Sen. Don Harmon

Filed: 5/23/2020

 

 


 

 


 
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1
AMENDMENT TO HOUSE BILL 357

2    AMENDMENT NO. ______. Amend House Bill 357 by replacing
3everything after the enacting clause with the following:
 
4
"ARTICLE 1. SHORT TITLE; PURPOSE

 
5    Section 1-1. Short title. This Act may be cited as the
6FY2021 Budget Implementation Act.
 
7    Section 1-5. Purpose. It is the purpose of this Act to make
8changes in State programs that are necessary to implement the
9State budget for Fiscal Year 2021.
 
10
ARTICLE 3. EXECUTIVE CHAPTER AMENDATORY PROVISIONS

 
11    Section 3-5. The Illinois Administrative Procedure Act is
12amended by adding Sections 5-45.1 and 5-45.2 as follows:
 

 

 

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1    (5 ILCS 100/5-45.1 new)
2    Sec. 5-45.1. Emergency rulemaking; Local Coronavirus
3Urgent Remediation Emergency (or Local CURE) Support Program.
4To provide for the expeditious and timely implementation of the
5Local Coronavirus Urgent Remediation Emergency (or Local CURE)
6Support Program, emergency rules implementing the Local
7Coronavirus Urgent Remediation Emergency (or Local CURE)
8Support Program may be adopted in accordance with Section 5-45
9by the Department of Commerce and Economic Opportunity. The
10adoption of emergency rules authorized by Section 5-45 and this
11Section is deemed to be necessary for the public interest,
12safety, and welfare.
13    This Section is repealed on January 1, 2026.
 
14    (5 ILCS 100/5-45.2 new)
15    Sec. 5-45.2. Emergency rulemaking; Grants to local tourism
16and convention bureaus. To provide for the expeditious and
17timely implementation of the changes made to Section 605-705 of
18the Department of Commerce and Economic Opportunity Law of the
19Civil Administrative Code of Illinois by this amendatory Act of
20the 101st General Assembly, emergency rules implementing the
21changes made to Section 605-705 of the Department of Commerce
22and Economic Opportunity Law of the Civil Administrative Code
23of Illinois by this amendatory Act of the 101st General
24Assembly may be adopted in accordance with Section 5-45 by the
25Department of Commerce and Economic Opportunity. The adoption

 

 

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1of emergency rules authorized by Section 5-45 and this Section
2is deemed to be necessary for the public interest, safety, and
3welfare.
4    This Section is repealed on January 1, 2026.
 
5    Section 3-10. The Department of Commerce and Economic
6Opportunity Law of the Civil Administrative Code of Illinois is
7amended by changing Sections 605-705 and 605-707 and by adding
8Section 605-1045 as follows:
 
9    (20 ILCS 605/605-705)  (was 20 ILCS 605/46.6a)
10    Sec. 605-705. Grants to local tourism and convention
11bureaus.
12    (a) To establish a grant program for local tourism and
13convention bureaus. The Department will develop and implement a
14program for the use of funds, as authorized under this Act, by
15local tourism and convention bureaus. For the purposes of this
16Act, bureaus eligible to receive funds are those local tourism
17and convention bureaus that are (i) either units of local
18government or incorporated as not-for-profit organizations;
19(ii) in legal existence for a minimum of 2 years before July 1,
202001; (iii) operating with a paid, full-time staff whose sole
21purpose is to promote tourism in the designated service area;
22and (iv) affiliated with one or more municipalities or counties
23that support the bureau with local hotel-motel taxes. After
24July 1, 2001, bureaus requesting certification in order to

 

 

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1receive funds for the first time must be local tourism and
2convention bureaus that are (i) either units of local
3government or incorporated as not-for-profit organizations;
4(ii) in legal existence for a minimum of 2 years before the
5request for certification; (iii) operating with a paid,
6full-time staff whose sole purpose is to promote tourism in the
7designated service area; and (iv) affiliated with multiple
8municipalities or counties that support the bureau with local
9hotel-motel taxes. Each bureau receiving funds under this Act
10will be certified by the Department as the designated recipient
11to serve an area of the State. Notwithstanding the criteria set
12forth in this subsection (a), or any rule adopted under this
13subsection (a), the Director of the Department may provide for
14the award of grant funds to one or more entities if in the
15Department's judgment that action is necessary in order to
16prevent a loss of funding critical to promoting tourism in a
17designated geographic area of the State.
18    (b) To distribute grants to local tourism and convention
19bureaus from appropriations made from the Local Tourism Fund
20for that purpose. Of the amounts appropriated annually to the
21Department for expenditure under this Section prior to July 1,
222011, one-third of those monies shall be used for grants to
23convention and tourism bureaus in cities with a population
24greater than 500,000. The remaining two-thirds of the annual
25appropriation prior to July 1, 2011 shall be used for grants to
26convention and tourism bureaus in the remainder of the State,

 

 

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1in accordance with a formula based upon the population served.
2Of the amounts appropriated annually to the Department for
3expenditure under this Section beginning July 1, 2011, 18% of
4such moneys shall be used for grants to convention and tourism
5bureaus in cities with a population greater than 500,000. Of
6the amounts appropriated annually to the Department for
7expenditure under this Section beginning July 1, 2011, 82% of
8such moneys shall be used for grants to convention bureaus in
9the remainder of the State, in accordance with a formula based
10upon the population served. The Department may reserve up to 3%
11of total local tourism funds available for costs of
12administering the program to conduct audits of grants, to
13provide incentive funds to those bureaus that will conduct
14promotional activities designed to further the Department's
15statewide advertising campaign, to fund special statewide
16promotional activities, and to fund promotional activities
17that support an increased use of the State's parks or historic
18sites. The Department shall require that any convention and
19tourism bureau receiving a grant under this Section that
20requires matching funds shall provide matching funds equal to
21no less than 50% of the grant amount except that in Fiscal Year
222021, the Department shall require that any convention and
23tourism bureau receiving a grant under this Section that
24requires matching funds shall provide matching funds equal to
25no less than 25% of the grant amount. During fiscal year 2013,
26the Department shall reserve $2,000,000 of the available local

 

 

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1tourism funds for appropriation to the Historic Preservation
2Agency for the operation of the Abraham Lincoln Presidential
3Library and Museum and State historic sites.
4    To provide for the expeditious and timely implementation of
5the changes made by this amendatory Act of the 101st General
6Assembly, emergency rules to implement the changes made by this
7amendatory Act of the 101st General Assembly may be adopted by
8the Department subject to the provisions of Section 5-45 of the
9Illinois Administrative Procedure Act.
10(Source: P.A. 100-678, eff. 8-3-18.)
 
11    (20 ILCS 605/605-707)  (was 20 ILCS 605/46.6d)
12    Sec. 605-707. International Tourism Program.
13    (a) The Department of Commerce and Economic Opportunity
14must establish a program for international tourism. The
15Department shall develop and implement the program on January
161, 2000 by rule. As part of the program, the Department may
17work in cooperation with local convention and tourism bureaus
18in Illinois in the coordination of international tourism
19efforts at the State and local level. The Department may (i)
20work in cooperation with local convention and tourism bureaus
21for efficient use of their international tourism marketing
22resources, (ii) promote Illinois in international meetings and
23tourism markets, (iii) work with convention and tourism bureaus
24throughout the State to increase the number of international
25tourists to Illinois, (iv) provide training, research,

 

 

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1technical support, and grants to certified convention and
2tourism bureaus, (v) provide staff, administration, and
3related support required to manage the programs under this
4Section, and (vi) provide grants for the development of or the
5enhancement of international tourism attractions.
6    (b) The Department shall make grants for expenses related
7to international tourism and pay for the staffing,
8administration, and related support from the International
9Tourism Fund, a special fund created in the State Treasury. Of
10the amounts deposited into the Fund in fiscal year 2000 after
11January 1, 2000 through fiscal year 2011, 55% shall be used for
12grants to convention and tourism bureaus in Chicago (other than
13the City of Chicago's Office of Tourism) and 45% shall be used
14for development of international tourism in areas outside of
15Chicago. Of the amounts deposited into the Fund in fiscal year
162001 and thereafter, 55% shall be used for grants to convention
17and tourism bureaus in Chicago, and of that amount not less
18than 27.5% shall be used for grants to convention and tourism
19bureaus in Chicago other than the City of Chicago's Office of
20Tourism, and 45% shall be used for administrative expenses and
21grants authorized under this Section and development of
22international tourism in areas outside of Chicago, of which not
23less than $1,000,000 shall be used annually to make grants to
24convention and tourism bureaus in cities other than Chicago
25that demonstrate their international tourism appeal and
26request to develop or expand their international tourism

 

 

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1marketing program, and may also be used to provide grants under
2item (vi) of subsection (a) of this Section. All of the amounts
3deposited into the Fund in fiscal year 2012 and thereafter
4shall be used for administrative expenses and grants authorized
5under this Section and development of international tourism in
6areas outside of Chicago, of which not less than $1,000,000
7shall be used annually to make grants to convention and tourism
8bureaus in cities other than Chicago that demonstrate their
9international tourism appeal and request to develop or expand
10their international tourism marketing program, and may also be
11used to provide grants under item (vi) of subsection (a) of
12this Section. Amounts appropriated to the State Comptroller for
13administrative expenses and grants authorized by the Illinois
14Global Partnership Act are payable from the International
15Tourism Fund. For Fiscal Year 2021 only, the administrative
16expenses by the Department and the grants to convention and
17visitors bureaus outside the City of Chicago may be expended
18for the general purposes of promoting conventions and tourism.
19    (c) A convention and tourism bureau is eligible to receive
20grant moneys under this Section if the bureau is certified to
21receive funds under Title 14 of the Illinois Administrative
22Code, Section 550.35. To be eligible for a grant, a convention
23and tourism bureau must provide matching funds equal to the
24grant amount. The Department shall require that any convention
25and tourism bureau receiving a grant under this Section that
26requires matching funds shall provide matching funds equal to

 

 

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1no less than 50% of the grant amount. In certain circumstances
2as determined by the Director of Commerce and Economic
3Opportunity, however, the City of Chicago's Office of Tourism
4or any other convention and tourism bureau may provide matching
5funds equal to no less than 50% of the grant amount to be
6eligible to receive the grant. One-half of this 50% may be
7provided through in-kind contributions. Grants received by the
8City of Chicago's Office of Tourism and by convention and
9tourism bureaus in Chicago may be expended for the general
10purposes of promoting conventions and tourism.
11(Source: P.A. 97-617, eff. 10-26-11; 97-732, eff. 6-30-12;
1298-252, eff. 8-9-13.)
 
13    (20 ILCS 605/605-1045 new)
14    Sec. 605-1045. Local Coronavirus Urgent Remediation
15Emergency (or Local CURE) Support Program.
16    (a) Purpose. The Department may receive, directly or
17indirectly, federal funds from the Coronavirus Relief Fund
18provided to the State pursuant to Section 5001 of the federal
19Coronavirus Aid, Relief, and Economic Security (CARES) Act to
20provide financial support to units of local government for
21purposes authorized by Section 5001 of the federal Coronavirus
22Aid, Relief, and Economic Security (CARES) Act and related
23federal guidance. Upon receipt of such funds, and
24appropriations for their use, the Department shall administer a
25Local Coronavirus Urgent Remediation Emergency (or Local CURE)

 

 

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1Support Program to provide financial support to units of local
2government that have incurred necessary expenditures due to the
3COVID-19 public health emergency. The Department shall provide
4by rule the administrative framework for the Local CURE Support
5Program.
6    (b) Allocations. A portion of the funds appropriated for
7the Local CURE Support Program may be allotted to
8municipalities and counties based on proportionate population.
9Units of local government, or portions thereof, located within
10the five Illinois counties that received direct allotments from
11the federal Coronavirus Relief Fund will not be included in the
12support program allotments. The Department may establish other
13administrative procedures for providing financial support to
14units of local government. Appropriated funds may be used for
15administration of the support program, including the hiring of
16a service provider to assist with coordination and
17administration.
18    (c) Administrative Procedures. The Department may
19establish administrative procedures for the support program,
20including any application procedures, grant agreements,
21certifications, payment methodologies, and other
22accountability measures that may be imposed upon recipients of
23funds under the grant program. Financial support may be
24provided in the form of grants or in the form of expense
25reimbursements for disaster-related expenditures. The
26emergency rulemaking process may be used to promulgate the

 

 

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1initial rules of the grant program.
2    (d) Definitions. As used in this Section:
3        (1) "COVID-19" means the novel coronavirus virus
4    disease deemed COVID-19 by the World Health Organization on
5    February 11, 2020.
6        (2) "Local government" or "unit of local government"
7    means any unit of local government as defined in Article
8    VII, Section 1 of the Illinois Constitution.
9        (3) "Third party administrator" means a service
10    provider selected by the Department to provide operational
11    assistance with the administration of the support program.
12    (e) Powers of the Department. The Department has the power
13to:
14        (1) Provide financial support to eligible units of
15    local government with funds appropriated from the Local
16    Coronavirus Urgent Remediation Emergency (Local CURE) Fund
17    to cover necessary costs incurred due to the COVID-19
18    public health emergency that are eligible to be paid using
19    federal funds from the Coronavirus Relief Fund.
20        (2) Enter into agreements, accept funds, issue grants
21    or expense reimbursements, and engage in cooperation with
22    agencies of the federal government and units of local
23    governments to carry out the purposes of this support
24    program, and to use funds appropriated from the Local
25    Coronavirus Urgent Remediation Emergency (Local CURE) Fund
26    fund upon such terms and conditions as may be established

 

 

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1    by the federal government and the Department.
2        (3) Enter into agreements with third-party
3    administrators to assist the state with operational
4    assistance and administrative functions related to review
5    of documentation and processing of financial support
6    payments to units of local government.
7        (4) Establish applications, notifications, contracts,
8    and procedures and adopt rules deemed necessary and
9    appropriate to carry out the provisions of this Section. To
10    provide for the expeditious and timely implementation of
11    this Act, emergency rules to implement any provision of
12    this Section may be adopted by the Department subject to
13    the provisions of Section 5-45 of the Illinois
14    Administrative Procedure Act.
15        (5) Provide staff, administration, and related support
16    required to manage the support program and pay for the
17    staffing, administration, and related support with funds
18    appropriated from the Local Coronavirus Urgent Remediation
19    Emergency (Local CURE) Fund.
20        (6) Exercise such other powers as are necessary or
21    incidental to the foregoing.
22    (f) Local CURE Financial Support to Local Governments. The
23Department is authorized to provide financial support to
24eligible units of local government including, but not limited
25to, certified local health departments for necessary costs
26incurred due to the COVID-19 public health emergency that are

 

 

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1eligible to be paid using federal funds from the Coronavirus
2Relief Fund.
3        (1) Financial support funds may be used by a unit of
4    local government only for payment of costs that: (i) are
5    necessary expenditures incurred due to the public health
6    emergency of COVID-19; (ii) were not accounted for in the
7    most recent budget approved as of March 27, 2020 for the
8    unit of local government; and (iii) were incurred between
9    March 1, 2020 and December 30, 2020.
10        (2) A unit of local government receiving financial
11    support funds under this program shall certify to the
12    Department that it shall use the funds in accordance with
13    the requirements of paragraph (1) and that any funds
14    received but not used for such purposes shall be repaid to
15    the Department.
16        (3) The Department shall make the determination to
17    provide financial support funds to a unit of local
18    government on the basis of criteria established by the
19    Department.
 
20    Section 3-15. The Department of Human Services Act is
21amended by changing Section 10-25 as follows:
 
22    (20 ILCS 1305/10-25)
23    Sec. 10-25. Women, Infants, and Children Nutrition
24Program.

 

 

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1    (a) The Department shall participate in the Women, Infants
2and Children Nutrition program of the federal government to the
3maximum extent permitted by the federal appropriation and
4allocation to the State of Illinois. In order to efficiently
5process electronically issued WIC benefits, the Department may
6use an account held outside of the state treasury for the
7deposit and issuance of WIC benefits. The Department shall
8report quarterly to the Governor and the General Assembly the
9status of obligations and expenditures of the WIC nutrition
10program appropriation and make recommendations on actions
11necessary to expend all available federal funds. Other
12appropriations and funds from any public or private source in
13addition to federal funds may be used by the Department for the
14purpose of maximum participation in the WIC nutrition program.
15    (b) The Department shall maintain a drug abuse education
16program for participants in the Women, Infants and Children
17Nutrition Program. The program shall include but need not be
18limited to (1) the provision of information concerning the
19dangers of drug abuse and (2) the referral of participants who
20are suspected drug abusers to drug abuse clinics, treatment
21programs, counselors or other drug abuse treatment providers.
22    (c) The Department shall cooperate with the Department of
23Public Health for purposes of the smoking cessation program for
24participants in the Women, Infants and Children Nutrition
25Program maintained by the Department of Public Health under
26Section 2310-435 of the Department of Public Health Powers and

 

 

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1Duties Law (20 ILCS 2310/2310-435).
2    (d) The Department may contract with any bank as defined by
3the Illinois Banking Act to redeem bank drafts issued by the
4Department under the United States Department of Agriculture
5Special Supplemental Food Program for Women, Infants and
6Children (WIC). Any bank with which the Department has entered
7into a contract to redeem bank drafts may receive, pursuant to
8an appropriation to the Department, an initial advance and
9periodic payment of funds for the Women, Infants and Children
10Program in amounts determined by the Secretary.
11Notwithstanding any other law, such funds shall be retained in
12a separate account by the bank. Any interest earned by monies
13in such account shall accrue to the USDA Women, Infants and
14Children Fund and shall be used exclusively for the redemption
15of bank drafts issued by the Department. WIC program food funds
16received by the bank from the Department shall be used
17exclusively for the redemption of bank drafts. The bank shall
18not use such food funds, or interest accrued thereon, for any
19other purpose including, but not limited to, reimbursement of
20administrative expenses or payments of administrative fees due
21the bank pursuant to its contract or contracts with the
22Department.
23    Such initial and periodic payments by the Department to the
24bank shall be effected, pursuant to an appropriation, in an
25amount needed for the redemption of bank drafts issued by the
26Department under the United States Department of Agriculture

 

 

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1Special Supplemental Food Program for Women, Infants and
2Children in any initial or succeeding period. The State
3Comptroller shall, upon presentation by the Secretary of
4adequate certification of funds needed for redemption of bank
5drafts, promptly draw a warrant payable to the bank for deposit
6to the separate account of the bank. Such certification may be
7in magnetic tape or computer output form, indicating the amount
8of the total payment made by the bank for the redemption of
9bank drafts from funds provided to the bank under this Section.
10    The separate account of the bank established under this
11Section, any payments to that account, and the use of such
12account and funds shall be subject to (1) audit by the
13Department or a private contractor authorized by the Department
14to conduct audits, including but not limited to such audits as
15may be required by State law, (2) audit by the federal
16government or a private contractor authorized by the federal
17government, and (3) post audit pursuant to the Illinois State
18Auditing Act.
19    (e) The Department may include a program of lactation
20support services as part of the benefits and services provided
21for pregnant and breast feeding participants in the Women,
22Infants and Children Nutrition Program. The program may include
23payment for breast pumps, breast shields, or any supply deemed
24essential for the successful maintenance of lactation, as well
25as lactation specialists who are registered nurses, licensed
26dietitians, or persons who have successfully completed a

 

 

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1lactation management training program.
2    (f) The Department shall coordinate the operation of the
3Women, Infants and Children program with the Medicaid program
4by interagency agreement whereby each program provides
5information about the services offered by the other to
6applicants for services.
7(Source: P.A. 90-290, eff. 1-1-98; 91-239, eff. 1-1-00.)
 
8    Section 3-20. The Department of Labor Law of the Civil
9Administrative Code of Illinois is amended by changing Section
101505-210 as follows:
 
11    (20 ILCS 1505/1505-210)
12    Sec. 1505-210. Funds. The Department has the authority to
13apply for, accept, receive, expend, and administer on behalf of
14the State any grants, gifts, bequests, loans, indirect cost
15reimbursements, funds, or anything else of value made available
16to the Department from any source for assistance with outreach
17activities related to the Department's enforcement efforts and
18staffing assistance for boards and commissions under the
19purview of the Department. Any federal indirect cost
20reimbursements received by the Department pursuant to this
21Section shall be deposited into the Department of Labor Federal
22Indirect Cost Fund, and such moneys shall be used only for the
23purposes for which they are allowed. Any other federal funds
24received by the Department pursuant to this Section shall be

 

 

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1deposited in a trust fund with the State Treasurer and held and
2disbursed by him or her in accordance with the Treasurer as
3Custodian of Funds Act, provided that such moneys shall be used
4only for the purposes for which they are contributed and any
5balance remaining shall be returned to the contributor. The
6Department is authorized to promulgate such rules and enter
7into such contracts as it may deem necessary in carrying out
8the provisions of this Section.
9(Source: P.A. 97-745, eff. 7-6-12; 98-463, eff. 8-16-13.)
 
