-length terms; |
9 |
| or |
10 |
| (iii) any item of intangible expense or cost |
11 |
| paid, accrued, or incurred, directly or |
12 |
| indirectly, from a transaction with a person if the |
13 |
| taxpayer establishes by clear and convincing |
14 |
| evidence, that the adjustments are unreasonable; |
15 |
| or if the taxpayer and the Director agree in |
16 |
| writing to the application or use of an alternative |
17 |
| method of apportionment under Section 304(f);
|
18 |
| Nothing in this subsection shall preclude the |
19 |
| Director from making any other adjustment |
20 |
| otherwise allowed under Section 404 of this Act for |
21 |
| any tax year beginning after the effective date of |
22 |
| this amendment provided such adjustment is made |
23 |
| pursuant to regulation adopted by the Department |
24 |
| and such regulations provide methods and standards |
25 |
| by which the Department will utilize its authority |
26 |
| under Section 404 of this Act;
|
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09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
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| (E-14) For taxable years ending on or after |
2 |
| December 31, 2008, an amount equal to the amount of |
3 |
| insurance premium expenses and costs otherwise allowed |
4 |
| as a deduction in computing base income, and that were |
5 |
| paid, accrued, or incurred, directly or indirectly, to |
6 |
| a person who would be a member of the same unitary |
7 |
| business group but for the fact that the person is |
8 |
| prohibited under Section 1501(a)(27) from being |
9 |
| included in the unitary business group because he or |
10 |
| she is ordinarily required to apportion business |
11 |
| income under different subsections of Section 304. The |
12 |
| addition modification required by this subparagraph |
13 |
| shall be reduced to the extent that dividends were |
14 |
| included in base income of the unitary group for the |
15 |
| same taxable year and received by the taxpayer or by a |
16 |
| member of the taxpayer's unitary business group |
17 |
| (including amounts included in gross income under |
18 |
| Sections 951 through 964 of the Internal Revenue Code |
19 |
| and amounts included in gross income under Section 78 |
20 |
| of the Internal Revenue Code) with respect to the stock |
21 |
| of the same person to whom the premiums and costs were |
22 |
| directly or indirectly paid, incurred, or accrued. The |
23 |
| preceding sentence does not apply to the extent that |
24 |
| the same dividends caused a reduction to the addition |
25 |
| modification required under Section 203(b)(2)(E-12) or |
26 |
| Section 203(b)(2)(E-13) of this Act;
|
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09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
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| (E-15) For taxable years beginning after December |
2 |
| 31, 2008, any deduction for dividends paid by a captive |
3 |
| real estate investment trust that is allowed to a real |
4 |
| estate investment trust under Section 857(b)(2)(B) of |
5 |
| the Internal Revenue Code for dividends paid;
|
6 |
| and by deducting from the total so obtained the sum of the |
7 |
| following
amounts:
|
8 |
| (F) An amount equal to the amount of any tax |
9 |
| imposed by this Act
which was refunded to the taxpayer |
10 |
| and included in such total for the
taxable year;
|
11 |
| (G) An amount equal to any amount included in such |
12 |
| total under
Section 78 of the Internal Revenue Code;
|
13 |
| (H) In the case of a regulated investment company, |
14 |
| an amount equal
to the amount of exempt interest |
15 |
| dividends as defined in subsection (b)
(5) of Section |
16 |
| 852 of the Internal Revenue Code, paid to shareholders
|
17 |
| for the taxable year;
|
18 |
| (I) With the exception of any amounts subtracted |
19 |
| under subparagraph
(J),
an amount equal to the sum of |
20 |
| all amounts disallowed as
deductions by (i) Sections |
21 |
| 171(a) (2), and 265(a)(2) and amounts disallowed as
|
22 |
| interest expense by Section 291(a)(3) of the Internal |
23 |
| Revenue Code, as now
or hereafter amended, and all |
24 |
| amounts of expenses allocable to interest and
|
25 |
| disallowed as deductions by Section 265(a)(1) of the |
26 |
| Internal Revenue Code,
as now or hereafter amended;
and |
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09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
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| (ii) for taxable years
ending on or after August 13, |
2 |
| 1999, Sections
171(a)(2), 265,
280C, 291(a)(3), and |
3 |
| 832(b)(5)(B)(i) of the Internal Revenue Code; the
|
4 |
| provisions of this
subparagraph are exempt from the |
5 |
| provisions of Section 250;
|
6 |
| (J) An amount equal to all amounts included in such |
7 |
| total which are
exempt from taxation by this State |
8 |
| either by reason of its statutes or
Constitution
or by |
9 |
| reason of the Constitution, treaties or statutes of the |
10 |
| United States;
provided that, in the case of any |
11 |
| statute of this State that exempts income
derived from |
12 |
| bonds or other obligations from the tax imposed under |
13 |
| this Act,
the amount exempted shall be the interest net |
14 |
| of bond premium amortization;
|
15 |
| (K) An amount equal to those dividends included in |
16 |
| such total
which were paid by a corporation which |
17 |
| conducts
business operations in an Enterprise Zone or |
18 |
| zones created under
the Illinois Enterprise Zone Act or |
19 |
| a River Edge Redevelopment Zone or zones created under |
20 |
| the River Edge Redevelopment Zone Act and conducts |
21 |
| substantially all of its
operations in an Enterprise |
22 |
| Zone or zones or a River Edge Redevelopment Zone or |
23 |
| zones. This subparagraph (K) is exempt from the |
24 |
| provisions of Section 250;
|
25 |
| (L) An amount equal to those dividends included in |
26 |
| such total that
were paid by a corporation that |
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09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
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| conducts business operations in a federally
designated |
2 |
| Foreign Trade Zone or Sub-Zone and that is designated a |
3 |
| High Impact
Business located in Illinois; provided |
4 |
| that dividends eligible for the
deduction provided in |
5 |
| subparagraph (K) of paragraph 2 of this subsection
|
6 |
| shall not be eligible for the deduction provided under |
7 |
| this subparagraph
(L);
|
8 |
| (M) For any taxpayer that is a financial |
9 |
| organization within the meaning
of Section 304(c) of |
10 |
| this Act, an amount included in such total as interest
|
11 |
| income from a loan or loans made by such taxpayer to a |
12 |
| borrower, to the extent
that such a loan is secured by |
13 |
| property which is eligible for the Enterprise
Zone |
14 |
| Investment Credit or the River Edge Redevelopment Zone |
15 |
| Investment Credit. To determine the portion of a loan |
16 |
| or loans that is
secured by property eligible for a |
17 |
| Section 201(f) investment
credit to the borrower, the |
18 |
| entire principal amount of the loan or loans
between |
19 |
| the taxpayer and the borrower should be divided into |
20 |
| the basis of the
Section 201(f) investment credit |
21 |
| property which secures the
loan or loans, using for |
22 |
| this purpose the original basis of such property on
the |
23 |
| date that it was placed in service in the
Enterprise |
24 |
| Zone or the River Edge Redevelopment Zone. The |
25 |
| subtraction modification available to taxpayer in any
|
26 |
| year under this subsection shall be that portion of the |
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09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
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| total interest paid
by the borrower with respect to |
2 |
| such loan attributable to the eligible
property as |
3 |
| calculated under the previous sentence. This |
4 |
| subparagraph (M) is exempt from the provisions of |
5 |
| Section 250;
|
6 |
| (M-1) For any taxpayer that is a financial |
7 |
| organization within the
meaning of Section 304(c) of |
8 |
| this Act, an amount included in such total as
interest |
9 |
| income from a loan or loans made by such taxpayer to a |
10 |
| borrower,
to the extent that such a loan is secured by |
11 |
| property which is eligible for
the High Impact Business |
12 |
| Investment Credit. To determine the portion of a
loan |
13 |
| or loans that is secured by property eligible for a |
14 |
| Section 201(h) investment credit to the borrower, the |
15 |
| entire principal amount of
the loan or loans between |
16 |
| the taxpayer and the borrower should be divided into
|
17 |
| the basis of the Section 201(h) investment credit |
18 |
| property which
secures the loan or loans, using for |
19 |
| this purpose the original basis of such
property on the |
20 |
| date that it was placed in service in a federally |
21 |
| designated
Foreign Trade Zone or Sub-Zone located in |
22 |
| Illinois. No taxpayer that is
eligible for the |
23 |
| deduction provided in subparagraph (M) of paragraph |
24 |
| (2) of
this subsection shall be eligible for the |
25 |
| deduction provided under this
subparagraph (M-1). The |
26 |
| subtraction modification available to taxpayers in
any |
|
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09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
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| year under this subsection shall be that portion of the |
2 |
| total interest
paid by the borrower with respect to |
3 |
| such loan attributable to the eligible
property as |
4 |
| calculated under the previous sentence;
|
5 |
| (N) Two times any contribution made during the |
6 |
| taxable year to a
designated zone organization to the |
7 |
| extent that the contribution (i)
qualifies as a |
8 |
| charitable contribution under subsection (c) of |
9 |
| Section 170
of the Internal Revenue Code and (ii) must, |
10 |
| by its terms, be used for a
project approved by the |
11 |
| Department of Commerce and Economic Opportunity under |
12 |
| Section 11 of the Illinois Enterprise Zone Act or under |
13 |
| Section 10-10 of the River Edge Redevelopment Zone Act. |
14 |
| This subparagraph (N) is exempt from the provisions of |
15 |
| Section 250;
|
16 |
| (O) An amount equal to: (i) 85% for taxable years |
17 |
| ending on or before
December 31, 1992, or, a percentage |
18 |
| equal to the percentage allowable under
Section |
19 |
| 243(a)(1) of the Internal Revenue Code of 1986 for |
20 |
| taxable years ending
after December 31, 1992, of the |
21 |
| amount by which dividends included in taxable
income |
22 |
| and received from a corporation that is not created or |
23 |
| organized under
the laws of the United States or any |
24 |
| state or political subdivision thereof,
including, for |
25 |
| taxable years ending on or after December 31, 1988, |
26 |
| dividends
received or deemed received or paid or deemed |
|
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09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
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| paid under Sections 951 through
964 of the Internal |
2 |
| Revenue Code, exceed the amount of the modification
|
3 |
| provided under subparagraph (G) of paragraph (2) of |
4 |
| this subsection (b) which
is related to such dividends, |
5 |
| and including, for taxable years ending on or after |
6 |
| December 31, 2008, dividends received from a captive |
7 |
| real estate investment trust; plus (ii) 100% of the |
8 |
| amount by which dividends,
included in taxable income |
9 |
| and received, including, for taxable years ending on
or |
10 |
| after December 31, 1988, dividends received or deemed |
11 |
| received or paid or
deemed paid under Sections 951 |
12 |
| through 964 of the Internal Revenue Code and including, |
13 |
| for taxable years ending on or after December 31, 2008, |
14 |
| dividends received from a captive real estate |
15 |
| investment trust, from
any such corporation specified |
16 |
| in clause (i) that would but for the provisions
of |
17 |
| Section 1504 (b) (3) of the Internal Revenue Code be |
18 |
| treated as a member of
the affiliated group which |
19 |
| includes the dividend recipient, exceed the amount
of |
20 |
| the modification provided under subparagraph (G) of |
21 |
| paragraph (2) of this
subsection (b) which is related |
22 |
| to such dividends. This subparagraph (O) is exempt from |
23 |
| the provisions of Section 250 of this Act;
|
24 |
| (P) An amount equal to any contribution made to a |
25 |
| job training project
established pursuant to the Tax |
26 |
| Increment Allocation Redevelopment Act;
|
|
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|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
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| (Q) An amount equal to the amount of the deduction |
2 |
| used to compute the
federal income tax credit for |
3 |
| restoration of substantial amounts held under
claim of |
4 |
| right for the taxable year pursuant to Section 1341 of |
5 |
| the
Internal Revenue Code of 1986;
|
6 |
| (R) On and after July 20, 1999, in the case of an |
7 |
| attorney-in-fact with respect to whom an
interinsurer |
8 |
| or a reciprocal insurer has made the election under |
9 |
| Section 835 of
the Internal Revenue Code, 26 U.S.C. |
10 |
| 835, an amount equal to the excess, if
any, of the |
11 |
| amounts paid or incurred by that interinsurer or |
12 |
| reciprocal insurer
in the taxable year to the |
13 |
| attorney-in-fact over the deduction allowed to that
|
14 |
| interinsurer or reciprocal insurer with respect to the |
15 |
| attorney-in-fact under
Section 835(b) of the Internal |
16 |
| Revenue Code for the taxable year; the provisions of |
17 |
| this subparagraph are exempt from the provisions of |
18 |
| Section 250;
|
19 |
| (S) For taxable years ending on or after December |
20 |
| 31, 1997, in the
case of a Subchapter
S corporation, an |
21 |
| amount equal to all amounts of income allocable to a
|
22 |
| shareholder subject to the Personal Property Tax |
23 |
| Replacement Income Tax imposed
by subsections (c) and |
24 |
| (d) of Section 201 of this Act, including amounts
|
25 |
| allocable to organizations exempt from federal income |
26 |
| tax by reason of Section
501(a) of the Internal Revenue |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
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| Code. This subparagraph (S) is exempt from
the |
2 |
| provisions of Section 250;
|
3 |
| (T) For taxable years 2001 and thereafter, for the |
4 |
| taxable year in
which the bonus depreciation deduction
|
5 |
| is taken on the taxpayer's federal income tax return |
6 |
| under
subsection (k) of Section 168 of the Internal |
7 |
| Revenue Code and for each
applicable taxable year |
8 |
| thereafter, an amount equal to "x", where:
|
9 |
| (1) "y" equals the amount of the depreciation |
10 |
| deduction taken for the
taxable year
on the |
11 |
| taxpayer's federal income tax return on property |
12 |
| for which the bonus
depreciation deduction
was |
13 |
| taken in any year under subsection (k) of Section |
14 |
| 168 of the Internal
Revenue Code, but not including |
15 |
| the bonus depreciation deduction;
|
16 |
| (2) for taxable years ending on or before |
17 |
| December 31, 2005, "x" equals "y" multiplied by 30 |
18 |
| and then divided by 70 (or "y"
multiplied by |
19 |
| 0.429); and |
20 |
| (3) for taxable years ending after December |
21 |
| 31, 2005: |
22 |
| (i) for property on which a bonus |
23 |
| depreciation deduction of 30% of the adjusted |
24 |
| basis was taken, "x" equals "y" multiplied by |
25 |
| 30 and then divided by 70 (or "y"
multiplied by |
26 |
| 0.429); and |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
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| (ii) for property on which a bonus |
2 |
| depreciation deduction of 50% of the adjusted |
3 |
| basis was taken, "x" equals "y" multiplied by |
4 |
| 1.0.
|
5 |
| The aggregate amount deducted under this |
6 |
| subparagraph in all taxable
years for any one piece of |
7 |
| property may not exceed the amount of the bonus
|
8 |
| depreciation deduction
taken on that property on the |
9 |
| taxpayer's federal income tax return under
subsection |
10 |
| (k) of Section 168 of the Internal Revenue Code. This |
11 |
| subparagraph (T) is exempt from the provisions of |
12 |
| Section 250;
|
13 |
| (U) If the taxpayer sells, transfers, abandons, or |
14 |
| otherwise disposes of
property for which the taxpayer |
15 |
| was required in any taxable year to make an
addition |
16 |
| modification under subparagraph (E-10), then an amount |
17 |
| equal to that
addition modification.
|
18 |
| If the taxpayer continues to own property through |
19 |
| the last day of the last tax year for which the |
20 |
| taxpayer may claim a depreciation deduction for |
21 |
| federal income tax purposes and for which the taxpayer |
22 |
| was required in any taxable year to make an addition |
23 |
| modification under subparagraph (E-10), then an amount |
24 |
| equal to that addition modification.
|
25 |
| The taxpayer is allowed to take the deduction under |
26 |
| this subparagraph
only once with respect to any one |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
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1 |
| piece of property. |
2 |
| This subparagraph (U) is exempt from the |
3 |
| provisions of Section 250;
|
4 |
| (V) The amount of: (i) any interest income (net of |
5 |
| the deductions allocable thereto) taken into account |
6 |
| for the taxable year with respect to a transaction with |
7 |
| a taxpayer that is required to make an addition |
8 |
| modification with respect to such transaction under |
9 |
| Section 203(a)(2)(D-17), 203(b)(2)(E-12), |
10 |
| 203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed |
11 |
| the amount of such addition modification,
(ii) any |
12 |
| income from intangible property (net of the deductions |
13 |
| allocable thereto) taken into account for the taxable |
14 |
| year with respect to a transaction with a taxpayer that |
15 |
| is required to make an addition modification with |
16 |
| respect to such transaction under Section |
17 |
| 203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or |
18 |
| 203(d)(2)(D-8), but not to exceed the amount of such |
19 |
| addition modification, and (iii) any insurance premium |
20 |
| income (net of deductions allocable thereto) taken |
21 |
| into account for the taxable year with respect to a |
22 |
| transaction with a taxpayer that is required to make an |
23 |
| addition modification with respect to such transaction |
24 |
| under Section 203(a)(2)(D-19), Section |
25 |
| 203(b)(2)(E-14), Section 203(c)(2)(G-14), or Section |
26 |
| 203(d)(2)(D-9), but not to exceed the amount of that |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
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|
1 |
| addition modification. This subparagraph (V) is exempt |
2 |
| from the provisions of Section 250;
|
3 |
| (W) An amount equal to the interest income taken |
4 |
| into account for the taxable year (net of the |
5 |
| deductions allocable thereto) with respect to |
6 |
| transactions with (i) a foreign person who would be a |
7 |
| member of the taxpayer's unitary business group but for |
8 |
| the fact that the foreign person's business activity |
9 |
| outside the United States is 80% or more of that |
10 |
| person's total business activity and (ii) for taxable |
11 |
| years ending on or after December 31, 2008, to a person |
12 |
| who would be a member of the same unitary business |
13 |
| group but for the fact that the person is prohibited |
14 |
| under Section 1501(a)(27) from being included in the |
15 |
| unitary business group because he or she is ordinarily |
16 |
| required to apportion business income under different |
17 |
| subsections of Section 304, but not to exceed the |
18 |
| addition modification required to be made for the same |
19 |
| taxable year under Section 203(b)(2)(E-12) for |
20 |
| interest paid, accrued, or incurred, directly or |
21 |
| indirectly, to the same person. This subparagraph (W) |
22 |
| is exempt from the provisions of Section 250; and
|
23 |
| (X) An amount equal to the income from intangible |
24 |
| property taken into account for the taxable year (net |
25 |
| of the deductions allocable thereto) with respect to |
26 |
| transactions with (i) a foreign person who would be a |
|
|
|
09600SB1912ham002 |
- 136 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| member of the taxpayer's unitary business group but for |
2 |
| the fact that the foreign person's business activity |
3 |
| outside the United States is 80% or more of that |
4 |
| person's total business activity and (ii) for taxable |
5 |
| years ending on or after December 31, 2008, to a person |
6 |
| who would be a member of the same unitary business |
7 |
| group but for the fact that the person is prohibited |
8 |
| under Section 1501(a)(27) from being included in the |
9 |
| unitary business group because he or she is ordinarily |
10 |
| required to apportion business income under different |
11 |
| subsections of Section 304, but not to exceed the |
12 |
| addition modification required to be made for the same |
13 |
| taxable year under Section 203(b)(2)(E-13) for |
14 |
| intangible expenses and costs paid, accrued, or |
15 |
| incurred, directly or indirectly, to the same foreign |
16 |
| person. This subparagraph (X) is exempt from the |
17 |
| provisions of Section 250.
(Y)
|
18 |
| (3) Special rule. For purposes of paragraph (2) (A), |
19 |
| "gross income"
in the case of a life insurance company, for |
20 |
| tax years ending on and after
December 31, 1994,
shall mean |
21 |
| the gross investment income for the taxable year.
|
22 |
| (c) Trusts and estates.
|
23 |
| (1) In general. In the case of a trust or estate, base |
24 |
| income means
an amount equal to the taxpayer's taxable |
25 |
| income for the taxable year as
modified by paragraph (2).
|
|
|
|
09600SB1912ham002 |
- 137 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| (2) Modifications. Subject to the provisions of |
2 |
| paragraph (3), the
taxable income referred to in paragraph |
3 |
| (1) shall be modified by adding
thereto the sum of the |
4 |
| following amounts:
|
5 |
| (A) An amount equal to all amounts paid or accrued |
6 |
| to the taxpayer
as interest or dividends during the |
7 |
| taxable year to the extent excluded
from gross income |
8 |
| in the computation of taxable income;
|
9 |
| (B) In the case of (i) an estate, $600; (ii) a |
10 |
| trust which, under
its governing instrument, is |
11 |
| required to distribute all of its income
currently, |
12 |
| $300; and (iii) any other trust, $100, but in each such |
13 |
| case,
only to the extent such amount was deducted in |
14 |
| the computation of
taxable income;
|
15 |
| (C) An amount equal to the amount of tax imposed by |
16 |
| this Act to the
extent deducted from gross income in |
17 |
| the computation of taxable income
for the taxable year;
|
18 |
| (D) The amount of any net operating loss deduction |
19 |
| taken in arriving at
taxable income, other than a net |
20 |
| operating loss carried forward from a
taxable year |
21 |
| ending prior to December 31, 1986;
|
22 |
| (E) For taxable years in which a net operating loss |
23 |
| carryback or
carryforward from a taxable year ending |
24 |
| prior to December 31, 1986 is an
element of taxable |
25 |
| income under paragraph (1) of subsection (e) or |
26 |
| subparagraph
(E) of paragraph (2) of subsection (e), |
|
|
|
09600SB1912ham002 |
- 138 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| the amount by which addition
modifications other than |
2 |
| those provided by this subparagraph (E) exceeded
|
3 |
| subtraction modifications in such taxable year, with |
4 |
| the following limitations
applied in the order that |
5 |
| they are listed:
|
6 |
| (i) the addition modification relating to the |
7 |
| net operating loss
carried back or forward to the |
8 |
| taxable year from any taxable year ending
prior to |
9 |
| December 31, 1986 shall be reduced by the amount of |
10 |
| addition
modification under this subparagraph (E) |
11 |
| which related to that net
operating loss and which |
12 |
| was taken into account in calculating the base
|
13 |
| income of an earlier taxable year, and
|
14 |
| (ii) the addition modification relating to the |
15 |
| net operating loss
carried back or forward to the |
16 |
| taxable year from any taxable year ending
prior to |
17 |
| December 31, 1986 shall not exceed the amount of |
18 |
| such carryback or
carryforward;
|
19 |
| For taxable years in which there is a net operating |
20 |
| loss carryback or
carryforward from more than one other |
21 |
| taxable year ending prior to December
31, 1986, the |
22 |
| addition modification provided in this subparagraph |
23 |
| (E) shall
be the sum of the amounts computed |
24 |
| independently under the preceding
provisions of this |
25 |
| subparagraph (E) for each such taxable year;
|
26 |
| (F) For taxable years ending on or after January 1, |
|
|
|
09600SB1912ham002 |
- 139 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| 1989, an amount
equal to the tax deducted pursuant to |
2 |
| Section 164 of the Internal Revenue
Code if the trust |
3 |
| or estate is claiming the same tax for purposes of the
|
4 |
| Illinois foreign tax credit under Section 601 of this |
5 |
| Act;
|
6 |
| (G) An amount equal to the amount of the capital |
7 |
| gain deduction
allowable under the Internal Revenue |
8 |
| Code, to the extent deducted from
gross income in the |
9 |
| computation of taxable income;
|
10 |
| (G-5) For taxable years ending after December 31, |
11 |
| 1997, an
amount equal to any eligible remediation costs |
12 |
| that the trust or estate
deducted in computing adjusted |
13 |
| gross income and for which the trust
or estate claims a |
14 |
| credit under subsection (l) of Section 201;
|
15 |
| (G-10) For taxable years 2001 and thereafter, an |
16 |
| amount equal to the
bonus depreciation deduction taken |
17 |
| on the taxpayer's federal income tax return for the |
18 |
| taxable
year under subsection (k) of Section 168 of the |
19 |
| Internal Revenue Code; and
|
20 |
| (G-11) If the taxpayer sells, transfers, abandons, |
21 |
| or otherwise disposes of property for which the |
22 |
| taxpayer was required in any taxable year to
make an |
23 |
| addition modification under subparagraph (G-10), then |
24 |
| an amount equal
to the aggregate amount of the |
25 |
| deductions taken in all taxable
years under |
26 |
| subparagraph (R) with respect to that property.
|
|
|
|
09600SB1912ham002 |
- 140 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| If the taxpayer continues to own property through |
2 |
| the last day of the last tax year for which the |
3 |
| taxpayer may claim a depreciation deduction for |
4 |
| federal income tax purposes and for which the taxpayer |
5 |
| was allowed in any taxable year to make a subtraction |
6 |
| modification under subparagraph (R), then an amount |
7 |
| equal to that subtraction modification.
|
8 |
| The taxpayer is required to make the addition |
9 |
| modification under this
subparagraph
only once with |
10 |
| respect to any one piece of property;
|
11 |
| (G-12) An amount equal to the amount otherwise |
12 |
| allowed as a deduction in computing base income for |
13 |
| interest paid, accrued, or incurred, directly or |
14 |
| indirectly, (i) for taxable years ending on or after |
15 |
| December 31, 2004, to a foreign person who would be a |
16 |
| member of the same unitary business group but for the |
17 |
| fact that the foreign person's business activity |
18 |
| outside the United States is 80% or more of the foreign |
19 |
| person's total business activity and (ii) for taxable |
20 |
| years ending on or after December 31, 2008, to a person |
21 |
| who would be a member of the same unitary business |
22 |
| group but for the fact that the person is prohibited |
23 |
| under Section 1501(a)(27) from being included in the |
24 |
| unitary business group because he or she is ordinarily |
25 |
| required to apportion business income under different |
26 |
| subsections of Section 304. The addition modification |
|
|
|
09600SB1912ham002 |
- 141 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| required by this subparagraph shall be reduced to the |
2 |
| extent that dividends were included in base income of |
3 |
| the unitary group for the same taxable year and |
4 |
| received by the taxpayer or by a member of the |
5 |
| taxpayer's unitary business group (including amounts |
6 |
| included in gross income pursuant to Sections 951 |
7 |
| through 964 of the Internal Revenue Code and amounts |
8 |
| included in gross income under Section 78 of the |
9 |
| Internal Revenue Code) with respect to the stock of the |
10 |
| same person to whom the interest was paid, accrued, or |
11 |
| incurred.
|
12 |
| This paragraph shall not apply to the following:
|
13 |
| (i) an item of interest paid, accrued, or |
14 |
| incurred, directly or indirectly, to a person who |
15 |
| is subject in a foreign country or state, other |
16 |
| than a state which requires mandatory unitary |
17 |
| reporting, to a tax on or measured by net income |
18 |
| with respect to such interest; or |
19 |
| (ii) an item of interest paid, accrued, or |
20 |
| incurred, directly or indirectly, to a person if |
21 |
| the taxpayer can establish, based on a |
22 |
| preponderance of the evidence, both of the |
23 |
| following: |
24 |
| (a) the person, during the same taxable |
25 |
| year, paid, accrued, or incurred, the interest |
26 |
| to a person that is not a related member, and |
|
|
|
09600SB1912ham002 |
- 142 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| (b) the transaction giving rise to the |
2 |
| interest expense between the taxpayer and the |
3 |
| person did not have as a principal purpose the |
4 |
| avoidance of Illinois income tax, and is paid |
5 |
| pursuant to a contract or agreement that |
6 |
| reflects an arm's-length interest rate and |
7 |
| terms; or
|
8 |
| (iii) the taxpayer can establish, based on |
9 |
| clear and convincing evidence, that the interest |
10 |
| paid, accrued, or incurred relates to a contract or |
11 |
| agreement entered into at arm's-length rates and |
12 |
| terms and the principal purpose for the payment is |
13 |
| not federal or Illinois tax avoidance; or
|
14 |
| (iv) an item of interest paid, accrued, or |
15 |
| incurred, directly or indirectly, to a person if |
16 |
| the taxpayer establishes by clear and convincing |
17 |
| evidence that the adjustments are unreasonable; or |
18 |
| if the taxpayer and the Director agree in writing |
19 |
| to the application or use of an alternative method |
20 |
| of apportionment under Section 304(f).
|
21 |
| Nothing in this subsection shall preclude the |
22 |
| Director from making any other adjustment |
23 |
| otherwise allowed under Section 404 of this Act for |
24 |
| any tax year beginning after the effective date of |
25 |
| this amendment provided such adjustment is made |
26 |
| pursuant to regulation adopted by the Department |
|
|
|
09600SB1912ham002 |
- 143 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| and such regulations provide methods and standards |
2 |
| by which the Department will utilize its authority |
3 |
| under Section 404 of this Act;
|
4 |
| (G-13) An amount equal to the amount of intangible |
5 |
| expenses and costs otherwise allowed as a deduction in |
6 |
| computing base income, and that were paid, accrued, or |
7 |
| incurred, directly or indirectly, (i) for taxable |
8 |
| years ending on or after December 31, 2004, to a |
9 |
| foreign person who would be a member of the same |
10 |
| unitary business group but for the fact that the |
11 |
| foreign person's business activity outside the United |
12 |
| States is 80% or more of that person's total business |
13 |
| activity and (ii) for taxable years ending on or after |
14 |
| December 31, 2008, to a person who would be a member of |
15 |
| the same unitary business group but for the fact that |
16 |
| the person is prohibited under Section 1501(a)(27) |
17 |
| from being included in the unitary business group |
18 |
| because he or she is ordinarily required to apportion |
19 |
| business income under different subsections of Section |
20 |
| 304. The addition modification required by this |
21 |
| subparagraph shall be reduced to the extent that |
22 |
| dividends were included in base income of the unitary |
23 |
| group for the same taxable year and received by the |
24 |
| taxpayer or by a member of the taxpayer's unitary |
25 |
| business group (including amounts included in gross |
26 |
| income pursuant to Sections 951 through 964 of the |
|
|
|
09600SB1912ham002 |
- 144 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| Internal Revenue Code and amounts included in gross |
2 |
| income under Section 78 of the Internal Revenue Code) |
3 |
| with respect to the stock of the same person to whom |
4 |
| the intangible expenses and costs were directly or |
5 |
| indirectly paid, incurred, or accrued. The preceding |
6 |
| sentence shall not apply to the extent that the same |
7 |
| dividends caused a reduction to the addition |
8 |
| modification required under Section 203(c)(2)(G-12) of |
9 |
| this Act. As used in this subparagraph, the term |
10 |
| "intangible expenses and costs" includes: (1) |
11 |
| expenses, losses, and costs for or related to the |
12 |
| direct or indirect acquisition, use, maintenance or |
13 |
| management, ownership, sale, exchange, or any other |
14 |
| disposition of intangible property; (2) losses |
15 |
| incurred, directly or indirectly, from factoring |
16 |
| transactions or discounting transactions; (3) royalty, |
17 |
| patent, technical, and copyright fees; (4) licensing |
18 |
| fees; and (5) other similar expenses and costs. For |
19 |
| purposes of this subparagraph, "intangible property" |
20 |
| includes patents, patent applications, trade names, |
21 |
| trademarks, service marks, copyrights, mask works, |
22 |
| trade secrets, and similar types of intangible assets. |
23 |
| This paragraph shall not apply to the following: |
24 |
| (i) any item of intangible expenses or costs |
25 |
| paid, accrued, or incurred, directly or |
26 |
| indirectly, from a transaction with a person who is |
|
|
|
09600SB1912ham002 |
- 145 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| subject in a foreign country or state, other than a |
2 |
| state which requires mandatory unitary reporting, |
3 |
| to a tax on or measured by net income with respect |
4 |
| to such item; or |
5 |
| (ii) any item of intangible expense or cost |
6 |
| paid, accrued, or incurred, directly or |
7 |
| indirectly, if the taxpayer can establish, based |
8 |
| on a preponderance of the evidence, both of the |
9 |
| following: |
10 |
| (a) the person during the same taxable |
11 |
| year paid, accrued, or incurred, the |
12 |
| intangible expense or cost to a person that is |
13 |
| not a related member, and |
14 |
| (b) the transaction giving rise to the |
15 |
| intangible expense or cost between the |
16 |
| taxpayer and the person did not have as a |
17 |
| principal purpose the avoidance of Illinois |
18 |
| income tax, and is paid pursuant to a contract |
19 |
| or agreement that reflects arm's-length terms; |
20 |
| or |
21 |
| (iii) any item of intangible expense or cost |
22 |
| paid, accrued, or incurred, directly or |
23 |
| indirectly, from a transaction with a person if the |
24 |
| taxpayer establishes by clear and convincing |
25 |
| evidence, that the adjustments are unreasonable; |
26 |
| or if the taxpayer and the Director agree in |
|
|
|
09600SB1912ham002 |
- 146 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| writing to the application or use of an alternative |
2 |
| method of apportionment under Section 304(f);
|
3 |
| Nothing in this subsection shall preclude the |
4 |
| Director from making any other adjustment |
5 |
| otherwise allowed under Section 404 of this Act for |
6 |
| any tax year beginning after the effective date of |
7 |
| this amendment provided such adjustment is made |
8 |
| pursuant to regulation adopted by the Department |
9 |
| and such regulations provide methods and standards |
10 |
| by which the Department will utilize its authority |
11 |
| under Section 404 of this Act;
|
12 |
| (G-14) For taxable years ending on or after |
13 |
| December 31, 2008, an amount equal to the amount of |
14 |
| insurance premium expenses and costs otherwise allowed |
15 |
| as a deduction in computing base income, and that were |
16 |
| paid, accrued, or incurred, directly or indirectly, to |
17 |
| a person who would be a member of the same unitary |
18 |
| business group but for the fact that the person is |
19 |
| prohibited under Section 1501(a)(27) from being |
20 |
| included in the unitary business group because he or |
21 |
| she is ordinarily required to apportion business |
22 |
| income under different subsections of Section 304. The |
23 |
| addition modification required by this subparagraph |
24 |
| shall be reduced to the extent that dividends were |
25 |
| included in base income of the unitary group for the |
26 |
| same taxable year and received by the taxpayer or by a |
|
|
|
09600SB1912ham002 |
- 147 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| member of the taxpayer's unitary business group |
2 |
| (including amounts included in gross income under |
3 |
| Sections 951 through 964 of the Internal Revenue Code |
4 |
| and amounts included in gross income under Section 78 |
5 |
| of the Internal Revenue Code) with respect to the stock |
6 |
| of the same person to whom the premiums and costs were |
7 |
| directly or indirectly paid, incurred, or accrued. The |
8 |
| preceding sentence does not apply to the extent that |
9 |
| the same dividends caused a reduction to the addition |
10 |
| modification required under Section 203(c)(2)(G-12) or |
11 |
| Section 203(c)(2)(G-13) of this Act.
|
12 |
| and by deducting from the total so obtained the sum of the |
13 |
| following
amounts:
|
14 |
| (H) An amount equal to all amounts included in such |
15 |
| total pursuant
to the provisions of Sections 402(a), |
16 |
| 402(c), 403(a), 403(b), 406(a), 407(a)
and 408 of the |
17 |
| Internal Revenue Code or included in such total as
|
18 |
| distributions under the provisions of any retirement |
19 |
| or disability plan for
employees of any governmental |
20 |
| agency or unit, or retirement payments to
retired |
21 |
| partners, which payments are excluded in computing net |
22 |
| earnings
from self employment by Section 1402 of the |
23 |
| Internal Revenue Code and
regulations adopted pursuant |
24 |
| thereto;
|
25 |
| (I) The valuation limitation amount;
|
26 |
| (J) An amount equal to the amount of any tax |
|
|
|
09600SB1912ham002 |
- 148 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| imposed by this Act
which was refunded to the taxpayer |
2 |
| and included in such total for the
taxable year;
|
3 |
| (K) An amount equal to all amounts included in |
4 |
| taxable income as
modified by subparagraphs (A), (B), |
5 |
| (C), (D), (E), (F) and (G) which
are exempt from |
6 |
| taxation by this State either by reason of its statutes |
7 |
| or
Constitution
or by reason of the Constitution, |
8 |
| treaties or statutes of the United States;
provided |
9 |
| that, in the case of any statute of this State that |
10 |
| exempts income
derived from bonds or other obligations |
11 |
| from the tax imposed under this Act,
the amount |
12 |
| exempted shall be the interest net of bond premium |
13 |
| amortization;
|
14 |
| (L) With the exception of any amounts subtracted |
15 |
| under subparagraph
(K),
an amount equal to the sum of |
16 |
| all amounts disallowed as
deductions by (i) Sections |
17 |
| 171(a) (2) and 265(a)(2) of the Internal Revenue
Code, |
18 |
| as now or hereafter amended, and all amounts of |
19 |
| expenses allocable
to interest and disallowed as |
20 |
| deductions by Section 265(1) of the Internal
Revenue |
21 |
| Code of 1954, as now or hereafter amended;
and (ii) for |
22 |
| taxable years
ending on or after August 13, 1999, |
23 |
| Sections
171(a)(2), 265,
280C, and 832(b)(5)(B)(i) of |
24 |
| the Internal Revenue Code; the provisions of this
|
25 |
| subparagraph are exempt from the provisions of Section |
26 |
| 250;
|
|
|
|
09600SB1912ham002 |
- 149 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| (M) An amount equal to those dividends included in |
2 |
| such total
which were paid by a corporation which |
3 |
| conducts business operations in an
Enterprise Zone or |
4 |
| zones created under the Illinois Enterprise Zone Act or |
5 |
| a River Edge Redevelopment Zone or zones created under |
6 |
| the River Edge Redevelopment Zone Act and
conducts |
7 |
| substantially all of its operations in an Enterprise |
8 |
| Zone or Zones or a River Edge Redevelopment Zone or |
9 |
| zones. This subparagraph (M) is exempt from the |
10 |
| provisions of Section 250;
|
11 |
| (N) An amount equal to any contribution made to a |
12 |
| job training
project established pursuant to the Tax |
13 |
| Increment Allocation
Redevelopment Act;
|
14 |
| (O) An amount equal to those dividends included in |
15 |
| such total
that were paid by a corporation that |
16 |
| conducts business operations in a
federally designated |
17 |
| Foreign Trade Zone or Sub-Zone and that is designated
a |
18 |
| High Impact Business located in Illinois; provided |
19 |
| that dividends eligible
for the deduction provided in |
20 |
| subparagraph (M) of paragraph (2) of this
subsection |
21 |
| shall not be eligible for the deduction provided under |
22 |
| this
subparagraph (O);
|
23 |
| (P) An amount equal to the amount of the deduction |
24 |
| used to compute the
federal income tax credit for |
25 |
| restoration of substantial amounts held under
claim of |
26 |
| right for the taxable year pursuant to Section 1341 of |
|
|
|
09600SB1912ham002 |
- 150 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| the
Internal Revenue Code of 1986;
|
2 |
| (Q) For taxable year 1999 and thereafter, an amount |
3 |
| equal to the
amount of any
(i) distributions, to the |
4 |
| extent includible in gross income for
federal income |
5 |
| tax purposes, made to the taxpayer because of
his or |
6 |
| her status as a victim of
persecution for racial or |
7 |
| religious reasons by Nazi Germany or any other Axis
|
8 |
| regime or as an heir of the victim and (ii) items
of |
9 |
| income, to the extent
includible in gross income for |
10 |
| federal income tax purposes, attributable to,
derived |
11 |
| from or in any way related to assets stolen from, |
12 |
| hidden from, or
otherwise lost to a victim of
|
13 |
| persecution for racial or religious reasons by Nazi
|
14 |
| Germany or any other Axis regime
immediately prior to, |
15 |
| during, and immediately after World War II, including,
|
16 |
| but
not limited to, interest on the proceeds receivable |
17 |
| as insurance
under policies issued to a victim of |
18 |
| persecution for racial or religious
reasons by Nazi |
19 |
| Germany or any other Axis regime by European insurance
|
20 |
| companies
immediately prior to and during World War II;
|
21 |
| provided, however, this subtraction from federal |
22 |
| adjusted gross income does not
apply to assets acquired |
23 |
| with such assets or with the proceeds from the sale of
|
24 |
| such assets; provided, further, this paragraph shall |
25 |
| only apply to a taxpayer
who was the first recipient of |
26 |
| such assets after their recovery and who is a
victim of
|
|
|
|
09600SB1912ham002 |
- 151 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| persecution for racial or religious reasons
by Nazi |
2 |
| Germany or any other Axis regime or as an heir of the |
3 |
| victim. The
amount of and the eligibility for any |
4 |
| public assistance, benefit, or
similar entitlement is |
5 |
| not affected by the inclusion of items (i) and (ii) of
|
6 |
| this paragraph in gross income for federal income tax |
7 |
| purposes.
This paragraph is exempt from the provisions |
8 |
| of Section 250;
|
9 |
| (R) For taxable years 2001 and thereafter, for the |
10 |
| taxable year in
which the bonus depreciation deduction
|
11 |
| is taken on the taxpayer's federal income tax return |
12 |
| under
subsection (k) of Section 168 of the Internal |
13 |
| Revenue Code and for each
applicable taxable year |
14 |
| thereafter, an amount equal to "x", where:
|
15 |
| (1) "y" equals the amount of the depreciation |
16 |
| deduction taken for the
taxable year
on the |
17 |
| taxpayer's federal income tax return on property |
18 |
| for which the bonus
depreciation deduction
was |
19 |
| taken in any year under subsection (k) of Section |
20 |
| 168 of the Internal
Revenue Code, but not including |
21 |
| the bonus depreciation deduction;
|
22 |
| (2) for taxable years ending on or before |
23 |
| December 31, 2005, "x" equals "y" multiplied by 30 |
24 |
| and then divided by 70 (or "y"
multiplied by |
25 |
| 0.429); and |
26 |
| (3) for taxable years ending after December |
|
|
|
09600SB1912ham002 |
- 152 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| 31, 2005: |
2 |
| (i) for property on which a bonus |
3 |
| depreciation deduction of 30% of the adjusted |
4 |
| basis was taken, "x" equals "y" multiplied by |
5 |
| 30 and then divided by 70 (or "y"
multiplied by |
6 |
| 0.429); and |
7 |
| (ii) for property on which a bonus |
8 |
| depreciation deduction of 50% of the adjusted |
9 |
| basis was taken, "x" equals "y" multiplied by |
10 |
| 1.0.
|
11 |
| The aggregate amount deducted under this |
12 |
| subparagraph in all taxable
years for any one piece of |
13 |
| property may not exceed the amount of the bonus
|
14 |
| depreciation deduction
taken on that property on the |
15 |
| taxpayer's federal income tax return under
subsection |
16 |
| (k) of Section 168 of the Internal Revenue Code. This |
17 |
| subparagraph (R) is exempt from the provisions of |
18 |
| Section 250;
|
19 |
| (S) If the taxpayer sells, transfers, abandons, or |
20 |
| otherwise disposes of
property for which the taxpayer |
21 |
| was required in any taxable year to make an
addition |
22 |
| modification under subparagraph (G-10), then an amount |
23 |
| equal to that
addition modification.
|
24 |
| If the taxpayer continues to own property through |
25 |
| the last day of the last tax year for which the |
26 |
| taxpayer may claim a depreciation deduction for |
|
|
|
09600SB1912ham002 |
- 153 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| federal income tax purposes and for which the taxpayer |
2 |
| was required in any taxable year to make an addition |
3 |
| modification under subparagraph (G-10), then an amount |
4 |
| equal to that addition modification.
|
5 |
| The taxpayer is allowed to take the deduction under |
6 |
| this subparagraph
only once with respect to any one |
7 |
| piece of property. |
8 |
| This subparagraph (S) is exempt from the |
9 |
| provisions of Section 250;
|
10 |
| (T) The amount of (i) any interest income (net of |
11 |
| the deductions allocable thereto) taken into account |
12 |
| for the taxable year with respect to a transaction with |
13 |
| a taxpayer that is required to make an addition |
14 |
| modification with respect to such transaction under |
15 |
| Section 203(a)(2)(D-17), 203(b)(2)(E-12), |
16 |
| 203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed |
17 |
| the amount of such addition modification and
(ii) any |
18 |
| income from intangible property (net of the deductions |
19 |
| allocable thereto) taken into account for the taxable |
20 |
| year with respect to a transaction with a taxpayer that |
21 |
| is required to make an addition modification with |
22 |
| respect to such transaction under Section |
23 |
| 203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or |
24 |
| 203(d)(2)(D-8), but not to exceed the amount of such |
25 |
| addition modification. This subparagraph (T) is exempt |
26 |
| from the provisions of Section 250;
|
|
|
|
09600SB1912ham002 |
- 154 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| (U) An amount equal to the interest income taken |
2 |
| into account for the taxable year (net of the |
3 |
| deductions allocable thereto) with respect to |
4 |
| transactions with (i) a foreign person who would be a |
5 |
| member of the taxpayer's unitary business group but for |
6 |
| the fact the foreign person's business activity |
7 |
| outside the United States is 80% or more of that |
8 |
| person's total business activity and (ii) for taxable |
9 |
| years ending on or after December 31, 2008, to a person |
10 |
| who would be a member of the same unitary business |
11 |
| group but for the fact that the person is prohibited |
12 |
| under Section 1501(a)(27) from being included in the |
13 |
| unitary business group because he or she is ordinarily |
14 |
| required to apportion business income under different |
15 |
| subsections of Section 304, but not to exceed the |
16 |
| addition modification required to be made for the same |
17 |
| taxable year under Section 203(c)(2)(G-12) for |
18 |
| interest paid, accrued, or incurred, directly or |
19 |
| indirectly, to the same person. This subparagraph (U) |
20 |
| is exempt from the provisions of Section 250; and |
21 |
| (V) An amount equal to the income from intangible |
22 |
| property taken into account for the taxable year (net |
23 |
| of the deductions allocable thereto) with respect to |
24 |
| transactions with (i) a foreign person who would be a |
25 |
| member of the taxpayer's unitary business group but for |
26 |
| the fact that the foreign person's business activity |
|
|
|
09600SB1912ham002 |
- 155 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| outside the United States is 80% or more of that |
2 |
| person's total business activity and (ii) for taxable |
3 |
| years ending on or after December 31, 2008, to a person |
4 |
| who would be a member of the same unitary business |
5 |
| group but for the fact that the person is prohibited |
6 |
| under Section 1501(a)(27) from being included in the |
7 |
| unitary business group because he or she is ordinarily |
8 |
| required to apportion business income under different |
9 |
| subsections of Section 304, but not to exceed the |
10 |
| addition modification required to be made for the same |
11 |
| taxable year under Section 203(c)(2)(G-13) for |
12 |
| intangible expenses and costs paid, accrued, or |
13 |
| incurred, directly or indirectly, to the same foreign |
14 |
| person. This subparagraph (V) is exempt from the |
15 |
| provisions of Section 250.
(W)
|
16 |
| (3) Limitation. The amount of any modification |
17 |
| otherwise required
under this subsection shall, under |
18 |
| regulations prescribed by the
Department, be adjusted by |
19 |
| any amounts included therein which were
properly paid, |
20 |
| credited, or required to be distributed, or permanently set
|
21 |
| aside for charitable purposes pursuant to Internal Revenue |
22 |
| Code Section
642(c) during the taxable year.
|
23 |
| (d) Partnerships.
|
24 |
| (1) In general. In the case of a partnership, base |
25 |
| income means an
amount equal to the taxpayer's taxable |
|
|
|
09600SB1912ham002 |
- 156 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| income for the taxable year as
modified by paragraph (2).
|
2 |
| (2) Modifications. The taxable income referred to in |
3 |
| paragraph (1)
shall be modified by adding thereto the sum |
4 |
| of the following amounts:
|
5 |
| (A) An amount equal to all amounts paid or accrued |
6 |
| to the taxpayer as
interest or dividends during the |
7 |
| taxable year to the extent excluded from
gross income |
8 |
| in the computation of taxable income;
|
9 |
| (B) An amount equal to the amount of tax imposed by |
10 |
| this Act to the
extent deducted from gross income for |
11 |
| the taxable year;
|
12 |
| (C) The amount of deductions allowed to the |
13 |
| partnership pursuant to
Section 707 (c) of the Internal |
14 |
| Revenue Code in calculating its taxable income ; |
15 |
| provided that no addition shall be required under this |
16 |
| subparagraph (C) for taxable years ending on or after |
17 |
| December 31, 2009, for deductions allowed for |
18 |
| guaranteed payments to an individual partner for |
19 |
| personal services by that partner ;
|
20 |
| (D) An amount equal to the amount of the capital |
21 |
| gain deduction
allowable under the Internal Revenue |
22 |
| Code, to the extent deducted from
gross income in the |
23 |
| computation of taxable income;
|
24 |
| (D-5) For taxable years 2001 and thereafter, an |
25 |
| amount equal to the
bonus depreciation deduction taken |
26 |
| on the taxpayer's federal income tax return for the |
|
|
|
09600SB1912ham002 |
- 157 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| taxable
year under subsection (k) of Section 168 of the |
2 |
| Internal Revenue Code;
|
3 |
| (D-6) If the taxpayer sells, transfers, abandons, |
4 |
| or otherwise disposes of
property for which the |
5 |
| taxpayer was required in any taxable year to make an
|
6 |
| addition modification under subparagraph (D-5), then |
7 |
| an amount equal to the
aggregate amount of the |
8 |
| deductions taken in all taxable years
under |
9 |
| subparagraph (O) with respect to that property.
|
10 |
| If the taxpayer continues to own property through |
11 |
| the last day of the last tax year for which the |
12 |
| taxpayer may claim a depreciation deduction for |
13 |
| federal income tax purposes and for which the taxpayer |
14 |
| was allowed in any taxable year to make a subtraction |
15 |
| modification under subparagraph (O), then an amount |
16 |
| equal to that subtraction modification.
|
17 |
| The taxpayer is required to make the addition |
18 |
| modification under this
subparagraph
only once with |
19 |
| respect to any one piece of property;
|
20 |
| (D-7) An amount equal to the amount otherwise |
21 |
| allowed as a deduction in computing base income for |
22 |
| interest paid, accrued, or incurred, directly or |
23 |
| indirectly, (i) for taxable years ending on or after |
24 |
| December 31, 2004, to a foreign person who would be a |
25 |
| member of the same unitary business group but for the |
26 |
| fact the foreign person's business activity outside |
|
|
|
09600SB1912ham002 |
- 158 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| the United States is 80% or more of the foreign |
2 |
| person's total business activity and (ii) for taxable |
3 |
| years ending on or after December 31, 2008, to a person |
4 |
| who would be a member of the same unitary business |
5 |
| group but for the fact that the person is prohibited |
6 |
| under Section 1501(a)(27) from being included in the |
7 |
| unitary business group because he or she is ordinarily |
8 |
| required to apportion business income under different |
9 |
| subsections of Section 304. The addition modification |
10 |
| required by this subparagraph shall be reduced to the |
11 |
| extent that dividends were included in base income of |
12 |
| the unitary group for the same taxable year and |
13 |
| received by the taxpayer or by a member of the |
14 |
| taxpayer's unitary business group (including amounts |
15 |
| included in gross income pursuant to Sections 951 |
16 |
| through 964 of the Internal Revenue Code and amounts |
17 |
| included in gross income under Section 78 of the |
18 |
| Internal Revenue Code) with respect to the stock of the |
19 |
| same person to whom the interest was paid, accrued, or |
20 |
| incurred.
|
21 |
| This paragraph shall not apply to the following:
|
22 |
| (i) an item of interest paid, accrued, or |
23 |
| incurred, directly or indirectly, to a person who |
24 |
| is subject in a foreign country or state, other |
25 |
| than a state which requires mandatory unitary |
26 |
| reporting, to a tax on or measured by net income |
|
|
|
09600SB1912ham002 |
- 159 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| with respect to such interest; or |
2 |
| (ii) an item of interest paid, accrued, or |
3 |
| incurred, directly or indirectly, to a person if |
4 |
| the taxpayer can establish, based on a |
5 |
| preponderance of the evidence, both of the |
6 |
| following: |
7 |
| (a) the person, during the same taxable |
8 |
| year, paid, accrued, or incurred, the interest |
9 |
| to a person that is not a related member, and |
10 |
| (b) the transaction giving rise to the |
11 |
| interest expense between the taxpayer and the |
12 |
| person did not have as a principal purpose the |
13 |
| avoidance of Illinois income tax, and is paid |
14 |
| pursuant to a contract or agreement that |
15 |
| reflects an arm's-length interest rate and |
16 |
| terms; or
|
17 |
| (iii) the taxpayer can establish, based on |
18 |
| clear and convincing evidence, that the interest |
19 |
| paid, accrued, or incurred relates to a contract or |
20 |
| agreement entered into at arm's-length rates and |
21 |
| terms and the principal purpose for the payment is |
22 |
| not federal or Illinois tax avoidance; or
|
23 |
| (iv) an item of interest paid, accrued, or |
24 |
| incurred, directly or indirectly, to a person if |
25 |
| the taxpayer establishes by clear and convincing |
26 |
| evidence that the adjustments are unreasonable; or |
|
|
|
09600SB1912ham002 |
- 160 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| if the taxpayer and the Director agree in writing |
2 |
| to the application or use of an alternative method |
3 |
| of apportionment under Section 304(f).
|
4 |
| Nothing in this subsection shall preclude the |
5 |
| Director from making any other adjustment |
6 |
| otherwise allowed under Section 404 of this Act for |
7 |
| any tax year beginning after the effective date of |
8 |
| this amendment provided such adjustment is made |
9 |
| pursuant to regulation adopted by the Department |
10 |
| and such regulations provide methods and standards |
11 |
| by which the Department will utilize its authority |
12 |
| under Section 404 of this Act; and
|
13 |
| (D-8) An amount equal to the amount of intangible |
14 |
| expenses and costs otherwise allowed as a deduction in |
15 |
| computing base income, and that were paid, accrued, or |
16 |
| incurred, directly or indirectly, (i) for taxable |
17 |
| years ending on or after December 31, 2004, to a |
18 |
| foreign person who would be a member of the same |
19 |
| unitary business group but for the fact that the |
20 |
| foreign person's business activity outside the United |
21 |
| States is 80% or more of that person's total business |
22 |
| activity and (ii) for taxable years ending on or after |
23 |
| December 31, 2008, to a person who would be a member of |
24 |
| the same unitary business group but for the fact that |
25 |
| the person is prohibited under Section 1501(a)(27) |
26 |
| from being included in the unitary business group |
|
|
|
09600SB1912ham002 |
- 161 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| because he or she is ordinarily required to apportion |
2 |
| business income under different subsections of Section |
3 |
| 304. The addition modification required by this |
4 |
| subparagraph shall be reduced to the extent that |
5 |
| dividends were included in base income of the unitary |
6 |
| group for the same taxable year and received by the |
7 |
| taxpayer or by a member of the taxpayer's unitary |
8 |
| business group (including amounts included in gross |
9 |
| income pursuant to Sections 951 through 964 of the |
10 |
| Internal Revenue Code and amounts included in gross |
11 |
| income under Section 78 of the Internal Revenue Code) |
12 |
| with respect to the stock of the same person to whom |
13 |
| the intangible expenses and costs were directly or |
14 |
| indirectly paid, incurred or accrued. The preceding |
15 |
| sentence shall not apply to the extent that the same |
16 |
| dividends caused a reduction to the addition |
17 |
| modification required under Section 203(d)(2)(D-7) of |
18 |
| this Act. As used in this subparagraph, the term |
19 |
| "intangible expenses and costs" includes (1) expenses, |
20 |
| losses, and costs for, or related to, the direct or |
21 |
| indirect acquisition, use, maintenance or management, |
22 |
| ownership, sale, exchange, or any other disposition of |
23 |
| intangible property; (2) losses incurred, directly or |
24 |
| indirectly, from factoring transactions or discounting |
25 |
| transactions; (3) royalty, patent, technical, and |
26 |
| copyright fees; (4) licensing fees; and (5) other |
|
|
|
09600SB1912ham002 |
- 162 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| similar expenses and costs. For purposes of this |
2 |
| subparagraph, "intangible property" includes patents, |
3 |
| patent applications, trade names, trademarks, service |
4 |
| marks, copyrights, mask works, trade secrets, and |
5 |
| similar types of intangible assets; |
6 |
| This paragraph shall not apply to the following: |
7 |
| (i) any item of intangible expenses or costs |
8 |
| paid, accrued, or incurred, directly or |
9 |
| indirectly, from a transaction with a person who is |
10 |
| subject in a foreign country or state, other than a |
11 |
| state which requires mandatory unitary reporting, |
12 |
| to a tax on or measured by net income with respect |
13 |
| to such item; or |
14 |
| (ii) any item of intangible expense or cost |
15 |
| paid, accrued, or incurred, directly or |
16 |
| indirectly, if the taxpayer can establish, based |
17 |
| on a preponderance of the evidence, both of the |
18 |
| following: |
19 |
| (a) the person during the same taxable |
20 |
| year paid, accrued, or incurred, the |
21 |
| intangible expense or cost to a person that is |
22 |
| not a related member, and |
23 |
| (b) the transaction giving rise to the |
24 |
| intangible expense or cost between the |
25 |
| taxpayer and the person did not have as a |
26 |
| principal purpose the avoidance of Illinois |
|
|
|
09600SB1912ham002 |
- 163 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| income tax, and is paid pursuant to a contract |
2 |
| or agreement that reflects arm's-length terms; |
3 |
| or |
4 |
| (iii) any item of intangible expense or cost |
5 |
| paid, accrued, or incurred, directly or |
6 |
| indirectly, from a transaction with a person if the |
7 |
| taxpayer establishes by clear and convincing |
8 |
| evidence, that the adjustments are unreasonable; |
9 |
| or if the taxpayer and the Director agree in |
10 |
| writing to the application or use of an alternative |
11 |
| method of apportionment under Section 304(f);
|
12 |
| Nothing in this subsection shall preclude the |
13 |
| Director from making any other adjustment |
14 |
| otherwise allowed under Section 404 of this Act for |
15 |
| any tax year beginning after the effective date of |
16 |
| this amendment provided such adjustment is made |
17 |
| pursuant to regulation adopted by the Department |
18 |
| and such regulations provide methods and standards |
19 |
| by which the Department will utilize its authority |
20 |
| under Section 404 of this Act;
|
21 |
| (D-9) For taxable years ending on or after December |
22 |
| 31, 2008, an amount equal to the amount of insurance |
23 |
| premium expenses and costs otherwise allowed as a |
24 |
| deduction in computing base income, and that were paid, |
25 |
| accrued, or incurred, directly or indirectly, to a |
26 |
| person who would be a member of the same unitary |
|
|
|
09600SB1912ham002 |
- 164 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| business group but for the fact that the person is |
2 |
| prohibited under Section 1501(a)(27) from being |
3 |
| included in the unitary business group because he or |
4 |
| she is ordinarily required to apportion business |
5 |
| income under different subsections of Section 304. The |
6 |
| addition modification required by this subparagraph |
7 |
| shall be reduced to the extent that dividends were |
8 |
| included in base income of the unitary group for the |
9 |
| same taxable year and received by the taxpayer or by a |
10 |
| member of the taxpayer's unitary business group |
11 |
| (including amounts included in gross income under |
12 |
| Sections 951 through 964 of the Internal Revenue Code |
13 |
| and amounts included in gross income under Section 78 |
14 |
| of the Internal Revenue Code) with respect to the stock |
15 |
| of the same person to whom the premiums and costs were |
16 |
| directly or indirectly paid, incurred, or accrued. The |
17 |
| preceding sentence does not apply to the extent that |
18 |
| the same dividends caused a reduction to the addition |
19 |
| modification required under Section 203(d)(2)(D-7) or |
20 |
| Section 203(d)(2)(D-8) of this Act.