10
ARTICLE 5. FINANCE CHAPTER AMENDATORY PROVISIONS

 
11    Section 5-5. The State Finance Act is amended by changing
12Sections 5h.5, 6z-45, 6z-57, 6z-63, 6z-70, 6z-100, 8.3, 8.12,
138g-1, 13.2, and 25 and by adding Sections 5.930, 5.931, 5.932,
145.933, 6z-120, 6z-121, and 6z-122 as follows:
 
15    (30 ILCS 105/5.930 new)
16    Sec. 5.930. The Department of Labor Federal Indirect Cost
17Fund.
 
18    (30 ILCS 105/5.931 new)
19    Sec. 5.931. The Disaster Response and Recovery Fund.
 
20    (30 ILCS 105/5.932 new)
21    Sec. 5.932. The State Coronavirus Urgent Remediation

 

 

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1Emergency Fund.
 
2    (30 ILCS 105/5.933 new)
3    Sec. 5.933. The Local Coronavirus Urgent Remediation
4Emergency Fund.
 
5    (30 ILCS 105/5h.5)
6    Sec. 5h.5. Cash flow borrowing and general funds liquidity;
7Fiscal Years 2018, 2019, 2020, and 2021.
8    (a) In order to meet cash flow deficits and to maintain
9liquidity in general funds and the Health Insurance Reserve
10Fund, on and after July 1, 2017 and through June 30 March 1,
112021, the State Treasurer and the State Comptroller, in
12consultation with the Governor's Office of Management and
13Budget, shall make transfers to general funds and the Health
14Insurance Reserve Fund, as directed by the State Comptroller,
15out of special funds of the State, to the extent allowed by
16federal law.
17    No such transfer may reduce the cumulative balance of all
18of the special funds of the State to an amount less than the
19total debt service payable during the 12 months immediately
20following the date of the transfer on any bonded indebtedness
21of the State and any certificates issued under the Short Term
22Borrowing Act. At no time shall the outstanding total transfers
23made from the special funds of the State to general funds and
24the Health Insurance Reserve Fund under this Section exceed

 

 

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1$1,500,000,000 $1,200,000,000; once the amount of
2$1,500,000,000 $1,200,000,000 has been transferred from the
3special funds of the State to general funds and the Health
4Insurance Reserve Fund, additional transfers may be made from
5the special funds of the State to general funds and the Health
6Insurance Reserve Fund under this Section only to the extent
7that moneys have first been re-transferred from general funds
8and the Health Insurance Reserve Fund to those special funds of
9the State. Notwithstanding any other provision of this Section,
10no such transfer may be made from any special fund that is
11exclusively collected by or directly appropriated to any other
12constitutional officer without the written approval of that
13constitutional officer.
14    (b) If moneys have been transferred to general funds and
15the Health Insurance Reserve Fund pursuant to subsection (a) of
16this Section, Public Act 100-23 shall constitute the continuing
17authority for and direction to the State Treasurer and State
18Comptroller to reimburse the funds of origin from general funds
19by transferring to the funds of origin, at such times and in
20such amounts as directed by the Comptroller when necessary to
21support appropriated expenditures from the funds, an amount
22equal to that transferred from them plus any interest that
23would have accrued thereon had the transfer not occurred,
24except that any moneys transferred pursuant to subsection (a)
25of this Section shall be repaid to the fund of origin within 48
26months after the date on which they were borrowed. When any of

 

 

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1the funds from which moneys have been transferred pursuant to
2subsection (a) have insufficient cash from which the State
3Comptroller may make expenditures properly supported by
4appropriations from the fund, then the State Treasurer and
5State Comptroller shall transfer from general funds to the fund
6only such amount as is immediately necessary to satisfy
7outstanding expenditure obligations on a timely basis.
8    (c) On the first day of each quarterly period in each
9fiscal year, until such time as a report indicates that all
10moneys borrowed and interest pursuant to this Section have been
11repaid, the Comptroller shall provide to the President and the
12Minority Leader of the Senate, the Speaker and the Minority
13Leader of the House of Representatives, and the Commission on
14Government Forecasting and Accountability a report on all
15transfers made pursuant to this Section in the prior quarterly
16period. The report must be provided in electronic format. The
17report must include all of the following:
18        (1) the date each transfer was made;
19        (2) the amount of each transfer;
20        (3) in the case of a transfer from general funds to a
21    fund of origin pursuant to subsection (b) of this Section,
22    the amount of interest being paid to the fund of origin;
23    and
24        (4) the end of day balance of the fund of origin, the
25    general funds, and the Health Insurance Reserve Fund on the
26    date the transfer was made.

 

 

10100HB0357sam001- 22 -LRB101 05160 JWD 72447 a

1(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
2101-10, eff. 6-5-19.)
 
3    (30 ILCS 105/6z-45)
4    Sec. 6z-45. The School Infrastructure Fund.
5    (a) The School Infrastructure Fund is created as a special
6fund in the State Treasury.
7    In addition to any other deposits authorized by law,
8beginning January 1, 2000, on the first day of each month, or
9as soon thereafter as may be practical, the State Treasurer and
10State Comptroller shall transfer the sum of $5,000,000 from the
11General Revenue Fund to the School Infrastructure Fund, except
12that, notwithstanding any other provision of law, and in
13addition to any other transfers that may be provided for by
14law, before June 30, 2012, the Comptroller and the Treasurer
15shall transfer $45,000,000 from the General Revenue Fund into
16the School Infrastructure Fund, and, for fiscal year 2013 only,
17the Treasurer and the Comptroller shall transfer $1,250,000
18from the General Revenue Fund to the School Infrastructure Fund
19on the first day of each month; provided, however, that no such
20transfers shall be made from July 1, 2001 through June 30,
212003.
22    (a-5) Money in the School Infrastructure Fund may be used
23to pay the expenses of the State Board of Education, the
24Governor's Office of Management and Budget, and the Capital
25Development Board in administering programs under the School

 

 

10100HB0357sam001- 23 -LRB101 05160 JWD 72447 a

1Construction Law, the total expenses not to exceed $1,315,000
2in any fiscal year.
3    (b) Subject to the transfer provisions set forth below,
4money in the School Infrastructure Fund shall, if and when the
5State of Illinois incurs any bonded indebtedness for the
6construction of school improvements under subsection (e) of
7Section 5 of the General Obligation Bond Act, be set aside and
8used for the purpose of paying and discharging annually the
9principal and interest on that bonded indebtedness then due and
10payable, and for no other purpose.
11    In addition to other transfers to the General Obligation
12Bond Retirement and Interest Fund made pursuant to Section 15
13of the General Obligation Bond Act, upon each delivery of bonds
14issued for construction of school improvements under the School
15Construction Law, the State Comptroller shall compute and
16certify to the State Treasurer the total amount of principal
17of, interest on, and premium, if any, on such bonds during the
18then current and each succeeding fiscal year. With respect to
19the interest payable on variable rate bonds, such
20certifications shall be calculated at the maximum rate of
21interest that may be payable during the fiscal year, after
22taking into account any credits permitted in the related
23indenture or other instrument against the amount of such
24interest required to be appropriated for that period.
25    On or before the last day of each month, the State
26Treasurer and State Comptroller shall transfer from the School

 

 

10100HB0357sam001- 24 -LRB101 05160 JWD 72447 a

1Infrastructure Fund to the General Obligation Bond Retirement
2and Interest Fund an amount sufficient to pay the aggregate of
3the principal of, interest on, and premium, if any, on the
4bonds payable on their next payment date, divided by the number
5of monthly transfers occurring between the last previous
6payment date (or the delivery date if no payment date has yet
7occurred) and the next succeeding payment date. Interest
8payable on variable rate bonds shall be calculated at the
9maximum rate of interest that may be payable for the relevant
10period, after taking into account any credits permitted in the
11related indenture or other instrument against the amount of
12such interest required to be appropriated for that period.
13Interest for which moneys have already been deposited into the
14capitalized interest account within the General Obligation
15Bond Retirement and Interest Fund shall not be included in the
16calculation of the amounts to be transferred under this
17subsection.
18    (b-5) The money deposited into the School Infrastructure
19Fund from transfers pursuant to subsections (c-30) and (c-35)
20of Section 13 of the Illinois Gambling Act shall be applied,
21without further direction, as provided in subsection (b-3) of
22Section 5-35 of the School Construction Law.
23    (b-7) In fiscal year 2021 only, of the surplus, if any, in
24the School Infrastructure Fund after payments made pursuant to
25subsections (a-5), (b), and (b-5) of this Section, $20,000,000
26shall be transferred to the General Revenue Fund.

 

 

10100HB0357sam001- 25 -LRB101 05160 JWD 72447 a

1    (c) The surplus, if any, in the School Infrastructure Fund
2after payments made pursuant to subsections (a-5), (b), and
3(b-5), and (b-7) of this Section shall, subject to
4appropriation, be used as follows:
5    First - to make 3 payments to the School Technology
6Revolving Loan Fund as follows:
7        Transfer of $30,000,000 in fiscal year 1999;
8        Transfer of $20,000,000 in fiscal year 2000; and
9        Transfer of $10,000,000 in fiscal year 2001.
10    Second - to pay any amounts due for grants for school
11construction projects and debt service under the School
12Construction Law.
13    Third - to pay any amounts due for grants for school
14maintenance projects under the School Construction Law.
15(Source: P.A. 100-23, eff. 7-6-17; 101-31, eff. 6-28-19.)
 
16    (30 ILCS 105/6z-57)
17    Sec. 6z-57. The Presidential Library and Museum Operating
18Fund.
19    (a) There is created in the State treasury a special fund
20to be known as the Presidential Library and Museum Operating
21Fund. All moneys received by the Abraham Lincoln Presidential
22Library and Museum from admission fees, retail sales, and
23registration fees from conferences and other educational
24programs shall be deposited into the Fund. The fund may also
25receive transfers, awards, deposits or other funds made

 

 

10100HB0357sam001- 26 -LRB101 05160 JWD 72447 a

1available from any public or private source to support the
2operations and programming of the Abraham Lincoln Presidential
3Library and Museum. In addition, money shall be deposited into
4the Fund as provided by law.
5    (b) Money in the Fund may be used, subject to
6appropriation, for the operational support of the Abraham
7Lincoln Presidential Library and Museum and for programs
8related to the Presidential Library and Museum at public
9institutions of higher education.
10    (c) The Presidential Library and Museum Operating Fund is
11not subject to administrative charges or charge-backs,
12including but not limited to those authorized under Section 8h
13of the State Finance Act.
14(Source: P.A. 96-1312, eff. 7-27-10.)
 
15    (30 ILCS 105/6z-63)
16    Sec. 6z-63. The Professional Services Fund.
17    (a) The Professional Services Fund is created as a
18revolving fund in the State treasury. The following moneys
19shall be deposited into the Fund:
20        (1) amounts authorized for transfer to the Fund from
21    the General Revenue Fund and other State funds (except for
22    funds classified by the Comptroller as federal trust funds
23    or State trust funds) pursuant to State law or Executive
24    Order;
25        (2) federal funds received by the Department of Central

 

 

10100HB0357sam001- 27 -LRB101 05160 JWD 72447 a

1    Management Services (the "Department") as a result of
2    expenditures from the Fund;
3        (3) interest earned on moneys in the Fund; and
4        (4) receipts or inter-fund transfers resulting from
5    billings issued by the Department to State agencies for the
6    cost of professional services rendered by the Department
7    that are not compensated through the specific fund
8    transfers authorized by this Section.
9    (b) Moneys in the Fund may be used by the Department for
10reimbursement or payment for:
11        (1) providing professional services to State agencies
12    or other State entities;
13        (2) rendering other services to State agencies at the
14    Governor's direction or to other State entities upon
15    agreement between the Director of Central Management
16    Services and the appropriate official or governing body of
17    the other State entity; or
18        (3) providing for payment of administrative and other
19    expenses incurred by the Department in providing
20    professional services.
21    Beginning in fiscal year 2021, moneys in the Fund may also
22be appropriated to and used by the Executive Ethics Commission
23for oversight and administration and by the Chief Procurement
24Officer for general services and operation of the BidBuy system
25previously administered by the Department.
26    (c) State agencies or other State entities may direct the

 

 

10100HB0357sam001- 28 -LRB101 05160 JWD 72447 a

1Comptroller to process inter-fund transfers or make payment
2through the voucher and warrant process to the Professional
3Services Fund in satisfaction of billings issued under
4subsection (a) of this Section.
5    (d) Reconciliation. For the fiscal year beginning on July
61, 2004 only, the Director of Central Management Services (the
7"Director") shall order that each State agency's payments and
8transfers made to the Fund be reconciled with actual Fund costs
9for professional services provided by the Department on no less
10than an annual basis. The Director may require reports from
11State agencies as deemed necessary to perform this
12reconciliation.
13    (e) (Blank). The following amounts are authorized for
14transfer into the Professional Services Fund for the fiscal
15year beginning July 1, 2004:
16    General Revenue Fund...........................$5,440,431
17    Road Fund........................................$814,468
18    Motor Fuel Tax Fund..............................$263,500
19    Child Support Administrative Fund................$234,013
20    Professions Indirect Cost Fund...................$276,800
21    Capital Development Board Revolving Fund.........$207,610
22    Bank & Trust Company Fund........................$200,214
23    State Lottery Fund...............................$193,691
24    Insurance Producer Administration Fund...........$174,672
25    Insurance Financial Regulation Fund..............$168,327
26    Illinois Clean Water Fund........................$124,675

 

 

10100HB0357sam001- 29 -LRB101 05160 JWD 72447 a

1    Clean Air Act (CAA) Permit Fund...................$91,803
2    Statistical Services Revolving Fund...............$90,959
3    Financial Institution Fund.......................$109,428
4    Horse Racing Fund.................................$71,127
5    Health Insurance Reserve Fund.....................$66,577
6    Solid Waste Management Fund.......................$61,081
7    Guardianship and Advocacy Fund.....................$1,068
8    Agricultural Premium Fund............................$493
9    Wildlife and Fish Fund...............................$247
10    Radiation Protection Fund.........................$33,277
11    Nuclear Safety Emergency Preparedness Fund........$25,652
12    Tourism Promotion Fund.............................$6,814
13    All of these transfers shall be made on July 1, 2004, or as
14soon thereafter as practical. These transfers shall be made
15notwithstanding any other provision of State law to the
16contrary.
17    (e-5) (Blank). Notwithstanding any other provision of
18State law to the contrary, on or after July 1, 2005 and through
19June 30, 2006, in addition to any other transfers that may be
20provided for by law, at the direction of and upon notification
21from the Director of Central Management Services, the State
22Comptroller shall direct and the State Treasurer shall transfer
23amounts into the Professional Services Fund from the designated
24funds not exceeding the following totals:
25    Food and Drug Safety Fund..........................$3,249
26    Financial Institution Fund........................$12,942

 

 

10100HB0357sam001- 30 -LRB101 05160 JWD 72447 a

1    General Professions Dedicated Fund.................$8,579
2    Illinois Department of Agriculture
3        Laboratory Services Revolving Fund...........$1,963
4    Illinois Veterans' Rehabilitation Fund............$11,275
5    State Boating Act Fund............................$27,000
6    State Parks Fund..................................$22,007
7    Agricultural Premium Fund.........................$59,483
8    Fire Prevention Fund..............................$29,862
9    Mental Health Fund................................$78,213
10    Illinois State Pharmacy Disciplinary Fund..........$2,744
11    Radiation Protection Fund.........................$16,034
12    Solid Waste Management Fund.......................$37,669
13    Illinois Gaming Law Enforcement Fund...............$7,260
14    Subtitle D Management Fund.........................$4,659
15    Illinois State Medical Disciplinary Fund...........$8,602
16    Department of Children and
17        Family Services Training Fund.................$29,906
18    Facility Licensing Fund............................$1,083
19    Youth Alcoholism and Substance
20        Abuse Prevention Fund..........................$2,783
21    Plugging and Restoration Fund......................$1,105
22    State Crime Laboratory Fund........................$1,353
23    Motor Vehicle Theft Prevention Trust Fund..........$9,190
24    Weights and Measures Fund..........................$4,932
25    Solid Waste Management Revolving
26        Loan Fund......................................$2,735

 

 

10100HB0357sam001- 31 -LRB101 05160 JWD 72447 a

1    Illinois School Asbestos Abatement Fund............$2,166
2    Violence Prevention Fund...........................$5,176
3    Capital Development Board Revolving Fund..........$14,777
4    DCFS Children's Services Fund..................$1,256,594
5    State Police DUI Fund..............................$1,434
6    Illinois Health Facilities Planning Fund...........$3,191
7    Emergency Public Health Fund.......................$7,996
8    Fair and Exposition Fund...........................$3,732
9    Nursing Dedicated and Professional Fund............$5,792
10    Optometric Licensing and Disciplinary Board Fund...$1,032
11    Underground Resources Conservation Enforcement Fund.$1,221
12    State Rail Freight Loan Repayment Fund.............$6,434
13    Drunk and Drugged Driving Prevention Fund..........$5,473
14    Illinois Affordable Housing Trust Fund...........$118,222
15    Community Water Supply Laboratory Fund............$10,021
16    Used Tire Management Fund.........................$17,524
17    Natural Areas Acquisition Fund....................$15,501
18    Open Space Lands Acquisition
19        and Development Fund..........................$49,105
20    Working Capital Revolving Fund...................$126,344
21    State Garage Revolving Fund.......................$92,513
22    Statistical Services Revolving Fund..............$181,949
23    Paper and Printing Revolving Fund..................$3,632
24    Air Transportation Revolving Fund..................$1,969
25    Communications Revolving Fund....................$304,278
26    Environmental Laboratory Certification Fund........$1,357

 

 

10100HB0357sam001- 32 -LRB101 05160 JWD 72447 a

1    Public Health Laboratory Services Revolving Fund...$5,892
2    Provider Inquiry Trust Fund........................$1,742
3    Lead Poisoning Screening,
4        Prevention, and Abatement Fund.................$8,200
5    Drug Treatment Fund...............................$14,028
6    Feed Control Fund..................................$2,472
7    Plumbing Licensure and Program Fund................$3,521
8    Insurance Premium Tax Refund Fund..................$7,872
9    Tax Compliance and Administration Fund.............$5,416
10    Appraisal Administration Fund......................$2,924
11    Trauma Center Fund................................$40,139
12    Alternate Fuels Fund...............................$1,467
13    Illinois State Fair Fund..........................$13,844
14    State Asset Forfeiture Fund........................$8,210
15    Federal Asset Forfeiture Fund......................$6,471
16    Department of Corrections Reimbursement
17        and Education Fund............................$78,965
18    Health Facility Plan Review Fund...................$3,444
19    LEADS Maintenance Fund.............................$6,075
20    State Offender DNA Identification
21        System Fund....................................$1,712
22    Illinois Historic Sites Fund.......................$4,511
23    Public Pension Regulation Fund.....................$2,313
24    Workforce, Technology, and Economic
25        Development Fund...............................$5,357
26    Renewable Energy Resources Trust Fund.............$29,920

 

 

10100HB0357sam001- 33 -LRB101 05160 JWD 72447 a

1    Energy Efficiency Trust Fund.......................$8,368
2    Pesticide Control Fund.............................$6,687
3    Conservation 2000 Fund............................$30,764
4    Wireless Carrier Reimbursement Fund...............$91,024
5    International Tourism Fund........................$13,057
6    Public Transportation Fund.......................$701,837
7    Horse Racing Fund.................................$18,589
8    Death Certificate Surcharge Fund...................$1,901
9    State Police Wireless Service
10        Emergency Fund.................................$1,012
11    Downstate Public Transportation Fund.............$112,085
12    Motor Carrier Safety Inspection Fund...............$6,543
13    State Police Whistleblower Reward
14        and Protection Fund............................$1,894
15    Illinois Standardbred Breeders Fund................$4,412
16    Illinois Thoroughbred Breeders Fund................$6,635
17    Illinois Clean Water Fund.........................$17,579
18    Independent Academic Medical Center Fund...........$5,611
19    Child Support Administrative Fund................$432,527
20    Corporate Headquarters Relocation
21        Assistance Fund................................$4,047
22    Local Initiative Fund.............................$58,762
23    Tourism Promotion Fund............................$88,072
24    Digital Divide Elimination Fund...................$11,593
25    Presidential Library and Museum Operating Fund.....$4,624
26    Metro-East Public Transportation Fund.............$47,787

 

 

10100HB0357sam001- 34 -LRB101 05160 JWD 72447 a

1    Medical Special Purposes Trust Fund...............$11,779
2    Dram Shop Fund....................................$11,317
3    Illinois State Dental Disciplinary Fund............$1,986
4    Hazardous Waste Research Fund......................$1,333
5    Real Estate License Administration Fund...........$10,886
6    Traffic and Criminal Conviction
7        Surcharge Fund................................$44,798
8    Criminal Justice Information
9        Systems Trust Fund.............................$5,693
10    Design Professionals Administration
11        and Investigation Fund.........................$2,036
12    State Surplus Property Revolving Fund..............$6,829
13    Illinois Forestry Development Fund.................$7,012
14    State Police Services Fund........................$47,072
15    Youth Drug Abuse Prevention Fund...................$1,299
16    Metabolic Screening and Treatment Fund............$15,947
17    Insurance Producer Administration Fund............$30,870
18    Coal Technology Development Assistance Fund.......$43,692
19    Rail Freight Loan Repayment Fund...................$1,016
20    Low-Level Radioactive Waste
21        Facility Development and Operation Fund......$1,989
22    Environmental Protection Permit and Inspection Fund.$32,125
23    Park and Conservation Fund........................$41,038
24    Local Tourism Fund................................$34,492
25    Illinois Capital Revolving Loan Fund..............$10,624
26    Illinois Equity Fund...............................$1,929

 

 

10100HB0357sam001- 35 -LRB101 05160 JWD 72447 a

1    Large Business Attraction Fund.....................$5,554
2    Illinois Beach Marina Fund.........................$5,053
3    International and Promotional Fund.................$1,466
4    Public Infrastructure Construction
5        Loan Revolving Fund............................$3,111
6    Insurance Financial Regulation Fund...............$42,575
7    Total                                          $4,975,487
8    (e-7) (Blank). Notwithstanding any other provision of
9State law to the contrary, on or after July 1, 2006 and through
10June 30, 2007, in addition to any other transfers that may be
11provided for by law, at the direction of and upon notification
12from the Director of Central Management Services, the State
13Comptroller shall direct and the State Treasurer shall transfer
14amounts into the Professional Services Fund from the designated
15funds not exceeding the following totals:
16    Food and Drug Safety Fund..........................$3,300
17    Financial Institution Fund........................$13,000
18    General Professions Dedicated Fund.................$8,600
19    Illinois Department of Agriculture
20        Laboratory Services Revolving Fund.............$2,000
21    Illinois Veterans' Rehabilitation Fund............$11,300
22    State Boating Act Fund............................$27,200
23    State Parks Fund..................................$22,100
24    Agricultural Premium Fund.........................$59,800
25    Fire Prevention Fund..............................$30,000
26    Mental Health Fund................................$78,700

 

 

10100HB0357sam001- 36 -LRB101 05160 JWD 72447 a

1    Illinois State Pharmacy Disciplinary Fund..........$2,800
2    Radiation Protection Fund.........................$16,100
3    Solid Waste Management Fund.......................$37,900
4    Illinois Gaming Law Enforcement Fund...............$7,300
5    Subtitle D Management Fund.........................$4,700
6    Illinois State Medical Disciplinary Fund...........$8,700
7    Facility Licensing Fund............................$1,100
8    Youth Alcoholism and
9        Substance Abuse Prevention Fund................$2,800
10    Plugging and Restoration Fund......................$1,100
11    State Crime Laboratory Fund........................$1,400
12    Motor Vehicle Theft Prevention Trust Fund..........$9,200
13    Weights and Measures Fund..........................$5,000
14    Illinois School Asbestos Abatement Fund............$2,200
15    Violence Prevention Fund...........................$5,200
16    Capital Development Board Revolving Fund..........$14,900
17    DCFS Children's Services Fund..................$1,294,000
18    State Police DUI Fund..............................$1,400
19    Illinois Health Facilities Planning Fund...........$3,200
20    Emergency Public Health Fund.......................$8,000
21    Fair and Exposition Fund...........................$3,800
22    Nursing Dedicated and Professional Fund............$5,800
23    Optometric Licensing and Disciplinary Board Fund...$1,000
24    Underground Resources Conservation
25        Enforcement Fund...............................$1,200
26    State Rail Freight Loan Repayment Fund.............$6,500

 

 

10100HB0357sam001- 37 -LRB101 05160 JWD 72447 a

1    Drunk and Drugged Driving Prevention Fund..........$5,500
2    Illinois Affordable Housing Trust Fund...........$118,900
3    Community Water Supply Laboratory Fund............$10,100
4    Used Tire Management Fund.........................$17,600
5    Natural Areas Acquisition Fund....................$15,600
6    Open Space Lands Acquisition
7        and Development Fund..........................$49,400
8    Working Capital Revolving Fund...................$127,100
9    State Garage Revolving Fund.......................$93,100
10    Statistical Services Revolving Fund..............$183,000
11    Paper and Printing Revolving Fund..................$3,700
12    Air Transportation Revolving Fund..................$2,000
13    Communications Revolving Fund....................$306,100
14    Environmental Laboratory Certification Fund........$1,400
15    Public Health Laboratory Services
16        Revolving Fund.................................$5,900
17    Provider Inquiry Trust Fund........................$1,800
18    Lead Poisoning Screening, Prevention,
19        and Abatement Fund.............................$8,200
20    Drug Treatment Fund...............................$14,100
21    Feed Control Fund..................................$2,500
22    Plumbing Licensure and Program Fund................$3,500
23    Insurance Premium Tax Refund Fund..................$7,900
24    Tax Compliance and Administration Fund.............$5,400
25    Appraisal Administration Fund......................$2,900
26    Trauma Center Fund................................$40,400

 

 

10100HB0357sam001- 38 -LRB101 05160 JWD 72447 a

1    Alternate Fuels Fund...............................$1,500
2    Illinois State Fair Fund..........................$13,900
3    State Asset Forfeiture Fund........................$8,300
4    Department of Corrections
5        Reimbursement and Education Fund..............$79,400
6    Health Facility Plan Review Fund...................$3,500
7    LEADS Maintenance Fund.............................$6,100
8    State Offender DNA Identification System Fund......$1,700
9    Illinois Historic Sites Fund.......................$4,500
10    Public Pension Regulation Fund.....................$2,300
11    Workforce, Technology, and Economic
12        Development Fund...............................$5,400
13    Renewable Energy Resources Trust Fund.............$30,100
14    Energy Efficiency Trust Fund.......................$8,400
15    Pesticide Control Fund.............................$6,700
16    Conservation 2000 Fund............................$30,900
17    Wireless Carrier Reimbursement Fund...............$91,600
18    International Tourism Fund........................$13,100
19    Public Transportation Fund.......................$705,900
20    Horse Racing Fund.................................$18,700
21    Death Certificate Surcharge Fund...................$1,900
22    State Police Wireless Service Emergency Fund.......$1,000
23    Downstate Public Transportation Fund.............$112,700
24    Motor Carrier Safety Inspection Fund...............$6,600
25    State Police Whistleblower
26        Reward and Protection Fund.....................$1,900

 

 

10100HB0357sam001- 39 -LRB101 05160 JWD 72447 a

1    Illinois Standardbred Breeders Fund................$4,400
2    Illinois Thoroughbred Breeders Fund................$6,700
3    Illinois Clean Water Fund.........................$17,700
4    Child Support Administrative Fund................$435,100
5    Tourism Promotion Fund............................$88,600
6    Digital Divide Elimination Fund...................$11,700
7    Presidential Library and Museum Operating Fund.....$4,700
8    Metro-East Public Transportation Fund.............$48,100
9    Medical Special Purposes Trust Fund...............$11,800
10    Dram Shop Fund....................................$11,400
11    Illinois State Dental Disciplinary Fund............$2,000
12    Hazardous Waste Research Fund......................$1,300
13    Real Estate License Administration Fund...........$10,900
14    Traffic and Criminal Conviction Surcharge Fund....$45,100
15    Criminal Justice Information Systems Trust Fund....$5,700
16    Design Professionals Administration
17        and Investigation Fund.........................$2,000
18    State Surplus Property Revolving Fund..............$6,900
19    State Police Services Fund........................$47,300
20    Youth Drug Abuse Prevention Fund...................$1,300
21    Metabolic Screening and Treatment Fund............$16,000
22    Insurance Producer Administration Fund............$31,100
23    Coal Technology Development Assistance Fund.......$43,900
24    Low-Level Radioactive Waste Facility
25        Development and Operation Fund.................$2,000
26    Environmental Protection Permit

 

 

10100HB0357sam001- 40 -LRB101 05160 JWD 72447 a

1        and Inspection Fund...........................$32,300
2    Park and Conservation Fund........................$41,300
3    Local Tourism Fund................................$34,700
4    Illinois Capital Revolving Loan Fund..............$10,700
5    Illinois Equity Fund...............................$1,900
6    Large Business Attraction Fund.....................$5,600
7    Illinois Beach Marina Fund.........................$5,100
8    International and Promotional Fund.................$1,500
9    Public Infrastructure Construction
10        Loan Revolving Fund............................$3,100
11    Insurance Financial Regulation Fund...............$42,800
12    Total                                          $4,918,200
13    (e-10) (Blank). Notwithstanding any other provision of
14State law to the contrary and in addition to any other
15transfers that may be provided for by law, on the first day of
16each calendar quarter of the fiscal year beginning July 1,
172005, or as soon as may be practical thereafter, the State
18Comptroller shall direct and the State Treasurer shall transfer
19from each designated fund into the Professional Services Fund
20amounts equal to one-fourth of each of the following totals:
21    General Revenue Fund...........................$4,440,000
22    Road Fund......................................$5,324,411
23    Total                                          $9,764,411
24    (e-15) (Blank). Notwithstanding any other provision of
25State law to the contrary and in addition to any other
26transfers that may be provided for by law, the State

 

 

10100HB0357sam001- 41 -LRB101 05160 JWD 72447 a

1Comptroller shall direct and the State Treasurer shall transfer
2from the funds specified into the Professional Services Fund
3according to the schedule specified herein as follows:
4    General Revenue Fund...........................$4,466,000
5    Road Fund......................................$5,355,500
6    Total                                          $9,821,500
7    One-fourth of the specified amount shall be transferred on
8each of July 1 and October 1, 2006, or as soon as may be
9practical thereafter, and one-half of the specified amount
10shall be transferred on January 1, 2007, or as soon as may be
11practical thereafter.
12    (e-20) (Blank). Notwithstanding any other provision of
13State law to the contrary, on or after July 1, 2010 and through
14June 30, 2011, in addition to any other transfers that may be
15provided for by law, at the direction of and upon notification
16from the Director of Central Management Services, the State
17Comptroller shall direct and the State Treasurer shall transfer
18amounts into the Professional Services Fund from the designated
19funds not exceeding the following totals:
20    Grade Crossing Protection Fund....................$55,300
21    Financial Institution Fund........................$10,000
22    General Professions Dedicated Fund................$11,600
23    Illinois Veterans' Rehabilitation Fund............$10,800
24    State Boating Act Fund............................$23,500
25    State Parks Fund..................................$21,200
26    Agricultural Premium Fund.........................$55,400

 

 

10100HB0357sam001- 42 -LRB101 05160 JWD 72447 a

1    Fire Prevention Fund..............................$46,100
2    Mental Health Fund................................$45,200
3    Illinois State Pharmacy Disciplinary Fund............$300
4    Radiation Protection Fund.........................$12,900
5    Solid Waste Management Fund.......................$48,100
6    Illinois Gaming Law Enforcement Fund...............$2,900
7    Subtitle D Management Fund.........................$6,300
8    Illinois State Medical Disciplinary Fund...........$9,200
9    Weights and Measures Fund..........................$6,700
10    Violence Prevention Fund...........................$4,000
11    Capital Development Board Revolving Fund...........$7,900
12    DCFS Children's Services Fund....................$804,800
13    Illinois Health Facilities Planning Fund...........$4,000
14    Emergency Public Health Fund.......................$7,600
15    Nursing Dedicated and Professional Fund............$5,600
16    State Rail Freight Loan Repayment Fund.............$1,700
17    Drunk and Drugged Driving Prevention Fund..........$4,600
18    Community Water Supply Laboratory Fund.............$3,100
19    Used Tire Management Fund.........................$15,200
20    Natural Areas Acquisition Fund....................$33,400
21    Open Space Lands Acquisition
22        and Development Fund..........................$62,100
23    Working Capital Revolving Fund....................$91,700
24    State Garage Revolving Fund.......................$89,600
25    Statistical Services Revolving Fund..............$277,700
26    Communications Revolving Fund....................$248,100

 

 

10100HB0357sam001- 43 -LRB101 05160 JWD 72447 a

1    Facilities Management Revolving Fund.............$472,600
2    Public Health Laboratory Services
3        Revolving Fund.................................$5,900
4    Lead Poisoning Screening, Prevention,
5        and Abatement Fund.............................$7,900
6    Drug Treatment Fund................................$8,700
7    Tax Compliance and Administration Fund.............$8,300
8    Trauma Center Fund................................$34,800
9    Illinois State Fair Fund..........................$12,700
10    Department of Corrections
11        Reimbursement and Education Fund..............$77,600
12    Illinois Historic Sites Fund.......................$4,200
13    Pesticide Control Fund.............................$7,000
14    Partners for Conservation Fund....................$25,000
15    International Tourism Fund........................$14,100
16    Horse Racing Fund.................................$14,800
17    Motor Carrier Safety Inspection Fund...............$4,500
18    Illinois Standardbred Breeders Fund................$3,400
19    Illinois Thoroughbred Breeders Fund................$5,200
20    Illinois Clean Water Fund.........................$19,400
21    Child Support Administrative Fund................$398,000
22    Tourism Promotion Fund............................$75,300
23    Digital Divide Elimination Fund...................$11,800
24    Presidential Library and Museum Operating Fund....$25,900
25    Medical Special Purposes Trust Fund...............$10,800
26    Dram Shop Fund....................................$12,700

 

 

10100HB0357sam001- 44 -LRB101 05160 JWD 72447 a

1    Cycle Rider Safety Training Fund...................$7,100
2    State Police Services Fund........................$43,600
3    Metabolic Screening and Treatment Fund............$23,900
4    Insurance Producer Administration Fund............$16,800
5    Coal Technology Development Assistance Fund.......$43,700
6    Environmental Protection Permit
7        and Inspection Fund...........................$21,600
8    Park and Conservation Fund........................$38,100
9    Local Tourism Fund................................$31,800
10    Illinois Capital Revolving Loan Fund...............$5,800
11    Large Business Attraction Fund.......................$300
12    Adeline Jay Geo-Karis Illinois
13        Beach Marina Fund..............................$5,000
14    Insurance Financial Regulation Fund...............$23,000
15    Total                                          $3,547,900
16    (e-25) (Blank). Notwithstanding any other provision of
17State law to the contrary and in addition to any other
18transfers that may be provided for by law, the State
19Comptroller shall direct and the State Treasurer shall transfer
20from the funds specified into the Professional Services Fund
21according to the schedule specified as follows:
22    General Revenue Fund...........................$4,600,000
23    Road Fund......................................$4,852,500
24    Total                                          $9,452,500
25    One fourth of the specified amount shall be transferred on
26each of July 1 and October 1, 2010, or as soon as may be

 

 

10100HB0357sam001- 45 -LRB101 05160 JWD 72447 a

1practical thereafter, and one half of the specified amount
2shall be transferred on January 1, 2011, or as soon as may be
3practical thereafter.
4    (e-30) (Blank). Notwithstanding any other provision of
5State law to the contrary and in addition to any other
6transfers that may be provided for by law, the State
7Comptroller shall direct and the State Treasurer shall transfer
8from the funds specified into the Professional Services Fund
9according to the schedule specified as follows:
10    General Revenue Fund...........................$4,600,000
11    One-fourth of the specified amount shall be transferred on
12each of July 1 and October 1, 2011, or as soon as may be
13practical thereafter, and one-half of the specified amount
14shall be transferred on January 1, 2012, or as soon as may be
15practical thereafter.
16    (e-35) (Blank). Notwithstanding any other provision of
17State law to the contrary, on or after July 1, 2013 and through
18June 30, 2014, in addition to any other transfers that may be
19provided for by law, at the direction of and upon notification
20from the Director of Central Management Services, the State
21Comptroller shall direct and the State Treasurer shall transfer
22amounts into the Professional Services Fund from the designated
23funds not exceeding the following totals:
24    Financial Institution Fund.........................$2,500
25    General Professions Dedicated Fund.................$2,000
26    Illinois Veterans' Rehabilitation Fund.............$2,300

 

 

10100HB0357sam001- 46 -LRB101 05160 JWD 72447 a

1    State Boating Act Fund.............................$5,500
2    State Parks Fund...................................$4,800
3    Agricultural Premium Fund..........................$9,900
4    Fire Prevention Fund..............................$10,300
5    Mental Health Fund................................$14,000
6    Illinois State Pharmacy Disciplinary Fund............$600
7    Radiation Protection Fund..........................$3,400
8    Solid Waste Management Fund........................$7,600
9    Illinois Gaming Law Enforcement Fund.................$800
10    Subtitle D Management Fund...........................$700
11    Illinois State Medical Disciplinary Fund...........$2,000
12    Weights and Measures Fund.........................$20,300
13    ICJIA Violence Prevention Fund.......................$900
14    Capital Development Board Revolving Fund...........$3,100
15    DCFS Children's Services Fund....................$175,500
16    Illinois Health Facilities Planning Fund.............$800
17    Emergency Public Health Fund.......................$1,400
18    Nursing Dedicated and Professional Fund............$1,200
19    State Rail Freight Loan Repayment Fund.............$2,300
20    Drunk and Drugged Driving Prevention Fund............$800
21    Community Water Supply Laboratory Fund...............$500
22    Used Tire Management Fund..........................$2,700
23    Natural Areas Acquisition Fund.....................$3,000
24    Open Space Lands Acquisition and Development Fund..$7,300
25    Working Capital Revolving Fund....................$22,900
26    State Garage Revolving Fund.......................$22,100

 

 

10100HB0357sam001- 47 -LRB101 05160 JWD 72447 a

1    Statistical Services Revolving Fund...............$67,100
2    Communications Revolving Fund.....................$56,900
3    Facilities Management Revolving Fund..............$84,400
4    Public Health Laboratory Services Revolving Fund ....$300
5    Lead Poisoning Screening, Prevention, and
6        Abatement Fund.................................$1,300
7    Tax Compliance and Administration Fund.............$1,700
8    Illinois State Fair Fund...........................$2,300
9    Department of Corrections Reimbursement
10        and Education Fund............................$14,700
11    Illinois Historic Sites Fund.........................$900
12    Pesticide Control Fund.............................$2,000
13    Partners for Conservation Fund.....................$3,300
14    International Tourism Fund.........................$1,200
15    Horse Racing Fund..................................$3,100
16    Motor Carrier Safety Inspection Fund...............$1,000
17    Illinois Thoroughbred Breeders Fund................$1,000
18    Illinois Clean Water Fund..........................$7,400
19    Child Support Administrative Fund.................$82,100
20    Tourism Promotion Fund............................$15,200
21    Presidential Library and Museum
22        Operating Fund.................................$4,600
23    Dram Shop Fund.....................................$3,200
24    Cycle Rider Safety Training Fund...................$2,100
25    State Police Services Fund.........................$8,500
26    Metabolic Screening and Treatment Fund.............$6,000

 

 

10100HB0357sam001- 48 -LRB101 05160 JWD 72447 a

1    Insurance Producer Administration Fund.............$6,700
2    Coal Technology Development Assistance Fund........$6,900
3    Environmental Protection Permit
4        and Inspection Fund ...........................$3,800
5    Park and Conservation Fund.........................$7,500
6    Local Tourism Fund.................................$5,100
7    Illinois Capital Revolving Loan Fund.................$400
8    Adeline Jay Geo-Karis Illinois
9        Beach Marina Fund ...............................$500
10    Insurance Financial Regulation Fund................$8,200
11    Total                                            $740,600
12    (e-40) (Blank). Notwithstanding any other provision of
13State law to the contrary and in addition to any other
14transfers that may be provided for by law, the State
15Comptroller shall direct and the State Treasurer shall transfer
16from the funds specified into the Professional Services Fund
17according to the schedule specified as follows:
18    General Revenue Fund...........................$6,000,000
19    Road Fund......................................$1,161,700
20    Total                                          $7,161,700
21    (e-45) (Blank). Notwithstanding any other provision of
22State law to the contrary, on or after July 1, 2014 and through
23June 30, 2015, in addition to any other transfers that may be
24provided for by law, at the direction of and upon notification
25from the Director of Central Management Services, the State
26Comptroller shall direct and the State Treasurer shall transfer