|
21 |
| and by deducting from the total so obtained the following |
22 |
| amounts:
|
23 |
| (E) The valuation limitation amount;
|
24 |
| (F) An amount equal to the amount of any tax |
25 |
| imposed by this Act which
was refunded to the taxpayer |
26 |
| and included in such total for the taxable year;
|
|
|
|
09600SB1912ham002 |
- 165 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| (G) An amount equal to all amounts included in |
2 |
| taxable income as
modified by subparagraphs (A), (B), |
3 |
| (C) and (D) which are exempt from
taxation by this |
4 |
| State either by reason of its statutes or Constitution |
5 |
| or
by reason of
the Constitution, treaties or statutes |
6 |
| of the United States;
provided that, in the case of any |
7 |
| statute of this State that exempts income
derived from |
8 |
| bonds or other obligations from the tax imposed under |
9 |
| this Act,
the amount exempted shall be the interest net |
10 |
| of bond premium amortization;
|
11 |
| (H) For taxable years ending before December 31, |
12 |
| 2009, Any income of the partnership which constitutes |
13 |
| personal service
income as defined in Section 1348 (b) |
14 |
| (1) of the Internal Revenue Code (as
in effect December |
15 |
| 31, 1981) or a reasonable allowance for compensation
|
16 |
| paid or accrued for services rendered by partners to |
17 |
| the partnership,
whichever is greater;
|
18 |
| (I) An amount equal to all amounts of income |
19 |
| distributable to an entity
subject to the Personal |
20 |
| Property Tax Replacement Income Tax imposed by
|
21 |
| subsections (c) and (d) of Section 201 of this Act |
22 |
| including amounts
distributable to organizations |
23 |
| exempt from federal income tax by reason of
Section |
24 |
| 501(a) of the Internal Revenue Code;
|
25 |
| (J) With the exception of any amounts subtracted |
26 |
| under subparagraph
(G),
an amount equal to the sum of |
|
|
|
09600SB1912ham002 |
- 166 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| all amounts disallowed as deductions
by (i) Sections |
2 |
| 171(a) (2), and 265(2) of the Internal Revenue Code of |
3 |
| 1954,
as now or hereafter amended, and all amounts of |
4 |
| expenses allocable to
interest and disallowed as |
5 |
| deductions by Section 265(1) of the Internal
Revenue |
6 |
| Code, as now or hereafter amended;
and (ii) for taxable |
7 |
| years
ending on or after August 13, 1999, Sections
|
8 |
| 171(a)(2), 265,
280C, and 832(b)(5)(B)(i) of the |
9 |
| Internal Revenue Code; the provisions of this
|
10 |
| subparagraph are exempt from the provisions of Section |
11 |
| 250;
|
12 |
| (K) An amount equal to those dividends included in |
13 |
| such total which were
paid by a corporation which |
14 |
| conducts business operations in an Enterprise
Zone or |
15 |
| zones created under the Illinois Enterprise Zone Act, |
16 |
| enacted by
the 82nd General Assembly, or a River Edge |
17 |
| Redevelopment Zone or zones created under the River |
18 |
| Edge Redevelopment Zone Act and
conducts substantially |
19 |
| all of its operations
in an Enterprise Zone or Zones or |
20 |
| from a River Edge Redevelopment Zone or zones. This |
21 |
| subparagraph (K) is exempt from the provisions of |
22 |
| Section 250;
|
23 |
| (L) An amount equal to any contribution made to a |
24 |
| job training project
established pursuant to the Real |
25 |
| Property Tax Increment Allocation
Redevelopment Act;
|
26 |
| (M) An amount equal to those dividends included in |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| such total
that were paid by a corporation that |
2 |
| conducts business operations in a
federally designated |
3 |
| Foreign Trade Zone or Sub-Zone and that is designated a
|
4 |
| High Impact Business located in Illinois; provided |
5 |
| that dividends eligible
for the deduction provided in |
6 |
| subparagraph (K) of paragraph (2) of this
subsection |
7 |
| shall not be eligible for the deduction provided under |
8 |
| this
subparagraph (M);
|
9 |
| (N) An amount equal to the amount of the deduction |
10 |
| used to compute the
federal income tax credit for |
11 |
| restoration of substantial amounts held under
claim of |
12 |
| right for the taxable year pursuant to Section 1341 of |
13 |
| the
Internal Revenue Code of 1986;
|
14 |
| (O) For taxable years 2001 and thereafter, for the |
15 |
| taxable year in
which the bonus depreciation deduction
|
16 |
| is taken on the taxpayer's federal income tax return |
17 |
| under
subsection (k) of Section 168 of the Internal |
18 |
| Revenue Code and for each
applicable taxable year |
19 |
| thereafter, an amount equal to "x", where:
|
20 |
| (1) "y" equals the amount of the depreciation |
21 |
| deduction taken for the
taxable year
on the |
22 |
| taxpayer's federal income tax return on property |
23 |
| for which the bonus
depreciation deduction
was |
24 |
| taken in any year under subsection (k) of Section |
25 |
| 168 of the Internal
Revenue Code, but not including |
26 |
| the bonus depreciation deduction;
|
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| (2) for taxable years ending on or before |
2 |
| December 31, 2005, "x" equals "y" multiplied by 30 |
3 |
| and then divided by 70 (or "y"
multiplied by |
4 |
| 0.429); and |
5 |
| (3) for taxable years ending after December |
6 |
| 31, 2005: |
7 |
| (i) for property on which a bonus |
8 |
| depreciation deduction of 30% of the adjusted |
9 |
| basis was taken, "x" equals "y" multiplied by |
10 |
| 30 and then divided by 70 (or "y"
multiplied by |
11 |
| 0.429); and |
12 |
| (ii) for property on which a bonus |
13 |
| depreciation deduction of 50% of the adjusted |
14 |
| basis was taken, "x" equals "y" multiplied by |
15 |
| 1.0.
|
16 |
| The aggregate amount deducted under this |
17 |
| subparagraph in all taxable
years for any one piece of |
18 |
| property may not exceed the amount of the bonus
|
19 |
| depreciation deduction
taken on that property on the |
20 |
| taxpayer's federal income tax return under
subsection |
21 |
| (k) of Section 168 of the Internal Revenue Code. This |
22 |
| subparagraph (O) is exempt from the provisions of |
23 |
| Section 250;
|
24 |
| (P) If the taxpayer sells, transfers, abandons, or |
25 |
| otherwise disposes of
property for which the taxpayer |
26 |
| was required in any taxable year to make an
addition |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| modification under subparagraph (D-5), then an amount |
2 |
| equal to that
addition modification.
|
3 |
| If the taxpayer continues to own property through |
4 |
| the last day of the last tax year for which the |
5 |
| taxpayer may claim a depreciation deduction for |
6 |
| federal income tax purposes and for which the taxpayer |
7 |
| was required in any taxable year to make an addition |
8 |
| modification under subparagraph (D-5), then an amount |
9 |
| equal to that addition modification.
|
10 |
| The taxpayer is allowed to take the deduction under |
11 |
| this subparagraph
only once with respect to any one |
12 |
| piece of property. |
13 |
| This subparagraph (P) is exempt from the |
14 |
| provisions of Section 250;
|
15 |
| (Q) The amount of (i) any interest income (net of |
16 |
| the deductions allocable thereto) taken into account |
17 |
| for the taxable year with respect to a transaction with |
18 |
| a taxpayer that is required to make an addition |
19 |
| modification with respect to such transaction under |
20 |
| Section 203(a)(2)(D-17), 203(b)(2)(E-12), |
21 |
| 203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed |
22 |
| the amount of such addition modification and
(ii) any |
23 |
| income from intangible property (net of the deductions |
24 |
| allocable thereto) taken into account for the taxable |
25 |
| year with respect to a transaction with a taxpayer that |
26 |
| is required to make an addition modification with |
|
|
|
09600SB1912ham002 |
- 170 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| respect to such transaction under Section |
2 |
| 203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or |
3 |
| 203(d)(2)(D-8), but not to exceed the amount of such |
4 |
| addition modification. This subparagraph (Q) is exempt |
5 |
| from Section 250;
|
6 |
| (R) An amount equal to the interest income taken |
7 |
| into account for the taxable year (net of the |
8 |
| deductions allocable thereto) with respect to |
9 |
| transactions with (i) a foreign person who would be a |
10 |
| member of the taxpayer's unitary business group but for |
11 |
| the fact that the foreign person's business activity |
12 |
| outside the United States is 80% or more of that |
13 |
| person's total business activity and (ii) for taxable |
14 |
| years ending on or after December 31, 2008, to a person |
15 |
| who would be a member of the same unitary business |
16 |
| group but for the fact that the person is prohibited |
17 |
| under Section 1501(a)(27) from being included in the |
18 |
| unitary business group because he or she is ordinarily |
19 |
| required to apportion business income under different |
20 |
| subsections of Section 304, but not to exceed the |
21 |
| addition modification required to be made for the same |
22 |
| taxable year under Section 203(d)(2)(D-7) for interest |
23 |
| paid, accrued, or incurred, directly or indirectly, to |
24 |
| the same person. This subparagraph (R) is exempt from |
25 |
| Section 250; and |
26 |
| (S) An amount equal to the income from intangible |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| property taken into account for the taxable year (net |
2 |
| of the deductions allocable thereto) with respect to |
3 |
| transactions with (i) a foreign person who would be a |
4 |
| member of the taxpayer's unitary business group but for |
5 |
| the fact that the foreign person's business activity |
6 |
| outside the United States is 80% or more of that |
7 |
| person's total business activity and (ii) for taxable |
8 |
| years ending on or after December 31, 2008, to a person |
9 |
| who would be a member of the same unitary business |
10 |
| group but for the fact that the person is prohibited |
11 |
| under Section 1501(a)(27) from being included in the |
12 |
| unitary business group because he or she is ordinarily |
13 |
| required to apportion business income under different |
14 |
| subsections of Section 304, but not to exceed the |
15 |
| addition modification required to be made for the same |
16 |
| taxable year under Section 203(d)(2)(D-8) for |
17 |
| intangible expenses and costs paid, accrued, or |
18 |
| incurred, directly or indirectly, to the same person. |
19 |
| This subparagraph (S) is exempt from Section 250.
(T)
|
20 |
| (e) Gross income; adjusted gross income; taxable income.
|
21 |
| (1) In general. Subject to the provisions of paragraph |
22 |
| (2) and
subsection (b) (3), for purposes of this Section |
23 |
| and Section 803(e), a
taxpayer's gross income, adjusted |
24 |
| gross income, or taxable income for
the taxable year shall |
25 |
| mean the amount of gross income, adjusted gross
income or |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| taxable income properly reportable for federal income tax
|
2 |
| purposes for the taxable year under the provisions of the |
3 |
| Internal
Revenue Code. Taxable income may be less than |
4 |
| zero. However, for taxable
years ending on or after |
5 |
| December 31, 1986, net operating loss
carryforwards from |
6 |
| taxable years ending prior to December 31, 1986, may not
|
7 |
| exceed the sum of federal taxable income for the taxable |
8 |
| year before net
operating loss deduction, plus the excess |
9 |
| of addition modifications over
subtraction modifications |
10 |
| for the taxable year. For taxable years ending
prior to |
11 |
| December 31, 1986, taxable income may never be an amount in |
12 |
| excess
of the net operating loss for the taxable year as |
13 |
| defined in subsections
(c) and (d) of Section 172 of the |
14 |
| Internal Revenue Code, provided that when
taxable income of |
15 |
| a corporation (other than a Subchapter S corporation),
|
16 |
| trust, or estate is less than zero and addition |
17 |
| modifications, other than
those provided by subparagraph |
18 |
| (E) of paragraph (2) of subsection (b) for
corporations or |
19 |
| subparagraph (E) of paragraph (2) of subsection (c) for
|
20 |
| trusts and estates, exceed subtraction modifications, an |
21 |
| addition
modification must be made under those |
22 |
| subparagraphs for any other taxable
year to which the |
23 |
| taxable income less than zero (net operating loss) is
|
24 |
| applied under Section 172 of the Internal Revenue Code or |
25 |
| under
subparagraph (E) of paragraph (2) of this subsection |
26 |
| (e) applied in
conjunction with Section 172 of the Internal |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| Revenue Code.
|
2 |
| (2) Special rule. For purposes of paragraph (1) of this |
3 |
| subsection,
the taxable income properly reportable for |
4 |
| federal income tax purposes
shall mean:
|
5 |
| (A) Certain life insurance companies. In the case |
6 |
| of a life
insurance company subject to the tax imposed |
7 |
| by Section 801 of the
Internal Revenue Code, life |
8 |
| insurance company taxable income, plus the
amount of |
9 |
| distribution from pre-1984 policyholder surplus |
10 |
| accounts as
calculated under Section 815a of the |
11 |
| Internal Revenue Code;
|
12 |
| (B) Certain other insurance companies. In the case |
13 |
| of mutual
insurance companies subject to the tax |
14 |
| imposed by Section 831 of the
Internal Revenue Code, |
15 |
| insurance company taxable income;
|
16 |
| (C) Regulated investment companies. In the case of |
17 |
| a regulated
investment company subject to the tax |
18 |
| imposed by Section 852 of the
Internal Revenue Code, |
19 |
| investment company taxable income;
|
20 |
| (D) Real estate investment trusts. In the case of a |
21 |
| real estate
investment trust subject to the tax imposed |
22 |
| by Section 857 of the
Internal Revenue Code, real |
23 |
| estate investment trust taxable income;
|
24 |
| (E) Consolidated corporations. In the case of a |
25 |
| corporation which
is a member of an affiliated group of |
26 |
| corporations filing a consolidated
income tax return |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| for the taxable year for federal income tax purposes,
|
2 |
| taxable income determined as if such corporation had |
3 |
| filed a separate
return for federal income tax purposes |
4 |
| for the taxable year and each
preceding taxable year |
5 |
| for which it was a member of an affiliated group.
For |
6 |
| purposes of this subparagraph, the taxpayer's separate |
7 |
| taxable
income shall be determined as if the election |
8 |
| provided by Section
243(b) (2) of the Internal Revenue |
9 |
| Code had been in effect for all such years;
|
10 |
| (F) Cooperatives. In the case of a cooperative |
11 |
| corporation or
association, the taxable income of such |
12 |
| organization determined in
accordance with the |
13 |
| provisions of Section 1381 through 1388 of the
Internal |
14 |
| Revenue Code;
|
15 |
| (G) Subchapter S corporations. In the case of: (i) |
16 |
| a Subchapter S
corporation for which there is in effect |
17 |
| an election for the taxable year
under Section 1362 of |
18 |
| the Internal Revenue Code, the taxable income of such
|
19 |
| corporation determined in accordance with Section |
20 |
| 1363(b) of the Internal
Revenue Code, except that |
21 |
| taxable income shall take into
account those items |
22 |
| which are required by Section 1363(b)(1) of the
|
23 |
| Internal Revenue Code to be separately stated; and (ii) |
24 |
| a Subchapter
S corporation for which there is in effect |
25 |
| a federal election to opt out of
the provisions of the |
26 |
| Subchapter S Revision Act of 1982 and have applied
|
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| instead the prior federal Subchapter S rules as in |
2 |
| effect on July 1, 1982,
the taxable income of such |
3 |
| corporation determined in accordance with the
federal |
4 |
| Subchapter S rules as in effect on July 1, 1982; and
|
5 |
| (H) Partnerships. In the case of a partnership, |
6 |
| taxable income
determined in accordance with Section |
7 |
| 703 of the Internal Revenue Code,
except that taxable |
8 |
| income shall take into account those items which are
|
9 |
| required by Section 703(a)(1) to be separately stated |
10 |
| but which would be
taken into account by an individual |
11 |
| in calculating his taxable income.
|
12 |
| (3) Recapture of business expenses on disposition of |
13 |
| asset or business. Notwithstanding any other law to the |
14 |
| contrary, if in prior years income from an asset or |
15 |
| business has been classified as business income and in a |
16 |
| later year is demonstrated to be non-business income, then |
17 |
| all expenses, without limitation, deducted in such later |
18 |
| year and in the 2 immediately preceding taxable years |
19 |
| related to that asset or business that generated the |
20 |
| non-business income shall be added back and recaptured as |
21 |
| business income in the year of the disposition of the asset |
22 |
| or business. Such amount shall be apportioned to Illinois |
23 |
| using the greater of the apportionment fraction computed |
24 |
| for the business under Section 304 of this Act for the |
25 |
| taxable year or the average of the apportionment fractions |
26 |
| computed for the business under Section 304 of this Act for |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| the taxable year and for the 2 immediately preceding |
2 |
| taxable years.
|
3 |
| (f) Valuation limitation amount.
|
4 |
| (1) In general. The valuation limitation amount |
5 |
| referred to in
subsections (a) (2) (G), (c) (2) (I) and |
6 |
| (d)(2) (E) is an amount equal to:
|
7 |
| (A) The sum of the pre-August 1, 1969 appreciation |
8 |
| amounts (to the
extent consisting of gain reportable |
9 |
| under the provisions of Section
1245 or 1250 of the |
10 |
| Internal Revenue Code) for all property in respect
of |
11 |
| which such gain was reported for the taxable year; plus
|
12 |
| (B) The lesser of (i) the sum of the pre-August 1, |
13 |
| 1969 appreciation
amounts (to the extent consisting of |
14 |
| capital gain) for all property in
respect of which such |
15 |
| gain was reported for federal income tax purposes
for |
16 |
| the taxable year, or (ii) the net capital gain for the |
17 |
| taxable year,
reduced in either case by any amount of |
18 |
| such gain included in the amount
determined under |
19 |
| subsection (a) (2) (F) or (c) (2) (H).
|
20 |
| (2) Pre-August 1, 1969 appreciation amount.
|
21 |
| (A) If the fair market value of property referred |
22 |
| to in paragraph
(1) was readily ascertainable on August |
23 |
| 1, 1969, the pre-August 1, 1969
appreciation amount for |
24 |
| such property is the lesser of (i) the excess of
such |
25 |
| fair market value over the taxpayer's basis (for |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| determining gain)
for such property on that date |
2 |
| (determined under the Internal Revenue
Code as in |
3 |
| effect on that date), or (ii) the total gain realized |
4 |
| and
reportable for federal income tax purposes in |
5 |
| respect of the sale,
exchange or other disposition of |
6 |
| such property.
|
7 |
| (B) If the fair market value of property referred |
8 |
| to in paragraph
(1) was not readily ascertainable on |
9 |
| August 1, 1969, the pre-August 1,
1969 appreciation |
10 |
| amount for such property is that amount which bears
the |
11 |
| same ratio to the total gain reported in respect of the |
12 |
| property for
federal income tax purposes for the |
13 |
| taxable year, as the number of full
calendar months in |
14 |
| that part of the taxpayer's holding period for the
|
15 |
| property ending July 31, 1969 bears to the number of |
16 |
| full calendar
months in the taxpayer's entire holding |
17 |
| period for the
property.
|
18 |
| (C) The Department shall prescribe such |
19 |
| regulations as may be
necessary to carry out the |
20 |
| purposes of this paragraph.
|
21 |
| (g) Double deductions. Unless specifically provided |
22 |
| otherwise, nothing
in this Section shall permit the same item |
23 |
| to be deducted more than once.
|
24 |
| (h) Legislative intention. Except as expressly provided by |
|
|
|
09600SB1912ham002 |
- 178 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| this
Section there shall be no modifications or limitations on |
2 |
| the amounts
of income, gain, loss or deduction taken into |
3 |
| account in determining
gross income, adjusted gross income or |
4 |
| taxable income for federal income
tax purposes for the taxable |
5 |
| year, or in the amount of such items
entering into the |
6 |
| computation of base income and net income under this
Act for |
7 |
| such taxable year, whether in respect of property values as of
|
8 |
| August 1, 1969 or otherwise.
|
9 |
| (Source: P.A. 94-776, eff. 5-19-06; 94-789, eff. 5-19-06; |
10 |
| 94-1021, eff. 7-12-06; 94-1074, eff. 12-26-06; 95-23, eff. |
11 |
| 8-3-07; 95-233, eff. 8-16-07; 95-286, eff. 8-20-07; 95-331, |
12 |
| eff. 8-21-07; 95-707, eff. 1-11-08; 95-876, eff. 8-21-08; |
13 |
| revised 10-15-08.)
|
14 |
| (35 ILCS 5/901) (from Ch. 120, par. 9-901)
|
15 |
| Sec. 901. Collection Authority.
|
16 |
| (a) In general.
|
17 |
| The Department shall collect the taxes imposed by this Act. |
18 |
| The Department
shall collect certified past due child support |
19 |
| amounts under Section 2505-650
of the Department of Revenue Law |
20 |
| (20 ILCS 2505/2505-650). Except as
provided in subsections (c) |
21 |
| and (e) of this Section, money collected
pursuant to |
22 |
| subsections (a) and (b) of Section 201 of this Act shall be
|
23 |
| paid into the General Revenue Fund in the State treasury; money
|
24 |
| collected pursuant to subsections (c) and (d) of Section 201 of |
25 |
| this Act
shall be paid into the Personal Property Tax |
|
|
|
09600SB1912ham002 |
- 179 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| Replacement Fund, a special
fund in the State Treasury; and |
2 |
| money collected under Section 2505-650 of the
Department of |
3 |
| Revenue Law (20 ILCS 2505/2505-650) shall be paid
into the
|
4 |
| Child Support Enforcement Trust Fund, a special fund outside |
5 |
| the State
Treasury, or
to the State
Disbursement Unit |
6 |
| established under Section 10-26 of the Illinois Public Aid
|
7 |
| Code, as directed by the Department of Healthcare and Family |
8 |
| Services.
|
9 |
| (b) Local Government Governmental Distributive Fund.
|
10 |
| Beginning August 1, 1969, and continuing through June 30, |
11 |
| 1994, the Treasurer
shall transfer each month from the General |
12 |
| Revenue Fund to a special fund in
the State treasury, to be |
13 |
| known as the "Local Government Distributive Fund", an
amount |
14 |
| equal to 1/12 of the net revenue realized from the tax imposed |
15 |
| by
subsections (a) and (b) of Section 201 of this Act during |
16 |
| the preceding month.
Beginning July 1, 1994, and continuing |
17 |
| through June 30, 1995, the Treasurer
shall transfer each month |
18 |
| from the General Revenue Fund to the Local Government
|
19 |
| Distributive Fund an amount equal to 1/11 of the net revenue |
20 |
| realized from the
tax imposed by subsections (a) and (b) of |
21 |
| Section 201 of this Act during the
preceding month. Beginning |
22 |
| July 1, 1995, the Treasurer shall transfer each
month from the |
23 |
| General Revenue Fund to the Local Government Distributive Fund
|
24 |
| an amount equal to the net of (i) 1/10 of the net revenue |
25 |
| realized from the
tax imposed by
subsections (a) and (b) of |
26 |
| Section 201 of the Illinois Income Tax Act during
the preceding |
|
|
|
09600SB1912ham002 |
- 180 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| month
(ii) minus, beginning July 1, 2003 and ending June 30, |
2 |
| 2004, $6,666,666, and
beginning July 1,
2004,
zero. Net revenue |
3 |
| realized for a month shall be defined as the
revenue from the |
4 |
| tax imposed by subsections (a) and (b) of Section 201 of this
|
5 |
| Act which is deposited in the General Revenue Fund, the |
6 |
| Educational Assistance
Fund and the Income Tax Surcharge Local |
7 |
| Government Distributive Fund during the
month minus the amount |
8 |
| paid out of the General Revenue Fund in State warrants
during |
9 |
| that same month as refunds to taxpayers for overpayment of |
10 |
| liability
under the tax imposed by subsections (a) and (b) of |
11 |
| Section 201 of this Act.
|
12 |
| (c) Deposits Into Income Tax Refund Fund.
|
13 |
| (1) Beginning on January 1, 1989 and thereafter, the |
14 |
| Department shall
deposit a percentage of the amounts |
15 |
| collected pursuant to subsections (a)
and (b)(1), (2), and |
16 |
| (3), of Section 201 of this Act into a fund in the State
|
17 |
| treasury known as the Income Tax Refund Fund. The |
18 |
| Department shall deposit 6%
of such amounts during the |
19 |
| period beginning January 1, 1989 and ending on June
30, |
20 |
| 1989. Beginning with State fiscal year 1990 and for each |
21 |
| fiscal year
thereafter, the percentage deposited into the |
22 |
| Income Tax Refund Fund during a
fiscal year shall be the |
23 |
| Annual Percentage. For fiscal years 1999 through
2001, the |
24 |
| Annual Percentage shall be 7.1%.
For fiscal year 2003, the |
25 |
| Annual Percentage shall be 8%.