 

 

10100HB0357sam001- 49 -LRB101 05160 JWD 72447 a

1amounts into the Professional Services Fund from the designated
2funds not exceeding the following totals:
3    Financial Institution Fund.........................$2,500
4    General Professions Dedicated Fund.................$2,000
5    Illinois Veterans' Rehabilitation Fund.............$2,300
6    State Boating Act Fund.............................$5,500
7    State Parks Fund...................................$4,800
8    Agricultural Premium Fund..........................$9,900
9    Fire Prevention Fund..............................$10,300
10    Mental Health Fund................................$14,000
11    Illinois State Pharmacy Disciplinary Fund............$600
12    Radiation Protection Fund..........................$3,400
13    Solid Waste Management Fund........................$7,600
14    Illinois Gaming Law Enforcement Fund.................$800
15    Subtitle D Management Fund...........................$700
16    Illinois State Medical Disciplinary Fund...........$2,000
17    Weights and Measures Fund.........................$20,300
18    ICJIA Violence Prevention Fund.......................$900
19    Capital Development Board Revolving Fund...........$3,100
20    DCFS Children's Services Fund....................$175,500
21    Illinois Health Facilities Planning Fund.............$800
22    Emergency Public Health Fund.......................$1,400
23    Nursing Dedicated and Professional Fund............$1,200
24    State Rail Freight Loan Repayment Fund.............$2,300
25    Drunk and Drugged Driving Prevention Fund............$800
26    Community Water Supply Laboratory Fund...............$500

 

 

10100HB0357sam001- 50 -LRB101 05160 JWD 72447 a

1    Used Tire Management Fund..........................$2,700
2    Natural Areas Acquisition Fund.....................$3,000
3    Open Space Lands Acquisition
4        and Development Fund...........................$7,300
5    Working Capital Revolving Fund....................$22,900
6    State Garage Revolving Fund.......................$22,100
7    Statistical Services Revolving Fund...............$67,100
8    Communications Revolving Fund.....................$56,900
9    Facilities Management Revolving Fund..............$84,400
10    Public Health Laboratory Services
11        Revolving Fund...................................$300
12    Lead Poisoning Screening, Prevention,
13        and Abatement Fund.............................$1,300
14    Tax Compliance and Administration Fund.............$1,700
15    Illinois State Fair Fund...........................$2,300
16    Department of Corrections
17        Reimbursement and Education Fund..............$14,700
18    Illinois Historic Sites Fund.........................$900
19    Pesticide Control Fund.............................$2,000
20    Partners for Conservation Fund.....................$3,300
21    International Tourism Fund.........................$1,200
22    Horse Racing Fund..................................$3,100
23    Motor Carrier Safety Inspection Fund...............$1,000
24    Illinois Thoroughbred Breeders Fund................$1,000
25    Illinois Clean Water Fund..........................$7,400
26    Child Support Administrative Fund.................$82,100

 

 

10100HB0357sam001- 51 -LRB101 05160 JWD 72447 a

1    Tourism Promotion Fund............................$15,200
2    Presidential Library and Museum Operating Fund.....$4,600
3    Dram Shop Fund.....................................$3,200
4    Cycle Rider Safety Training Fund...................$2,100
5    State Police Services Fund.........................$8,500
6    Metabolic Screening and Treatment Fund.............$6,000
7    Insurance Producer Administration Fund.............$6,700
8    Coal Technology Development Assistance Fund........$6,900
9    Environmental Protection Permit
10        and Inspection Fund............................$3,800
11    Park and Conservation Fund.........................$7,500
12    Local Tourism Fund.................................$5,100
13    Illinois Capital Revolving Loan Fund.................$400
14    Adeline Jay Geo-Karis Illinois
15        Beach Marina Fund................................$500
16    Insurance Financial Regulation Fund................$8,200
17    Total                                            $740,600
18    (e-50) (Blank). Notwithstanding any other provision of
19State law to the contrary and in addition to any other
20transfers that may be provided for by law, the State
21Comptroller shall direct and the State Treasurer shall transfer
22from the fund specified into the Professional Services Fund
23according to the schedule specified as follows:
24    Road Fund......................................$1,161,700
25    One-fourth of the specified amount shall be transferred on
26each of July 1 and October 1, 2014, or as soon as may be

 

 

10100HB0357sam001- 52 -LRB101 05160 JWD 72447 a

1practical thereafter, and one-half of the specified amount
2shall be transferred on January 1, 2015, or as soon as may be
3practical thereafter.
4    (f) The term "professional services" means services
5rendered on behalf of State agencies and other State entities
6pursuant to Section 405-293 of the Department of Central
7Management Services Law of the Civil Administrative Code of
8Illinois.
9(Source: P.A. 97-641, eff. 12-19-11; 98-24, eff. 6-19-13;
1098-674, eff. 6-30-14.)
 
11    (30 ILCS 105/6z-70)
12    Sec. 6z-70. The Secretary of State Identification Security
13and Theft Prevention Fund.
14    (a) The Secretary of State Identification Security and
15Theft Prevention Fund is created as a special fund in the State
16treasury. The Fund shall consist of any fund transfers, grants,
17fees, or moneys from other sources received for the purpose of
18funding identification security and theft prevention measures.
19    (b) All moneys in the Secretary of State Identification
20Security and Theft Prevention Fund shall be used, subject to
21appropriation, for any costs related to implementing
22identification security and theft prevention measures.
23    (c) (Blank).
24    (d) (Blank).
25    (e) (Blank).

 

 

10100HB0357sam001- 53 -LRB101 05160 JWD 72447 a

1    (f) (Blank).
2    (g) (Blank).
3    (h) (Blank).
4    (i) (Blank).
5    (j) (Blank).
6    (k) (Blank). Notwithstanding any other provision of State
7law to the contrary, on or after July 1, 2018, and until June
830, 2019, in addition to any other transfers that may be
9provided for by law, at the direction of and upon notification
10of the Secretary of State, the State Comptroller shall direct
11and the State Treasurer shall transfer amounts into the
12Secretary of State Identification Security and Theft
13Prevention Fund from the designated funds not exceeding the
14following totals:
15    Division of Corporations Registered Limited
16        Liability Partnership Fund...................$287,000
17    Securities Investors Education Fund............$1,500,000
18    Department of Business Services Special
19        Operations Fund............................$3,000,000
20    Securities Audit and Enforcement Fund..........$3,500,000
21    (l) Notwithstanding any other provision of State law to the
22contrary, on or after July 1, 2019, and until June 30, 2020, in
23addition to any other transfers that may be provided for by
24law, at the direction of and upon notification of the Secretary
25of State, the State Comptroller shall direct and the State
26Treasurer shall transfer amounts into the Secretary of State

 

 

10100HB0357sam001- 54 -LRB101 05160 JWD 72447 a

1Identification Security and Theft Prevention Fund from the
2designated funds not exceeding the following totals:
3    Division of Corporations Registered Limited
4        Liability Partnership Fund....................$287,000
5    Securities Investors Education Fund.............$1,500,000
6    Department of Business Services
7        Special Operations Fund.....................$3,000,000
8    Securities Audit and Enforcement Fund...........$3,500,000
9    (m) Notwithstanding any other provision of State law to the
10contrary, on or after July 1, 2020, and until June 30, 2021, in
11addition to any other transfers that may be provided for by
12law, at the direction of and upon notification of the Secretary
13of State, the State Comptroller shall direct and the State
14Treasurer shall transfer amounts into the Secretary of State
15Identification Security and Theft Prevention Fund from the
16designated funds not exceeding the following totals:
17    Division of Corporations Registered Limited
18        Liability Partnership Fund...................$287,000
19    Securities Investors Education Fund..............$1,500,000
20    Department of Business Services Special
21        Operations Fund............................$4,500,000
22    Securities Audit and Enforcement Fund..........$5,000,000
23    Corporate Franchise Tax Refund Fund............$3,000,000
24(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
25101-10, eff. 6-5-19.)
 

 

 

10100HB0357sam001- 55 -LRB101 05160 JWD 72447 a

1    (30 ILCS 105/6z-100)
2    (Section scheduled to be repealed on July 1, 2020)
3    Sec. 6z-100. Capital Development Board Revolving Fund;
4payments into and use. All monies received by the Capital
5Development Board for publications or copies issued by the
6Board, and all monies received for contract administration
7fees, charges, or reimbursements owing to the Board shall be
8deposited into a special fund known as the Capital Development
9Board Revolving Fund, which is hereby created in the State
10treasury. The monies in this Fund shall be used by the Capital
11Development Board, as appropriated, for expenditures for
12personal services, retirement, social security, contractual
13services, legal services, travel, commodities, printing,
14equipment, electronic data processing, or telecommunications.
15For fiscal year 2021, the monies in this Fund may also be
16appropriated to and used by the Executive Ethics Commission for
17oversight and administration of the Chief Procurement Officer
18responsible for capital procurement. Unexpended moneys in the
19Fund shall not be transferred or allocated by the Comptroller
20or Treasurer to any other fund, nor shall the Governor
21authorize the transfer or allocation of those moneys to any
22other fund. This Section is repealed July 1, 2021 2020.
23(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
24101-10, eff. 6-5-19.)
 
25    (30 ILCS 105/6z-120 new)

 

 

10100HB0357sam001- 56 -LRB101 05160 JWD 72447 a

1    Sec. 6z-120. Disaster Response and Recovery Fund.
2    (a) This subsection is declarative of existing law. The
3Disaster Response and Recovery Fund is created as a State trust
4fund in the State treasury for the purpose of receiving funds
5from any sources, public or private, including federal sources,
6to be used for costs of responding to and recovering from
7disasters declared by the Governor and other emergencies.
8Moneys in the Disaster Response and Recovery Fund may be
9expended for qualifying purposes at the direction of the
10Governor and in accordance with Sections 8 and 9 of the
11Illinois Emergency Management Agency Act and the Emergency
12Management Assistance Compact Act.
13    (b) Federal funds received by the State from the
14Coronavirus Relief Fund established in Section 5001 of the
15federal Coronavirus Aid, Relief, and Economic Security (CARES)
16Act may be deposited into the Disaster Response and Recovery
17Fund and accounted for separately from any other moneys in the
18Fund. Such federal funds shall be transferred, distributed or
19expended from the Disaster Response and Recovery Fund only for
20purposes permitted in the federal Coronavirus Aid, Relief, and
21Economic Security (CARES) Act and related federal guidance, and
22as authorized by this Section. At any time, the Governor may
23direct the transfer of any portion of such federal funds to the
24State Coronavirus Urgent Remediation Emergency (State CURE)
25Fund or the Local Coronavirus Urgent Remediation Emergency
26(Local CURE) Fund for further use in accordance with the

 

 

10100HB0357sam001- 57 -LRB101 05160 JWD 72447 a

1purposes authorized in the federal Coronavirus Aid, Relief, and
2Economic Security (CARES) Act, as it may be amended, and
3related federal guidance.
 
4    (30 ILCS 105/6z-121 new)
5    Sec. 6z-121. State Coronavirus Urgent Remediation
6Emergency Fund.
7    (a) The State Coronavirus Urgent Remediation Emergency
8(State CURE) Fund is created as a federal trust fund within the
9State treasury. The State CURE Fund shall be held separate and
10apart from all other funds in the State treasury. The State
11CURE Fund is established: (1) to receive, directly or
12indirectly, federal funds from the Coronavirus Relief Fund in
13accordance with Section 5001 of the federal Coronavirus Aid,
14Relief, and Economic Security (CARES) Act or from any other
15federal fund pursuant to any other provision of federal law;
16and (2) to provide for the transfer, distribution and
17expenditure of such federal funds as permitted in the federal
18Coronavirus Aid, Relief, and Economic Security (CARES) Act and
19related federal guidance or any other federal law, and as
20authorized by this Section.
21    (b) Federal funds received by the State from the
22Coronavirus Relief Fund in accordance with Section 5001 of the
23federal Coronavirus Aid, Relief, and Economic Security (CARES)
24Act, or any other federal funds received pursuant to any other
25federal law, may be deposited, directly or indirectly, into the

 

 

10100HB0357sam001- 58 -LRB101 05160 JWD 72447 a

1State CURE Fund.
2    (c) All federal funds received into the State CURE Fund
3from the Coronavirus Relief Fund may be transferred or expended
4by the Illinois Emergency Management Agency at the direction of
5the Governor for the specific purposes permitted by the federal
6Coronavirus Aid, Relief, and Economic Security (CARES) Act, any
7related regulations or federal guidance, and any terms and
8conditions of the federal awards received by the State
9thereunder. The State Comptroller shall direct and the State
10Treasurer shall transfer, as directed by the governor in
11writing, a portion of the federal funds received from the
12Coronavirus Relief Fund or from any other federal fund pursuant
13to any other provision of federal law may be transferred to the
14Local Coronavirus Urgent Remediation Emergency (Local CURE)
15Fund from time to time for the provision and administration of
16grants to units of local government as permitted by the federal
17Coronavirus Aid, Relief, and Economic Security (CARES) Act, any
18related federal guidance, and any other additional federal law
19that may provide authorization. Funds in the State CURE Fund
20also may be transferred to other funds in the State treasury as
21reimbursement for expenditures made from such other funds if
22the expenditures are eligible for federal reimbursement under
23Section 5001 of the federal Coronavirus Aid, Relief, and
24Economic Security (CARES) Act and related federal guidance.
25Funds in the State CURE Fund also may be expended directly on
26expenditures eligible for federal reimbursement under Section

 

 

10100HB0357sam001- 59 -LRB101 05160 JWD 72447 a

15001 of the federal Coronavirus Aid, Relief, and Economic
2Security (CARES) Act and related federal guidance.
3    (d) Once the General Assembly has enacted appropriations
4from the State CURE Fund, the expenditure of funds from the
5State CURE Fund shall be subject to appropriation by the
6General Assembly, and shall be administered by the Illinois
7Emergency Management Agency at the direction of the Governor.
8The Illinois Emergency Management Agency, and other agencies as
9named in appropriations, shall transfer, distribute or expend
10the funds. The State Comptroller shall direct and the State
11Treasurer shall transfer funds in the State CURE Fund to other
12funds in the State treasury as reimbursement for expenditures
13made from such other funds if the expenditures are eligible for
14federal reimbursement under Section 5001 of the federal
15Coronavirus Aid, Relief, and Economic Security (CARES) Act and
16related federal guidance, as directed in writing by the
17Governor. Additional funds that may be received from the
18federal government from legislation enacted in response to the
19impact of Coronavirus Disease 2019, including fiscal
20stabilization payments that replace revenues lost due to
21Coronavirus Disease 2019, The State Comptroller may direct and
22the State Treasurer shall transfer in the manner authorized or
23required by any related federal guidance, as directed in
24writing by the Governor.
25    (e) Unexpended funds in the State CURE Fund shall be paid
26back to the federal government at the direction of the

 

 

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1Governor.
 
2    (30 ILCS 105/6z-122 new)
3    Sec. 6z-122. Local Coronavirus Urgent Remediation
4Emergency Fund.
5    (a) The Local Coronavirus Urgent Remediation Emergency
6Fund, or Local CURE Fund, is created as a federal trust fund
7within the State treasury. The Local CURE Fund shall be held
8separate and apart from all other funds of the State. The Local
9CURE Fund is established: (1) to receive transfers from either
10the Disaster Response and Recovery Fund or the State
11Coronavirus Urgent Remediation Emergency (State CURE) Fund of
12federal funds received by the State from the Coronavirus Relief
13Fund in accordance with Section 5001 of the federal Coronavirus
14Aid, Relief, and Economic Security (CARES) Act or pursuant to
15any other provision of federal law; and (2) to provide for the
16administration and payment of grants and expense
17reimbursements to units of local government as permitted in the
18federal Coronavirus Aid, Relief, and Economic Security (CARES)
19Act and related federal guidance, as authorized by this
20Section, and as authorized in the Department of Commerce and
21Economic Opportunity Act.
22    (b) A portion of the funds received into either the
23Disaster Response and Recovery Fund or the State CURE Fund from
24the Coronavirus Relief Fund in accordance with Section 5001 of
25the federal Coronavirus Aid, Relief, and Economic Security

 

 

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1(CARES) Act may be transferred into the Local CURE Fund from
2time to time. Such funds transferred to the Local CURE Fund may
3be used by the Department of Commerce and Economic Opportunity
4only to provide for the awarding and administration and payment
5of grants and expense reimbursements to units of local
6government for the specific purposes permitted by the federal
7Coronavirus Aid, Relief, and Economic Security (CARES) Act and
8any related federal guidance, the terms and conditions of the
9federal awards through which the funds are received by the
10State, in accordance with the procedures established in this
11Section, and as authorized in the Department of Commerce and
12Economic Opportunity Act.
13    (c) Unless federal guidance expands the authorized uses,
14the funds received by units of local government from the Local
15CURE Fund may be used only to cover the costs of the units of
16local government that (1) are necessary expenditures incurred
17due to the public health emergency caused by the Coronavirus
18Disease 2019, (2) were not accounted for in the budget of the
19State or unit of local government most recently approved as of
20March 27, 2020: and are incurred on or after March 1, 2020 and
21before December 31, 2020; however, if new federal guidance or
22new federal law expands authorized uses, then the funds may be
23used for any other permitted purposes.
24    (d) The expenditure of funds from the Local CURE Fund shall
25be subject to appropriation by the General Assembly.
26    (e) Unexpended funds in the Local CURE Fund shall be

 

 

10100HB0357sam001- 62 -LRB101 05160 JWD 72447 a

1transferred or paid back to the State CURE Fund at the
2direction of the Governor.
 