For fiscal year 2004, the |
26 |
| Annual Percentage shall be 11.7%. Upon the effective date |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| of this amendatory Act of the 93rd General Assembly, the |
2 |
| Annual Percentage shall be 10% for fiscal year 2005. For |
3 |
| fiscal year 2006, the Annual Percentage shall be 9.75%. For |
4 |
| fiscal
year 2007, the Annual Percentage shall be 9.75%. For |
5 |
| fiscal year 2008, the Annual Percentage shall be 7.75%. For |
6 |
| fiscal year 2009, the Annual Percentage shall be 9.75%. For |
7 |
| fiscal year 2010, the Annual Percentage shall be 9.75%. For |
8 |
| all other
fiscal years, the
Annual Percentage shall be |
9 |
| calculated as a fraction, the numerator of which
shall be |
10 |
| the amount of refunds approved for payment by the |
11 |
| Department during
the preceding fiscal year as a result of |
12 |
| overpayment of tax liability under
subsections (a) and |
13 |
| (b)(1), (2), and (3) of Section 201 of this Act plus the
|
14 |
| amount of such refunds remaining approved but unpaid at the |
15 |
| end of the
preceding fiscal year, minus the amounts |
16 |
| transferred into the Income Tax
Refund Fund from the |
17 |
| Tobacco Settlement Recovery Fund, and
the denominator of |
18 |
| which shall be the amounts which will be collected pursuant
|
19 |
| to subsections (a) and (b)(1), (2), and (3) of Section 201 |
20 |
| of this Act during
the preceding fiscal year; except that |
21 |
| in State fiscal year 2002, the Annual
Percentage shall in |
22 |
| no event exceed 7.6%. The Director of Revenue shall
certify |
23 |
| the Annual Percentage to the Comptroller on the last |
24 |
| business day of
the fiscal year immediately preceding the |
25 |
| fiscal year for which it is to be
effective.
|
26 |
| (2) Beginning on January 1, 1989 and thereafter, the |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| Department shall
deposit a percentage of the amounts |
2 |
| collected pursuant to subsections (a)
and (b)(6), (7), and |
3 |
| (8), (c) and (d) of Section 201
of this Act into a fund in |
4 |
| the State treasury known as the Income Tax
Refund Fund. The |
5 |
| Department shall deposit 18% of such amounts during the
|
6 |
| period beginning January 1, 1989 and ending on June 30, |
7 |
| 1989. Beginning
with State fiscal year 1990 and for each |
8 |
| fiscal year thereafter, the
percentage deposited into the |
9 |
| Income Tax Refund Fund during a fiscal year
shall be the |
10 |
| Annual Percentage. For fiscal years 1999, 2000, and 2001, |
11 |
| the
Annual Percentage shall be 19%.
For fiscal year 2003, |
12 |
| the Annual Percentage shall be 27%. For fiscal year
2004, |
13 |
| the Annual Percentage shall be 32%.
Upon the effective date |
14 |
| of this amendatory Act of the 93rd General Assembly, the |
15 |
| Annual Percentage shall be 24% for fiscal year 2005.
For |
16 |
| fiscal year 2006, the Annual Percentage shall be 20%. For |
17 |
| fiscal
year 2007, the Annual Percentage shall be 17.5%. For |
18 |
| fiscal year 2008, the Annual Percentage shall be 15.5%. For |
19 |
| fiscal year 2009, the Annual Percentage shall be 17.5%. For |
20 |
| fiscal year 2010, the Annual Percentage shall be 17.5%. For |
21 |
| all other fiscal years, the Annual
Percentage shall be |
22 |
| calculated
as a fraction, the numerator of which shall be |
23 |
| the amount of refunds
approved for payment by the |
24 |
| Department during the preceding fiscal year as
a result of |
25 |
| overpayment of tax liability under subsections (a) and |
26 |
| (b)(6),
(7), and (8), (c) and (d) of Section 201 of this |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| Act plus the
amount of such refunds remaining approved but |
2 |
| unpaid at the end of the
preceding fiscal year, and the |
3 |
| denominator of
which shall be the amounts which will be |
4 |
| collected pursuant to subsections (a)
and (b)(6), (7), and |
5 |
| (8), (c) and (d) of Section 201 of this Act during the
|
6 |
| preceding fiscal year; except that in State fiscal year |
7 |
| 2002, the Annual
Percentage shall in no event exceed 23%. |
8 |
| The Director of Revenue shall
certify the Annual Percentage |
9 |
| to the Comptroller on the last business day of
the fiscal |
10 |
| year immediately preceding the fiscal year for which it is |
11 |
| to be
effective.
|
12 |
| (3) The Comptroller shall order transferred and the |
13 |
| Treasurer shall
transfer from the Tobacco Settlement |
14 |
| Recovery Fund to the Income Tax Refund
Fund (i) $35,000,000 |
15 |
| in January, 2001, (ii) $35,000,000 in January, 2002, and
|
16 |
| (iii) $35,000,000 in January, 2003.
|
17 |
| (d) Expenditures from Income Tax Refund Fund.
|
18 |
| (1) Beginning January 1, 1989, money in the Income Tax |
19 |
| Refund Fund
shall be expended exclusively for the purpose |
20 |
| of paying refunds resulting
from overpayment of tax |
21 |
| liability under Section 201 of this Act, for paying
rebates |
22 |
| under Section 208.1 in the event that the amounts in the |
23 |
| Homeowners'
Tax Relief Fund are insufficient for that |
24 |
| purpose,
and for
making transfers pursuant to this |
25 |
| subsection (d).
|
26 |
| (2) The Director shall order payment of refunds |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| resulting from
overpayment of tax liability under Section |
2 |
| 201 of this Act from the
Income Tax Refund Fund only to the |
3 |
| extent that amounts collected pursuant
to Section 201 of |
4 |
| this Act and transfers pursuant to this subsection (d)
and |
5 |
| item (3) of subsection (c) have been deposited and retained |
6 |
| in the
Fund.
|
7 |
| (3) As soon as possible after the end of each fiscal |
8 |
| year, the Director
shall
order transferred and the State |
9 |
| Treasurer and State Comptroller shall
transfer from the |
10 |
| Income Tax Refund Fund to the Personal Property Tax
|
11 |
| Replacement Fund an amount, certified by the Director to |
12 |
| the Comptroller,
equal to the excess of the amount |
13 |
| collected pursuant to subsections (c) and
(d) of Section |
14 |
| 201 of this Act deposited into the Income Tax Refund Fund
|
15 |
| during the fiscal year over the amount of refunds resulting |
16 |
| from
overpayment of tax liability under subsections (c) and |
17 |
| (d) of Section 201
of this Act paid from the Income Tax |
18 |
| Refund Fund during the fiscal year.
|
19 |
| (4) As soon as possible after the end of each fiscal |
20 |
| year, the Director shall
order transferred and the State |
21 |
| Treasurer and State Comptroller shall
transfer from the |
22 |
| Personal Property Tax Replacement Fund to the Income Tax
|
23 |
| Refund Fund an amount, certified by the Director to the |
24 |
| Comptroller, equal
to the excess of the amount of refunds |
25 |
| resulting from overpayment of tax
liability under |
26 |
| subsections (c) and (d) of Section 201 of this Act paid
|
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| from the Income Tax Refund Fund during the fiscal year over |
2 |
| the amount
collected pursuant to subsections (c) and (d) of |
3 |
| Section 201 of this Act
deposited into the Income Tax |
4 |
| Refund Fund during the fiscal year.
|
5 |
| (4.5) As soon as possible after the end of fiscal year |
6 |
| 1999 and of each
fiscal year
thereafter, the Director shall |
7 |
| order transferred and the State Treasurer and
State |
8 |
| Comptroller shall transfer from the Income Tax Refund Fund |
9 |
| to the General
Revenue Fund any surplus remaining in the |
10 |
| Income Tax Refund Fund as of the end
of such fiscal year; |
11 |
| excluding for fiscal years 2000, 2001, and 2002
amounts |
12 |
| attributable to transfers under item (3) of subsection (c) |
13 |
| less refunds
resulting from the earned income tax credit.
|
14 |
| (5) This Act shall constitute an irrevocable and |
15 |
| continuing
appropriation from the Income Tax Refund Fund |
16 |
| for the purpose of paying
refunds upon the order of the |
17 |
| Director in accordance with the provisions of
this Section.
|
18 |
| (e) Deposits into the Education Assistance Fund and the |
19 |
| Income Tax
Surcharge Local Government Distributive Fund.
|
20 |
| On July 1, 1991, and thereafter, of the amounts collected |
21 |
| pursuant to
subsections (a) and (b) of Section 201 of this Act, |
22 |
| minus deposits into the
Income Tax Refund Fund, the Department |
23 |
| shall deposit 7.3% into the
Education Assistance Fund in the |
24 |
| State Treasury. Beginning July 1, 1991,
and continuing through |
25 |
| January 31, 1993, of the amounts collected pursuant to
|
26 |
| subsections (a) and (b) of Section 201 of the Illinois Income |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| Tax Act, minus
deposits into the Income Tax Refund Fund, the |
2 |
| Department shall deposit 3.0%
into the Income Tax Surcharge |
3 |
| Local Government Distributive Fund in the State
Treasury. |
4 |
| Beginning February 1, 1993 and continuing through June 30, |
5 |
| 1993, of
the amounts collected pursuant to subsections (a) and |
6 |
| (b) of Section 201 of the
Illinois Income Tax Act, minus |
7 |
| deposits into the Income Tax Refund Fund, the
Department shall |
8 |
| deposit 4.4% into the Income Tax Surcharge Local Government
|
9 |
| Distributive Fund in the State Treasury. Beginning July 1, |
10 |
| 1993, and
continuing through June 30, 1994, of the amounts |
11 |
| collected under subsections
(a) and (b) of Section 201 of this |
12 |
| Act, minus deposits into the Income Tax
Refund Fund, the |
13 |
| Department shall deposit 1.475% into the Income Tax Surcharge
|
14 |
| Local Government Distributive Fund in the State Treasury.
|
15 |
| (Source: P.A. 94-91, eff. 7-1-05; 94-839, eff. 6-6-06; 95-707, |
16 |
| eff. 1-11-08; 95-744, eff. 7-18-08; revised 10-23-08.)
|
17 |
| Section 5-50. The Motor Fuel Tax Law is amended by changing |
18 |
| Section 8 as follows:
|
19 |
| (35 ILCS 505/8) (from Ch. 120, par. 424)
|
20 |
| Sec. 8. Except as provided in Section 8a, subdivision
|
21 |
| (h)(1) of Section 12a, Section 13a.6, and items
13, 14, 15, and |
22 |
| 16 of Section 15, all money received by the Department under
|
23 |
| this Act, including payments made to the Department by
member |
24 |
| jurisdictions participating in the International Fuel Tax |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| Agreement,
shall be deposited in a special fund in the State |
2 |
| treasury, to be known as the
"Motor Fuel Tax Fund", and shall |
3 |
| be used as follows:
|
4 |
| (a) 2 1/2 cents per gallon of the tax collected on special |
5 |
| fuel under
paragraph (b) of Section 2 and Section 13a of this |
6 |
| Act shall be transferred
to the State Construction Account Fund |
7 |
| in the State Treasury;
|
8 |
| (b) $420,000 shall be transferred each month to the State |
9 |
| Boating Act
Fund to be used by the Department of Natural |
10 |
| Resources for the purposes
specified in Article X of the Boat |
11 |
| Registration and Safety Act;
|
12 |
| (c) $2,250,000 shall be transferred each month to the Grade |
13 |
| Crossing
Protection Fund to be used as follows: not less than |
14 |
| $6,000,000 each fiscal
year shall be used for the construction |
15 |
| or reconstruction of rail highway grade
separation structures; |
16 |
| $2,250,000 in fiscal year 2004 and each fiscal
year
thereafter |
17 |
| shall be transferred to the Transportation
Regulatory Fund and |
18 |
| shall be accounted for as part of the rail carrier
portion of |
19 |
| such funds and shall be used to pay the cost of administration
|
20 |
| of the Illinois Commerce Commission's railroad safety program |
21 |
| in connection
with its duties under subsection (3) of Section |
22 |
| 18c-7401 of the Illinois
Vehicle Code, with the remainder to be |
23 |
| used by the Department of Transportation
upon order of the |
24 |
| Illinois Commerce Commission, to pay that part of the
cost |
25 |
| apportioned by such Commission to the State to cover the |
26 |
| interest
of the public in the use of highways, roads, streets, |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| or
pedestrian walkways in the
county highway system, township |
2 |
| and district road system, or municipal
street system as defined |
3 |
| in the Illinois Highway Code, as the same may
from time to time |
4 |
| be amended, for separation of grades, for installation,
|
5 |
| construction or reconstruction of crossing protection or |
6 |
| reconstruction,
alteration, relocation including construction |
7 |
| or improvement of any
existing highway necessary for access to |
8 |
| property or improvement of any
grade crossing including the |
9 |
| necessary highway approaches thereto of any
railroad across the |
10 |
| highway or public road, or for the installation,
construction, |
11 |
| reconstruction, or maintenance of a pedestrian walkway over or
|
12 |
| under a railroad right-of-way, as provided for in and in
|
13 |
| accordance with Section 18c-7401 of the Illinois Vehicle Code.
|
14 |
| The Commission shall not order more than $2,000,000 per year in |
15 |
| Grade
Crossing Protection Fund moneys for pedestrian walkways.
|
16 |
| In entering orders for projects for which payments from the |
17 |
| Grade Crossing
Protection Fund will be made, the Commission |
18 |
| shall account for expenditures
authorized by the orders on a |
19 |
| cash rather than an accrual basis. For purposes
of this |
20 |
| requirement an "accrual basis" assumes that the total cost of |
21 |
| the
project is expended in the fiscal year in which the order |
22 |
| is entered, while a
"cash basis" allocates the cost of the |
23 |
| project among fiscal years as
expenditures are actually made. |
24 |
| To meet the requirements of this subsection,
the Illinois |
25 |
| Commerce Commission shall develop annual and 5-year project |
26 |
| plans
of rail crossing capital improvements that will be paid |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| for with moneys from
the Grade Crossing Protection Fund. The |
2 |
| annual project plan shall identify
projects for the succeeding |
3 |
| fiscal year and the 5-year project plan shall
identify projects |
4 |
| for the 5 directly succeeding fiscal years. The Commission
|
5 |
| shall submit the annual and 5-year project plans for this Fund |
6 |
| to the Governor,
the President of the Senate, the Senate |
7 |
| Minority Leader, the Speaker of the
House of Representatives, |
8 |
| and the Minority Leader of the House of
Representatives on
the |
9 |
| first Wednesday in April of each year;
|
10 |
| (d) of the amount remaining after allocations provided for |
11 |
| in
subsections (a), (b) and (c), a sufficient amount shall be |
12 |
| reserved to
pay all of the following:
|
13 |
| (1) the costs of the Department of Revenue in |
14 |
| administering this
Act;
|
15 |
| (2) the costs of the Department of Transportation in |
16 |
| performing its
duties imposed by the Illinois Highway Code |
17 |
| for supervising the use of motor
fuel tax funds apportioned |
18 |
| to municipalities, counties and road districts;
|
19 |
| (3) refunds provided for in Section 13 of this Act and |
20 |
| under the terms
of the International Fuel Tax Agreement |
21 |
| referenced in Section 14a;
|
22 |
| (4) from October 1, 1985 until June 30, 1994, the |
23 |
| administration of the
Vehicle Emissions Inspection Law, |
24 |
| which amount shall be certified monthly by
the |
25 |
| Environmental Protection Agency to the State Comptroller |
26 |
| and shall promptly
be transferred by the State Comptroller |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| and Treasurer from the Motor Fuel Tax
Fund to the Vehicle |
2 |
| Inspection Fund, and for the period July 1, 1994 through
|
3 |
| June 30, 2000, one-twelfth of $25,000,000 each month, for |
4 |
| the period July 1, 2000 through June 30, 2003,
one-twelfth |
5 |
| of
$30,000,000
each month,
and $15,000,000 on July 1, 2003, |
6 |
| and $15,000,000 on January 1, 2004, and $15,000,000
on
each
|
7 |
| July
1 and October 1, or as soon thereafter as may be |
8 |
| practical, during the period July 1, 2004 through June 30, |
9 |
| 2010 2009 ,
for the administration of the Vehicle Emissions |
10 |
| Inspection Law of
2005, to be transferred by the State |
11 |
| Comptroller and Treasurer from the Motor
Fuel Tax Fund into |
12 |
| the Vehicle Inspection Fund;
|
13 |
| (5) amounts ordered paid by the Court of Claims; and
|
14 |
| (6) payment of motor fuel use taxes due to member |
15 |
| jurisdictions under
the terms of the International Fuel Tax |
16 |
| Agreement. The Department shall
certify these amounts to |
17 |
| the Comptroller by the 15th day of each month; the
|
18 |
| Comptroller shall cause orders to be drawn for such |
19 |
| amounts, and the Treasurer
shall administer those amounts |
20 |
| on or before the last day of each month;
|
21 |
| (e) after allocations for the purposes set forth in |
22 |
| subsections
(a), (b), (c) and (d), the remaining amount shall |
23 |
| be apportioned as follows:
|
24 |
| (1) Until January 1, 2000, 58.4%, and beginning January |
25 |
| 1, 2000, 45.6%
shall be deposited as follows:
|
26 |
| (A) 37% into the State Construction Account Fund, |
|
|
|
09600SB1912ham002 |
- 191 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| and
|
2 |
| (B) 63% into the Road Fund, $1,250,000 of which |
3 |
| shall be reserved each
month for the Department of |
4 |
| Transportation to be used in accordance with
the |
5 |
| provisions of Sections 6-901 through 6-906 of the |
6 |
| Illinois Highway Code;
|
7 |
| (2) Until January 1, 2000, 41.6%, and beginning January |
8 |
| 1, 2000, 54.4%
shall be transferred to the Department of |
9 |
| Transportation to be
distributed as follows:
|
10 |
| (A) 49.10% to the municipalities of the State,
|
11 |
| (B) 16.74% to the counties of the State having |
12 |
| 1,000,000 or more inhabitants,
|
13 |
| (C) 18.27% to the counties of the State having less |
14 |
| than 1,000,000 inhabitants,
|
15 |
| (D) 15.89% to the road districts of the State.
|
16 |
| As soon as may be after the first day of each month the |
17 |
| Department of
Transportation shall allot to each municipality |
18 |
| its share of the amount
apportioned to the several |
19 |
| municipalities which shall be in proportion
to the population |
20 |
| of such municipalities as determined by the last
preceding |
21 |
| municipal census if conducted by the Federal Government or
|
22 |
| Federal census. If territory is annexed to any municipality |
23 |
| subsequent
to the time of the last preceding census the |
24 |
| corporate authorities of
such municipality may cause a census |
25 |
| to be taken of such annexed
territory and the population so |
26 |
| ascertained for such territory shall be
added to the population |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| of the municipality as determined by the last
preceding census |
2 |
| for the purpose of determining the allotment for that
|
3 |
| municipality. If the population of any municipality was not |
4 |
| determined
by the last Federal census preceding any |
5 |
| apportionment, the
apportionment to such municipality shall be |
6 |
| in accordance with any
census taken by such municipality. Any |
7 |
| municipal census used in
accordance with this Section shall be |
8 |
| certified to the Department of
Transportation by the clerk of |
9 |
| such municipality, and the accuracy
thereof shall be subject to |
10 |
| approval of the Department which may make
such corrections as |
11 |
| it ascertains to be necessary.
|
12 |
| As soon as may be after the first day of each month the |
13 |
| Department of
Transportation shall allot to each county its |
14 |
| share of the amount
apportioned to the several counties of the |
15 |
| State as herein provided.
Each allotment to the several |
16 |
| counties having less than 1,000,000
inhabitants shall be in |
17 |
| proportion to the amount of motor vehicle
license fees received |
18 |
| from the residents of such counties, respectively,
during the |
19 |
| preceding calendar year. The Secretary of State shall, on or
|
20 |
| before April 15 of each year, transmit to the Department of
|
21 |
| Transportation a full and complete report showing the amount of |
22 |
| motor
vehicle license fees received from the residents of each |
23 |
| county,
respectively, during the preceding calendar year. The |
24 |
| Department of
Transportation shall, each month, use for |
25 |
| allotment purposes the last
such report received from the |
26 |
| Secretary of State.
|
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| As soon as may be after the first day of each month, the |
2 |
| Department
of Transportation shall allot to the several |
3 |
| counties their share of the
amount apportioned for the use of |
4 |
| road districts. The allotment shall
be apportioned among the |
5 |
| several counties in the State in the proportion
which the total |
6 |
| mileage of township or district roads in the respective
|
7 |
| counties bears to the total mileage of all township and |
8 |
| district roads
in the State. Funds allotted to the respective |
9 |
| counties for the use of
road districts therein shall be |
10 |
| allocated to the several road districts
in the county in the |
11 |
| proportion which the total mileage of such township
or district |
12 |
| roads in the respective road districts bears to the total
|
13 |
| mileage of all such township or district roads in the county. |
14 |
| After
July 1 of any year, no allocation shall be made for any |
15 |
| road district
unless it levied a tax for road and bridge |
16 |
| purposes in an amount which
will require the extension of such |
17 |
| tax against the taxable property in
any such road district at a |
18 |
| rate of not less than either .08% of the value
thereof, based |
19 |
| upon the assessment for the year immediately prior to the year
|
20 |
| in which such tax was levied and as equalized by the Department |
21 |
| of Revenue
or, in DuPage County, an amount equal to or greater |
22 |
| than $12,000 per mile of
road under the jurisdiction of the |
23 |
| road district, whichever is less. If any
road district has |
24 |
| levied a special tax for road purposes
pursuant to Sections |
25 |
| 6-601, 6-602 and 6-603 of the Illinois Highway Code, and
such |
26 |
| tax was levied in an amount which would require extension at a
|
|
|
|
09600SB1912ham002 |
- 194 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| rate of not less than .08% of the value of the taxable property |
2 |
| thereof,
as equalized or assessed by the Department of Revenue,
|
3 |
| or, in DuPage County, an amount equal to or greater than |
4 |
| $12,000 per mile of
road under the jurisdiction of the road |
5 |
| district, whichever is less,
such levy shall, however, be |
6 |
| deemed a proper compliance with this
Section and shall qualify |
7 |
| such road district for an allotment under this
Section. If a |
8 |
| township has transferred to the road and bridge fund
money |
9 |
| which, when added to the amount of any tax levy of the road
|
10 |
| district would be the equivalent of a tax levy requiring |
11 |
| extension at a
rate of at least .08%, or, in DuPage County, an |
12 |
| amount equal to or greater
than $12,000 per mile of road under |
13 |
| the jurisdiction of the road district,
whichever is less, such |
14 |
| transfer, together with any such tax levy,
shall be deemed a |
15 |
| proper compliance with this Section and shall qualify
the road |
16 |
| district for an allotment under this Section.
|
17 |
| In counties in which a property tax extension limitation is |
18 |
| imposed
under the Property Tax Extension Limitation Law, road |
19 |
| districts may retain
their entitlement to a motor fuel tax |
20 |
| allotment if, at the time the property
tax
extension limitation |
21 |
| was imposed, the road district was levying a road and
bridge |
22 |
| tax at a rate sufficient to entitle it to a motor fuel tax |
23 |
| allotment
and continues to levy the maximum allowable amount |
24 |
| after the imposition of the
property tax extension limitation. |
25 |
| Any road district may in all circumstances
retain its |
26 |
| entitlement to a motor fuel tax allotment if it levied a road |
|
|
|
09600SB1912ham002 |
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|
1 |
| and
bridge tax in an amount that will require the extension of |
2 |
| the tax against the
taxable property in the road district at a |
3 |
| rate of not less than 0.08% of the
assessed value of the |
4 |
| property, based upon the assessment for the year
immediately |
5 |
| preceding the year in which the tax was levied and as equalized |
6 |
| by
the Department of Revenue or, in DuPage County, an amount |
7 |
| equal to or greater
than $12,000 per mile of road under the |
8 |
| jurisdiction of the road district,
whichever is less.
|
9 |
| As used in this Section the term "road district" means any |
10 |
| road
district, including a county unit road district, provided |
11 |
| for by the
Illinois Highway Code; and the term "township or |
12 |
| district road"
means any road in the township and district road |
13 |
| system as defined in the
Illinois Highway Code. For the |
14 |
| purposes of this Section, "road
district" also includes park |
15 |
| districts, forest preserve districts and
conservation |
16 |
| districts organized under Illinois law and "township or
|
17 |
| district road" also includes such roads as are maintained by |
18 |
| park
districts, forest preserve districts and conservation |
19 |
| districts. The
Department of Transportation shall determine |
20 |
| the mileage of all township
and district roads for the purposes |
21 |
| of making allotments and allocations of
motor fuel tax funds |
22 |
| for use in road districts.
|
23 |
| Payment of motor fuel tax moneys to municipalities and |
24 |
| counties shall
be made as soon as possible after the allotment |
25 |
| is made. The treasurer
of the municipality or county may invest |
26 |
| these funds until their use is
required and the interest earned |
|
|
|
09600SB1912ham002 |
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|
|
1 |
| by these investments shall be limited
to the same uses as the |
2 |
| principal funds.
|
3 |
| (Source: P.A. 94-839, eff. 6-6-06; 95-744, eff. 7-18-08.)
|
4 |
| Section 5-50.5. The Illinois Pension Code is amended by |
5 |
| changing Section 14-131 as follows:
|
6 |
| (40 ILCS 5/14-131)
(from Ch. 108 1/2, par. 14-131)
|
7 |
| Sec. 14-131. Contributions by State.
|
8 |
| (a) The State shall make contributions to the System by |
9 |
| appropriations of
amounts which, together with other employer |
10 |
| contributions from trust, federal,
and other funds, employee |
11 |
| contributions, investment income, and other income,
will be |
12 |
| sufficient to meet the cost of maintaining and administering |
13 |
| the System
on a 90% funded basis in accordance with actuarial |
14 |
| recommendations.
|
15 |
| For the purposes of this Section and Section 14-135.08, |
16 |
| references to State
contributions refer only to employer |
17 |
| contributions and do not include employee
contributions that |
18 |
| are picked up or otherwise paid by the State or a
department on |
19 |
| behalf of the employee.
|
20 |
| (b) The Board shall determine the total amount of State |
21 |
| contributions
required for each fiscal year on the basis of the |
22 |
| actuarial tables and other
assumptions adopted by the Board, |
23 |
| using the formula in subsection (e).
|
24 |
| The Board shall also determine a State contribution rate |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| for each fiscal
year, expressed as a percentage of payroll, |
2 |
| based on the total required State
contribution for that fiscal |
3 |
| year (less the amount received by the System from
|
4 |
| appropriations under Section 8.12 of the State Finance Act and |
5 |
| Section 1 of the
State Pension Funds Continuing Appropriation |
6 |
| Act, if any, for the fiscal year
ending on the June 30 |
7 |
| immediately preceding the applicable November 15
certification |
8 |
| deadline), the estimated payroll (including all forms of
|
9 |
| compensation) for personal services rendered by eligible |
10 |
| employees, and the
recommendations of the actuary.
|
11 |
| For the purposes of this Section and Section 14.1 of the |
12 |
| State Finance Act,
the term "eligible employees" includes |
13 |
| employees who participate in the System,
persons who may elect |
14 |
| to participate in the System but have not so elected,
persons |
15 |
| who are serving a qualifying period that is required for |
16 |
| participation,
and annuitants employed by a department as |
17 |
| described in subdivision (a)(1) or
(a)(2) of Section 14-111.
|
18 |
| (c) Contributions shall be made by the several departments |
19 |
| for each pay
period by warrants drawn by the State Comptroller |
20 |
| against their respective
funds or appropriations based upon |
21 |
| vouchers stating the amount to be so
contributed. These amounts |
22 |
| shall be based on the full rate certified by the
Board under |
23 |
| Section 14-135.08 for that fiscal year.
From the effective date |
24 |
| of this amendatory Act of the 93rd General
Assembly through the |
25 |
| payment of the final payroll from fiscal year 2004
|
26 |
| appropriations, the several departments shall not make |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| contributions
for the remainder of fiscal year 2004 but shall |
2 |
| instead make payments
as required under subsection (a-1) of |
3 |
| Section 14.1 of the State Finance Act.
The several departments |
4 |
| shall resume those contributions at the commencement of
fiscal |
5 |
| year 2005.
|
6 |
| (c-1) Notwithstanding subsection (c) of this Section, for |
7 |
| fiscal year 2010 only, contributions by the several departments |
8 |
| are not required to be made for General Revenue Funds payrolls |
9 |
| processed by the Comptroller. Payrolls paid by the several |
10 |
| departments from all other State funds must continue to be |
11 |
| processed pursuant to subsection (c) of this Section. |
12 |
| (c-2) For State fiscal year 2010 only, on or as soon as |
13 |
| possible after the 15th day of each month the Board shall |
14 |
| submit vouchers for payment of State contributions to the |
15 |
| System, in a total monthly amount of one-twelfth of the fiscal |
16 |
| year 2010 General Revenue Fund appropriation to the System. |
17 |
| (d) If an employee is paid from trust funds or federal |
18 |
| funds, the
department or other employer shall pay employer |
19 |
| contributions from those funds
to the System at the certified |
20 |
| rate, unless the terms of the trust or the
federal-State |
21 |
| agreement preclude the use of the funds for that purpose, in
|
22 |
| which case the required employer contributions shall be paid by |
23 |
| the State.
From the effective date of this amendatory
Act of |
24 |
| the 93rd General Assembly through the payment of the final
|
25 |
| payroll from fiscal year 2004 appropriations, the department or |
26 |
| other
employer shall not pay contributions for the remainder of |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| fiscal year
2004 but shall instead make payments as required |
2 |
| under subsection (a-1) of
Section 14.1 of the State Finance |
3 |
| Act. The department or other employer shall
resume payment of
|
4 |
| contributions at the commencement of fiscal year 2005.
|
5 |
| (e) For State fiscal years 2011 through 2045, the minimum |
6 |
| contribution
to the System to be made by the State for each |
7 |
| fiscal year shall be an amount
determined by the System to be |
8 |
| sufficient to bring the total assets of the
System up to 90% of |
9 |
| the total actuarial liabilities of the System by the end
of |
10 |
| State fiscal year 2045. In making these determinations, the |
11 |
| required State
contribution shall be calculated each year as a |
12 |
| level percentage of payroll
over the years remaining to and |
13 |
| including fiscal year 2045 and shall be
determined under the |
14 |
| projected unit credit actuarial cost method.
|
15 |
| For State fiscal years 1996 through 2005, the State |
16 |
| contribution to
the System, as a percentage of the applicable |
17 |
| employee payroll, shall be
increased in equal annual increments |
18 |
| so that by State fiscal year 2011, the
State is contributing at |
19 |
| the rate required under this Section; except that
(i) for State |
20 |
| fiscal year 1998, for all purposes of this Code and any other
|
21 |
| law of this State, the certified percentage of the applicable |
22 |
| employee payroll
shall be 5.052% for employees earning eligible |
23 |
| creditable service under Section
14-110 and 6.500% for all |
24 |
| other employees, notwithstanding any contrary
certification |
25 |
| made under Section 14-135.08 before the effective date of this
|
26 |
| amendatory Act of 1997, and (ii)
in the following specified |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| State fiscal years, the State contribution to
the System shall |
2 |
| not be less than the following indicated percentages of the
|
3 |
| applicable employee payroll, even if the indicated percentage |
4 |
| will produce a
State contribution in excess of the amount |
5 |
| otherwise required under this
subsection and subsection (a):
|
6 |
| 9.8% in FY 1999;
10.0% in FY 2000;
10.2% in FY 2001;
10.4% in FY |
7 |
| 2002;
10.6% in FY 2003; and
10.8% in FY 2004.
|
8 |
| Notwithstanding any other provision of this Article, the |
9 |
| total required State
contribution to the System for State |
10 |
| fiscal year 2006 is $203,783,900.
|
11 |
| Notwithstanding any other provision of this Article, the |
12 |
| total required State
contribution to the System for State |
13 |
| fiscal year 2007 is $344,164,400.
|
14 |
| For each of State fiscal years 2008 through 2010, the State |
15 |
| contribution to
the System, as a percentage of the applicable |
16 |
| employee payroll, shall be
increased in equal annual increments |
17 |
| from the required State contribution for State fiscal year |
18 |
| 2007, so that by State fiscal year 2011, the
State is |
19 |
| contributing at the rate otherwise required under this Section.
|
20 |
| Beginning in State fiscal year 2046, the minimum State |
21 |
| contribution for
each fiscal year shall be the amount needed to |
22 |
| maintain the total assets of
the System at 90% of the total |
23 |
| actuarial liabilities of the System.
|
24 |
| Amounts received by the System pursuant to Section 25 of |
25 |
| the Budget Stabilization Act or Section 8.12 of the State |
26 |
| Finance Act in any fiscal year do not reduce and do not |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| constitute payment of any portion of the minimum State |
2 |
| contribution required under this Article in that fiscal year. |
3 |
| Such amounts shall not reduce, and shall not be included in the |
4 |
| calculation of, the required State contributions under this |
5 |
| Article in any future year until the System has reached a |
6 |
| funding ratio of at least 90%. A reference in this Article to |
7 |
| the "required State contribution" or any substantially similar |
8 |
| term does not include or apply to any amounts payable to the |
9 |
| System under Section 25 of the Budget Stabilization Act.
|
10 |
| Notwithstanding any other provision of this Section, the |
11 |
| required State
contribution for State fiscal year 2005 and for |
12 |
| fiscal year 2008 and each fiscal year thereafter, as
calculated |
13 |
| under this Section and
certified under Section 14-135.08, shall |
14 |
| not exceed an amount equal to (i) the
amount of the required |
15 |
| State contribution that would have been calculated under
this |
16 |
| Section for that fiscal year if the System had not received any |
17 |
| payments
under subsection (d) of Section 7.2 of the General |
18 |
| Obligation Bond Act, minus
(ii) the portion of the State's |
19 |
| total debt service payments for that fiscal
year on the bonds |
20 |
| issued for the purposes of that Section 7.2, as determined
and |
21 |
| certified by the Comptroller, that is the same as the System's |
22 |
| portion of
the total moneys distributed under subsection (d) of |
23 |
| Section 7.2 of the General
Obligation Bond Act. In determining |
24 |
| this maximum for State fiscal years 2008 through 2010, however, |
25 |
| the amount referred to in item (i) shall be increased, as a |
26 |
| percentage of the applicable employee payroll, in equal |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| increments calculated from the sum of the required State |
2 |
| contribution for State fiscal year 2007 plus the applicable |
3 |
| portion of the State's total debt service payments for fiscal |
4 |
| year 2007 on the bonds issued for the purposes of Section 7.2 |
5 |
| of the General
Obligation Bond Act, so that, by State fiscal |
6 |
| year 2011, the
State is contributing at the rate otherwise |
7 |
| required under this Section.
|
8 |
| (f) After the submission of all payments for eligible |
9 |
| employees
from personal services line items in fiscal year 2004 |
10 |
| have been made,
the Comptroller shall provide to the System a |
11 |
| certification of the sum
of all fiscal year 2004 expenditures |
12 |
| for personal services that would
have been covered by payments |
13 |
| to the System under this Section if the
provisions of this |
14 |
| amendatory Act of the 93rd General Assembly had not been
|
15 |
| enacted. Upon
receipt of the certification, the System shall |
16 |
| determine the amount
due to the System based on the full rate |
17 |
| certified by the Board under
Section 14-135.08 for fiscal year |
18 |
| 2004 in order to meet the State's
obligation under this |
19 |
| Section. The System shall compare this amount
due to the amount |
20 |
| received by the System in fiscal year 2004 through
payments |
21 |
| under this Section and under Section 6z-61 of the State Finance |
22 |
| Act.
If the amount
due is more than the amount received, the |
23 |
| difference shall be termed the
"Fiscal Year 2004 Shortfall" for |
24 |
| purposes of this Section, and the
Fiscal Year 2004 Shortfall |
25 |
| shall be satisfied under Section 1.2 of the State
Pension Funds |
26 |
| Continuing Appropriation Act. If the amount due is less than |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| the
amount received, the
difference shall be termed the "Fiscal |
2 |
| Year 2004 Overpayment" for purposes of
this Section, and the |
3 |
| Fiscal Year 2004 Overpayment shall be repaid by
the System to |
4 |
| the Pension Contribution Fund as soon as practicable
after the |
5 |
| certification.
|
6 |
| (g) After the submission of all payments for eligible |
7 |
| employees from personal services line items paid from the |
8 |
| General Revenue Fund in fiscal year 2010 have been made, the |
9 |
| Comptroller shall provide to the System a certification of the |
10 |
| sum of all fiscal year 2010 expenditures for personal services |
11 |
| that would have been covered by payments to the System under |
12 |
| this Section if the provisions of this amendatory Act of the |
13 |
| 96th General Assembly had not been enacted. Upon receipt of the |
14 |
| certification, the System shall determine the amount due to the |
15 |
| System based on the full rate certified by the Board under |
16 |
| Section 14-135.08 for fiscal year 2010 in order to meet the |
17 |
| State's obligation under this Section. The System shall compare |
18 |
| this amount due to the amount received by the System in fiscal |
19 |
| year 2010 through payments under this Section. If the amount |
20 |
| due is more than the amount received, the difference shall be |
21 |
| termed the "Fiscal Year 2010 Shortfall" for purposes of this |
22 |
| Section, and the Fiscal Year 2010 Shortfall shall be satisfied |
23 |
| under Section 1.2 of the State Pension Funds Continuing |
24 |
| Appropriation Act. If the amount due is less than the amount |
25 |
| received, the difference shall be termed the "Fiscal Year 2010 |
26 |
| Overpayment" for purposes of this Section, and the Fiscal Year |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| 2010 Overpayment shall be repaid by the System to the General |
2 |
| Revenue Fund as soon as practicable after the certification. |
3 |
| (Source: P.A. 94-4, eff. 6-1-05; 94-839, eff. 6-6-06; 95-950, |
4 |
| eff. 8-29-08.)
|
5 |
| Section 5-50.6. The State Pension Funds Continuing |
6 |
| Appropriation Act is amended by changing Section 1.2 as |
7 |
| follows:
|
8 |
| (40 ILCS 15/1.2)
|
9 |
| Sec. 1.2. Appropriations for the State Employees' |
10 |
| Retirement System.
|
11 |
| (a) From each fund from which an amount is appropriated for |
12 |
| personal
services to a department or other employer under |
13 |
| Article 14 of the Illinois
Pension Code, there is hereby |
14 |
| appropriated to that department or other
employer, on a |
15 |
| continuing annual basis for each State fiscal year, an
|
16 |
| additional amount equal to the amount, if any, by which (1) an |
17 |
| amount equal
to the percentage of the personal services line |
18 |
| item for that department or
employer from that fund for that |
19 |
| fiscal year that the Board of Trustees of
the State Employees' |
20 |
| Retirement System of Illinois has certified under Section
|
21 |
| 14-135.08 of the Illinois Pension Code to be necessary to meet |
22 |
| the State's
obligation under Section 14-131 of the Illinois |
23 |
| Pension Code for that fiscal
year, exceeds (2) the amounts |
24 |
| otherwise appropriated to that department or
employer from that |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| fund for State contributions to the State Employees'
Retirement |
2 |
| System for that fiscal year.
From the effective
date of this |
3 |
| amendatory Act of the 93rd General Assembly
through the final |
4 |
| payment from a department or employer's
personal services line |
5 |
| item for fiscal year 2004, payments to
the State Employees' |
6 |
| Retirement System that otherwise would
have been made under |
7 |
| this subsection (a) shall be governed by
the provisions in |
8 |
| subsection (a-1).
|
9 |
| (a-1) If a Fiscal Year 2004 Shortfall is certified under |
10 |
| subsection (f) of
Section 14-131 of the Illinois Pension Code, |
11 |
| there is hereby appropriated
to the State Employees' Retirement |
12 |
| System of Illinois on a
continuing basis from the General |
13 |
| Revenue Fund an additional
aggregate amount equal to the Fiscal |
14 |
| Year 2004 Shortfall.
|
15 |
| (a-2) If a Fiscal Year 2010 Shortfall is certified under |
16 |
| subsection (g) of Section 14-131 of the Illinois Pension Code, |
17 |
| there is hereby appropriated to the State Employees' Retirement |
18 |
| System of Illinois on a continuing basis from the General |
19 |
| Revenue Fund an additional aggregate amount equal to the Fiscal |
20 |
| Year 2010 Shortfall. |
21 |
| (b) The continuing appropriations provided for by this |
22 |
| Section shall first
be available in State fiscal year 1996.
|
23 |
| (c) Beginning in Fiscal Year 2005, any continuing |
24 |
| appropriation under this Section arising out of an |
25 |
| appropriation for personal services from the Road Fund to the |
26 |
| Department of State Police or the Secretary of State shall be |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| payable from the General Revenue Fund rather than the Road |
2 |
| Fund.
|
3 |
| (Source: P.A. 93-665, eff. 3-5-04; 93-1067, eff. 1-15-05.)
|
4 |
| Section 5-51. The School Code is amended by changing |
5 |
| Section 18-8.05 as follows:
|
6 |
| (105 ILCS 5/18-8.05)
|
7 |
| Sec. 18-8.05. Basis for apportionment of general State |
8 |
| financial aid and
supplemental general State aid to the common |
9 |
| schools for the 1998-1999 and
subsequent school years.
|
10 |
| (A) General Provisions.
|
11 |
| (1) The provisions of this Section apply to the 1998-1999 |
12 |
| and subsequent
school years. The system of general State |
13 |
| financial aid provided for in this
Section
is designed to |
14 |
| assure that, through a combination of State financial aid and
|
15 |
| required local resources, the financial support provided each |
16 |
| pupil in Average
Daily Attendance equals or exceeds a
|
17 |
| prescribed per pupil Foundation Level. This formula approach |
18 |
| imputes a level
of per pupil Available Local Resources and |
19 |
| provides for the basis to calculate
a per pupil level of |
20 |
| general State financial aid that, when added to Available
Local |
21 |
| Resources, equals or exceeds the Foundation Level. The
amount |
22 |
| of per pupil general State financial aid for school districts, |
23 |
| in
general, varies in inverse
relation to Available Local |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| Resources. Per pupil amounts are based upon
each school |
2 |
| district's Average Daily Attendance as that term is defined in |
3 |
| this
Section.
|
4 |
| (2) In addition to general State financial aid, school |
5 |
| districts with
specified levels or concentrations of pupils |
6 |
| from low income households are
eligible to receive supplemental |
7 |
| general State financial aid grants as provided
pursuant to |
8 |
| subsection (H).
The supplemental State aid grants provided for |
9 |
| school districts under
subsection (H) shall be appropriated for |
10 |
| distribution to school districts as
part of the same line item |
11 |
| in which the general State financial aid of school
districts is |
12 |
| appropriated under this Section.
|
13 |
| (3) To receive financial assistance under this Section, |
14 |
| school districts
are required to file claims with the State |
15 |
| Board of Education, subject to the
following requirements:
|
16 |
| (a) Any school district which fails for any given |
17 |
| school year to maintain
school as required by law, or to |
18 |
| maintain a recognized school is not
eligible to file for |
19 |
| such school year any claim upon the Common School
Fund. In |
20 |
| case of nonrecognition of one or more attendance centers in |
21 |
| a
school district otherwise operating recognized schools, |
22 |
| the claim of the
district shall be reduced in the |
23 |
| proportion which the Average Daily
Attendance in the |
24 |
| attendance center or centers bear to the Average Daily
|
25 |
| Attendance in the school district. A "recognized school" |
26 |
| means any
public school which meets the standards as |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| established for recognition
by the State Board of |
2 |
| Education. A school district or attendance center
not |
3 |
| having recognition status at the end of a school term is |
4 |
| entitled to
receive State aid payments due upon a legal |
5 |
| claim which was filed while
it was recognized.
|
6 |
| (b) School district claims filed under this Section are |
7 |
| subject to
Sections 18-9 and 18-12, except as otherwise |
8 |
| provided in this
Section.
|
9 |
| (c) If a school district operates a full year school |
10 |
| under Section
10-19.1, the general State aid to the school |
11 |
| district shall be determined
by the State Board of |
12 |
| Education in accordance with this Section as near as
may be |
13 |
| applicable.
|
14 |
| (d) (Blank).
|
15 |
| (4) Except as provided in subsections (H) and (L), the |
16 |
| board of any district
receiving any of the grants provided for |
17 |
| in this Section may apply those funds
to any fund so received |
18 |
| for which that board is authorized to make expenditures
by law.
|
19 |
| School districts are not required to exert a minimum |
20 |
| Operating Tax Rate in
order to qualify for assistance under |
21 |
| this Section.
|
22 |
| (5) As used in this Section the following terms, when |
23 |
| capitalized, shall
have the meaning ascribed herein:
|
24 |
| (a) "Average Daily Attendance": A count of pupil |
25 |
| attendance in school,
averaged as provided for in |
26 |
| subsection (C) and utilized in deriving per pupil
financial |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| support levels.
|
2 |
| (b) "Available Local Resources": A computation of |
3 |
| local financial
support, calculated on the basis of Average |
4 |
| Daily Attendance and derived as
provided pursuant to |
5 |
| subsection (D).
|
6 |
| (c) "Corporate Personal Property Replacement Taxes": |
7 |
| Funds paid to local
school districts pursuant to "An Act in |
8 |
| relation to the abolition of ad valorem
personal property |
9 |
| tax and the replacement of revenues lost thereby, and
|
10 |
| amending and repealing certain Acts and parts of Acts in |
11 |
| connection therewith",
certified August 14, 1979, as |
12 |
| amended (Public Act 81-1st S.S.-1).
|
13 |
| (d) "Foundation Level": A prescribed level of per pupil |
14 |
| financial support
as provided for in subsection (B).
|
15 |
| (e) "Operating Tax Rate": All school district property |
16 |
| taxes extended for
all purposes, except Bond and
Interest, |
17 |
| Summer School, Rent, Capital Improvement, and Vocational |
18 |
| Education
Building purposes.
|
19 |
| (B) Foundation Level.
|
20 |
| (1) The Foundation Level is a figure established by the |
21 |
| State representing
the minimum level of per pupil financial |
22 |
| support that should be available to
provide for the basic |
23 |
| education of each pupil in
Average Daily Attendance. As set |
24 |
| forth in this Section, each school district
is assumed to exert
|
25 |
| a sufficient local taxing effort such that, in combination with |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| the aggregate
of general State
financial aid provided the |
2 |
| district, an aggregate of State and local resources
are |
3 |
| available to meet
the basic education needs of pupils in the |
4 |
| district.
|
5 |
| (2) For the 1998-1999 school year, the Foundation Level of |
6 |
| support is
$4,225. For the 1999-2000 school year, the |
7 |
| Foundation Level of support is
$4,325. For the 2000-2001 school |
8 |
| year, the Foundation Level of support is
$4,425. For the |
9 |
| 2001-2002 school year and 2002-2003 school year, the
Foundation |
10 |
| Level of support is $4,560. For the 2003-2004 school year, the |
11 |
| Foundation Level of support is $4,810. For the 2004-2005 school |
12 |
| year, the Foundation Level of support is $4,964.
For the |
13 |
| 2005-2006 school year,
the Foundation Level of support is |
14 |
| $5,164. For the 2006-2007 school year, the Foundation Level of |
15 |
| support is $5,334. For the 2007-2008 school year, the |
16 |
| Foundation Level of support is $5,734. For the 2008-2009 school |
17 |
| year, the Foundation Level of support is $5,959.
|
18 |
| (3) For the 2009-2010 2008-2009 school year and each school |
19 |
| year thereafter,
the Foundation Level of support is $6,119 |
20 |
| $5,959 or such greater amount as
may be established by law by |
21 |
| the General Assembly.
|
22 |
| (C) Average Daily Attendance.
|
23 |
| (1) For purposes of calculating general State aid pursuant |
24 |
| to subsection
(E), an Average Daily Attendance figure shall be |
25 |
| utilized. The Average Daily
Attendance figure for formula
|
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| calculation purposes shall be the monthly average of the actual |
2 |
| number of
pupils in attendance of
each school district, as |
3 |
| further averaged for the best 3 months of pupil
attendance for |
4 |
| each
school district. In compiling the figures for the number |
5 |
| of pupils in
attendance, school districts
and the State Board |
6 |
| of Education shall, for purposes of general State aid
funding, |
7 |
| conform
attendance figures to the requirements of subsection |
8 |
| (F).
|
9 |
| (2) The Average Daily Attendance figures utilized in |
10 |
| subsection (E) shall be
the requisite attendance data for the |
11 |
| school year immediately preceding
the
school year for which |
12 |
| general State aid is being calculated
or the average of the |
13 |
| attendance data for the 3 preceding school
years, whichever is |
14 |
| greater. The Average Daily Attendance figures
utilized in |
15 |
| subsection (H) shall be the requisite attendance data for the
|
16 |
| school year immediately preceding the school year for which |
17 |
| general
State aid is being calculated.
|
18 |
| (D) Available Local Resources.
|
19 |
| (1) For purposes of calculating general State aid pursuant |
20 |
| to subsection
(E), a representation of Available Local |
21 |
| Resources per pupil, as that term is
defined and determined in |
22 |
| this subsection, shall be utilized. Available Local
Resources |
23 |
| per pupil shall include a calculated
dollar amount representing |
24 |
| local school district revenues from local property
taxes and |
25 |
| from
Corporate Personal Property Replacement Taxes, expressed |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| on the basis of pupils
in Average
Daily Attendance. Calculation |
2 |
| of Available Local Resources shall exclude any tax amnesty |
3 |
| funds received as a result of Public Act 93-26.
|
4 |
| (2) In determining a school district's revenue from local |
5 |
| property taxes,
the State Board of Education shall utilize the |
6 |
| equalized assessed valuation of
all taxable property of each |
7 |
| school
district as of September 30 of the previous year. The |
8 |
| equalized assessed
valuation utilized shall
be obtained and |
9 |
| determined as provided in subsection (G).
|
10 |
| (3) For school districts maintaining grades kindergarten |
11 |
| through 12, local
property tax
revenues per pupil shall be |
12 |
| calculated as the product of the applicable
equalized assessed
|
13 |
| valuation for the district multiplied by 3.00%, and divided by |
14 |
| the district's
Average Daily
Attendance figure. For school |
15 |
| districts maintaining grades kindergarten
through 8, local
|
16 |
| property tax revenues per pupil shall be calculated as the |
17 |
| product of the
applicable equalized
assessed valuation for the |
18 |
| district multiplied by 2.30%, and divided by the
district's |
19 |
| Average
Daily Attendance figure. For school districts |
20 |
| maintaining grades 9 through 12,
local property
tax revenues |
21 |
| per pupil shall be the applicable equalized assessed valuation |
22 |
| of
the district
multiplied by 1.05%, and divided by the |
23 |
| district's Average Daily
Attendance
figure.
|
24 |
| For partial elementary unit districts created pursuant to |
25 |
| Article 11E of this Code, local property tax revenues per pupil |
26 |
| shall be calculated as the product of the equalized assessed |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| valuation for property within the partial elementary unit |
2 |
| district for elementary purposes, as defined in Article 11E of |
3 |
| this Code, multiplied by 2.06% and divided by the district's |
4 |
| Average Daily Attendance figure, plus the product of the |
5 |
| equalized assessed valuation for property within the partial |
6 |
| elementary unit district for high school purposes, as defined |
7 |
| in Article 11E of this Code, multiplied by 0.94% and divided by |
8 |
| the district's Average Daily Attendance figure.
|
9 |
| (4) The Corporate Personal Property Replacement Taxes paid |
10 |
| to each school
district during the calendar year 2 years before |
11 |
| the calendar year in which a
school year begins, divided by the |
12 |
| Average Daily Attendance figure for that
district, shall be |
13 |
| added to the local property tax revenues per pupil as
derived |
14 |
| by the application of the immediately preceding paragraph (3). |
15 |
| The sum
of these per pupil figures for each school district |
16 |
| shall constitute Available
Local Resources as that term is |
17 |
| utilized in subsection (E) in the calculation
of general State |
18 |
| aid.
|
19 |
| (E) Computation of General State Aid.
|
20 |
| (1) For each school year, the amount of general State aid |
21 |
| allotted to a
school district shall be computed by the State |
22 |
| Board of Education as provided
in this subsection.
|
23 |
| (2) For any school district for which Available Local |
24 |
| Resources per pupil
is less than the product of 0.93 times the |
25 |
| Foundation Level, general State aid
for that district shall be |
|
|
|
09600SB1912ham002 |
- 214 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| calculated as an amount equal to the Foundation
Level minus |
2 |
| Available Local Resources, multiplied by the Average Daily
|
3 |
| Attendance of the school district.
|
4 |
| (3) For any school district for which Available Local |
5 |
| Resources per pupil
is equal to or greater than the product of |
6 |
| 0.93 times the Foundation Level and
less than the product of |
7 |
| 1.75 times the Foundation Level, the general State aid
per |
8 |
| pupil shall be a decimal proportion of the Foundation Level |
9 |
| derived using a
linear algorithm. Under this linear algorithm, |
10 |
| the calculated general State
aid per pupil shall decline in |
11 |
| direct linear fashion from 0.07 times the
Foundation Level for |
12 |
| a school district with Available Local Resources equal to
the |
13 |
| product of 0.93 times the Foundation Level, to 0.05 times the |
14 |
| Foundation
Level for a school district with Available Local |
15 |
| Resources equal to the product
of 1.75 times the Foundation |
16 |
| Level. The allocation of general
State aid for school districts |
17 |
| subject to this paragraph 3 shall be the
calculated general |
18 |
| State aid
per pupil figure multiplied by the Average Daily |
19 |
| Attendance of the school
district.
|
20 |
| (4) For any school district for which Available Local |
21 |
| Resources per pupil
equals or exceeds the product of 1.75 times |
22 |
| the Foundation Level, the general
State aid for the school |
23 |
| district shall be calculated as the product of $218
multiplied |
24 |
| by the Average Daily Attendance of the school
district.
|
25 |
| (5) The amount of general State aid allocated to a school |
26 |
| district for
the 1999-2000 school year meeting the requirements |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| set forth in paragraph (4)
of subsection
(G) shall be increased |
2 |
| by an amount equal to the general State aid that
would have |
3 |
| been received by the district for the 1998-1999 school year by
|
4 |
| utilizing the Extension Limitation Equalized Assessed |
5 |
| Valuation as calculated
in paragraph (4) of subsection (G) less |
6 |
| the general State aid allotted for the
1998-1999
school year. |
7 |
| This amount shall be deemed a one time increase, and shall not
|
8 |
| affect any future general State aid allocations.
|
9 |
| (F) Compilation of Average Daily Attendance.
|
10 |
| (1) Each school district shall, by July 1 of each year, |
11 |
| submit to the State
Board of Education, on forms prescribed by |
12 |
| the State Board of Education,
attendance figures for the school |
13 |
| year that began in the preceding calendar
year. The attendance |
14 |
| information so transmitted shall identify the average
daily |
15 |
| attendance figures for each month of the school year. Beginning |
16 |
| with
the general State aid claim form for the 2002-2003 school
|
17 |
| year, districts shall calculate Average Daily Attendance as |
18 |
| provided in
subdivisions (a), (b), and (c) of this paragraph |
19 |
| (1).
|
20 |
| (a) In districts that do not hold year-round classes,
|
21 |
| days of attendance in August shall be added to the month of |
22 |
| September and any
days of attendance in June shall be added |
23 |
| to the month of May.
|
24 |
| (b) In districts in which all buildings hold year-round |
25 |
| classes,
days of attendance in July and August shall be |
|
|
|
09600SB1912ham002 |
- 216 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| added to the month
of September and any days of attendance |
2 |
| in June shall be added to
the month of May.
|
3 |
| (c) In districts in which some buildings, but not all, |
4 |
| hold
year-round classes, for the non-year-round buildings, |
5 |
| days of
attendance in August shall be added to the month of |
6 |
| September
and any days of attendance in June shall be added |
7 |
| to the month of
May. The average daily attendance for the |
8 |
| year-round buildings
shall be computed as provided in |
9 |
| subdivision (b) of this paragraph
(1). To calculate the |
10 |
| Average Daily Attendance for the district, the
average |
11 |
| daily attendance for the year-round buildings shall be
|
12 |
| multiplied by the days in session for the non-year-round |
13 |
| buildings
for each month and added to the monthly |
14 |
| attendance of the
non-year-round buildings.
|
15 |
| Except as otherwise provided in this Section, days of
|
16 |
| attendance by pupils shall be counted only for sessions of not |
17 |
| less than
5 clock hours of school work per day under direct |
18 |
| supervision of: (i)
teachers, or (ii) non-teaching personnel or |
19 |
| volunteer personnel when engaging
in non-teaching duties and |
20 |
| supervising in those instances specified in
subsection (a) of |
21 |
| Section 10-22.34 and paragraph 10 of Section 34-18, with
pupils |
22 |
| of legal school age and in kindergarten and grades 1 through |
23 |
| 12.
|
24 |
| Days of attendance by tuition pupils shall be accredited |
25 |
| only to the
districts that pay the tuition to a recognized |
26 |
| school.
|
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| (2) Days of attendance by pupils of less than 5 clock hours |
2 |
| of school
shall be subject to the following provisions in the |
3 |
| compilation of Average
Daily Attendance.
|
4 |
| (a) Pupils regularly enrolled in a public school for |
5 |
| only a part of
the school day may be counted on the basis |
6 |
| of 1/6 day for every class hour
of instruction of 40 |
7 |
| minutes or more attended pursuant to such enrollment,
|
8 |
| unless a pupil is
enrolled in a block-schedule format of 80 |
9 |
| minutes or more of instruction,
in which case the pupil may |
10 |
| be counted on the basis of the proportion of
minutes of |
11 |
| school work completed each day to the minimum number of
|
12 |
| minutes that school work is required to be held that day.
|
13 |
| (b) Days of attendance may be less than 5 clock hours |
14 |
| on the opening
and closing of the school term, and upon the |
15 |
| first day of pupil
attendance, if preceded by a day or days |
16 |
| utilized as an institute or
teachers' workshop.
|
17 |
| (c) A session of 4 or more clock hours may be counted |
18 |
| as a day of
attendance upon certification by the regional |
19 |
| superintendent, and
approved by the State Superintendent |
20 |
| of Education to the extent that the
district has been |
21 |
| forced to use daily multiple sessions.
|
22 |
| (d) A session of 3 or more clock hours may be counted |
23 |
| as a day of
attendance (1) when the remainder of the school |
24 |
| day or at least
2 hours in the evening of that day is |
25 |
| utilized for an
in-service training program for teachers, |
26 |
| up to a maximum of 5 days per
school year of which a |
|
|
|
09600SB1912ham002 |
- 218 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| maximum of 4 days of such 5 days may be used for
|
2 |
| parent-teacher conferences, provided a district conducts |
3 |
| an in-service
training program for teachers which has been |
4 |
| approved by the State
Superintendent of Education; or, in |
5 |
| lieu of 4 such days, 2 full days may
be used, in which |
6 |
| event each such day
may be counted as a day of attendance; |
7 |
| and (2) when days in
addition to
those provided in item (1) |
8 |
| are scheduled by a school pursuant to its school
|
9 |
| improvement plan adopted under Article 34 or its revised or |
10 |
| amended school
improvement plan adopted under Article 2, |
11 |
| provided that (i) such sessions of
3 or more clock hours |
12 |
| are scheduled to occur at regular intervals, (ii) the
|
13 |
| remainder of the school days in which such sessions occur |
14 |
| are utilized
for in-service training programs or other |
15 |
| staff development activities for
teachers, and (iii) a |
16 |
| sufficient number of minutes of school work under the
|
17 |
| direct supervision of teachers are added to the school days |
18 |
| between such
regularly scheduled sessions to accumulate |
19 |
| not less than the number of minutes
by which such sessions |
20 |
| of 3 or more clock hours fall short of 5 clock hours.