3    (30 ILCS 105/8.3)  (from Ch. 127, par. 144.3)
4    Sec. 8.3. Money in the Road Fund shall, if and when the
5State of Illinois incurs any bonded indebtedness for the
6construction of permanent highways, be set aside and used for
7the purpose of paying and discharging annually the principal
8and interest on that bonded indebtedness then due and payable,
9and for no other purpose. The surplus, if any, in the Road Fund
10after the payment of principal and interest on that bonded
11indebtedness then annually due shall be used as follows:
12        first -- to pay the cost of administration of Chapters
13    2 through 10 of the Illinois Vehicle Code, except the cost
14    of administration of Articles I and II of Chapter 3 of that
15    Code, and to pay the costs of the Executive Ethics
16    Commission for oversight and administration of the Chief
17    Procurement Officer for transportation; and
18        secondly -- for expenses of the Department of
19    Transportation for construction, reconstruction,
20    improvement, repair, maintenance, operation, and
21    administration of highways in accordance with the
22    provisions of laws relating thereto, or for any purpose
23    related or incident to and connected therewith, including
24    the separation of grades of those highways with railroads
25    and with highways and including the payment of awards made

 

 

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1    by the Illinois Workers' Compensation Commission under the
2    terms of the Workers' Compensation Act or Workers'
3    Occupational Diseases Act for injury or death of an
4    employee of the Division of Highways in the Department of
5    Transportation; or for the acquisition of land and the
6    erection of buildings for highway purposes, including the
7    acquisition of highway right-of-way or for investigations
8    to determine the reasonably anticipated future highway
9    needs; or for making of surveys, plans, specifications and
10    estimates for and in the construction and maintenance of
11    flight strips and of highways necessary to provide access
12    to military and naval reservations, to defense industries
13    and defense-industry sites, and to the sources of raw
14    materials and for replacing existing highways and highway
15    connections shut off from general public use at military
16    and naval reservations and defense-industry sites, or for
17    the purchase of right-of-way, except that the State shall
18    be reimbursed in full for any expense incurred in building
19    the flight strips; or for the operating and maintaining of
20    highway garages; or for patrolling and policing the public
21    highways and conserving the peace; or for the operating
22    expenses of the Department relating to the administration
23    of public transportation programs; or, during fiscal year
24    2020 only, for the purposes of a grant not to exceed
25    $8,394,800 to the Regional Transportation Authority on
26    behalf of PACE for the purpose of ADA/Para-transit

 

 

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1    expenses; or, during fiscal year 2021 only, for the
2    purposes of a grant not to exceed $8,394,800 to the
3    Regional Transportation Authority on behalf of PACE for the
4    purpose of ADA/Para-transit expenses; or for any of those
5    purposes or any other purpose that may be provided by law.
6    Appropriations for any of those purposes are payable from
7the Road Fund. Appropriations may also be made from the Road
8Fund for the administrative expenses of any State agency that
9are related to motor vehicles or arise from the use of motor
10vehicles.
11    Beginning with fiscal year 1980 and thereafter, no Road
12Fund monies shall be appropriated to the following Departments
13or agencies of State government for administration, grants, or
14operations; but this limitation is not a restriction upon
15appropriating for those purposes any Road Fund monies that are
16eligible for federal reimbursement:
17        1. Department of Public Health;
18        2. Department of Transportation, only with respect to
19    subsidies for one-half fare Student Transportation and
20    Reduced Fare for Elderly, except during fiscal year 2019
21    only when no more than $17,570,000 may be expended and
22    except fiscal year 2020 only when no more than $17,570,000
23    may be expended and except fiscal year 2021 only when no
24    more than $17,570,000 may be expended;
25        3. Department of Central Management Services, except
26    for expenditures incurred for group insurance premiums of

 

 

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1    appropriate personnel;
2        4. Judicial Systems and Agencies.
3    Beginning with fiscal year 1981 and thereafter, no Road
4Fund monies shall be appropriated to the following Departments
5or agencies of State government for administration, grants, or
6operations; but this limitation is not a restriction upon
7appropriating for those purposes any Road Fund monies that are
8eligible for federal reimbursement:
9        1. Department of State Police, except for expenditures
10    with respect to the Division of Operations;
11        2. Department of Transportation, only with respect to
12    Intercity Rail Subsidies, except during fiscal year 2019
13    only when no more than $52,000,000 may be expended and
14    except fiscal year 2020 only when no more than $50,000,000
15    may be expended and except fiscal year 2021 only when no
16    more than $50,000,000 may be expended, and Rail Freight
17    Services.
18    Beginning with fiscal year 1982 and thereafter, no Road
19Fund monies shall be appropriated to the following Departments
20or agencies of State government for administration, grants, or
21operations; but this limitation is not a restriction upon
22appropriating for those purposes any Road Fund monies that are
23eligible for federal reimbursement: Department of Central
24Management Services, except for awards made by the Illinois
25Workers' Compensation Commission under the terms of the
26Workers' Compensation Act or Workers' Occupational Diseases

 

 

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1Act for injury or death of an employee of the Division of
2Highways in the Department of Transportation.
3    Beginning with fiscal year 1984 and thereafter, no Road
4Fund monies shall be appropriated to the following Departments
5or agencies of State government for administration, grants, or
6operations; but this limitation is not a restriction upon
7appropriating for those purposes any Road Fund monies that are
8eligible for federal reimbursement:
9        1. Department of State Police, except not more than 40%
10    of the funds appropriated for the Division of Operations;
11        2. State Officers.
12    Beginning with fiscal year 1984 and thereafter, no Road
13Fund monies shall be appropriated to any Department or agency
14of State government for administration, grants, or operations
15except as provided hereafter; but this limitation is not a
16restriction upon appropriating for those purposes any Road Fund
17monies that are eligible for federal reimbursement. It shall
18not be lawful to circumvent the above appropriation limitations
19by governmental reorganization or other methods.
20Appropriations shall be made from the Road Fund only in
21accordance with the provisions of this Section.
22    Money in the Road Fund shall, if and when the State of
23Illinois incurs any bonded indebtedness for the construction of
24permanent highways, be set aside and used for the purpose of
25paying and discharging during each fiscal year the principal
26and interest on that bonded indebtedness as it becomes due and

 

 

10100HB0357sam001- 67 -LRB101 05160 JWD 72447 a

1payable as provided in the Transportation Bond Act, and for no
2other purpose. The surplus, if any, in the Road Fund after the
3payment of principal and interest on that bonded indebtedness
4then annually due shall be used as follows:
5        first -- to pay the cost of administration of Chapters
6    2 through 10 of the Illinois Vehicle Code; and
7        secondly -- no Road Fund monies derived from fees,
8    excises, or license taxes relating to registration,
9    operation and use of vehicles on public highways or to
10    fuels used for the propulsion of those vehicles, shall be
11    appropriated or expended other than for costs of
12    administering the laws imposing those fees, excises, and
13    license taxes, statutory refunds and adjustments allowed
14    thereunder, administrative costs of the Department of
15    Transportation, including, but not limited to, the
16    operating expenses of the Department relating to the
17    administration of public transportation programs, payment
18    of debts and liabilities incurred in construction and
19    reconstruction of public highways and bridges, acquisition
20    of rights-of-way for and the cost of construction,
21    reconstruction, maintenance, repair, and operation of
22    public highways and bridges under the direction and
23    supervision of the State, political subdivision, or
24    municipality collecting those monies, or during fiscal
25    year 2019 only for the purposes of a grant not to exceed
26    $3,825,000 to the Regional Transportation Authority on

 

 

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1    behalf of PACE for the purpose of ADA/Para-transit
2    expenses, or during fiscal year 2020 only for the purposes
3    of a grant not to exceed $8,394,800 to the Regional
4    Transportation Authority on behalf of PACE for the purpose
5    of ADA/Para-transit expenses, or during fiscal year 2021
6    only for the purposes of a grant not to exceed $8,394,800
7    to the Regional Transportation Authority on behalf of PACE
8    for the purpose of ADA/Para-transit expenses, and the costs
9    for patrolling and policing the public highways (by State,
10    political subdivision, or municipality collecting that
11    money) for enforcement of traffic laws. The separation of
12    grades of such highways with railroads and costs associated
13    with protection of at-grade highway and railroad crossing
14    shall also be permissible.
15    Appropriations for any of such purposes are payable from
16the Road Fund or the Grade Crossing Protection Fund as provided
17in Section 8 of the Motor Fuel Tax Law.
18    Except as provided in this paragraph, beginning with fiscal
19year 1991 and thereafter, no Road Fund monies shall be
20appropriated to the Department of State Police for the purposes
21of this Section in excess of its total fiscal year 1990 Road
22Fund appropriations for those purposes unless otherwise
23provided in Section 5g of this Act. For fiscal years 2003,
242004, 2005, 2006, and 2007 only, no Road Fund monies shall be
25appropriated to the Department of State Police for the purposes
26of this Section in excess of $97,310,000. For fiscal year 2008

 

 

10100HB0357sam001- 69 -LRB101 05160 JWD 72447 a

1only, no Road Fund monies shall be appropriated to the
2Department of State Police for the purposes of this Section in
3excess of $106,100,000. For fiscal year 2009 only, no Road Fund
4monies shall be appropriated to the Department of State Police
5for the purposes of this Section in excess of $114,700,000.
6Beginning in fiscal year 2010, no road fund moneys shall be
7appropriated to the Department of State Police. It shall not be
8lawful to circumvent this limitation on appropriations by
9governmental reorganization or other methods unless otherwise
10provided in Section 5g of this Act.
11    In fiscal year 1994, no Road Fund monies shall be
12appropriated to the Secretary of State for the purposes of this
13Section in excess of the total fiscal year 1991 Road Fund
14appropriations to the Secretary of State for those purposes,
15plus $9,800,000. It shall not be lawful to circumvent this
16limitation on appropriations by governmental reorganization or
17other method.
18    Beginning with fiscal year 1995 and thereafter, no Road
19Fund monies shall be appropriated to the Secretary of State for
20the purposes of this Section in excess of the total fiscal year
211994 Road Fund appropriations to the Secretary of State for
22those purposes. It shall not be lawful to circumvent this
23limitation on appropriations by governmental reorganization or
24other methods.
25    Beginning with fiscal year 2000, total Road Fund
26appropriations to the Secretary of State for the purposes of

 

 

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1this Section shall not exceed the amounts specified for the
2following fiscal years:
3    Fiscal Year 2000$80,500,000;
4    Fiscal Year 2001$80,500,000;
5    Fiscal Year 2002$80,500,000;
6    Fiscal Year 2003$130,500,000;
7    Fiscal Year 2004$130,500,000;
8    Fiscal Year 2005$130,500,000;
9    Fiscal Year 2006 $130,500,000;
10    Fiscal Year 2007 $130,500,000;
11    Fiscal Year 2008$130,500,000;
12    Fiscal Year 2009 $130,500,000.
13    For fiscal year 2010, no road fund moneys shall be
14appropriated to the Secretary of State.
15    Beginning in fiscal year 2011, moneys in the Road Fund
16shall be appropriated to the Secretary of State for the
17exclusive purpose of paying refunds due to overpayment of fees
18related to Chapter 3 of the Illinois Vehicle Code unless
19otherwise provided for by law.
20    It shall not be lawful to circumvent this limitation on
21appropriations by governmental reorganization or other
22methods.
23    No new program may be initiated in fiscal year 1991 and
24thereafter that is not consistent with the limitations imposed
25by this Section for fiscal year 1984 and thereafter, insofar as
26appropriation of Road Fund monies is concerned.

 

 

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1    Nothing in this Section prohibits transfers from the Road
2Fund to the State Construction Account Fund under Section 5e of
3this Act; nor to the General Revenue Fund, as authorized by
4Public Act 93-25.
5    The additional amounts authorized for expenditure in this
6Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91
7shall be repaid to the Road Fund from the General Revenue Fund
8in the next succeeding fiscal year that the General Revenue
9Fund has a positive budgetary balance, as determined by
10generally accepted accounting principles applicable to
11government.
12    The additional amounts authorized for expenditure by the
13Secretary of State and the Department of State Police in this
14Section by Public Act 94-91 shall be repaid to the Road Fund
15from the General Revenue Fund in the next succeeding fiscal
16year that the General Revenue Fund has a positive budgetary
17balance, as determined by generally accepted accounting
18principles applicable to government.
19(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
20100-863, eff.8-14-18; 101-10, eff. 6-5-19.)
 
21    (30 ILCS 105/8.12)   (from Ch. 127, par. 144.12)
22    Sec. 8.12. State Pensions Fund.
23    (a) The moneys in the State Pensions Fund shall be used
24exclusively for the administration of the Revised Uniform
25Unclaimed Property Act and for the expenses incurred by the

 

 

10100HB0357sam001- 72 -LRB101 05160 JWD 72447 a

1Auditor General for administering the provisions of Section
22-8.1 of the Illinois State Auditing Act and for operational
3expenses of the Office of the State Treasurer and for the
4funding of the unfunded liabilities of the designated
5retirement systems. For the purposes of this Section,
6"operational expenses of the Office of the State Treasurer"
7includes the acquisition of land and buildings in State fiscal
8years 2019 and 2020 for use by the Office of the State
9Treasurer, as well as construction, reconstruction,
10improvement, repair, and maintenance, in accordance with the
11provisions of laws relating thereto, of such lands and
12buildings beginning in State fiscal year 2019 and thereafter.
13Beginning in State fiscal year 2022 2021, payments to the
14designated retirement systems under this Section shall be in
15addition to, and not in lieu of, any State contributions
16required under the Illinois Pension Code.
17    "Designated retirement systems" means:
18        (1) the State Employees' Retirement System of
19    Illinois;
20        (2) the Teachers' Retirement System of the State of
21    Illinois;
22        (3) the State Universities Retirement System;
23        (4) the Judges Retirement System of Illinois; and
24        (5) the General Assembly Retirement System.
25    (b) Each year the General Assembly may make appropriations
26from the State Pensions Fund for the administration of the

 

 

10100HB0357sam001- 73 -LRB101 05160 JWD 72447 a

1Revised Uniform Unclaimed Property Act.
2    (c) As soon as possible after July 30, 2004 (the effective
3date of Public Act 93-839), the General Assembly shall
4appropriate from the State Pensions Fund (1) to the State
5Universities Retirement System the amount certified under
6Section 15-165 during the prior year, (2) to the Judges
7Retirement System of Illinois the amount certified under
8Section 18-140 during the prior year, and (3) to the General
9Assembly Retirement System the amount certified under Section
102-134 during the prior year as part of the required State
11contributions to each of those designated retirement systems.
12If the amount in the State Pensions Fund does not exceed the
13sum of the amounts certified in Sections 15-165, 18-140, and
142-134 by at least $5,000,000, the amount paid to each
15designated retirement system under this subsection shall be
16reduced in proportion to the amount certified by each of those
17designated retirement systems.
18    (c-5) For fiscal years 2006 through 2021 2020, the General
19Assembly shall appropriate from the State Pensions Fund to the
20State Universities Retirement System the amount estimated to be
21available during the fiscal year in the State Pensions Fund;
22provided, however, that the amounts appropriated under this
23subsection (c-5) shall not reduce the amount in the State
24Pensions Fund below $5,000,000.
25    (c-6) For fiscal year 2022 2021 and each fiscal year
26thereafter, as soon as may be practical after any money is

 

 

10100HB0357sam001- 74 -LRB101 05160 JWD 72447 a

1deposited into the State Pensions Fund from the Unclaimed
2Property Trust Fund, the State Treasurer shall apportion the
3deposited amount among the designated retirement systems as
4defined in subsection (a) to reduce their actuarial reserve
5deficiencies. The State Comptroller and State Treasurer shall
6pay the apportioned amounts to the designated retirement
7systems to fund the unfunded liabilities of the designated
8retirement systems. The amount apportioned to each designated
9retirement system shall constitute a portion of the amount
10estimated to be available for appropriation from the State
11Pensions Fund that is the same as that retirement system's
12portion of the total actual reserve deficiency of the systems,
13as determined annually by the Governor's Office of Management
14and Budget at the request of the State Treasurer. The amounts
15apportioned under this subsection shall not reduce the amount
16in the State Pensions Fund below $5,000,000.
17    (d) The Governor's Office of Management and Budget shall
18determine the individual and total reserve deficiencies of the
19designated retirement systems. For this purpose, the
20Governor's Office of Management and Budget shall utilize the
21latest available audit and actuarial reports of each of the
22retirement systems and the relevant reports and statistics of
23the Public Employee Pension Fund Division of the Department of
24Insurance.
25    (d-1) (Blank).
26    (e) The changes to this Section made by Public Act 88-593

 

 

10100HB0357sam001- 75 -LRB101 05160 JWD 72447 a

1shall first apply to distributions from the Fund for State
2fiscal year 1996.
3(Source: P.A. 100-22, eff. 1-1-18; 100-23, eff. 7-6-17;
4100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 101-10, eff.
56-5-19; 101-487, eff. 8-23-19; revised 9-12-19.)
 
6    (30 ILCS 105/8g-1)
7    Sec. 8g-1. Fund transfers.
8    (a) (Blank).
9    (b) (Blank).
10    (c) (Blank).
11    (d) (Blank).
12    (e) (Blank).
13    (f) (Blank).
14    (g) (Blank).
15    (h) (Blank).
16    (i) (Blank).
17    (j) (Blank).
18    (k) (Blank).
19    (l) (Blank).
20    (m) (Blank).
21    (n) (Blank). In addition to any other transfers that may be
22provided for by law, on July 1, 2019, or as soon thereafter as
23practical, the State Comptroller shall direct and the State
24Treasurer shall transfer the sum of $800,000 from the General
25Revenue Fund to the Grant Accountability and Transparency Fund.

 

 

10100HB0357sam001- 76 -LRB101 05160 JWD 72447 a

1    (o) (Blank). In addition to any other transfers that may be
2provided for by law, on July 1, 2019, or as soon thereafter as
3practical, the State Comptroller shall direct and the State
4Treasurer shall transfer the sum of $60,000,000 from the
5Tourism Promotion Fund to the General Revenue Fund.
6    (p) (Blank). In addition to any other transfers that may be
7provided for by law, on July 1, 2019, or as soon thereafter as
8practical, the State Comptroller shall direct and the State
9Treasurer shall transfer amounts from the State Police
10Whistleblower Reward and Protection Fund to the designated fund
11not exceeding the following amount:
12    Firearm Dealer License Certification Fund......$5,000,000
13    (q) (Blank). In addition to any other transfers that may be
14provided for by law, on July 1, 2019, or as soon thereafter as
15practical, the State Comptroller shall direct and the State
16Treasurer shall transfer the sum of $500,000 from the General
17Revenue Fund to the Governor's Administrative Fund.
18    (r) In addition to any other transfers that may be provided
19for by law, on July 1, 2020, or as soon thereafter as
20practical, the State Comptroller shall direct and the State
21Treasurer shall transfer the sum of $500,000 from the General
22Revenue Fund to the Grant Accountability and Transparency Fund.
23    (s) In addition to any other transfers that may be provided
24for by law, on July 1, 2020, or as soon thereafter as
25practical, the State Comptroller shall direct and the State
26Treasurer shall transfer the sum of $500,000 from the General

 

 

10100HB0357sam001- 77 -LRB101 05160 JWD 72447 a

1Revenue Fund to the Governor's Administrative Fund.
2    (t) In addition to any other transfers that may be provided
3for by law, on July 1, 2020, or as soon thereafter as
4practical, the State Comptroller shall direct and the State
5Treasurer shall transfer the sum of $320,000 from the General
6Revenue Fund to the Coal Development Fund.
7(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
8101-10, eff. 6-5-19.)
 
9    (30 ILCS 105/13.2)  (from Ch. 127, par. 149.2)
10    Sec. 13.2. Transfers among line item appropriations.
11    (a) Transfers among line item appropriations from the same
12treasury fund for the objects specified in this Section may be
13made in the manner provided in this Section when the balance
14remaining in one or more such line item appropriations is
15insufficient for the purpose for which the appropriation was
16made.
17    (a-1) No transfers may be made from one agency to another
18agency, nor may transfers be made from one institution of
19higher education to another institution of higher education
20except as provided by subsection (a-4).
21    (a-2) Except as otherwise provided in this Section,
22transfers may be made only among the objects of expenditure
23enumerated in this Section, except that no funds may be
24transferred from any appropriation for personal services, from
25any appropriation for State contributions to the State

 

 

10100HB0357sam001- 78 -LRB101 05160 JWD 72447 a

1Employees' Retirement System, from any separate appropriation
2for employee retirement contributions paid by the employer, nor
3from any appropriation for State contribution for employee
4group insurance.
5    (a-2.5) (Blank).
6    (a-3) Further, if an agency receives a separate
7appropriation for employee retirement contributions paid by
8the employer, any transfer by that agency into an appropriation
9for personal services must be accompanied by a corresponding
10transfer into the appropriation for employee retirement
11contributions paid by the employer, in an amount sufficient to
12meet the employer share of the employee contributions required
13to be remitted to the retirement system.
14    (a-4) Long-Term Care Rebalancing. The Governor may
15designate amounts set aside for institutional services
16appropriated from the General Revenue Fund or any other State
17fund that receives monies for long-term care services to be
18transferred to all State agencies responsible for the
19administration of community-based long-term care programs,
20including, but not limited to, community-based long-term care
21programs administered by the Department of Healthcare and
22Family Services, the Department of Human Services, and the
23Department on Aging, provided that the Director of Healthcare
24and Family Services first certifies that the amounts being
25transferred are necessary for the purpose of assisting persons
26in or at risk of being in institutional care to transition to

 

 

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1community-based settings, including the financial data needed
2to prove the need for the transfer of funds. The total amounts
3transferred shall not exceed 4% in total of the amounts
4appropriated from the General Revenue Fund or any other State
5fund that receives monies for long-term care services for each
6fiscal year. A notice of the fund transfer must be made to the
7General Assembly and posted at a minimum on the Department of
8Healthcare and Family Services website, the Governor's Office
9of Management and Budget website, and any other website the
10Governor sees fit. These postings shall serve as notice to the
11General Assembly of the amounts to be transferred. Notice shall
12be given at least 30 days prior to transfer.
13    (b) In addition to the general transfer authority provided
14under subsection (c), the following agencies have the specific
15transfer authority granted in this subsection:
16    The Department of Healthcare and Family Services is
17authorized to make transfers representing savings attributable
18to not increasing grants due to the births of additional
19children from line items for payments of cash grants to line
20items for payments for employment and social services for the
21purposes outlined in subsection (f) of Section 4-2 of the
22Illinois Public Aid Code.
23    The Department of Children and Family Services is
24authorized to make transfers not exceeding 2% of the aggregate
25amount appropriated to it within the same treasury fund for the
26following line items among these same line items: Foster Home

 

 

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1and Specialized Foster Care and Prevention, Institutions and
2Group Homes and Prevention, and Purchase of Adoption and
3Guardianship Services.
4    The Department on Aging is authorized to make transfers not
5exceeding 10% 2% of the aggregate amount appropriated to it
6within the same treasury fund for the following Community Care
7Program line items among these same line items: purchase of
8services covered by the Community Care Program and
9Comprehensive Case Coordination.
10    The State Board of Education is authorized to make
11transfers from line item appropriations within the same
12treasury fund for General State Aid, General State Aid - Hold
13Harmless, and Evidence-Based Funding, provided that no such
14transfer may be made unless the amount transferred is no longer
15required for the purpose for which that appropriation was made,
16to the line item appropriation for Transitional Assistance when
17the balance remaining in such line item appropriation is
18insufficient for the purpose for which the appropriation was
19made.
20    The State Board of Education is authorized to make
21transfers between the following line item appropriations
22within the same treasury fund: Disabled Student
23Services/Materials (Section 14-13.01 of the School Code),
24Disabled Student Transportation Reimbursement (Section
2514-13.01 of the School Code), Disabled Student Tuition -
26Private Tuition (Section 14-7.02 of the School Code),

 

 

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1Extraordinary Special Education (Section 14-7.02b of the
2School Code), Reimbursement for Free Lunch/Breakfast Program,
3Summer School Payments (Section 18-4.3 of the School Code), and
4Transportation - Regular/Vocational Reimbursement (Section
529-5 of the School Code). Such transfers shall be made only
6when the balance remaining in one or more such line item
7appropriations is insufficient for the purpose for which the
8appropriation was made and provided that no such transfer may
9be made unless the amount transferred is no longer required for
10the purpose for which that appropriation was made.
11    The Department of Healthcare and Family Services is
12authorized to make transfers not exceeding 4% of the aggregate
13amount appropriated to it, within the same treasury fund, among
14the various line items appropriated for Medical Assistance.
15    (c) The sum of such transfers for an agency in a fiscal
16year shall not exceed 2% of the aggregate amount appropriated
17to it within the same treasury fund for the following objects:
18Personal Services; Extra Help; Student and Inmate
19Compensation; State Contributions to Retirement Systems; State
20Contributions to Social Security; State Contribution for
21Employee Group Insurance; Contractual Services; Travel;
22Commodities; Printing; Equipment; Electronic Data Processing;
23Operation of Automotive Equipment; Telecommunications
24Services; Travel and Allowance for Committed, Paroled and
25Discharged Prisoners; Library Books; Federal Matching Grants
26for Student Loans; Refunds; Workers' Compensation,

 

 

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1Occupational Disease, and Tort Claims; Late Interest Penalties
2under the State Prompt Payment Act and Sections 368a and 370a
3of the Illinois Insurance Code; and, in appropriations to
4institutions of higher education, Awards and Grants.
5Notwithstanding the above, any amounts appropriated for
6payment of workers' compensation claims to an agency to which
7the authority to evaluate, administer and pay such claims has
8been delegated by the Department of Central Management Services
9may be transferred to any other expenditure object where such
10amounts exceed the amount necessary for the payment of such
11claims.
12    (c-1) (Blank).
13    (c-2) (Blank).
14    (c-3) (Blank).
15    (c-4) (Blank).
16    (c-5) (Blank). Special provisions for State fiscal year
172019. Notwithstanding any other provision of this Section, for
18State fiscal year 2019, transfers among line item
19appropriations to a State agency from the same State treasury
20fund may be made for operational or lump sum expenses only,
21provided that the sum of such transfers for a State agency in
22State fiscal year 2019 shall not exceed 4% of the aggregate
23amount appropriated to that State agency for operational or
24lump sum expenses for State fiscal year 2019. For the purpose
25of this subsection (c-5), "operational or lump sum expenses"
26includes the following objects: personal services; extra help;

 

 

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1student and inmate compensation; State contributions to
2retirement systems; State contributions to social security;
3State contributions for employee group insurance; contractual
4services; travel; commodities; printing; equipment; electronic
5data processing; operation of automotive equipment;
6telecommunications services; travel and allowance for
7committed, paroled, and discharged prisoners; library books;
8federal matching grants for student loans; refunds; workers'
9compensation, occupational disease, and tort claims; lump sum
10and other purposes; and lump sum operations. For the purpose of
11this subsection (c-5), "State agency" does not include the
12Attorney General, the Secretary of State, the Comptroller, the
13Treasurer, or the legislative or judicial branches.
14    (c-6) Special provisions for State fiscal year 2020.
15Notwithstanding any other provision of this Section, for State
16fiscal year 2020, transfers among line item appropriations to a
17State agency from the same State treasury fund may be made for
18operational or lump sum expenses only, provided that the sum of
19such transfers for a State agency in State fiscal year 2020
20shall not exceed 4% of the aggregate amount appropriated to
21that State agency for operational or lump sum expenses for
22State fiscal year 2020. For the purpose of this subsection
23(c-6), "operational or lump sum expenses" includes the
24following objects: personal services; extra help; student and
25inmate compensation; State contributions to retirement
26systems; State contributions to social security; State

 

 

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1contributions for employee group insurance; contractual
2services; travel; commodities; printing; equipment; electronic
3data processing; operation of automotive equipment;
4telecommunications services; travel and allowance for
5committed, paroled, and discharged prisoners; library books;
6federal matching grants for student loans; refunds; workers'
7compensation, occupational disease, and tort claims; Late
8Interest Penalties under the State Prompt Payment Act and
9Sections 368a and 370a of the Illinois Insurance Code; lump sum
10and other purposes; and lump sum operations. For the purpose of
11this subsection (c-6), "State agency" does not include the
12Attorney General, the Secretary of State, the Comptroller, the
13Treasurer, or the judicial or legislative branches.
14    (c-7) Special provisions for State fiscal year 2021.
15Notwithstanding any other provision of this Section, for State
16fiscal year 2021, transfers among line item appropriations to a
17State agency from the same State treasury fund may be made for
18operational or lump sum expenses only, provided that the sum of
19such transfers for a State agency in State fiscal year 2021
20shall not exceed 8% of the aggregate amount appropriated to
21that State agency for operational or lump sum expenses for
22State fiscal year 2021. For the purpose of this subsection,
23"operational or lump sum expenses" includes the following
24objects: personal services; extra help; student and inmate
25compensation; State contributions to retirement systems; State
26contributions to social security; State contributions for

 

 

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1employee group insurance; contractual services; travel;
2commodities; printing; equipment; electronic data processing;
3operation of automotive equipment; telecommunications
4services; travel and allowance for committed, paroled, and
5discharged prisoners; library books; federal matching grants
6for student loans; refunds; workers' compensation,
7occupational disease, and tort claims; Late Interest Penalties
8under the State Prompt Payment Act and Sections 368a and 370a
9of the Illinois Insurance Code; lump sum and other purposes;
10and lump sum operations. For the purpose of this subsection,
11"State agency" does not include the Attorney General, the
12Secretary of State, the Comptroller, the Treasurer, or the
13judicial or legislative branches.
14    (d) Transfers among appropriations made to agencies of the
15Legislative and Judicial departments and to the
16constitutionally elected officers in the Executive branch
17require the approval of the officer authorized in Section 10 of
18this Act to approve and certify vouchers. Transfers among
19appropriations made to the University of Illinois, Southern
20Illinois University, Chicago State University, Eastern
21Illinois University, Governors State University, Illinois
22State University, Northeastern Illinois University, Northern
23Illinois University, Western Illinois University, the Illinois
24Mathematics and Science Academy and the Board of Higher
25Education require the approval of the Board of Higher Education
26and the Governor. Transfers among appropriations to all other

 

 

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1agencies require the approval of the Governor.
2    The officer responsible for approval shall certify that the
3transfer is necessary to carry out the programs and purposes
4for which the appropriations were made by the General Assembly
5and shall transmit to the State Comptroller a certified copy of
6the approval which shall set forth the specific amounts
7transferred so that the Comptroller may change his records
8accordingly. The Comptroller shall furnish the Governor with
9information copies of all transfers approved for agencies of
10the Legislative and Judicial departments and transfers
11approved by the constitutionally elected officials of the
12Executive branch other than the Governor, showing the amounts
13transferred and indicating the dates such changes were entered
14on the Comptroller's records.
15    (e) The State Board of Education, in consultation with the
16State Comptroller, may transfer line item appropriations for
17General State Aid or Evidence-Based Funding among the Common
18School Fund and the Education Assistance Fund, and, for State
19fiscal year 2020 and each fiscal year thereafter, the Fund for
20the Advancement of Education. With the advice and consent of
21the Governor's Office of Management and Budget, the State Board
22of Education, in consultation with the State Comptroller, may
23transfer line item appropriations between the General Revenue
24Fund and the Education Assistance Fund for the following
25programs:
26        (1) Disabled Student Personnel Reimbursement (Section

 

 

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1    14-13.01 of the School Code);
2        (2) Disabled Student Transportation Reimbursement
3    (subsection (b) of Section 14-13.01 of the School Code);
4        (3) Disabled Student Tuition - Private Tuition
5    (Section 14-7.02 of the School Code);
6        (4) Extraordinary Special Education (Section 14-7.02b
7    of the School Code);
8        (5) Reimbursement for Free Lunch/Breakfast Programs;
9        (6) Summer School Payments (Section 18-4.3 of the
10    School Code);
11        (7) Transportation - Regular/Vocational Reimbursement
12    (Section 29-5 of the School Code);
13        (8) Regular Education Reimbursement (Section 18-3 of
14    the School Code); and
15        (9) Special Education Reimbursement (Section 14-7.03
16    of the School Code).
17    (f) For State fiscal year 2020 and each fiscal year
18thereafter only, the Department on Aging, in consultation with
19the State Comptroller, with the advice and consent of the
20Governor's Office of Management and Budget, may transfer line
21item appropriations for purchase of services covered by the
22Community Care Program between the General Revenue Fund and the
23Commitment to Human Services Fund.
24(Source: P.A. 100-23, eff. 7-6-17; 100-465, eff. 8-31-17;
25100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 100-1064, eff.
268-24-18; 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; 101-275,

 

 

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1eff. 8-9-19.)
 
2    (30 ILCS 105/25)  (from Ch. 127, par. 161)
3    Sec. 25. Fiscal year limitations.
4    (a) All appropriations shall be available for expenditure
5for the fiscal year or for a lesser period if the Act making
6that appropriation so specifies. A deficiency or emergency
7appropriation shall be available for expenditure only through
8June 30 of the year when the Act making that appropriation is
9enacted unless that Act otherwise provides.
10    (b) Outstanding liabilities as of June 30, payable from
11appropriations which have otherwise expired, may be paid out of
12the expiring appropriations during the 2-month period ending at
13the close of business on August 31. Any service involving
14professional or artistic skills or any personal services by an
15employee whose compensation is subject to income tax
16withholding must be performed as of June 30 of the fiscal year
17in order to be considered an "outstanding liability as of June
1830" that is thereby eligible for payment out of the expiring
19appropriation.
20    (b-1) However, payment of tuition reimbursement claims
21under Section 14-7.03 or 18-3 of the School Code may be made by
22the State Board of Education from its appropriations for those
23respective purposes for any fiscal year, even though the claims
24reimbursed by the payment may be claims attributable to a prior
25fiscal year, and payments may be made at the direction of the

 

 

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1State Superintendent of Education from the fund from which the
2appropriation is made without regard to any fiscal year
3limitations, except as required by subsection (j) of this
4Section. Beginning on June 30, 2021, payment of tuition
5reimbursement claims under Section 14-7.03 or 18-3 of the
6School Code as of June 30, payable from appropriations that
7have otherwise expired, may be paid out of the expiring
8appropriation during the 4-month period ending at the close of
9business on October 31.
10    (b-2) (Blank).
11    (b-2.5) (Blank).
12    (b-2.6) (Blank).
13    (b-2.6a) (Blank).
14    (b-2.6b) (Blank).
15    (b-2.6c) (Blank). All outstanding liabilities as of June
1630, 2019, payable from appropriations that would otherwise
17expire at the conclusion of the lapse period for fiscal year
182019, and interest penalties payable on those liabilities under
19the State Prompt Payment Act, may be paid out of the expiring
20appropriations until December 31, 2019, without regard to the
21fiscal year in which the payment is made, as long as vouchers
22for the liabilities are received by the Comptroller no later
23than October 31, 2019.
24    (b-2.6d) All outstanding liabilities as of June 30, 2020,
25payable from appropriations that would otherwise expire at the
26conclusion of the lapse period for fiscal year 2020, and

 

 

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1interest penalties payable on those liabilities under the State
2Prompt Payment Act, may be paid out of the expiring
3appropriations until December 31, 2020, without regard to the
4fiscal year in which the payment is made, as long as vouchers
5for the liabilities are received by the Comptroller no later
6than September 30, 2020.
7    (b-2.7) For fiscal years 2012, 2013, 2014, 2018, 2019, and
82020, and 2021, interest penalties payable under the State
9Prompt Payment Act associated with a voucher for which payment
10is issued after June 30 may be paid out of the next fiscal
11year's appropriation. The future year appropriation must be for
12the same purpose and from the same fund as the original
13payment. An interest penalty voucher submitted against a future
14year appropriation must be submitted within 60 days after the
15issuance of the associated voucher, except that, for fiscal
16year 2018 only, an interest penalty voucher submitted against a
17future year appropriation must be submitted within 60 days of
18June 5, 2019 (the effective date of Public Act 101-10) this
19amendatory Act of the 101st General Assembly. The Comptroller
20must issue the interest payment within 60 days after acceptance
21of the interest voucher.
22    (b-3) Medical payments may be made by the Department of
23Veterans' Affairs from its appropriations for those purposes
24for any fiscal year, without regard to the fact that the
25medical services being compensated for by such payment may have
26been rendered in a prior fiscal year, except as required by

 

 

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1subsection (j) of this Section. Beginning on June 30, 2021,
2medical payments payable from appropriations that have
3otherwise expired may be paid out of the expiring appropriation
4during the 4-month period ending at the close of business on
5October 31.
6    (b-4) Medical payments and child care payments may be made
7by the Department of Human Services (as successor to the
8Department of Public Aid) from appropriations for those
9purposes for any fiscal year, without regard to the fact that
10the medical or child care services being compensated for by
11such payment may have been rendered in a prior fiscal year; and
12payments may be made at the direction of the Department of
13Healthcare and Family Services (or successor agency) from the
14Health Insurance Reserve Fund without regard to any fiscal year
15limitations, except as required by subsection (j) of this
16Section. Beginning on June 30, 2021, medical and child care
17payments made by the Department of Human Services and payments
18made at the discretion of the Department of Healthcare and
19Family Services (or successor agency) from the Health Insurance
20Reserve Fund and payable from appropriations that have
21otherwise expired may be paid out of the expiring appropriation
22during the 4-month period ending at the close of business on
23October 31.
24    (b-5) Medical payments may be made by the Department of
25Human Services from its appropriations relating to substance
26abuse treatment services for any fiscal year, without regard to

 

 

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1the fact that the medical services being compensated for by
2such payment may have been rendered in a prior fiscal year,
3provided the payments are made on a fee-for-service basis
4consistent with requirements established for Medicaid
5reimbursement by the Department of Healthcare and Family
6Services, except as required by subsection (j) of this Section.
7Beginning on June 30, 2021, medical payments made by the
8Department of Human Services relating to substance abuse
9treatment services payable from appropriations that have
10otherwise expired may be paid out of the expiring appropriation
11during the 4-month period ending at the close of business on
12October 31.
13    (b-6) (Blank).
14    (b-7) Payments may be made in accordance with a plan
15authorized by paragraph (11) or (12) of Section 405-105 of the
16Department of Central Management Services Law from
17appropriations for those payments without regard to fiscal year
18limitations.
19    (b-8) Reimbursements to eligible airport sponsors for the
20construction or upgrading of Automated Weather Observation
21Systems may be made by the Department of Transportation from
22appropriations for those purposes for any fiscal year, without
23regard to the fact that the qualification or obligation may
24have occurred in a prior fiscal year, provided that at the time
25the expenditure was made the project had been approved by the
26Department of Transportation prior to June 1, 2012 and, as a

 

 

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1result of recent changes in federal funding formulas, can no
2longer receive federal reimbursement.
3    (b-9) (Blank).
4    (c) Further, payments may be made by the Department of
5Public Health and the Department of Human Services (acting as
6successor to the Department of Public Health under the
7Department of Human Services Act) from their respective
8appropriations for grants for medical care to or on behalf of
9premature and high-mortality risk infants and their mothers and
10for grants for supplemental food supplies provided under the
11United States Department of Agriculture Women, Infants and
12Children Nutrition Program, for any fiscal year without regard
13to the fact that the services being compensated for by such
14payment may have been rendered in a prior fiscal year, except
15as required by subsection (j) of this Section. Beginning on
16June 30, 2021, payments made by the Department of Public Health
17and the Department of Human Services from their respective
18appropriations for grants for medical care to or on behalf of
19premature and high-mortality risk infants and their mothers and
20for grants for supplemental food supplies provided under the
21United States Department of Agriculture Women, Infants and
22Children Nutrition Program payable from appropriations that
23have otherwise expired may be paid out of the expiring
24appropriations during the 4-month period ending at the close of
25business on October 31.
26    (d) The Department of Public Health and the Department of

 

 

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1Human Services (acting as successor to the Department of Public
2Health under the Department of Human Services Act) shall each
3annually submit to the State Comptroller, Senate President,
4Senate Minority Leader, Speaker of the House, House Minority
5Leader, and the respective Chairmen and Minority Spokesmen of
6the Appropriations Committees of the Senate and the House, on
7or before December 31, a report of fiscal year funds used to
8pay for services provided in any prior fiscal year. This report
9shall document by program or service category those
10expenditures from the most recently completed fiscal year used
11to pay for services provided in prior fiscal years.
12    (e) The Department of Healthcare and Family Services, the
13Department of Human Services (acting as successor to the
14Department of Public Aid), and the Department of Human Services
15making fee-for-service payments relating to substance abuse
16treatment services provided during a previous fiscal year shall
17each annually submit to the State Comptroller, Senate
18President, Senate Minority Leader, Speaker of the House, House
19Minority Leader, the respective Chairmen and Minority
20Spokesmen of the Appropriations Committees of the Senate and
21the House, on or before November 30, a report that shall
22document by program or service category those expenditures from
23the most recently completed fiscal year used to pay for (i)
24services provided in prior fiscal years and (ii) services for
25which claims were received in prior fiscal years.
26    (f) The Department of Human Services (as successor to the

 

 

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1Department of Public Aid) shall annually submit to the State
2Comptroller, Senate President, Senate Minority Leader, Speaker
3of the House, House Minority Leader, and the respective
4Chairmen and Minority Spokesmen of the Appropriations
5Committees of the Senate and the House, on or before December
631, a report of fiscal year funds used to pay for services
7(other than medical care) provided in any prior fiscal year.
8This report shall document by program or service category those
9expenditures from the most recently completed fiscal year used
10to pay for services provided in prior fiscal years.
11    (g) In addition, each annual report required to be
12submitted by the Department of Healthcare and Family Services
13under subsection (e) shall include the following information
14with respect to the State's Medicaid program:
15        (1) Explanations of the exact causes of the variance
16    between the previous year's estimated and actual
17    liabilities.
18        (2) Factors affecting the Department of Healthcare and
19    Family Services' liabilities, including, but not limited
20    to, numbers of aid recipients, levels of medical service
21    utilization by aid recipients, and inflation in the cost of
22    medical services.
23        (3) The results of the Department's efforts to combat
24    fraud and abuse.
25    (h) As provided in Section 4 of the General Assembly
26Compensation Act, any utility bill for service provided to a

 

 

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1General Assembly member's district office for a period
2including portions of 2 consecutive fiscal years may be paid
3from funds appropriated for such expenditure in either fiscal
4year.
5    (i) An agency which administers a fund classified by the
6Comptroller as an internal service fund may issue rules for:
7        (1) billing user agencies in advance for payments or
8    authorized inter-fund transfers based on estimated charges
9    for goods or services;
10        (2) issuing credits, refunding through inter-fund
11    transfers, or reducing future inter-fund transfers during
12    the subsequent fiscal year for all user agency payments or
13    authorized inter-fund transfers received during the prior
14    fiscal year which were in excess of the final amounts owed
15    by the user agency for that period; and
16        (3) issuing catch-up billings to user agencies during
17    the subsequent fiscal year for amounts remaining due when
18    payments or authorized inter-fund transfers received from
19    the user agency during the prior fiscal year were less than
20    the total amount owed for that period.
21User agencies are authorized to reimburse internal service
22funds for catch-up billings by vouchers drawn against their
23respective appropriations for the fiscal year in which the
24catch-up billing was issued or by increasing an authorized
25inter-fund transfer during the current fiscal year. For the
26purposes of this Act, "inter-fund transfers" means transfers

 

 