Any |
21 |
| full days used for the purposes of this paragraph shall not |
22 |
| be considered
for
computing average daily attendance. Days |
23 |
| scheduled for in-service training
programs, staff |
24 |
| development activities, or parent-teacher conferences may |
25 |
| be
scheduled separately for different
grade levels and |
26 |
| different attendance centers of the district.
|
|
|
|
09600SB1912ham002 |
- 219 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| (e) A session of not less than one clock hour of |
2 |
| teaching
hospitalized or homebound pupils on-site or by |
3 |
| telephone to the classroom may
be counted as 1/2 day of |
4 |
| attendance, however these pupils must receive 4 or
more |
5 |
| clock hours of instruction to be counted for a full day of |
6 |
| attendance.
|
7 |
| (f) A session of at least 4 clock hours may be counted |
8 |
| as a day of
attendance for first grade pupils, and pupils |
9 |
| in full day kindergartens,
and a session of 2 or more hours |
10 |
| may be counted as 1/2 day of attendance by
pupils in |
11 |
| kindergartens which provide only 1/2 day of attendance.
|
12 |
| (g) For children with disabilities who are below the |
13 |
| age of 6 years and
who
cannot attend 2 or more clock hours |
14 |
| because of their disability or
immaturity, a session of not |
15 |
| less than one clock hour may be counted as 1/2 day
of |
16 |
| attendance; however for such children whose educational |
17 |
| needs so require
a session of 4 or more clock hours may be |
18 |
| counted as a full day of attendance.
|
19 |
| (h) A recognized kindergarten which provides for only |
20 |
| 1/2 day of
attendance by each pupil shall not have more |
21 |
| than 1/2 day of attendance
counted in any one day. However, |
22 |
| kindergartens may count 2 1/2 days
of
attendance in any 5 |
23 |
| consecutive school days. When a pupil attends such a
|
24 |
| kindergarten for 2 half days on any one school day, the |
25 |
| pupil shall have
the following day as a day absent from |
26 |
| school, unless the school district
obtains permission in |
|
|
|
09600SB1912ham002 |
- 220 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| writing from the State Superintendent of Education.
|
2 |
| Attendance at kindergartens which provide for a full day of |
3 |
| attendance by
each pupil shall be counted the same as |
4 |
| attendance by first grade pupils.
Only the first year of |
5 |
| attendance in one kindergarten shall be counted,
except in |
6 |
| case of children who entered the kindergarten in their |
7 |
| fifth year
whose educational development requires a second |
8 |
| year of kindergarten as
determined under the rules and |
9 |
| regulations of the State Board of Education.
|
10 |
| (i) On the days when the Prairie State Achievement |
11 |
| Examination is
administered under subsection (c) of |
12 |
| Section 2-3.64 of this Code, the day
of attendance for a |
13 |
| pupil whose school
day must be shortened to accommodate |
14 |
| required testing procedures may
be less than 5 clock hours |
15 |
| and shall be counted towards the 176 days of actual pupil |
16 |
| attendance required under Section 10-19 of this Code, |
17 |
| provided that a sufficient number of minutes
of school work |
18 |
| in excess of 5 clock hours are first completed on other |
19 |
| school
days to compensate for the loss of school work on |
20 |
| the examination days.
|
21 |
| (G) Equalized Assessed Valuation Data.
|
22 |
| (1) For purposes of the calculation of Available Local |
23 |
| Resources required
pursuant to subsection (D), the
State Board |
24 |
| of Education shall secure from the Department of
Revenue the |
25 |
| value as equalized or assessed by the Department of Revenue of
|
|
|
|
09600SB1912ham002 |
- 221 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| all taxable property of every school district, together with |
2 |
| (i) the applicable
tax rate used in extending taxes for the |
3 |
| funds of the district as of
September 30 of the previous year
|
4 |
| and (ii) the limiting rate for all school
districts subject to |
5 |
| property tax extension limitations as imposed under the
|
6 |
| Property Tax Extension Limitation Law.
|
7 |
| The Department of Revenue shall add to the equalized |
8 |
| assessed value of all
taxable
property of each school district |
9 |
| situated entirely or partially within a county
that is or was |
10 |
| subject to the
provisions of Section 15-176 or 15-177 of the |
11 |
| Property Tax Code (a)
an amount equal to the total amount by |
12 |
| which the
homestead exemption allowed under Section 15-176 or |
13 |
| 15-177 of the Property Tax Code for
real
property situated in |
14 |
| that school district exceeds the total amount that would
have |
15 |
| been
allowed in that school district if the maximum reduction |
16 |
| under Section 15-176
was
(i) $4,500 in Cook County or $3,500 in |
17 |
| all other counties in tax year 2003 or (ii) $5,000 in all |
18 |
| counties in tax year 2004 and thereafter and (b) an amount |
19 |
| equal to the aggregate amount for the taxable year of all |
20 |
| additional exemptions under Section 15-175 of the Property Tax |
21 |
| Code for owners with a household income of $30,000 or less. The |
22 |
| county clerk of any county that is or was subject to the |
23 |
| provisions of Section 15-176 or 15-177 of the Property Tax Code |
24 |
| shall
annually calculate and certify to the Department of |
25 |
| Revenue for each school
district all
homestead exemption |
26 |
| amounts under Section 15-176 or 15-177 of the Property Tax Code |
|
|
|
09600SB1912ham002 |
- 222 - |
LRB096 11225 RCE 28294 a |
|
|
1 |
| and all amounts of additional exemptions under Section 15-175 |
2 |
| of the Property Tax Code for owners with a household income of |
3 |
| $30,000 or less. It is the intent of this paragraph that if the |
4 |
| general homestead exemption for a parcel of property is |
5 |
| determined under Section 15-176 or 15-177 of the Property Tax |
6 |
| Code rather than Section 15-175, then the calculation of |
7 |
| Available Local Resources shall not be affected by the |
8 |
| difference, if any, between the amount of the general homestead |
9 |
| exemption allowed for that parcel of property under Section |
10 |
| 15-176 or 15-177 of the Property Tax Code and the amount that |
11 |
| would have been allowed had the general homestead exemption for |
12 |
| that parcel of property been determined under Section 15-175 of |
13 |
| the Property Tax Code. It is further the intent of this |
14 |
| paragraph that if additional exemptions are allowed under |
15 |
| Section 15-175 of the Property Tax Code for owners with a |
16 |
| household income of less than $30,000, then the calculation of |
17 |
| Available Local Resources shall not be affected by the |
18 |
| difference, if any, because of those additional exemptions.
|
19 |
| This equalized assessed valuation, as adjusted further by |
20 |
| the requirements of
this subsection, shall be utilized in the |
21 |
| calculation of Available Local
Resources.
|
22 |
| (2) The equalized assessed valuation in paragraph (1) shall |
23 |
| be adjusted, as
applicable, in the following manner:
|
24 |
| (a) For the purposes of calculating State aid under |
25 |
| this Section,
with respect to any part of a school district |
26 |
| within a redevelopment
project area in respect to which a |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| municipality has adopted tax
increment allocation |
2 |
| financing pursuant to the Tax Increment Allocation
|
3 |
| Redevelopment Act, Sections 11-74.4-1 through 11-74.4-11 |
4 |
| of the Illinois
Municipal Code or the Industrial Jobs |
5 |
| Recovery Law, Sections 11-74.6-1 through
11-74.6-50 of the |
6 |
| Illinois Municipal Code, no part of the current equalized
|
7 |
| assessed valuation of real property located in any such |
8 |
| project area which is
attributable to an increase above the |
9 |
| total initial equalized assessed
valuation of such |
10 |
| property shall be used as part of the equalized assessed
|
11 |
| valuation of the district, until such time as all
|
12 |
| redevelopment project costs have been paid, as provided in |
13 |
| Section 11-74.4-8
of the Tax Increment Allocation |
14 |
| Redevelopment Act or in Section 11-74.6-35 of
the |
15 |
| Industrial Jobs Recovery Law. For the purpose of
the |
16 |
| equalized assessed valuation of the
district, the total |
17 |
| initial equalized assessed valuation or the current
|
18 |
| equalized assessed valuation, whichever is lower, shall be |
19 |
| used until
such time as all redevelopment project costs |
20 |
| have been paid.
|
21 |
| (b) The real property equalized assessed valuation for |
22 |
| a school district
shall be adjusted by subtracting from the |
23 |
| real property
value as equalized or assessed by the |
24 |
| Department of Revenue for the
district an amount computed |
25 |
| by dividing the amount of any abatement of
taxes under |
26 |
| Section 18-170 of the Property Tax Code by 3.00% for a |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| district
maintaining grades kindergarten through 12, by |
2 |
| 2.30% for a district
maintaining grades kindergarten |
3 |
| through 8, or by 1.05% for a
district
maintaining grades 9 |
4 |
| through 12 and adjusted by an amount computed by dividing
|
5 |
| the amount of any abatement of taxes under subsection (a) |
6 |
| of Section 18-165 of
the Property Tax Code by the same |
7 |
| percentage rates for district type as
specified in this |
8 |
| subparagraph (b).
|
9 |
| (3) For the 1999-2000 school year and each school year |
10 |
| thereafter, if a
school district meets all of the criteria of |
11 |
| this subsection (G)(3), the school
district's Available Local |
12 |
| Resources shall be calculated under subsection (D)
using the |
13 |
| district's Extension Limitation Equalized Assessed Valuation |
14 |
| as
calculated under this
subsection (G)(3).
|
15 |
| For purposes of this subsection (G)(3) the following terms |
16 |
| shall have
the following meanings:
|
17 |
| "Budget Year": The school year for which general State |
18 |
| aid is calculated
and
awarded under subsection (E).
|
19 |
| "Base Tax Year": The property tax levy year used to |
20 |
| calculate the Budget
Year
allocation of general State aid.
|
21 |
| "Preceding Tax Year": The property tax levy year |
22 |
| immediately preceding the
Base Tax Year.
|
23 |
| "Base Tax Year's Tax Extension": The product of the |
24 |
| equalized assessed
valuation utilized by the County Clerk |
25 |
| in the Base Tax Year multiplied by the
limiting rate as |
26 |
| calculated by the County Clerk and defined in the Property |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| Tax
Extension Limitation Law.
|
2 |
| "Preceding Tax Year's Tax Extension": The product of |
3 |
| the equalized assessed
valuation utilized by the County |
4 |
| Clerk in the Preceding Tax Year multiplied by
the Operating |
5 |
| Tax Rate as defined in subsection (A).
|
6 |
| "Extension Limitation Ratio": A numerical ratio, |
7 |
| certified by the
County Clerk, in which the numerator is |
8 |
| the Base Tax Year's Tax
Extension and the denominator is |
9 |
| the Preceding Tax Year's Tax Extension.
|
10 |
| "Operating Tax Rate": The operating tax rate as defined |
11 |
| in subsection (A).
|
12 |
| If a school district is subject to property tax extension |
13 |
| limitations as
imposed under
the Property Tax Extension |
14 |
| Limitation Law, the State Board of Education shall
calculate |
15 |
| the Extension
Limitation
Equalized Assessed Valuation of that |
16 |
| district. For the 1999-2000 school
year, the
Extension |
17 |
| Limitation Equalized Assessed Valuation of a school district as
|
18 |
| calculated by the State Board of Education shall be equal to |
19 |
| the product of the
district's 1996 Equalized Assessed Valuation |
20 |
| and the district's Extension
Limitation Ratio. For the |
21 |
| 2000-2001 school year and each school year
thereafter,
the |
22 |
| Extension Limitation Equalized Assessed Valuation of a school |
23 |
| district as
calculated by the State Board of Education shall be |
24 |
| equal to the product of
the Equalized Assessed Valuation last |
25 |
| used in the calculation of general State
aid and the
district's |
26 |
| Extension Limitation Ratio. If the Extension Limitation
|
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| Equalized
Assessed Valuation of a school district as calculated |
2 |
| under
this subsection (G)(3) is less than the district's |
3 |
| equalized assessed valuation
as calculated pursuant to |
4 |
| subsections (G)(1) and (G)(2), then for purposes of
calculating |
5 |
| the district's general State aid for the Budget Year pursuant |
6 |
| to
subsection (E), that Extension
Limitation Equalized |
7 |
| Assessed Valuation shall be utilized to calculate the
|
8 |
| district's Available Local Resources
under subsection (D).
|
9 |
| Partial elementary unit districts created in accordance |
10 |
| with Article 11E of this Code shall not be eligible for the |
11 |
| adjustment in this subsection (G)(3) until the fifth year |
12 |
| following the effective date of the reorganization.
|
13 |
| (4) For the purposes of calculating general State aid for |
14 |
| the 1999-2000
school year only, if a school district |
15 |
| experienced a triennial reassessment on
the equalized assessed |
16 |
| valuation used in calculating its general State
financial aid |
17 |
| apportionment for the 1998-1999 school year, the State Board of
|
18 |
| Education shall calculate the Extension Limitation Equalized |
19 |
| Assessed Valuation
that would have been used to calculate the |
20 |
| district's 1998-1999 general State
aid. This amount shall equal |
21 |
| the product of the equalized assessed valuation
used to
|
22 |
| calculate general State aid for the 1997-1998 school year and |
23 |
| the district's
Extension Limitation Ratio. If the Extension |
24 |
| Limitation Equalized Assessed
Valuation of the school district |
25 |
| as calculated under this paragraph (4) is
less than the |
26 |
| district's equalized assessed valuation utilized in |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| calculating
the
district's 1998-1999 general State aid |
2 |
| allocation, then for purposes of
calculating the district's |
3 |
| general State aid pursuant to paragraph (5) of
subsection (E),
|
4 |
| that Extension Limitation Equalized Assessed Valuation shall |
5 |
| be utilized to
calculate the district's Available Local |
6 |
| Resources.
|
7 |
| (5) For school districts having a majority of their |
8 |
| equalized assessed
valuation in any county except Cook, DuPage, |
9 |
| Kane, Lake, McHenry, or Will, if
the amount of general State |
10 |
| aid allocated to the school district for the
1999-2000 school |
11 |
| year under the provisions of subsection (E), (H), and (J) of
|
12 |
| this Section is less than the amount of general State aid |
13 |
| allocated to the
district for the 1998-1999 school year under |
14 |
| these subsections, then the
general
State aid of the district |
15 |
| for the 1999-2000 school year only shall be increased
by the |
16 |
| difference between these amounts. The total payments made under |
17 |
| this
paragraph (5) shall not exceed $14,000,000. Claims shall |
18 |
| be prorated if they
exceed $14,000,000.
|
19 |
| (H) Supplemental General State Aid.
|
20 |
| (1) In addition to the general State aid a school district |
21 |
| is allotted
pursuant to subsection (E), qualifying school |
22 |
| districts shall receive a grant,
paid in conjunction with a |
23 |
| district's payments of general State aid, for
supplemental |
24 |
| general State aid based upon the concentration level of |
25 |
| children
from low-income households within the school |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| district.
Supplemental State aid grants provided for school |
2 |
| districts under this
subsection shall be appropriated for |
3 |
| distribution to school districts as part
of the same line item |
4 |
| in which the general State financial aid of school
districts is |
5 |
| appropriated under this Section.
If the appropriation in any |
6 |
| fiscal year for general State aid and
supplemental general |
7 |
| State aid is insufficient to pay the amounts required
under the |
8 |
| general State aid and supplemental general State aid |
9 |
| calculations,
then the
State Board of Education shall ensure |
10 |
| that
each school district receives the full amount due for |
11 |
| general State aid
and the remainder of the appropriation shall |
12 |
| be used
for supplemental general State aid, which the State |
13 |
| Board of Education shall
calculate and pay to eligible |
14 |
| districts on a prorated basis.
|
15 |
| (1.5) This paragraph (1.5) applies only to those school |
16 |
| years
preceding the 2003-2004 school year.
For purposes of this
|
17 |
| subsection (H), the term "Low-Income Concentration Level" |
18 |
| shall be the
low-income
eligible pupil count from the most |
19 |
| recently available federal census divided by
the Average Daily |
20 |
| Attendance of the school district.
If, however, (i) the |
21 |
| percentage decrease from the 2 most recent federal
censuses
in |
22 |
| the low-income eligible pupil count of a high school district |
23 |
| with fewer
than 400 students exceeds by 75% or more the |
24 |
| percentage change in the total
low-income eligible pupil count |
25 |
| of contiguous elementary school districts,
whose boundaries |
26 |
| are coterminous with the high school district,
or (ii) a high |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| school district within 2 counties and serving 5 elementary
|
2 |
| school
districts, whose boundaries are coterminous with the |
3 |
| high school
district, has a percentage decrease from the 2 most |
4 |
| recent federal
censuses in the low-income eligible pupil count |
5 |
| and there is a percentage
increase in the total low-income |
6 |
| eligible pupil count of a majority of the
elementary school |
7 |
| districts in excess of 50% from the 2 most recent
federal |
8 |
| censuses, then
the
high school district's low-income eligible |
9 |
| pupil count from the earlier federal
census
shall be the number |
10 |
| used as the low-income eligible pupil count for the high
school |
11 |
| district, for purposes of this subsection (H).
The changes made |
12 |
| to this paragraph (1) by Public Act 92-28 shall apply to
|
13 |
| supplemental general State aid
grants for school years |
14 |
| preceding the 2003-2004 school year that are paid
in fiscal |
15 |
| year 1999 or thereafter
and to
any State aid payments made in |
16 |
| fiscal year 1994 through fiscal year
1998 pursuant to |
17 |
| subsection 1(n) of Section 18-8 of this Code (which was
|
18 |
| repealed on July 1, 1998), and any high school district that is |
19 |
| affected by
Public Act 92-28 is
entitled to a
recomputation of |
20 |
| its supplemental general State aid grant or State aid
paid in |
21 |
| any of those fiscal years. This recomputation shall not be
|
22 |
| affected by any other funding.
|
23 |
| (1.10) This paragraph (1.10) applies to the 2003-2004 |
24 |
| school year
and each school year thereafter. For purposes of |
25 |
| this subsection (H), the
term "Low-Income Concentration Level" |
26 |
| shall, for each fiscal year, be the
low-income eligible
pupil |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| count
as of July 1 of the immediately preceding fiscal year
(as |
2 |
| determined by the Department of Human Services based
on the |
3 |
| number of pupils
who are eligible for at least one of the |
4 |
| following
low income programs: Medicaid, the Children's Health |
5 |
| Insurance Program KidCare , TANF, or Food Stamps,
excluding |
6 |
| pupils who are eligible for services provided by the Department
|
7 |
| of Children and Family Services,
averaged over
the 2 |
8 |
| immediately preceding fiscal years for fiscal year 2004 and |
9 |
| over the 3
immediately preceding fiscal years for each fiscal |
10 |
| year thereafter)
divided by the Average Daily Attendance of the |
11 |
| school district.
|
12 |
| (2) Supplemental general State aid pursuant to this |
13 |
| subsection (H) shall
be
provided as follows for the 1998-1999, |
14 |
| 1999-2000, and 2000-2001 school years
only:
|
15 |
| (a) For any school district with a Low Income |
16 |
| Concentration Level of at
least 20% and less than 35%, the |
17 |
| grant for any school year
shall be $800
multiplied by the |
18 |
| low income eligible pupil count.
|
19 |
| (b) For any school district with a Low Income |
20 |
| Concentration Level of at
least 35% and less than 50%, the |
21 |
| grant for the 1998-1999 school year shall be
$1,100 |
22 |
| multiplied by the low income eligible pupil count.
|
23 |
| (c) For any school district with a Low Income |
24 |
| Concentration Level of at
least 50% and less than 60%, the |
25 |
| grant for the 1998-99 school year shall be
$1,500 |
26 |
| multiplied by the low income eligible pupil count.
|
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| (d) For any school district with a Low Income |
2 |
| Concentration Level of 60%
or more, the grant for the |
3 |
| 1998-99 school year shall be $1,900 multiplied by
the low |
4 |
| income eligible pupil count.
|
5 |
| (e) For the 1999-2000 school year, the per pupil amount |
6 |
| specified in
subparagraphs (b), (c), and (d) immediately |
7 |
| above shall be increased to $1,243,
$1,600, and $2,000, |
8 |
| respectively.
|
9 |
| (f) For the 2000-2001 school year, the per pupil |
10 |
| amounts specified in
subparagraphs (b), (c), and (d) |
11 |
| immediately above shall be
$1,273, $1,640, and $2,050, |
12 |
| respectively.
|
13 |
| (2.5) Supplemental general State aid pursuant to this |
14 |
| subsection (H)
shall be provided as follows for the 2002-2003 |
15 |
| school year:
|
16 |
| (a) For any school district with a Low Income |
17 |
| Concentration Level of less
than 10%, the grant for each |
18 |
| school year shall be $355 multiplied by the low
income |
19 |
| eligible pupil count.
|
20 |
| (b) For any school district with a Low Income |
21 |
| Concentration
Level of at least 10% and less than 20%, the |
22 |
| grant for each school year shall
be $675
multiplied by the |
23 |
| low income eligible pupil
count.
|
24 |
| (c) For any school district with a Low Income |
25 |
| Concentration
Level of at least 20% and less than 35%, the |
26 |
| grant for each school year shall
be $1,330
multiplied by |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| the low income eligible pupil
count.
|
2 |
| (d) For any school district with a Low Income |
3 |
| Concentration
Level of at least 35% and less than 50%, the |
4 |
| grant for each school year shall
be $1,362
multiplied by |
5 |
| the low income eligible pupil
count.
|
6 |
| (e) For any school district with a Low Income |
7 |
| Concentration
Level of at least 50% and less than 60%, the |
8 |
| grant for each school year shall
be $1,680
multiplied by |
9 |
| the low income eligible pupil
count.
|
10 |
| (f) For any school district with a Low Income |
11 |
| Concentration
Level of 60% or more, the grant for each |
12 |
| school year shall be $2,080
multiplied by the low income |
13 |
| eligible pupil count.
|
14 |
| (2.10) Except as otherwise provided, supplemental general |
15 |
| State aid
pursuant to this subsection
(H) shall be provided as |
16 |
| follows for the 2003-2004 school year and each
school year |
17 |
| thereafter:
|
18 |
| (a) For any school district with a Low Income |
19 |
| Concentration
Level of 15% or less, the grant for each |
20 |
| school year
shall be $355 multiplied by the low income |
21 |
| eligible pupil count.
|
22 |
| (b) For any school district with a Low Income |
23 |
| Concentration
Level greater than 15%, the grant for each |
24 |
| school year shall be
$294.25 added to the product of $2,700 |
25 |
| and the square of the Low
Income Concentration Level, all |
26 |
| multiplied by the low income
eligible pupil count.
|
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| For the 2003-2004 school year and each school year |
2 |
| thereafter through the 2008-2009 school year only, the grant |
3 |
| shall be no less than the
grant
for
the 2002-2003 school year. |
4 |
| For the 2009-2010 school year only, the grant shall
be no
less |
5 |
| than the grant for the 2002-2003 school year multiplied by |
6 |
| 0.66. For the 2010-2011
school year only, the grant shall be no |
7 |
| less than the grant for the 2002-2003
school year
multiplied by |
8 |
| 0.33. Notwithstanding the provisions of this paragraph to the |
9 |
| contrary, if for any school year supplemental general State aid |
10 |
| grants are prorated as provided in paragraph (1) of this |
11 |
| subsection (H), then the grants under this paragraph shall be |
12 |
| prorated.
|
13 |
| For the 2003-2004 school year only, the grant shall be no |
14 |
| greater
than the grant received during the 2002-2003 school |
15 |
| year added to the
product of 0.25 multiplied by the difference |
16 |
| between the grant amount
calculated under subsection (a) or (b) |
17 |
| of this paragraph (2.10), whichever
is applicable, and the |
18 |
| grant received during the 2002-2003 school year.
For the |
19 |
| 2004-2005 school year only, the grant shall be no greater than
|
20 |
| the grant received during the 2002-2003 school year added to |
21 |
| the
product of 0.50 multiplied by the difference between the |
22 |
| grant amount
calculated under subsection (a) or (b) of this |
23 |
| paragraph (2.10), whichever
is applicable, and the grant |
24 |
| received during the 2002-2003 school year.
For the 2005-2006 |
25 |
| school year only, the grant shall be no greater than
the grant |
26 |
| received during the 2002-2003 school year added to the
product |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| of 0.75 multiplied by the difference between the grant amount
|
2 |
| calculated under subsection (a) or (b) of this paragraph |
3 |
| (2.10), whichever
is applicable, and the grant received during |
4 |
| the 2002-2003
school year.
|
5 |
| (3) School districts with an Average Daily Attendance of |
6 |
| more than 1,000
and less than 50,000 that qualify for |
7 |
| supplemental general State aid pursuant
to this subsection |
8 |
| shall submit a plan to the State Board of Education prior to
|
9 |
| October 30 of each year for the use of the funds resulting from |
10 |
| this grant of
supplemental general State aid for the |
11 |
| improvement of
instruction in which priority is given to |
12 |
| meeting the education needs of
disadvantaged children. Such |
13 |
| plan shall be submitted in accordance with
rules and |
14 |
| regulations promulgated by the State Board of Education.
|
15 |
| (4) School districts with an Average Daily Attendance of |
16 |
| 50,000 or more
that qualify for supplemental general State aid |
17 |
| pursuant to this subsection
shall be required to distribute |
18 |
| from funds available pursuant to this Section,
no less than |
19 |
| $261,000,000 in accordance with the following requirements:
|
20 |
| (a) The required amounts shall be distributed to the |
21 |
| attendance centers
within the district in proportion to the |
22 |
| number of pupils enrolled at each
attendance center who are |
23 |
| eligible to receive free or reduced-price lunches or
|
24 |
| breakfasts under the federal Child Nutrition Act of 1966 |
25 |
| and under the National
School Lunch Act during the |
26 |
| immediately preceding school year.
|
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| (b) The distribution of these portions of supplemental |
2 |
| and general State
aid among attendance centers according to |
3 |
| these requirements shall not be
compensated for or |
4 |
| contravened by adjustments of the total of other funds
|
5 |
| appropriated to any attendance centers, and the Board of |
6 |
| Education shall
utilize funding from one or several sources |
7 |
| in order to fully implement this
provision annually prior |
8 |
| to the opening of school.
|
9 |
| (c) Each attendance center shall be provided by the
|
10 |
| school district a distribution of noncategorical funds and |
11 |
| other
categorical funds to which an attendance center is |
12 |
| entitled under law in
order that the general State aid and |
13 |
| supplemental general State aid provided
by application of |
14 |
| this subsection supplements rather than supplants the
|
15 |
| noncategorical funds and other categorical funds provided |
16 |
| by the school
district to the attendance centers.
|
17 |
| (d) Any funds made available under this subsection that |
18 |
| by reason of the
provisions of this subsection are not
|
19 |
| required to be allocated and provided to attendance centers |
20 |
| may be used and
appropriated by the board of the district |
21 |
| for any lawful school purpose.
|
22 |
| (e) Funds received by an attendance center
pursuant to |
23 |
| this
subsection shall be used
by the attendance center at |
24 |
| the discretion
of the principal and local school council |
25 |
| for programs to improve educational
opportunities at |
26 |
| qualifying schools through the following programs and
|
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| services: early childhood education, reduced class size or |
2 |
| improved adult to
student classroom ratio, enrichment |
3 |
| programs, remedial assistance, attendance
improvement, and |
4 |
| other educationally beneficial expenditures which
|
5 |
| supplement
the regular and basic programs as determined by |
6 |
| the State Board of Education.