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1without the use of the voucher-warrant process, as authorized
2by Section 9.01 of the State Comptroller Act.
3    (i-1) Beginning on July 1, 2021, all outstanding
4liabilities, not payable during the 4-month lapse period as
5described in subsections (b-1), (b-3), (b-4), (b-5), (b-6), and
6(c) of this Section, that are made from appropriations for that
7purpose for any fiscal year, without regard to the fact that
8the services being compensated for by those payments may have
9been rendered in a prior fiscal year, are limited to only those
10claims that have been incurred but for which a proper bill or
11invoice as defined by the State Prompt Payment Act has not been
12received by September 30th following the end of the fiscal year
13in which the service was rendered.
14    (j) Notwithstanding any other provision of this Act, the
15aggregate amount of payments to be made without regard for
16fiscal year limitations as contained in subsections (b-1),
17(b-3), (b-4), (b-5), (b-6), and (c) of this Section, and
18determined by using Generally Accepted Accounting Principles,
19shall not exceed the following amounts:
20        (1) $6,000,000,000 for outstanding liabilities related
21    to fiscal year 2012;
22        (2) $5,300,000,000 for outstanding liabilities related
23    to fiscal year 2013;
24        (3) $4,600,000,000 for outstanding liabilities related
25    to fiscal year 2014;
26        (4) $4,000,000,000 for outstanding liabilities related

 

 

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1    to fiscal year 2015;
2        (5) $3,300,000,000 for outstanding liabilities related
3    to fiscal year 2016;
4        (6) $2,600,000,000 for outstanding liabilities related
5    to fiscal year 2017;
6        (7) $2,000,000,000 for outstanding liabilities related
7    to fiscal year 2018;
8        (8) $1,300,000,000 for outstanding liabilities related
9    to fiscal year 2019;
10        (9) $600,000,000 for outstanding liabilities related
11    to fiscal year 2020; and
12        (10) $0 for outstanding liabilities related to fiscal
13    year 2021 and fiscal years thereafter.
14    (k) Department of Healthcare and Family Services Medical
15Assistance Payments.
16        (1) Definition of Medical Assistance.
17            For purposes of this subsection, the term "Medical
18        Assistance" shall include, but not necessarily be
19        limited to, medical programs and services authorized
20        under Titles XIX and XXI of the Social Security Act,
21        the Illinois Public Aid Code, the Children's Health
22        Insurance Program Act, the Covering ALL KIDS Health
23        Insurance Act, the Long Term Acute Care Hospital
24        Quality Improvement Transfer Program Act, and medical
25        care to or on behalf of persons suffering from chronic
26        renal disease, persons suffering from hemophilia, and

 

 

10100HB0357sam001- 99 -LRB101 05160 JWD 72447 a

1        victims of sexual assault.
2        (2) Limitations on Medical Assistance payments that
3    may be paid from future fiscal year appropriations.
4            (A) The maximum amounts of annual unpaid Medical
5        Assistance bills received and recorded by the
6        Department of Healthcare and Family Services on or
7        before June 30th of a particular fiscal year
8        attributable in aggregate to the General Revenue Fund,
9        Healthcare Provider Relief Fund, Tobacco Settlement
10        Recovery Fund, Long-Term Care Provider Fund, and the
11        Drug Rebate Fund that may be paid in total by the
12        Department from future fiscal year Medical Assistance
13        appropriations to those funds are: $700,000,000 for
14        fiscal year 2013 and $100,000,000 for fiscal year 2014
15        and each fiscal year thereafter.
16            (B) Bills for Medical Assistance services rendered
17        in a particular fiscal year, but received and recorded
18        by the Department of Healthcare and Family Services
19        after June 30th of that fiscal year, may be paid from
20        either appropriations for that fiscal year or future
21        fiscal year appropriations for Medical Assistance.
22        Such payments shall not be subject to the requirements
23        of subparagraph (A).
24            (C) Medical Assistance bills received by the
25        Department of Healthcare and Family Services in a
26        particular fiscal year, but subject to payment amount

 

 

10100HB0357sam001- 100 -LRB101 05160 JWD 72447 a

1        adjustments in a future fiscal year may be paid from a
2        future fiscal year's appropriation for Medical
3        Assistance. Such payments shall not be subject to the
4        requirements of subparagraph (A).
5            (D) Medical Assistance payments made by the
6        Department of Healthcare and Family Services from
7        funds other than those specifically referenced in
8        subparagraph (A) may be made from appropriations for
9        those purposes for any fiscal year without regard to
10        the fact that the Medical Assistance services being
11        compensated for by such payment may have been rendered
12        in a prior fiscal year. Such payments shall not be
13        subject to the requirements of subparagraph (A).
14        (3) Extended lapse period for Department of Healthcare
15    and Family Services Medical Assistance payments.
16    Notwithstanding any other State law to the contrary,
17    outstanding Department of Healthcare and Family Services
18    Medical Assistance liabilities, as of June 30th, payable
19    from appropriations which have otherwise expired, may be
20    paid out of the expiring appropriations during the 6-month
21    period ending at the close of business on December 31st.
22    (l) The changes to this Section made by Public Act 97-691
23shall be effective for payment of Medical Assistance bills
24incurred in fiscal year 2013 and future fiscal years. The
25changes to this Section made by Public Act 97-691 shall not be
26applied to Medical Assistance bills incurred in fiscal year

 

 

10100HB0357sam001- 101 -LRB101 05160 JWD 72447 a

12012 or prior fiscal years.
2    (m) The Comptroller must issue payments against
3outstanding liabilities that were received prior to the lapse
4period deadlines set forth in this Section as soon thereafter
5as practical, but no payment may be issued after the 4 months
6following the lapse period deadline without the signed
7authorization of the Comptroller and the Governor.
8(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
9101-10, eff. 6-5-19; 101-275, eff. 8-9-19; revised 9-12-19.)
 
10    Section 5-7. The State Finance Act is amended by changing
11Section 6z-27 as follows:
 
12    (30 ILCS 105/6z-27)
13    Sec. 6z-27. All moneys in the Audit Expense Fund shall be
14transferred, appropriated and used only for the purposes
15authorized by, and subject to the limitations and conditions
16prescribed by, the State Auditing Act.
17    Within 30 days after the effective date of this amendatory
18Act of the 101st General Assembly, the State Comptroller shall
19order transferred and the State Treasurer shall transfer from
20the following funds moneys in the specified amounts for deposit
21into the Audit Expense Fund:
22Aggregate Operations Regulatory Fund......................806
23Agricultural Premium Fund..............................21,601
24Anna Veterans Home Fund................................14,618

 

 

10100HB0357sam001- 102 -LRB101 05160 JWD 72447 a

1Appraisal Administration Fund...........................4,086
2Attorney General Court Ordered and Voluntary Compliance
3    Payment Projects Fund..............................17,446
4Attorney General Whistleblower Reward and Protection Fund.7,344
5Bank and Trust Company Fund............................87,912
6Brownfields Redevelopment Fund............................550
7Capital Development Board Revolving Fund................1,724
8Care Provider Fund for Persons with a Developmental
9    Disability..........................................5,445
10CDLIS/AAMVAnet/NMVTIS Trust Fund........................1,770
11Cemetery Oversight Licensing and Disciplinary Fund......4,432
12Chicago State University Education Improvement Fund.....5,211
13Child Support Administrative Fund.......................3,088
14Clean Air Act Permit Fund...............................6,766
15Coal Technology Development Assistance Fund............11,280
16Commitment to Human Services Fund.....................103,833
17Common School Fund....................................411,164
18Community Mental Health Medicaid Trust Fund............10,138
19Community Water Supply Laboratory Fund....................548
20Corporate Franchise Tax Refund Fund.......................751
21Credit Union Fund......................................19,740
22Cycle Rider Safety Training Fund..........................982
23DCFS Children's Services Fund.........................273,107
24Department of Business Services Special
25    Operations Fund.....................................4,386
26Department of Corrections Reimbursement and

 

 

10100HB0357sam001- 103 -LRB101 05160 JWD 72447 a

1    Education Fund.....................................36,230
2Department of Human Services Community Services Fund....4,757
3Design Professionals Administration and
4    Investigation Fund..................................5,198
5Downstate Public Transportation Fund...................42,630
6Downstate Transit Improvement Fund......................1,807
7Drivers Education Fund..................................1,351
8Drug Rebate Fund.......................................21,955
9Drug Treatment Fund.......................................508
10Education Assistance Fund...........................1,901,464
11Environmental Protection Permit and Inspection Fund.....5,397
12Estate Tax Refund Fund....................................637
13Facilities Management Revolving Fund...................13,775
14Fair and Exposition Fund..................................863
15Federal High Speed Rail Trust Fund......................9,230
16Federal Workforce Training Fund.......................208,014
17Feed Control Fund.......................................1,319
18Fertilizer Control Fund.................................1,247
19Fire Prevention Fund....................................3,876
20Fund for the Advancement of Education..................46,221
21General Professions Dedicated Fund.....................26,266
22General Revenue Fund...............................17,653,153
23Grade Crossing Protection Fund..........................3,737
24Hazardous Waste Fund....................................3,625
25Health and Human Services Medicaid Trust Fund...........5,263
26Healthcare Provider Relief Fund.......................115,415

 

 

10100HB0357sam001- 104 -LRB101 05160 JWD 72447 a

1Horse Racing Fund.....................................184,337
2Hospital Provider Fund.................................62,701
3Illinois Affordable Housing Trust Fund..................7,103
4Illinois Charity Bureau Fund............................2,108
5Illinois Clean Water Fund...............................8,679
6Illinois Forestry Development Fund......................6,189
7Illinois Gaming Law Enforcement Fund....................1,277
8Illinois Power Agency Operations Fund..................43,568
9Illinois State Dental Disciplinary Fund.................4,344
10Illinois State Fair Fund................................5,690
11Illinois State Medical Disciplinary Fund...............20,283
12Illinois State Pharmacy Disciplinary Fund...............9,856
13Illinois Veterans Assistance Fund.......................2,494
14Illinois Workers' Compensation Commission Operations Fund.2,896
15IMSA Income Fund........................................8,012
16Income Tax Refund Fund................................152,206
17Insurance Financial Regulation Fund...................104,597
18Insurance Premium Tax Refund Fund.......................9,901
19Insurance Producer Administration Fund................105,702
20International Tourism Fund..............................7,000
21LaSalle Veterans Home Fund.............................31,489
22LEADS Maintenance Fund....................................607
23Live and Learn Fund.....................................8,302
24Local Government Distributive Fund....................102,508
25Local Tourism Fund.....................................28,421
26Long-Term Care Provider Fund............................7,140

 

 

10100HB0357sam001- 105 -LRB101 05160 JWD 72447 a

1Manteno Veterans Home Fund.............................47,417
2Medical Interagency Program Fund..........................669
3Mental Health Fund......................................7,492
4Monitoring Device Driving Permit Administration Fee Fund..762
5Motor Carrier Safety Inspection Fund....................1,114
6Motor Fuel Tax Fund...................................141,788
7Motor Vehicle License Plate Fund........................5,366
8Nursing Dedicated and Professional Fund................10,746
9Open Space Lands Acquisition and Development Fund......25,584
10Optometric Licensing and Disciplinary Board Fund........1,099
11Partners for Conservation Fund.........................20,187
12Pawnbroker Regulation Fund..............................1,072
13Personal Property Tax Replacement Fund.................88,655
14Pesticide Control Fund..................................5,617
15Professional Services Fund..............................2,795
16Professions Indirect Cost Fund........................180,536
17Public Pension Regulation Fund..........................8,434
18Public Transportation Fund.............................97,777
19Quincy Veterans Home Fund..............................57,745
20Real Estate License Administration Fund................32,015
21Regional Transportation Authority Occupation
22    and Use Tax Replacement Fund........................3,123
23Registered Certified Public Accountants' Administration and
24    Disciplinary Fund...................................2,560
25Renewable Energy Resources Trust Fund.....................797
26Rental Housing Support Program Fund.......................949

 

 

10100HB0357sam001- 106 -LRB101 05160 JWD 72447 a

1Residential Finance Regulatory Fund....................20,349
2Road Fund.............................................557,727
3Roadside Memorial Fund....................................582
4Salmon Fund...............................................548
5Savings Bank Regulatory Fund............................2,100
6School Infrastructure Fund.............................18,703
7Secretary of State DUI Administration Fund................867
8Secretary of State Identification Security and Theft
9Prevention Fund.........................................4,660
10Secretary of State Special License Plate Fund...........1,772
11Secretary of State Special Services Fund................7,839
12Securities Audit and Enforcement Fund...................2,879
13Small Business Environmental Assistance Fund..............588
14Solid Waste Management Fund.............................7,389
15Special Education Medicaid Matching Fund................3,388
16State and Local Sales Tax Reform Fund...................6,573
17State Asset Forfeiture Fund.............................1,213
18State Construction Account Fund.......................129,461
19State Crime Laboratory Fund.............................2,462
20State Gaming Fund.....................................188,862
21State Garage Revolving Fund.............................4,303
22State Lottery Fund....................................145,905
23State Offender DNA Identification System Fund...........1,075
24State Pensions Fund...................................500,000
25State Police DUI Fund.....................................839
26State Police Firearm Services Fund......................4,981

 

 

10100HB0357sam001- 107 -LRB101 05160 JWD 72447 a

1State Police Services Fund.............................11,660
2State Police Vehicle Fund...............................5,514
3State Police Whistleblower Reward and Protection Fund...2,822
4State Small Business Credit Initiative Fund............15,061
5Subtitle D Management Fund..............................1,067
6Supplemental Low-Income Energy Assistance Fund.........68,016
7Tax Compliance and Administration Fund..................4,713
8Technology Management Revolving Fund..................257,409
9Tobacco Settlement Recovery Fund........................4,825
10Tourism Promotion Fund.................................66,211
11Traffic and Criminal Conviction Surcharge Fund........226,070
12Underground Storage Tank Fund..........................19,110
13University of Illinois Hospital Services Fund...........3,813
14Vehicle Inspection Fund.................................9,673
15Violent Crime Victims Assistance Fund..................12,233
16Weights and Measures Fund...............................5,245
17Working Capital Revolving Fund.........................27,245
18Agricultural Premium Fund.............................152,228
19Assisted Living and Shared Housing Regulatory Fund.....2,549
20Care Provider Fund for Persons with a
21    Developmental Disability...........................14,212
22CDLIS/AAMVAnet/NMVTIS Trust Fund........................5,031
23Chicago State University Education Improvement Fund.....4,036
24Child Support Administrative Fund.......................5,843
25Clean Air Act Permit Fund................................980
26Common School Fund....................................238,911

 

 

10100HB0357sam001- 108 -LRB101 05160 JWD 72447 a

1Community Mental Health Medicaid Trust Fund............23,615
2Corporate Franchise Tax Refund Fund....................3,294
3Death Certificate Surcharge Fund.......................4,790
4Death Penalty Abolition Fund...........................6,142
5Department of Business Services Special
6    Operations Fund....................................11,370
7Department of Human Services Community
8    Services Fund......................................11,733
9Downstate Public Transportation Fund...................12,268
10Driver Services Administration Fund.....................1,272
11Drug Rebate Fund.......................................41,241
12Drug Treatment Fund.....................................1,530
13Drunk and Drugged Driving Prevention Fund................790
14Education Assistance Fund...........................1,332,369
15Electronic Health Record Incentive Fund.................2,575
16Emergency Public Health Fund...........................9,383
17EMS Assistance Fund....................................1,925
18Environmental Protection Permit and Inspection Fund......733
19Estate Tax Refund Fund.................................1,877
20Facilities Management Revolving Fund...................19,625
21Facility Licensing Fund................................2,411
22Fair and Exposition Fund................................4,698
23Federal Financing Cost Reimbursement Fund................649
24Federal High Speed Rail Trust Fund.....................14,092
25Feed Control Fund.......................................8,112
26Fertilizer Control Fund.................................6,898

 

 

10100HB0357sam001- 109 -LRB101 05160 JWD 72447 a

1Fire Prevention Fund....................................3,706
2Food and Drug Safety Fund..............................4,068
3Fund for the Advancement of Education..................14,680
4General Professions Dedicated Fund......................3,102
5General Revenue Fund...............................17,653,153
6Grade Crossing Protection Fund..........................1,483
7Grant Accountability and Transparency Fund...............594
8Hazardous Waste Fund.....................................633
9Health and Human Services Medicaid Trust Fund...........9,399
10Health Facility Plan Review Fund.......................3,521
11Healthcare Provider Relief Fund.......................230,920
12Healthy Smiles Fund......................................892
13Home Care Services Agency Licensure Fund...............3,582
14Hospital Licensure Fund................................1,946
15Hospital Provider Fund................................115,090
16ICJIA Violence Prevention Fund.........................2,023
17Illinois Affordable Housing Trust Fund..................7,306
18Illinois Clean Water Fund..............................1,177
19Illinois Health Facilities Planning Fund...............4,047
20Illinois School Asbestos Abatement Fund................1,150
21Illinois Standardbred Breeders Fund...................12,452
22Illinois State Fair Fund...............................29,588
23Illinois Thoroughbred Breeders Fund...................19,485
24Illinois Veterans' Rehabilitation Fund..................1,187
25Illinois Workers' Compensation Commission
26    Operations Fund...................................206,564

 

 

10100HB0357sam001- 110 -LRB101 05160 JWD 72447 a

1IMSA Income Fund........................................7,646
2Income Tax Refund Fund.................................55,081
3Lead Poisoning Screening, Prevention, and
4    Abatement Fund.....................................7,730
5Live and Learn Fund....................................21,306
6Lobbyist Registration Administration Fund...............1,088
7Local Government Distributive Fund.....................31,539
8Long-Term Care Monitor/Receiver Fund..................54,094
9Long-Term Care Provider Fund...........................20,649
10Mandatory Arbitration Fund.............................2,225
11Medical Interagency Program Fund........................1,948
12Medical Special Purposes Trust Fund....................2,073
13Mental Health Fund.....................................15,458
14Metabolic Screening and Treatment Fund................44,251
15Monitoring Device Driving Permit
16    Administration Fee Fund.............................1,082
17Motor Fuel Tax Fund....................................41,504
18Motor Vehicle License Plate Fund.......................14,732
19Motor Vehicle Theft Prevention and Insurance
20    Verification Trust Fund.......645
21Nursing Dedicated and Professional Fund.................3,690
22Open Space Lands Acquisition and Development Fund........943
23Partners for Conservation Fund.........................43,490
24Personal Property Tax
25    Replacement Fund..................................100,416
26Pesticide Control Fund.................................34,045

 

 

10100HB0357sam001- 111 -LRB101 05160 JWD 72447 a

1Plumbing Licensure and Program Fund....................4,005
2Professional Services Fund..............................3,806
3Public Health Laboratory Services Revolving Fund.......7,750
4Public Transportation Fund.............................31,285
5Renewable Energy Resources Trust Fund.................10,947
6Regional Transportation Authority Occupation and
7    Use Tax Replacement Fund..............................898
8Rental Housing Support Program Fund.......................503
9Road Fund.............................................215,480
10School Infrastructure Fund.............................15,933
11Secretary of State DUI Administration Fund..............1,980
12Secretary of State Identification Security and Theft
13    Prevention Fund....................................12,530
14Secretary of State Special License Plate Fund...........3,274
15Secretary of State Special Services Fund...............18,638
16Securities Audit and Enforcement Fund...................7,900
17Solid Waste Management Fund..............................959
18Special Education Medicaid Matching Fund................7,016
19State and Local Sales Tax Reform Fund...................2,022
20State Construction Account Fund........................33,539
21State Gaming Fund......................................83,992
22State Garage Revolving Fund.............................5,770
23State Lottery Fund....................................487,256
24State Pensions Fund...................................500,000
25State Treasurer's Bank Services Trust Fund...............625
26Supreme Court Special Purposes Fund....................3,879

 

 

10100HB0357sam001- 112 -LRB101 05160 JWD 72447 a

1Tattoo and Body Piercing Establishment
2    Registration Fund....................................706
3Tax Compliance and Administration Fund..................1,490
4Tobacco Settlement Recovery Fund.......................34,105
5Trauma Center Fund....................................10,783
6Underground Storage Tank Fund..........................2,737
7University of Illinois Hospital Services Fund...........4,602
8The Vehicle Inspection Fund.............................4,243
9Weights and Measures Fund..............................27,517
10    Notwithstanding any provision of the law to the contrary,
11the General Assembly hereby authorizes the use of such funds
12for the purposes set forth in this Section.
13    These provisions do not apply to funds classified by the
14Comptroller as federal trust funds or State trust funds. The
15Audit Expense Fund may receive transfers from those trust funds
16only as directed herein, except where prohibited by the terms
17of the trust fund agreement. The Auditor General shall notify
18the trustees of those funds of the estimated cost of the audit
19to be incurred under the Illinois State Auditing Act for the
20fund. The trustees of those funds shall direct the State
21Comptroller and Treasurer to transfer the estimated amount to
22the Audit Expense Fund.
23    The Auditor General may bill entities that are not subject
24to the above transfer provisions, including private entities,
25related organizations and entities whose funds are
26locally-held, for the cost of audits, studies, and

 

 

10100HB0357sam001- 113 -LRB101 05160 JWD 72447 a

1investigations incurred on their behalf. Any revenues received
2under this provision shall be deposited into the Audit Expense
3Fund.
4    In the event that moneys on deposit in any fund are
5unavailable, by reason of deficiency or any other reason
6preventing their lawful transfer, the State Comptroller shall
7order transferred and the State Treasurer shall transfer the
8amount deficient or otherwise unavailable from the General
9Revenue Fund for deposit into the Audit Expense Fund.
10    On or before December 1, 1992, and each December 1
11thereafter, the Auditor General shall notify the Governor's
12Office of Management and Budget (formerly Bureau of the Budget)
13of the amount estimated to be necessary to pay for audits,
14studies, and investigations in accordance with the Illinois
15State Auditing Act during the next succeeding fiscal year for
16each State fund for which a transfer or reimbursement is
17anticipated.
18    Beginning with fiscal year 1994 and during each fiscal year
19thereafter, the Auditor General may direct the State
20Comptroller and Treasurer to transfer moneys from funds
21authorized by the General Assembly for that fund. In the event
22funds, including federal and State trust funds but excluding
23the General Revenue Fund, are transferred, during fiscal year
241994 and during each fiscal year thereafter, in excess of the
25amount to pay actual costs attributable to audits, studies, and
26investigations as permitted or required by the Illinois State

 

 

10100HB0357sam001- 114 -LRB101 05160 JWD 72447 a

1Auditing Act or specific action of the General Assembly, the
2Auditor General shall, on September 30, or as soon thereafter
3as is practicable, direct the State Comptroller and Treasurer
4to transfer the excess amount back to the fund from which it
5was originally transferred.
6(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
7101-10, eff. 6-5-19.)
 