Funds provided shall not be |
7 |
| expended for any political or lobbying purposes
as defined |
8 |
| by board rule.
|
9 |
| (f) Each district subject to the provisions of this |
10 |
| subdivision (H)(4)
shall submit an
acceptable plan to meet |
11 |
| the educational needs of disadvantaged children, in
|
12 |
| compliance with the requirements of this paragraph, to the |
13 |
| State Board of
Education prior to July 15 of each year. |
14 |
| This plan shall be consistent with the
decisions of local |
15 |
| school councils concerning the school expenditure plans
|
16 |
| developed in accordance with part 4 of Section 34-2.3. The |
17 |
| State Board shall
approve or reject the plan within 60 days |
18 |
| after its submission. If the plan is
rejected, the district |
19 |
| shall give written notice of intent to modify the plan
|
20 |
| within 15 days of the notification of rejection and then |
21 |
| submit a modified plan
within 30 days after the date of the |
22 |
| written notice of intent to modify.
Districts may amend |
23 |
| approved plans pursuant to rules promulgated by the State
|
24 |
| Board of Education.
|
25 |
| Upon notification by the State Board of Education that |
26 |
| the district has
not submitted a plan prior to July 15 or a |
|
|
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|
1 |
| modified plan within the time
period specified herein, the
|
2 |
| State aid funds affected by that plan or modified plan |
3 |
| shall be withheld by the
State Board of Education until a |
4 |
| plan or modified plan is submitted.
|
5 |
| If the district fails to distribute State aid to |
6 |
| attendance centers in
accordance with an approved plan, the |
7 |
| plan for the following year shall
allocate funds, in |
8 |
| addition to the funds otherwise required by this
|
9 |
| subsection, to those attendance centers which were |
10 |
| underfunded during the
previous year in amounts equal to |
11 |
| such underfunding.
|
12 |
| For purposes of determining compliance with this |
13 |
| subsection in relation
to the requirements of attendance |
14 |
| center funding, each district subject to the
provisions of |
15 |
| this
subsection shall submit as a separate document by |
16 |
| December 1 of each year a
report of expenditure data for |
17 |
| the prior year in addition to any
modification of its |
18 |
| current plan. If it is determined that there has been
a |
19 |
| failure to comply with the expenditure provisions of this |
20 |
| subsection
regarding contravention or supplanting, the |
21 |
| State Superintendent of
Education shall, within 60 days of |
22 |
| receipt of the report, notify the
district and any affected |
23 |
| local school council. The district shall within
45 days of |
24 |
| receipt of that notification inform the State |
25 |
| Superintendent of
Education of the remedial or corrective |
26 |
| action to be taken, whether by
amendment of the current |
|
|
|
09600SB1912ham002 |
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|
1 |
| plan, if feasible, or by adjustment in the plan
for the |
2 |
| following year. Failure to provide the expenditure report |
3 |
| or the
notification of remedial or corrective action in a |
4 |
| timely manner shall
result in a withholding of the affected |
5 |
| funds.
|
6 |
| The State Board of Education shall promulgate rules and |
7 |
| regulations
to implement the provisions of this |
8 |
| subsection. No funds shall be released
under this |
9 |
| subdivision (H)(4) to any district that has not submitted a |
10 |
| plan
that has been approved by the State Board of |
11 |
| Education.
|
12 |
| (I) (Blank).
|
13 |
| (J) Supplementary Grants in Aid.
|
14 |
| (1) Notwithstanding any other provisions of this Section, |
15 |
| the amount of the
aggregate general State aid in combination |
16 |
| with supplemental general State aid
under this Section for |
17 |
| which
each school district is eligible shall be no
less than |
18 |
| the amount of the aggregate general State aid entitlement that |
19 |
| was
received by the district under Section
18-8 (exclusive of |
20 |
| amounts received
under subsections 5(p) and 5(p-5) of that |
21 |
| Section)
for the 1997-98 school year,
pursuant to the |
22 |
| provisions of that Section as it was then in effect.
If a |
23 |
| school district qualifies to receive a supplementary payment |
24 |
| made under
this subsection (J), the amount
of the aggregate |
|
|
|
09600SB1912ham002 |
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|
1 |
| general State aid in combination with supplemental general
|
2 |
| State aid under this Section
which that district is eligible to |
3 |
| receive for each school year shall be no less than the amount |
4 |
| of the aggregate
general State aid entitlement that was |
5 |
| received by the district under
Section 18-8 (exclusive of |
6 |
| amounts received
under subsections 5(p) and 5(p-5) of that |
7 |
| Section)
for the 1997-1998 school year, pursuant to the |
8 |
| provisions of that
Section as it was then in effect.
|
9 |
| (2) If, as provided in paragraph (1) of this subsection |
10 |
| (J), a school
district is to receive aggregate general State |
11 |
| aid in
combination with supplemental general State aid under |
12 |
| this Section for the 1998-99 school year and any subsequent |
13 |
| school
year that in any such school year is less than the |
14 |
| amount of the aggregate
general
State
aid entitlement that the |
15 |
| district received for the 1997-98 school year, the
school |
16 |
| district shall also receive, from a separate appropriation made |
17 |
| for
purposes of this subsection (J), a supplementary payment |
18 |
| that is equal to the
amount of the difference in the aggregate |
19 |
| State aid figures as described in
paragraph (1). |
20 |
| (3) (Blank).
|
21 |
| (K) Grants to Laboratory and Alternative Schools.
|
22 |
| In calculating the amount to be paid to the governing board |
23 |
| of a public
university that operates a laboratory school under |
24 |
| this Section or to any
alternative school that is operated by a |
25 |
| regional superintendent of schools,
the State
Board of |
|
|
|
09600SB1912ham002 |
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|
|
1 |
| Education shall require by rule such reporting requirements as |
2 |
| it
deems necessary.
|
3 |
| As used in this Section, "laboratory school" means a public |
4 |
| school which is
created and operated by a public university and |
5 |
| approved by the State Board of
Education. The governing board |
6 |
| of a public university which receives funds
from the State |
7 |
| Board under this subsection (K) may not increase the number of
|
8 |
| students enrolled in its laboratory
school from a single |
9 |
| district, if that district is already sending 50 or more
|
10 |
| students, except under a mutual agreement between the school |
11 |
| board of a
student's district of residence and the university |
12 |
| which operates the
laboratory school. A laboratory school may |
13 |
| not have more than 1,000 students,
excluding students with |
14 |
| disabilities in a special education program.
|
15 |
| As used in this Section, "alternative school" means a |
16 |
| public school which is
created and operated by a Regional |
17 |
| Superintendent of Schools and approved by
the State Board of |
18 |
| Education. Such alternative schools may offer courses of
|
19 |
| instruction for which credit is given in regular school |
20 |
| programs, courses to
prepare students for the high school |
21 |
| equivalency testing program or vocational
and occupational |
22 |
| training. A regional superintendent of schools may contract
|
23 |
| with a school district or a public community college district |
24 |
| to operate an
alternative school. An alternative school serving |
25 |
| more than one educational
service region may be established by |
26 |
| the regional superintendents of schools
of the affected |
|
|
|
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|
1 |
| educational service regions. An alternative school
serving |
2 |
| more than one educational service region may be operated under |
3 |
| such
terms as the regional superintendents of schools of those |
4 |
| educational service
regions may agree.
|
5 |
| Each laboratory and alternative school shall file, on forms |
6 |
| provided by the
State Superintendent of Education, an annual |
7 |
| State aid claim which states the
Average Daily Attendance of |
8 |
| the school's students by month. The best 3 months'
Average |
9 |
| Daily Attendance shall be computed for each school.
The general |
10 |
| State aid entitlement shall be computed by multiplying the
|
11 |
| applicable Average Daily Attendance by the Foundation Level as |
12 |
| determined under
this Section.
|
13 |
| (L) Payments, Additional Grants in Aid and Other Requirements.
|
14 |
| (1) For a school district operating under the financial |
15 |
| supervision
of an Authority created under Article 34A, the |
16 |
| general State aid otherwise
payable to that district under this |
17 |
| Section, but not the supplemental general
State aid, shall be |
18 |
| reduced by an amount equal to the budget for
the operations of |
19 |
| the Authority as certified by the Authority to the State
Board |
20 |
| of Education, and an amount equal to such reduction shall be |
21 |
| paid
to the Authority created for such district for its |
22 |
| operating expenses in
the manner provided in Section 18-11. The |
23 |
| remainder
of general State school aid for any such district |
24 |
| shall be paid in accordance
with Article 34A when that Article |
25 |
| provides for a disposition other than that
provided by this |
|
|
|
09600SB1912ham002 |
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|
1 |
| Article.
|
2 |
| (2) (Blank).
|
3 |
| (3) Summer school. Summer school payments shall be made as |
4 |
| provided in
Section 18-4.3.
|
5 |
| (M) Education Funding Advisory Board.
|
6 |
| The Education Funding Advisory
Board, hereinafter in this |
7 |
| subsection (M) referred to as the "Board", is hereby
created. |
8 |
| The Board
shall consist of 5 members who are appointed by the |
9 |
| Governor, by and with the
advice and consent of the Senate. The |
10 |
| members appointed shall include
representatives of education, |
11 |
| business, and the general public. One of the
members so |
12 |
| appointed shall be
designated by the Governor at the time the |
13 |
| appointment is made as the
chairperson of the
Board.
The |
14 |
| initial members of the Board may
be appointed any time after |
15 |
| the effective date of this amendatory Act of
1997. The regular |
16 |
| term of each member of the
Board shall be for 4 years from the |
17 |
| third Monday of January of the
year in which the term of the |
18 |
| member's appointment is to commence, except that
of the 5 |
19 |
| initial members appointed to serve on the
Board, the member who |
20 |
| is appointed as the chairperson shall serve for
a term that |
21 |
| commences on the date of his or her appointment and expires on |
22 |
| the
third Monday of January, 2002, and the remaining 4 members, |
23 |
| by lots drawn at
the first meeting of the Board that is
held
|
24 |
| after all 5 members are appointed, shall determine 2 of their |
25 |
| number to serve
for terms that commence on the date of their
|
|
|
|
09600SB1912ham002 |
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|
1 |
| respective appointments and expire on the third
Monday of |
2 |
| January, 2001,
and 2 of their number to serve for terms that |
3 |
| commence
on the date of their respective appointments and |
4 |
| expire on the third Monday
of January, 2000. All members |
5 |
| appointed to serve on the
Board shall serve until their |
6 |
| respective successors are
appointed and confirmed. Vacancies |
7 |
| shall be filled in the same manner as
original appointments. If |
8 |
| a vacancy in membership occurs at a time when the
Senate is not |
9 |
| in session, the Governor shall make a temporary appointment |
10 |
| until
the next meeting of the Senate, when he or she shall |
11 |
| appoint, by and with the
advice and consent of the Senate, a |
12 |
| person to fill that membership for the
unexpired term. If the |
13 |
| Senate is not in session when the initial appointments
are |
14 |
| made, those appointments shall
be made as in the case of |
15 |
| vacancies.
|
16 |
| The Education Funding Advisory Board shall be deemed |
17 |
| established,
and the initial
members appointed by the Governor |
18 |
| to serve as members of the
Board shall take office,
on the date |
19 |
| that the
Governor makes his or her appointment of the fifth |
20 |
| initial member of the
Board, whether those initial members are |
21 |
| then serving
pursuant to appointment and confirmation or |
22 |
| pursuant to temporary appointments
that are made by the |
23 |
| Governor as in the case of vacancies.
|
24 |
| The State Board of Education shall provide such staff |
25 |
| assistance to the
Education Funding Advisory Board as is |
26 |
| reasonably required for the proper
performance by the Board of |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
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|
1 |
| its responsibilities.
|
2 |
| For school years after the 2000-2001 school year, the |
3 |
| Education
Funding Advisory Board, in consultation with the |
4 |
| State Board of Education,
shall make recommendations as |
5 |
| provided in this subsection (M) to the General
Assembly for the |
6 |
| foundation level under subdivision (B)(3) of this Section and
|
7 |
| for the
supplemental general State aid grant level under |
8 |
| subsection (H) of this Section
for districts with high |
9 |
| concentrations of children from poverty. The
recommended |
10 |
| foundation level shall be determined based on a methodology |
11 |
| which
incorporates the basic education expenditures of |
12 |
| low-spending schools
exhibiting high academic performance. The |
13 |
| Education Funding Advisory Board
shall make such |
14 |
| recommendations to the General Assembly on January 1 of odd
|
15 |
| numbered years, beginning January 1, 2001.
|
16 |
| (N) (Blank).
|
17 |
| (O) References.
|
18 |
| (1) References in other laws to the various subdivisions of
|
19 |
| Section 18-8 as that Section existed before its repeal and |
20 |
| replacement by this
Section 18-8.05 shall be deemed to refer to |
21 |
| the corresponding provisions of
this Section 18-8.05, to the |
22 |
| extent that those references remain applicable.
|
23 |
| (2) References in other laws to State Chapter 1 funds shall |
24 |
| be deemed to
refer to the supplemental general State aid |
|
|
|
09600SB1912ham002 |
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|
1 |
| provided under subsection (H) of
this Section.
|
2 |
| (P) Public Act 93-838 and Public Act 93-808 make inconsistent |
3 |
| changes to this Section. Under Section 6 of the Statute on |
4 |
| Statutes there is an irreconcilable conflict between Public Act |
5 |
| 93-808 and Public Act 93-838. Public Act 93-838, being the last |
6 |
| acted upon, is controlling. The text of Public Act 93-838 is |
7 |
| the law regardless of the text of Public Act 93-808. |
8 |
| (Source: P.A. 94-69, eff. 7-1-05; 94-438, eff. 8-4-05; 94-835, |
9 |
| eff. 6-6-06; 94-1019, eff. 7-10-06; 94-1105, eff. 6-1-07; |
10 |
| 95-331, eff. 8-21-07; 95-644, eff. 10-12-07; 95-707, eff. |
11 |
| 1-11-08; 95-744, eff. 7-18-08; 95-903, eff. 8-25-08; revised |
12 |
| 9-5-08.) |
13 |
| Section 5-52. The Illinois Public Aid Code is amended by |
14 |
| changing Sections 5-5.4, 5A-8, and 12-10.3 as follows: |
15 |
| (305 ILCS 5/5-5.4) (from Ch. 23, par. 5-5.4)
|
16 |
| Sec. 5-5.4. Standards of Payment - Department of Healthcare |
17 |
| and Family Services.
The Department of Healthcare and Family |
18 |
| Services shall develop standards of payment of skilled
nursing |
19 |
| and intermediate care services in facilities providing such |
20 |
| services
under this Article which:
|
21 |
| (1) Provide for the determination of a facility's payment
|
22 |
| for skilled nursing and intermediate care services on a |
23 |
| prospective basis.
The amount of the payment rate for all |
|
|
|
09600SB1912ham002 |
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|
1 |
| nursing facilities certified by the
Department of Public Health |
2 |
| under the Nursing Home Care Act as Intermediate
Care for the |
3 |
| Developmentally Disabled facilities, Long Term Care for Under |
4 |
| Age
22 facilities, Skilled Nursing facilities, or Intermediate |
5 |
| Care facilities
under the
medical assistance program shall be |
6 |
| prospectively established annually on the
basis of historical, |
7 |
| financial, and statistical data reflecting actual costs
from |
8 |
| prior years, which shall be applied to the current rate year |
9 |
| and updated
for inflation, except that the capital cost element |
10 |
| for newly constructed
facilities shall be based upon projected |
11 |
| budgets. The annually established
payment rate shall take |
12 |
| effect on July 1 in 1984 and subsequent years. No rate
increase |
13 |
| and no
update for inflation shall be provided on or after July |
14 |
| 1, 1994 and before
July 1, 2010 2009 , unless specifically |
15 |
| provided for in this
Section.
The changes made by Public Act |
16 |
| 93-841
extending the duration of the prohibition against a rate |
17 |
| increase or update for inflation are effective retroactive to |
18 |
| July 1, 2004.
|
19 |
| For facilities licensed by the Department of Public Health |
20 |
| under the Nursing
Home Care Act as Intermediate Care for the |
21 |
| Developmentally Disabled facilities
or Long Term Care for Under |
22 |
| Age 22 facilities, the rates taking effect on July
1, 1998 |
23 |
| shall include an increase of 3%. For facilities licensed by the
|
24 |
| Department of Public Health under the Nursing Home Care Act as |
25 |
| Skilled Nursing
facilities or Intermediate Care facilities, |
26 |
| the rates taking effect on July 1,
1998 shall include an |
|
|
|
09600SB1912ham002 |
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|
|
1 |
| increase of 3% plus $1.10 per resident-day, as defined by
the |
2 |
| Department. For facilities licensed by the Department of Public |
3 |
| Health under the Nursing Home Care Act as Intermediate Care |
4 |
| Facilities for the Developmentally Disabled or Long Term Care |
5 |
| for Under Age 22 facilities, the rates taking effect on January |
6 |
| 1, 2006 shall include an increase of 3%.
For facilities |
7 |
| licensed by the Department of Public Health under the Nursing |
8 |
| Home Care Act as Intermediate Care Facilities for the |
9 |
| Developmentally Disabled or Long Term Care for Under Age 22 |
10 |
| facilities, the rates taking effect on January 1, 2009 shall |
11 |
| include an increase sufficient to provide a $0.50 per hour wage |
12 |
| increase for non-executive staff.
|
13 |
| For facilities licensed by the Department of Public Health |
14 |
| under the
Nursing Home Care Act as Intermediate Care for the |
15 |
| Developmentally Disabled
facilities or Long Term Care for Under |
16 |
| Age 22 facilities, the rates taking
effect on July 1, 1999 |
17 |
| shall include an increase of 1.6% plus $3.00 per
resident-day, |
18 |
| as defined by the Department. For facilities licensed by the
|
19 |
| Department of Public Health under the Nursing Home Care Act as |
20 |
| Skilled Nursing
facilities or Intermediate Care facilities, |
21 |
| the rates taking effect on July 1,
1999 shall include an |
22 |
| increase of 1.6% and, for services provided on or after
October |
23 |
| 1, 1999, shall be increased by $4.00 per resident-day, as |
24 |
| defined by
the Department.
|
25 |
| For facilities licensed by the Department of Public Health |
26 |
| under the
Nursing Home Care Act as Intermediate Care for the |
|
|
|
09600SB1912ham002 |
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|
|
1 |
| Developmentally Disabled
facilities or Long Term Care for Under |
2 |
| Age 22 facilities, the rates taking
effect on July 1, 2000 |
3 |
| shall include an increase of 2.5% per resident-day,
as defined |
4 |
| by the Department. For facilities licensed by the Department of
|
5 |
| Public Health under the Nursing Home Care Act as Skilled |
6 |
| Nursing facilities or
Intermediate Care facilities, the rates |
7 |
| taking effect on July 1, 2000 shall
include an increase of 2.5% |
8 |
| per resident-day, as defined by the Department.
|
9 |
| For facilities licensed by the Department of Public Health |
10 |
| under the
Nursing Home Care Act as skilled nursing facilities |
11 |
| or intermediate care
facilities, a new payment methodology must |
12 |
| be implemented for the nursing
component of the rate effective |
13 |
| July 1, 2003. The Department of Public Aid
(now Healthcare and |
14 |
| Family Services) shall develop the new payment methodology |
15 |
| using the Minimum Data Set
(MDS) as the instrument to collect |
16 |
| information concerning nursing home
resident condition |
17 |
| necessary to compute the rate. The Department
shall develop the |
18 |
| new payment methodology to meet the unique needs of
Illinois |
19 |
| nursing home residents while remaining subject to the |
20 |
| appropriations
provided by the General Assembly.
A transition |
21 |
| period from the payment methodology in effect on June 30, 2003
|
22 |
| to the payment methodology in effect on July 1, 2003 shall be |
23 |
| provided for a
period not exceeding 3 years and 184 days after |
24 |
| implementation of the new payment
methodology as follows:
|
25 |
| (A) For a facility that would receive a lower
nursing |
26 |
| component rate per patient day under the new system than |
|
|
|
09600SB1912ham002 |
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|
|
1 |
| the facility
received
effective on the date immediately |
2 |
| preceding the date that the Department
implements the new |
3 |
| payment methodology, the nursing component rate per |
4 |
| patient
day for the facility
shall be held at
the level in |
5 |
| effect on the date immediately preceding the date that the
|
6 |
| Department implements the new payment methodology until a |
7 |
| higher nursing
component rate of
reimbursement is achieved |
8 |
| by that
facility.
|
9 |
| (B) For a facility that would receive a higher nursing |
10 |
| component rate per
patient day under the payment |
11 |
| methodology in effect on July 1, 2003 than the
facility |
12 |
| received effective on the date immediately preceding the |
13 |
| date that the
Department implements the new payment |
14 |
| methodology, the nursing component rate
per patient day for |
15 |
| the facility shall be adjusted.
|
16 |
| (C) Notwithstanding paragraphs (A) and (B), the |
17 |
| nursing component rate per
patient day for the facility |
18 |
| shall be adjusted subject to appropriations
provided by the |
19 |
| General Assembly.
|
20 |
| For facilities licensed by the Department of Public Health |
21 |
| under the
Nursing Home Care Act as Intermediate Care for the |
22 |
| Developmentally Disabled
facilities or Long Term Care for Under |
23 |
| Age 22 facilities, the rates taking
effect on March 1, 2001 |
24 |
| shall include a statewide increase of 7.85%, as
defined by the |
25 |
| Department.
|
26 |
| Notwithstanding any other provision of this Section, for |
|
|
|
09600SB1912ham002 |
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|
|
1 |
| facilities licensed by the Department of Public Health under |
2 |
| the
Nursing Home Care Act as skilled nursing facilities or |
3 |
| intermediate care
facilities, the numerator of the ratio used |
4 |
| by the Department of Healthcare and Family Services to compute |
5 |
| the rate payable under this Section using the Minimum Data Set |
6 |
| (MDS) methodology shall incorporate the following annual |
7 |
| amounts as the additional funds appropriated to the Department |
8 |
| specifically to pay for rates based on the MDS nursing |
9 |
| component methodology in excess of the funding in effect on |
10 |
| December 31, 2006: |
11 |
| (i) For rates taking effect January 1, 2007, |
12 |
| $60,000,000. |
13 |
| (ii) For rates taking effect January 1, 2008, |
14 |
| $110,000,000. |
15 |
| (iii) For rates taking effect January 1, 2009, |
16 |
| $194,000,000. |
17 |
| Notwithstanding any other provision of this Section, for |
18 |
| facilities licensed by the Department of Public Health under |
19 |
| the Nursing Home Care Act as skilled nursing facilities or |
20 |
| intermediate care facilities, the support component of the |
21 |
| rates taking effect on January 1, 2008 shall be computed using |
22 |
| the most recent cost reports on file with the Department of |
23 |
| Healthcare and Family Services no later than April 1, 2005, |
24 |
| updated for inflation to January 1, 2006. |
25 |
| For facilities licensed by the Department of Public Health |
26 |
| under the
Nursing Home Care Act as Intermediate Care for the |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| Developmentally Disabled
facilities or Long Term Care for Under |
2 |
| Age 22 facilities, the rates taking
effect on April 1, 2002 |
3 |
| shall include a statewide increase of 2.0%, as
defined by the |
4 |
| Department.
This increase terminates on July 1, 2002;
beginning |
5 |
| July 1, 2002 these rates are reduced to the level of the rates
|
6 |
| in effect on March 31, 2002, as defined by the Department.
|
7 |
| For facilities licensed by the Department of Public Health |
8 |
| under the
Nursing Home Care Act as skilled nursing facilities |
9 |
| or intermediate care
facilities, the rates taking effect on |
10 |
| July 1, 2001 shall be computed using the most recent cost |
11 |
| reports
on file with the Department of Public Aid no later than |
12 |
| April 1, 2000,
updated for inflation to January 1, 2001. For |
13 |
| rates effective July 1, 2001
only, rates shall be the greater |
14 |
| of the rate computed for July 1, 2001
or the rate effective on |
15 |
| June 30, 2001.
|
16 |
| Notwithstanding any other provision of this Section, for |
17 |
| facilities
licensed by the Department of Public Health under |
18 |
| the Nursing Home Care Act
as skilled nursing facilities or |
19 |
| intermediate care facilities, the Illinois
Department shall |
20 |
| determine by rule the rates taking effect on July 1, 2002,
|
21 |
| which shall be 5.9% less than the rates in effect on June 30, |
22 |
| 2002.
|
23 |
| Notwithstanding any other provision of this Section, for |
24 |
| facilities
licensed by the Department of Public Health under |
25 |
| the Nursing Home Care Act as
skilled nursing
facilities or |
26 |
| intermediate care facilities, if the payment methodologies |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| required under Section 5A-12 and the waiver granted under 42 |
2 |
| CFR 433.68 are approved by the United States Centers for |
3 |
| Medicare and Medicaid Services, the rates taking effect on July |
4 |
| 1, 2004 shall be 3.0% greater than the rates in effect on June |
5 |
| 30, 2004. These rates shall take
effect only upon approval and
|
6 |
| implementation of the payment methodologies required under |
7 |
| Section 5A-12.
|
8 |
| Notwithstanding any other provisions of this Section, for |
9 |
| facilities licensed by the Department of Public Health under |
10 |
| the Nursing Home Care Act as skilled nursing facilities or |
11 |
| intermediate care facilities, the rates taking effect on |
12 |
| January 1, 2005 shall be 3% more than the rates in effect on |
13 |
| December 31, 2004.
|
14 |
| Notwithstanding any other provision of this Section, for |
15 |
| facilities licensed by the Department of Public Health under |
16 |
| the Nursing Home Care Act as skilled nursing facilities or |
17 |
| intermediate care facilities, effective January 1, 2009, the |
18 |
| per diem support component of the rates effective on January 1, |
19 |
| 2008, computed using the most recent cost reports on file with |
20 |
| the Department of Healthcare and Family Services no later than |
21 |
| April 1, 2005, updated for inflation to January 1, 2006, shall |
22 |
| be increased to the amount that would have been derived using |
23 |
| standard Department of Healthcare and Family Services methods, |
24 |
| procedures, and inflators. |
25 |
| Notwithstanding any other provisions of this Section, for |
26 |
| facilities licensed by the Department of Public Health under |
|
|
|
09600SB1912ham002 |
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|
|
1 |
| the Nursing Home Care Act as intermediate care facilities that |
2 |
| are federally defined as Institutions for Mental Disease, a |
3 |
| socio-development component rate equal to 6.6% of the |
4 |
| facility's nursing component rate as of January 1, 2006 shall |
5 |
| be established and paid effective July 1, 2006. The |
6 |
| socio-development component of the rate shall be increased by a |
7 |
| factor of 2.53 on the first day of the month that begins at |
8 |
| least 45 days after January 11, 2008 (the effective date of |
9 |
| Public Act 95-707). As of August 1, 2008, the socio-development |
10 |
| component rate shall be equal to 6.6% of the facility's nursing |
11 |
| component rate as of January 1, 2006, multiplied by a factor of |
12 |
| 3.53. The Illinois Department may by rule adjust these |
13 |
| socio-development component rates, but in no case may such |
14 |
| rates be diminished.
|
15 |
| For facilities
licensed
by the
Department of Public Health |
16 |
| under the Nursing Home Care Act as Intermediate
Care for
the |
17 |
| Developmentally Disabled facilities or as long-term care |
18 |
| facilities for
residents under 22 years of age, the rates |
19 |
| taking effect on July 1,
2003 shall
include a statewide |
20 |
| increase of 4%, as defined by the Department.
|
21 |
| For facilities licensed by the Department of Public Health |
22 |
| under the
Nursing Home Care Act as Intermediate Care for the |
23 |
| Developmentally Disabled
facilities or Long Term Care for Under |
24 |
| Age 22 facilities, the rates taking
effect on the first day of |
25 |
| the month that begins at least 45 days after the effective date |
26 |
| of this amendatory Act of the 95th General Assembly shall |
|
|
|
09600SB1912ham002 |
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|
|
1 |
| include a statewide increase of 2.5%, as
defined by the |
2 |
| Department. |
3 |
| Notwithstanding any other provision of this Section, for |
4 |
| facilities licensed by the Department of Public Health under |
5 |
| the Nursing Home Care Act as skilled nursing facilities or |
6 |
| intermediate care facilities, effective January 1, 2005, |
7 |
| facility rates shall be increased by the difference between (i) |
8 |
| a facility's per diem property, liability, and malpractice |
9 |
| insurance costs as reported in the cost report filed with the |
10 |
| Department of Public Aid and used to establish rates effective |
11 |
| July 1, 2001 and (ii) those same costs as reported in the |
12 |
| facility's 2002 cost report. These costs shall be passed |
13 |
| through to the facility without caps or limitations, except for |
14 |
| adjustments required under normal auditing procedures.
|
15 |
| Rates established effective each July 1 shall govern |
16 |
| payment
for services rendered throughout that fiscal year, |
17 |
| except that rates
established on July 1, 1996 shall be |
18 |
| increased by 6.8% for services
provided on or after January 1, |
19 |
| 1997. Such rates will be based
upon the rates calculated for |
20 |
| the year beginning July 1, 1990, and for
subsequent years |
21 |
| thereafter until June 30, 2001 shall be based on the
facility |
22 |
| cost reports
for the facility fiscal year ending at any point |
23 |
| in time during the previous
calendar year, updated to the |
24 |
| midpoint of the rate year. The cost report
shall be on file |
25 |
| with the Department no later than April 1 of the current
rate |
26 |
| year. Should the cost report not be on file by April 1, the |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| Department
shall base the rate on the latest cost report filed |
2 |
| by each skilled care
facility and intermediate care facility, |
3 |
| updated to the midpoint of the
current rate year. In |
4 |
| determining rates for services rendered on and after
July 1, |
5 |
| 1985, fixed time shall not be computed at less than zero. The
|
6 |
| Department shall not make any alterations of regulations which |
7 |
| would reduce
any component of the Medicaid rate to a level |
8 |
| below what that component would
have been utilizing in the rate |
9 |
| effective on July 1, 1984.
|
10 |
| (2) Shall take into account the actual costs incurred by |
11 |
| facilities
in providing services for recipients of skilled |
12 |
| nursing and intermediate
care services under the medical |
13 |
| assistance program.
|
14 |
| (3) Shall take into account the medical and psycho-social
|
15 |
| characteristics and needs of the patients.
|
16 |
| (4) Shall take into account the actual costs incurred by |
17 |
| facilities in
meeting licensing and certification standards |
18 |
| imposed and prescribed by the
State of Illinois, any of its |
19 |
| political subdivisions or municipalities and by
the U.S. |
20 |
| Department of Health and Human Services pursuant to Title XIX |
21 |
| of the
Social Security Act.
|
22 |
| The Department of Healthcare and Family Services
shall |
23 |
| develop precise standards for
payments to reimburse nursing |
24 |
| facilities for any utilization of
appropriate rehabilitative |
25 |
| personnel for the provision of rehabilitative
services which is |
26 |
| authorized by federal regulations, including
reimbursement for |
|
|
|
09600SB1912ham002 |
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|
|
1 |
| services provided by qualified therapists or qualified
|
2 |
| assistants, and which is in accordance with accepted |
3 |
| professional
practices. Reimbursement also may be made for |
4 |
| utilization of other
supportive personnel under appropriate |
5 |
| supervision.
|
6 |
| (Source: P.A. 94-48, eff. 7-1-05; 94-85, eff. 6-28-05; 94-697, |
7 |
| eff. 11-21-05; 94-838, eff. 6-6-06; 94-964, eff. 6-28-06; |
8 |
| 95-12, eff. 7-2-07; 95-331, eff. 8-21-07; 95-707, eff. 1-11-08; |
9 |
| 95-744, eff. 7-18-08.)
|
10 |
| (305 ILCS 5/5A-8) (from Ch. 23, par. 5A-8)
|
11 |
| Sec. 5A-8. Hospital Provider Fund.
|
12 |
| (a) There is created in the State Treasury the Hospital |
13 |
| Provider Fund.
Interest earned by the Fund shall be credited to |
14 |
| the Fund. The
Fund shall not be used to replace any moneys |
15 |
| appropriated to the
Medicaid program by the General Assembly.
|
16 |
| (b) The Fund is created for the purpose of receiving moneys
|
17 |
| in accordance with Section 5A-6 and disbursing moneys only for |
18 |
| the following
purposes, notwithstanding any other provision of |
19 |
| law:
|
20 |
| (1) For making payments to hospitals as required under |
21 |
| Articles V, V-A, VI,
and XIV of this Code, under the |
22 |
| Children's Health Insurance Program Act, and under the |
23 |
| Covering ALL KIDS Health Insurance Act.
|
24 |
| (2) For the reimbursement of moneys collected by the
|
25 |
| Illinois Department from hospitals or hospital providers |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| through error or
mistake in performing the
activities |
2 |
| authorized under this Article and Article V of this Code.
|
3 |
| (3) For payment of administrative expenses incurred by |
4 |
| the
Illinois Department or its agent in performing the |
5 |
| activities
authorized by this Article.
|
6 |
| (4) For payments of any amounts which are reimbursable |
7 |
| to
the federal government for payments from this Fund which |
8 |
| are
required to be paid by State warrant.
|
9 |
| (5) For making transfers, as those transfers are |
10 |
| authorized
in the proceedings authorizing debt under the |
11 |
| Short Term Borrowing Act,
but transfers made under this |
12 |
| paragraph (5) shall not exceed the
principal amount of debt |
13 |
| issued in anticipation of the receipt by
the State of |
14 |
| moneys to be deposited into the Fund.
|
15 |
| (6) For making transfers to any other fund in the State |
16 |
| treasury, but
transfers made under this paragraph (6) shall |
17 |
| not exceed the amount transferred
previously from that |
18 |
| other fund into the Hospital Provider Fund.
|
19 |
| (7) For State fiscal years 2004 and 2005 for making |
20 |
| transfers to the Health and Human Services
Medicaid Trust |
21 |
| Fund, including 20% of the moneys received from
hospital |
22 |
| providers under Section 5A-4 and transferred into the |
23 |
| Hospital
Provider
Fund under Section 5A-6. For State fiscal |
24 |
| year 2006 for making transfers to the Health and Human |
25 |
| Services Medicaid Trust Fund of up to $130,000,000 per year |
26 |
| of the moneys received from hospital providers under |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| Section 5A-4 and transferred into the Hospital Provider |
2 |
| Fund under Section 5A-6. Transfers under this paragraph |
3 |
| shall be made within 7
days after the payments have been |
4 |
| received pursuant to the schedule of payments
provided in |
5 |
| subsection (a) of Section 5A-4.
|
6 |
| (7.5) For State fiscal year 2007 for making
transfers |
7 |
| of the moneys received from hospital providers under |
8 |
| Section 5A-4 and transferred into the Hospital Provider |
9 |
| Fund under Section 5A-6 to the designated funds not |
10 |
| exceeding the following amounts
in that State fiscal year: |
11 |
| Health and Human Services |
12 |
| Medicaid Trust Fund .................
$20,000,000 |
13 |
| Long-Term Care Provider Fund ............
$30,000,000 |
14 |
| General Revenue Fund ...................
$80,000,000. |
15 |
| Transfers under this paragraph shall be made within 7 |
16 |
| days after the payments have been received pursuant to the |
17 |
| schedule of payments provided in subsection (a) of Section |
18 |
| 5A-4.
|
19 |
| (7.8) For State fiscal year 2008, for making transfers |
20 |
| of the moneys received from hospital providers under |
21 |
| Section 5A-4 and transferred into the Hospital Provider |
22 |
| Fund under Section 5A-6 to the designated funds not |
23 |
| exceeding the following amounts in that State fiscal year: |
24 |
| Health and Human Services |
25 |
| Medicaid Trust Fund ..................$40,000,000 |
26 |
| Long-Term Care Provider Fund ..............$60,000,000 |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| General Revenue Fund ...................$160,000,000. |
2 |
| Transfers under this paragraph shall be made within 7 |
3 |
| days after the payments have been received pursuant to the |
4 |
| schedule of payments provided in subsection (a) of Section |
5 |
| 5A-4. |
6 |
| (7.9) For State fiscal years 2009 through 2013, for |
7 |
| making transfers of the moneys received from hospital |
8 |
| providers under Section 5A-4 and transferred into the |
9 |
| Hospital Provider Fund under Section 5A-6 to the designated |
10 |
| funds not exceeding the following amounts in that State |
11 |
| fiscal year: |
12 |
| Health and Human Services |
13 |
| Medicaid Trust Fund ...................$20,000,000 |
14 |
| Long Term Care Provider Fund ..............$30,000,000 |
15 |
| General Revenue Fund .....................$80,000,000. |
16 |
| Except as provided under this paragraph, transfers |
17 |
| under this paragraph shall be made within 7 business days |
18 |
| after the payments have been received pursuant to the |
19 |
| schedule of payments provided in subsection (a) of Section |
20 |
| 5A-4. For State fiscal year 2009, transfers to the General |
21 |
| Revenue Fund under this paragraph shall be made on or |
22 |
| before June 30, 2009, as sufficient funds become available |
23 |
| in the Hospital Provider Fund to both make the transfers |
24 |
| and continue hospital payments. |
25 |
| (8) For making refunds to hospital providers pursuant |
26 |
| to Section 5A-10.
|
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| Disbursements from the Fund, other than transfers |
2 |
| authorized under
paragraphs (5) and (6) of this subsection, |
3 |
| shall be by
warrants drawn by the State Comptroller upon |
4 |
| receipt of vouchers
duly executed and certified by the Illinois |
5 |
| Department.
|
6 |
| (c) The Fund shall consist of the following:
|
7 |
| (1) All moneys collected or received by the Illinois
|
8 |
| Department from the hospital provider assessment imposed |
9 |
| by this
Article.
|
10 |
| (2) All federal matching funds received by the Illinois
|
11 |
| Department as a result of expenditures made by the Illinois
|
12 |
| Department that are attributable to moneys deposited in the |
13 |
| Fund.
|
14 |
| (3) Any interest or penalty levied in conjunction with |
15 |
| the
administration of this Article.
|
16 |
| (4) Moneys transferred from another fund in the State |
17 |
| treasury.
|
18 |
| (5) All other moneys received for the Fund from any |
19 |
| other
source, including interest earned thereon.
|
20 |
| (d) (Blank).
|
21 |
| (Source: P.A. 95-707, eff. 1-11-08; 95-859, eff. 8-19-08; 96-3, |
22 |
| eff. 2-27-09.)
|
23 |
| (305 ILCS 5/12-10.3) (from Ch. 23, par. 12-10.3)
|
24 |
| Sec. 12-10.3. Employment and Training Fund; uses.
|
25 |
| (a) The Employment and Training Fund is hereby created in |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| the State
Treasury for the purpose of receiving and disbursing |
2 |
| moneys in accordance
with the provisions of Title IV-A of the |
3 |
| federal Social Security Act; the Food Stamp
Act, Title 7 of the |
4 |
| United States Code; and related rules and regulations
governing |
5 |
| the use of those moneys for the purposes of providing |
6 |
| employment
and training services , supportive services, cash |
7 |
| assistance payments, short-term non-recurrent payments, and |
8 |
| other related social services .
|
9 |
| (b) All federal funds received by the Illinois Department |
10 |
| as
reimbursement for expenditures for employment and training |
11 |
| programs made by
the Illinois Department from grants, gifts, or |
12 |
| legacies as provided in
Section 12-4.18 or by an entity other |
13 |
| than the Department, and all federal funds received from the |
14 |
| Emergency Contingency Fund for State Temporary Assistance for |
15 |
| Needy Families Programs established by the American Recovery |
16 |
| and Reinvestment Act of 2009 except
as a result of
|
17 |
| appropriations made
for the costs of providing adult education |
18 |
| to public assistance recipients ,
shall be deposited into the |
19 |
| Employment and Training Fund ; provided,
however, that all |
20 |
| funds, except those that are specified in the interagency
|
21 |
| agreement between the Illinois Community College Board and the |
22 |
| Department,
that are received by the Department as |
23 |
| reimbursement under Title IV-A of the
federal Social Security |
24 |
| Act for expenditures that
are made by the Illinois Community |
25 |
| College Board or by any public community
college of this State |
26 |
| shall be credited to a special account that the State
Treasurer |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| shall establish and maintain within the Employment and Training
|
2 |
| Fund for the purpose and in the manner provided in Section |
3 |
| 12-5 .
|
4 |
| (c) Except as provided in subsection (d) of this Section, |
5 |
| the
Employment and Training Fund shall be administered by the |
6 |
| Illinois
Department, and the Illinois Department may make |
7 |
| payments from the
Employment and Training Fund to clients or to |
8 |
| public and private entities on behalf of clients for employment |
9 |
| and training services, for supportive services , cash |
10 |
| assistance payments, short-term non-recurrent payments, and |
11 |
| other related social services consistent with the purposes |
12 |
| authorized under this Code. or to
public
and private entities |
13 |
| for employment
and training services. Such payments shall not |
14 |
| include any funds generated by
Illinois community colleges as |
15 |
| part of the Opportunities Program.
|
16 |
| (d) (Blank). On or before the 10th day of August, 1992, and |
17 |
| on or before the 10th
day of each month thereafter, the State |
18 |
| Treasurer and State Comptroller
shall automatically transfer |
19 |
| to the TANF Opportunities Fund of the
Illinois
Community |
20 |
| College Board from the special account established and |
21 |
| maintained
in the Employment and Training Fund all amounts |
22 |
| credited to that special
account as provided in Section 12-5 |
23 |
| during the preceding month as
reimbursement for expenditures |
24 |
| under Title IV-A of the federal
Social
Security Act made by the |
25 |
| Illinois
Community College Board or any public community |
26 |
| college of this State.
|
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| (e) The Illinois Department shall execute a written |
2 |
| contract when
purchasing employment and training services from |
3 |
| entities qualified to
provide services under
the programs. The |
4 |
| contract shall be filed with the Illinois Department
and the |
5 |
| State Comptroller.
|
6 |
| (Source: P.A. 92-111, eff. 1-1-02.)
|
7 |
| Section 5-53. The Veterans' Health Insurance Program Act of |
8 |
| 2008 is amended by changing Sections 3, 5, 15, 20, 30, 40, and |
9 |
| 45 as follows: |
10 |
| (330 ILCS 126/3) |
11 |
| (Section scheduled to be repealed on January 1, 2012)
|
12 |
| Sec. 3. Legislative intent. The General Assembly finds that |
13 |
| those who have served their country honorably in military |
14 |
| service and who are residing in this State deserve access to |
15 |
| affordable, comprehensive health insurance. Many veterans are |
16 |
| uninsured and unable to afford healthcare. This lack of |
17 |
| healthcare, including preventative care, often exacerbates |
18 |
| health conditions. The effects of lack of insurance negatively |
19 |
| impact those residents of the State who are insured because the |
20 |
| cost of paying for care to the uninsured is often shifted to |
21 |
| those who have insurance in the form of higher health insurance |
22 |
| premiums. It is, therefore, the intent of this legislation to |
23 |
| provide access to affordable health insurance for veterans and |
24 |
| their spouses residing in Illinois who are unable to afford |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| such coverage. However, the State has only a limited amount of |
2 |
| resources, and the General Assembly therefore declares that |
3 |
| while it intends to cover as many such veterans and spouses as |
4 |
| possible, the State may not be able to cover every eligible |
5 |
| person who qualifies for this Program as a matter of |
6 |
| entitlement due to limited funding.
|
7 |
| (Source: P.A. 95-755, eff. 7-25-08.) |
8 |
| (330 ILCS 126/5) |
9 |
| (Section scheduled to be repealed on January 1, 2012)
|
10 |
| Sec. 5. Definitions. The following words have the following |
11 |
| meanings: |
12 |
| "Department" means the Department of Healthcare and Family |
13 |
| Services, or any successor agency. |
14 |
| "Director" means the Director of Healthcare and Family |
15 |
| Services, or any successor agency. |
16 |
| "Medical assistance" means health care benefits provided |
17 |
| under Article V of the Illinois Public Aid Code. |
18 |
| "Program" means the Veterans' Health Insurance Program. |
19 |
| "Resident" means an individual who has an Illinois |
20 |
| residence, as provided in Section 5-3 of the Illinois Public |
21 |
| Aid Code. |
22 |
| "Spouse" means the person who is the person who, under the |
23 |
| laws of the State of Illinois, is married to an eligible |
24 |
| veteran at the time of application and subsequent |
25 |
| re-determinations for the Program and includes enrolled |
|
|
|
09600SB1912ham002 |
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LRB096 11225 RCE 28294 a |
|
|
1 |
| spouses surviving the death of veteran spouses. |
2 |
| "Veteran" means any person who has served in a branch of |
3 |
| the United States military for greater than 180 consecutive |
4 |
| days after initial training. |
5 |
| "Veterans' Affairs" or "VA" means the United States |
6 |
| Department of Veterans' Affairs.
|
7 |
| (Source: P.A. 95-755, eff. 7-25-08.) |
8 |
| (330 ILCS 126/15) |
9 |
| (Section scheduled to be repealed on January 1, 2012)
|
10 |
| Sec. 15. Eligibility. |
11 |
| (a) To be eligible for the Program, a person must: |
12 |
| (1) be a veteran who is not on active duty and who has |
13 |
| not been dishonorably discharged from service or the spouse |
14 |
| of such a veteran ; |
15 |
| (2) be a resident of the State of Illinois; |
16 |
| (3) be at least 19 years of age and no older than 64 |
17 |
| years of age; |
18 |
| (4) be uninsured, as defined by the Department by rule, |
19 |
| for a period of time established by the Department by rule, |
20 |
| which shall be no less than 3 6 months; |
21 |
| (5) not be eligible for medical assistance under the |
22 |
| Illinois Public Aid Code or healthcare benefits under the |
23 |
| Children's Health Insurance Program Act or the Covering ALL |
24 |
| KIDS Health Insurance Act ; |
25 |
| (6) not be eligible for medical benefits through the |
|
|
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| Veterans Health Administration; and |
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| (7) have a household income no greater than the sum of |
3 |
| (i) an amount equal to 25% of the federal poverty level |
4 |
| plus (ii) an amount equal to the Veterans Administration |
5 |
| means test income threshold at the initiation of the |
6 |
| Program; depending on the availability of funds, this level |
7 |
| may be increased to an amount equal to the sum of (iii) an |
8 |
| amount equal to 50% of the federal poverty level plus (iv) |
9 |
| an amount equal to the Veterans Administration means test |
10 |
| income threshold. This means test income threshold is |
11 |
| subject to alteration by the Department as set forth in |
12 |
| subsection (b) of Section 10. |
13 |
| (b) A veteran or spouse who is determined eligible for the |
14 |
| Program shall remain eligible for 12 months, provided the |
15 |
| veteran or spouse remains a resident of the State and is not |
16 |
| excluded under subsection (c) of this Section and provided the |
17 |
| Department has not limited the enrollment period as set forth |
18 |
| in subsection (b) of Section 10. |
19 |
| (c) A veteran or spouse is not eligible for coverage under |
20 |
| the Program if: |
21 |
| (1) the premium required under Section 35 of this Act |
22 |
| has not been timely paid; if the required premiums are not |
23 |
| paid, the liability of the Program shall be limited to |
24 |
| benefits incurred under the Program for the time period for |
25 |
| which premiums have been paid and for grace periods as |
26 |
| established under subsection (d); if the required monthly |
|
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| premium is not paid, the veteran or spouse is ineligible |
2 |
| for re-enrollment for a minimum period of 3 months; or |
3 |
| (2) the veteran or spouse is a resident of a nursing |
4 |
| facility or an inmate of a public institution, as defined |
5 |
| by 42 CFR 435.1009. |
6 |
| (d) The Department shall adopt rules for the Program, |
7 |
| including, but not limited to, rules relating to eligibility, |
8 |
| re-enrollment, grace periods, notice requirements, hearing |
9 |
| procedures, cost-sharing, covered services, and provider |
10 |
| requirements.
|
11 |
| (Source: P.A. 95-755, eff. 7-25-08.) |
12 |
| (330 ILCS 126/20) |
13 |
| (Section scheduled to be repealed on January 1, 2012)
|
14 |
| Sec. 20. Notice of decisions to terminate eligibility. |
15 |
| Whenever the Department decides to either deny or terminate |
16 |
| eligibility under this Act, the veteran or spouse shall have a |
17 |
| right to notice and a hearing, as provided by the Department by |
18 |
| rule.
|
19 |
| (Source: P.A. 95-755, eff. 7-25-08.) |
20 |
| (330 ILCS 126/30) |
21 |
| (Section scheduled to be repealed on January 1, 2012)
|
22 |
| Sec. 30. Health care benefits. |
23 |
| (a) For veterans or spouses eligible and enrolled, the |
24 |
| Department shall purchase or provide health care benefits for |
|
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| eligible veterans or spouses that are identical to the benefits |
2 |
| provided to adults under the State's approved plan under Title |
3 |
| XIX of the Social Security Act, except for nursing facility |
4 |
| services and non-emergency transportation. |
5 |
| (b) Providers shall be subject to approval by the |
6 |
| Department to provide health care under the Illinois Public Aid |
7 |
| Code and shall be reimbursed at the same rates as providers |
8 |
| reimbursed under the State's approved plan under Title XIX of |
9 |
| the Social Security Act. |
10 |
| (c) As an alternative to the benefits set forth in |
11 |
| subsection (a) of this Section, and when cost-effective, the |
12 |
| Department may offer veterans or spouses subsidies toward the |
13 |
| cost of privately sponsored health insurance, including |
14 |
| employer-sponsored health insurance.
|
15 |
| (Source: P.A. 95-755, eff. 7-25-08.) |
16 |
| (330 ILCS 126/40) |
17 |
| (Section scheduled to be repealed on January 1, 2012)
|
18 |
| Sec. 40. Charge upon claims and causes of action; right of |
19 |
| subrogation; recoveries. Sections 11-22, 11-22a, 11-22b, and |
20 |
| 11-22c of the Illinois Public Aid Code apply to health benefits |
21 |
| provided to veterans or spouses under this Act, as provided in |
22 |
| those Sections.
|
23 |
| (Source: P.A. 95-755, eff. 7-25-08.) |
24 |
| (330 ILCS 126/45) |
|
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| (Section scheduled to be repealed on January 1, 2012)
|
2 |
| Sec. 45. Reporting. The Department shall prepare an annual |
3 |
| report for submission to the General Assembly. The report shall |
4 |
| be due to the General Assembly by January 1 of each year |
5 |
| beginning in 2009. This report shall include information |
6 |
| regarding implementation of the Program, including the number |
7 |
| of veterans or spouses enrolled and any available information |
8 |
| regarding other benefits derived from the Program, including |
9 |
| screening for and acquisition of other veterans' benefits |
10 |
| through the Veterans' Service Officers and the Veterans' |
11 |
| Assistance Commissions. This report may also include |
12 |
| recommendations regarding improvements that may be made to the |
13 |
| Program and regarding the extension of the repeal date set |
14 |
| forth in Section 85 of this Act.
|
15 |
| (Source: P.A. 95-755, eff. 7-25-08.) |
16 |
| Section 5-55. The Environmental Protection Act is amended |
17 |
| by changing Section 58.13 as follows:
|
18 |
| (415 ILCS 5/58.13)
|
19 |
| Sec. 58.13. Municipal Brownfields Redevelopment Grant |
20 |
| Program.
|
21 |
| (a) (1) The Agency shall establish and administer a program |
22 |
| of grants,
to be
known as the Municipal Brownfields |
23 |
| Redevelopment Grant Program, to provide
municipalities
in |
24 |
| Illinois with financial assistance to be used for |
|
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| coordination of activities
related to brownfields |
2 |
| redevelopment, including but not limited to
identification |
3 |
| of brownfields sites, including those sites within River |
4 |
| Edge Redevelopment Zones, site investigation and |
5 |
| determination of
remediation objectives and related plans |
6 |
| and reports, development of
remedial action plans, and |
7 |
| implementation of
remedial action
plans and remedial |
8 |
| action completion reports.
The plans and reports shall be |
9 |
| developed in accordance with Title XVII of this
Act.
|
10 |
| (2) Grants shall be awarded on a competitive basis |
11 |
| subject to availability
of funding. Criteria for awarding |
12 |
| grants shall include, but shall not be
limited to the |
13 |
| following:
|
14 |
| (A) problem statement and needs assessment;
|
15 |
| (B) community-based planning and involvement;
|
16 |
| (C) implementation planning; and
|
17 |
| (D) long-term benefits and sustainability.
|
18 |
| (3) The Agency may give weight to geographic location |
19 |
| to enhance
geographic
distribution of grants across this |
20 |
| State.
|
21 |
| (4) Except for grants to municipalities with |
22 |
| designated River Edge Redevelopment Zones, grants
shall be |
23 |
| limited to a maximum of $240,000, and
no municipality
shall |
24 |
| receive more than this amount under this Section. For |
25 |
| grants to municipalities with designated River Edge |
26 |
| Redevelopment Zones and grants to municipalities awarded |
|
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| from funds provided under the American Recovery and |
2 |
| Reinvestment Act of 2009 , grants shall be limited to a |
3 |
| maximum of $2,000,000 and no municipality shall receive |
4 |
| more than this amount under this Section.
For grants to |
5 |
| municipalities awarded from funds provided under the |
6 |
| American Recovery and Reinvestment Act of 2009, grants |
7 |
| shall be limited to a maximum of $1,000,000 and no |
8 |
| municipality shall receive more than this amount under this |
9 |
| Section.
|
10 |
| (5) Grant amounts shall not exceed 70% of the project |
11 |
| amount, with the
remainder to be provided by the |
12 |
| municipality as local matching funds.
|
13 |
| (b) The Agency shall have the authority to enter into any |
14 |
| contracts or
agreements that may be necessary to carry out its |
15 |
| duties or responsibilities
under this Section. The Agency shall |
16 |
| have the authority to adopt rules setting
forth procedures and |
17 |
| criteria for administering the Municipal Brownfields
|
18 |
| Redevelopment
Grant Program. The rules adopted by the Agency |
19 |
| may include but shall not be
limited to the following:
|
20 |
| (1) purposes for which grants are available;
|
21 |
| (2) application periods and content of applications;
|
22 |
| (3) procedures and criteria for Agency review of grant |
23 |
| applications, grant
approvals and denials, and grantee |
24 |
| acceptance;
|
25 |
| (4) grant payment schedules;
|
26 |
| (5) grantee responsibilities for work schedules, work |
|
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| plans, reports, and
record keeping;
|
2 |
| (6) evaluation of grantee performance, including but |
3 |
| not limited to
auditing and access to sites and records;
|
4 |
| (7) requirements applicable to contracting and |
5 |
| subcontracting by the
grantee;
|
6 |
| (8) penalties for noncompliance with grant |
7 |
| requirements and conditions,
including stop-work orders, |
8 |
| termination of grants, and recovery of grant funds;
|
9 |
| (9) indemnification of this State and the Agency by the |
10 |
| grantee; and
|
11 |
| (10) manner of compliance with the Local Government |
12 |
| Professional Services
Selection Act.
|
13 |
| (c) Moneys in the Brownfields Redevelopment Fund may be |
14 |
| used by the Agency to take whatever preventive or corrective |
15 |
| action, including but not limited to removal or remedial |
16 |
| action, is necessary or appropriate in response to a release or |
17 |
| substantial threat of a release of: |
18 |
| (1) a hazardous substance or pesticide; or |
19 |
| (2) petroleum from an underground storage tank. |
20 |
| The State, the Director, and any State employee shall be |
21 |
| indemnified for any damages or injury arising out of or |
22 |
| resulting from any action taken pursuant to this subsection (c) |
23 |
| and subsection (d)(2) of Section 4 of this Act. The Agency has |
24 |
| the authority to enter into such contracts and agreements as |
25 |
| may be necessary, and as expeditiously as necessary, to carry |
26 |
| out preventive or corrective action pursuant to this subsection |