8    Section 5-10. The Gifts and Grants to Government Act is
9amended by adding Section 5 as follows:
 
10    (30 ILCS 110/5 new)
11    Sec. 5. Lieutenant Governor's Grant Fund; additional
12purposes. In addition to any other deposits authorized by law,
13the Lieutenant Governor's Grant Fund may accept funds from any
14source, public or private, to be used for the purposes of such
15funds including administrative costs of the Lieutenant
16Governor's Office.
 
17    Section 5-15. The State Revenue Sharing Act is amended by
18changing Section 12 as follows:
 
19    (30 ILCS 115/12)  (from Ch. 85, par. 616)
20    Sec. 12. Personal Property Tax Replacement Fund. There is
21hereby created the Personal Property Tax Replacement Fund, a
22special fund in the State Treasury into which shall be paid all

 

 

10100HB0357sam001- 115 -LRB101 05160 JWD 72447 a

1revenue realized:
2        (a) all amounts realized from the additional personal
3    property tax replacement income tax imposed by subsections
4    (c) and (d) of Section 201 of the Illinois Income Tax Act,
5    except for those amounts deposited into the Income Tax
6    Refund Fund pursuant to subsection (c) of Section 901 of
7    the Illinois Income Tax Act; and
8        (b) all amounts realized from the additional personal
9    property replacement invested capital taxes imposed by
10    Section 2a.1 of the Messages Tax Act, Section 2a.1 of the
11    Gas Revenue Tax Act, Section 2a.1 of the Public Utilities
12    Revenue Act, and Section 3 of the Water Company Invested
13    Capital Tax Act, and amounts payable to the Department of
14    Revenue under the Telecommunications Infrastructure
15    Maintenance Fee Act.
16    As soon as may be after the end of each month, the
17Department of Revenue shall certify to the Treasurer and the
18Comptroller the amount of all refunds paid out of the General
19Revenue Fund through the preceding month on account of
20overpayment of liability on taxes paid into the Personal
21Property Tax Replacement Fund. Upon receipt of such
22certification, the Treasurer and the Comptroller shall
23transfer the amount so certified from the Personal Property Tax
24Replacement Fund into the General Revenue Fund.
25    The payments of revenue into the Personal Property Tax
26Replacement Fund shall be used exclusively for distribution to

 

 

10100HB0357sam001- 116 -LRB101 05160 JWD 72447 a

1taxing districts, regional offices and officials, and local
2officials as provided in this Section and in the School Code,
3payment of the ordinary and contingent expenses of the Property
4Tax Appeal Board, payment of the expenses of the Department of
5Revenue incurred in administering the collection and
6distribution of monies paid into the Personal Property Tax
7Replacement Fund and transfers due to refunds to taxpayers for
8overpayment of liability for taxes paid into the Personal
9Property Tax Replacement Fund.
10    In addition, moneys in the Personal Property Tax
11Replacement Fund may be used to pay any of the following: (i)
12salary, stipends, and additional compensation as provided by
13law for chief election clerks, county clerks, and county
14recorders; (ii) costs associated with regional offices of
15education and educational service centers; (iii)
16reimbursements payable by the State Board of Elections under
17Section 4-25, 5-35, 6-71, 13-10, 13-10a, or 13-11 of the
18Election Code; (iv) expenses of the Illinois Educational Labor
19Relations Board; and (v) salary, personal services, and
20additional compensation as provided by law for court reporters
21under the Court Reporters Act.
22    As soon as may be after June 26, 1980 (the effective date
23of Public Act 81-1255) this amendatory Act of 1980, the
24Department of Revenue shall certify to the Treasurer the amount
25of net replacement revenue paid into the General Revenue Fund
26prior to that effective date from the additional tax imposed by

 

 

10100HB0357sam001- 117 -LRB101 05160 JWD 72447 a

1Section 2a.1 of the Messages Tax Act; Section 2a.1 of the Gas
2Revenue Tax Act; Section 2a.1 of the Public Utilities Revenue
3Act; Section 3 of the Water Company Invested Capital Tax Act;
4amounts collected by the Department of Revenue under the
5Telecommunications Infrastructure Maintenance Fee Act; and the
6additional personal property tax replacement income tax
7imposed by the Illinois Income Tax Act, as amended by Public
8Act 81-1st Special Session-1. Net replacement revenue shall be
9defined as the total amount paid into and remaining in the
10General Revenue Fund as a result of those Acts minus the amount
11outstanding and obligated from the General Revenue Fund in
12state vouchers or warrants prior to June 26, 1980 (the
13effective date of Public Act 81-1255) this amendatory Act of
141980 as refunds to taxpayers for overpayment of liability under
15those Acts.
16    All interest earned by monies accumulated in the Personal
17Property Tax Replacement Fund shall be deposited in such Fund.
18All amounts allocated pursuant to this Section are appropriated
19on a continuing basis.
20    Prior to December 31, 1980, as soon as may be after the end
21of each quarter beginning with the quarter ending December 31,
221979, and on and after December 31, 1980, as soon as may be
23after January 1, March 1, April 1, May 1, July 1, August 1,
24October 1 and December 1 of each year, the Department of
25Revenue shall allocate to each taxing district as defined in
26Section 1-150 of the Property Tax Code, in accordance with the

 

 

10100HB0357sam001- 118 -LRB101 05160 JWD 72447 a

1provisions of paragraph (2) of this Section the portion of the
2funds held in the Personal Property Tax Replacement Fund which
3is required to be distributed, as provided in paragraph (1),
4for each quarter. Provided, however, under no circumstances
5shall any taxing district during each of the first two years of
6distribution of the taxes imposed by Public Act 81-1st Special
7Session-1 this amendatory Act of 1979 be entitled to an annual
8allocation which is less than the funds such taxing district
9collected from the 1978 personal property tax. Provided further
10that under no circumstances shall any taxing district during
11the third year of distribution of the taxes imposed by Public
12Act 81-1st Special Session-1 this amendatory Act of 1979
13receive less than 60% of the funds such taxing district
14collected from the 1978 personal property tax. In the event
15that the total of the allocations made as above provided for
16all taxing districts, during either of such 3 years, exceeds
17the amount available for distribution the allocation of each
18taxing district shall be proportionately reduced. Except as
19provided in Section 13 of this Act, the Department shall then
20certify, pursuant to appropriation, such allocations to the
21State Comptroller who shall pay over to the several taxing
22districts the respective amounts allocated to them.
23    Any township which receives an allocation based in whole or
24in part upon personal property taxes which it levied pursuant
25to Section 6-507 or 6-512 of the Illinois Highway Code and
26which was previously required to be paid over to a municipality

 

 

10100HB0357sam001- 119 -LRB101 05160 JWD 72447 a

1shall immediately pay over to that municipality a proportionate
2share of the personal property replacement funds which such
3township receives.
4    Any municipality or township, other than a municipality
5with a population in excess of 500,000, which receives an
6allocation based in whole or in part on personal property taxes
7which it levied pursuant to Sections 3-1, 3-4 and 3-6 of the
8Illinois Local Library Act and which was previously required to
9be paid over to a public library shall immediately pay over to
10that library a proportionate share of the personal property tax
11replacement funds which such municipality or township
12receives; provided that if such a public library has converted
13to a library organized under The Illinois Public Library
14District Act, regardless of whether such conversion has
15occurred on, after or before January 1, 1988, such
16proportionate share shall be immediately paid over to the
17library district which maintains and operates the library.
18However, any library that has converted prior to January 1,
191988, and which hitherto has not received the personal property
20tax replacement funds, shall receive such funds commencing on
21January 1, 1988.
22    Any township which receives an allocation based in whole or
23in part on personal property taxes which it levied pursuant to
24Section 1c of the Public Graveyards Act and which taxes were
25previously required to be paid over to or used for such public
26cemetery or cemeteries shall immediately pay over to or use for

 

 

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1such public cemetery or cemeteries a proportionate share of the
2personal property tax replacement funds which the township
3receives.
4    Any taxing district which receives an allocation based in
5whole or in part upon personal property taxes which it levied
6for another governmental body or school district in Cook County
7in 1976 or for another governmental body or school district in
8the remainder of the State in 1977 shall immediately pay over
9to that governmental body or school district the amount of
10personal property replacement funds which such governmental
11body or school district would receive directly under the
12provisions of paragraph (2) of this Section, had it levied its
13own taxes.
14        (1) The portion of the Personal Property Tax
15    Replacement Fund required to be distributed as of the time
16    allocation is required to be made shall be the amount
17    available in such Fund as of the time allocation is
18    required to be made.
19        The amount available for distribution shall be the
20    total amount in the fund at such time minus the necessary
21    administrative and other authorized expenses as limited by
22    the appropriation and the amount determined by: (a) $2.8
23    million for fiscal year 1981; (b) for fiscal year 1982,
24    .54% of the funds distributed from the fund during the
25    preceding fiscal year; (c) for fiscal year 1983 through
26    fiscal year 1988, .54% of the funds distributed from the

 

 

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1    fund during the preceding fiscal year less .02% of such
2    fund for fiscal year 1983 and less .02% of such funds for
3    each fiscal year thereafter; (d) for fiscal year 1989
4    through fiscal year 2011 no more than 105% of the actual
5    administrative expenses of the prior fiscal year; (e) for
6    fiscal year 2012 and beyond, a sufficient amount to pay (i)
7    stipends, additional compensation, salary reimbursements,
8    and other amounts directed to be paid out of this Fund for
9    local officials as authorized or required by statute and
10    (ii) the ordinary and contingent expenses of the Property
11    Tax Appeal Board and the expenses of the Department of
12    Revenue incurred in administering the collection and
13    distribution of moneys paid into the Fund; (f) for fiscal
14    years 2012 and 2013 only, a sufficient amount to pay
15    stipends, additional compensation, salary reimbursements,
16    and other amounts directed to be paid out of this Fund for
17    regional offices and officials as authorized or required by
18    statute; or (g) for fiscal years 2018 through 2021 2020
19    only, a sufficient amount to pay amounts directed to be
20    paid out of this Fund for public community college base
21    operating grants and local health protection grants to
22    certified local health departments as authorized or
23    required by appropriation or statute. Such portion of the
24    fund shall be determined after the transfer into the
25    General Revenue Fund due to refunds, if any, paid from the
26    General Revenue Fund during the preceding quarter. If at

 

 

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1    any time, for any reason, there is insufficient amount in
2    the Personal Property Tax Replacement Fund for payments for
3    regional offices and officials or local officials or
4    payment of costs of administration or for transfers due to
5    refunds at the end of any particular month, the amount of
6    such insufficiency shall be carried over for the purposes
7    of payments for regional offices and officials, local
8    officials, transfers into the General Revenue Fund, and
9    costs of administration to the following month or months.
10    Net replacement revenue held, and defined above, shall be
11    transferred by the Treasurer and Comptroller to the
12    Personal Property Tax Replacement Fund within 10 days of
13    such certification.
14        (2) Each quarterly allocation shall first be
15    apportioned in the following manner: 51.65% for taxing
16    districts in Cook County and 48.35% for taxing districts in
17    the remainder of the State.
18    The Personal Property Replacement Ratio of each taxing
19district outside Cook County shall be the ratio which the Tax
20Base of that taxing district bears to the Downstate Tax Base.
21The Tax Base of each taxing district outside of Cook County is
22the personal property tax collections for that taxing district
23for the 1977 tax year. The Downstate Tax Base is the personal
24property tax collections for all taxing districts in the State
25outside of Cook County for the 1977 tax year. The Department of
26Revenue shall have authority to review for accuracy and

 

 

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1completeness the personal property tax collections for each
2taxing district outside Cook County for the 1977 tax year.
3    The Personal Property Replacement Ratio of each Cook County
4taxing district shall be the ratio which the Tax Base of that
5taxing district bears to the Cook County Tax Base. The Tax Base
6of each Cook County taxing district is the personal property
7tax collections for that taxing district for the 1976 tax year.
8The Cook County Tax Base is the personal property tax
9collections for all taxing districts in Cook County for the
101976 tax year. The Department of Revenue shall have authority
11to review for accuracy and completeness the personal property
12tax collections for each taxing district within Cook County for
13the 1976 tax year.
14    For all purposes of this Section 12, amounts paid to a
15taxing district for such tax years as may be applicable by a
16foreign corporation under the provisions of Section 7-202 of
17the Public Utilities Act, as amended, shall be deemed to be
18personal property taxes collected by such taxing district for
19such tax years as may be applicable. The Director shall
20determine from the Illinois Commerce Commission, for any tax
21year as may be applicable, the amounts so paid by any such
22foreign corporation to any and all taxing districts. The
23Illinois Commerce Commission shall furnish such information to
24the Director. For all purposes of this Section 12, the Director
25shall deem such amounts to be collected personal property taxes
26of each such taxing district for the applicable tax year or

 

 

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1years.
2    Taxing districts located both in Cook County and in one or
3more other counties shall receive both a Cook County allocation
4and a Downstate allocation determined in the same way as all
5other taxing districts.
6    If any taxing district in existence on July 1, 1979 ceases
7to exist, or discontinues its operations, its Tax Base shall
8thereafter be deemed to be zero. If the powers, duties and
9obligations of the discontinued taxing district are assumed by
10another taxing district, the Tax Base of the discontinued
11taxing district shall be added to the Tax Base of the taxing
12district assuming such powers, duties and obligations.
13    If two or more taxing districts in existence on July 1,
141979, or a successor or successors thereto shall consolidate
15into one taxing district, the Tax Base of such consolidated
16taxing district shall be the sum of the Tax Bases of each of
17the taxing districts which have consolidated.
18    If a single taxing district in existence on July 1, 1979,
19or a successor or successors thereto shall be divided into two
20or more separate taxing districts, the tax base of the taxing
21district so divided shall be allocated to each of the resulting
22taxing districts in proportion to the then current equalized
23assessed value of each resulting taxing district.
24    If a portion of the territory of a taxing district is
25disconnected and annexed to another taxing district of the same
26type, the Tax Base of the taxing district from which

 

 

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1disconnection was made shall be reduced in proportion to the
2then current equalized assessed value of the disconnected
3territory as compared with the then current equalized assessed
4value within the entire territory of the taxing district prior
5to disconnection, and the amount of such reduction shall be
6added to the Tax Base of the taxing district to which
7annexation is made.
8    If a community college district is created after July 1,
91979, beginning on January 1, 1996 (the effective date of
10Public Act 89-327) this amendatory Act of 1995, its Tax Base
11shall be 3.5% of the sum of the personal property tax collected
12for the 1977 tax year within the territorial jurisdiction of
13the district.
14    The amounts allocated and paid to taxing districts pursuant
15to the provisions of Public Act 81-1st Special Session-1 this
16amendatory Act of 1979 shall be deemed to be substitute
17revenues for the revenues derived from taxes imposed on
18personal property pursuant to the provisions of the "Revenue
19Act of 1939" or "An Act for the assessment and taxation of
20private car line companies", approved July 22, 1943, as
21amended, or Section 414 of the Illinois Insurance Code, prior
22to the abolition of such taxes and shall be used for the same
23purposes as the revenues derived from ad valorem taxes on real
24estate.
25    Monies received by any taxing districts from the Personal
26Property Tax Replacement Fund shall be first applied toward

 

 

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1payment of the proportionate amount of debt service which was
2previously levied and collected from extensions against
3personal property on bonds outstanding as of December 31, 1978
4and next applied toward payment of the proportionate share of
5the pension or retirement obligations of the taxing district
6which were previously levied and collected from extensions
7against personal property. For each such outstanding bond
8issue, the County Clerk shall determine the percentage of the
9debt service which was collected from extensions against real
10estate in the taxing district for 1978 taxes payable in 1979,
11as related to the total amount of such levies and collections
12from extensions against both real and personal property. For
131979 and subsequent years' taxes, the County Clerk shall levy
14and extend taxes against the real estate of each taxing
15district which will yield the said percentage or percentages of
16the debt service on such outstanding bonds. The balance of the
17amount necessary to fully pay such debt service shall
18constitute a first and prior lien upon the monies received by
19each such taxing district through the Personal Property Tax
20Replacement Fund and shall be first applied or set aside for
21such purpose. In counties having fewer than 3,000,000
22inhabitants, the amendments to this paragraph as made by Public
23Act 81-1255 this amendatory Act of 1980 shall be first
24applicable to 1980 taxes to be collected in 1981.
25(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
26101-10, eff. 6-5-19.)
 

 

 

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1    Section 5-20. The Agricultural Fair Act is amended by
2changing Section 16 as follows:
 
3    (30 ILCS 120/16)  (from Ch. 85, par. 666)
4    Sec. 16. Agricultural education. Agricultural Education
5Section Fairs, which shall not be located in more than 25
6sections, shall be organized and conducted under the
7supervision of the Department. The Department shall designate
8the sections of the State for Agricultural Education Fairs.
9These fairs shall participate in an appropriation at a rate
10designated by the Bureau that is in compliance with the current
11year's appropriation for each section holding an Agricultural
12Education Section Fair or Fairs during the current year.
13    Such monies are to be paid as premiums awarded to
14agricultural education students exhibiting livestock or
15agricultural products at the fair or fairs in the section in
16which the student resides. No premium shall be duplicated for
17any particular exhibition of livestock or agricultural
18products in the fair or fairs held in any one section.
19    Within 30 days after the close of the fair, a section fair
20manager as designated by the Department shall certify to the
21Department under oath on forms furnished by the Department a
22detailed report of premium awards showing all premiums awarded
23to agricultural education students at that fair. Warrants shall
24be issued by the State Comptroller payable to the agricultural

 

 

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1education teacher or teachers on vouchers certified by the
2Department.
3    If after all approved claims are paid there remains any
4amount of the appropriation, the remaining portion shall be
5distributed equally among the participating agricultural
6education section fairs to be expended for the purposes set
7forth in this Section. A fiscal accounting of the expenditure
8of funds distributed under this paragraph shall be filed with
9the Department by each participating fair not later than one
10year after the date of its receipt of such funds.
11    For State fiscal year 2020 only, any section unable to hold
12an Agricultural Education Section Fair or Fairs shall receive
13all funds appropriated, at the rate designated by the Bureau of
14County Fairs, for the purpose of issuing premiums awarded to
15agricultural education students. Warrants shall be issued by
16the State Comptroller payable to the agricultural education
17teacher or teachers on vouchers certified by the Department.
18(Source: P.A. 94-261, eff. 1-1-06.)
 
19    Section 5-25. The Public Use Trust Act is amended by
20changing Section 2 as follows:
 
21    (30 ILCS 160/2)  (from Ch. 127, par. 4002)
22    Sec. 2. (a) The Department of Agriculture, and the
23Department of Natural Resources, and the Abraham Lincoln
24Presidential Library and Museum have the power to enter into a

 

 

10100HB0357sam001- 129 -LRB101 05160 JWD 72447 a

1trust agreement with a person or group of persons under which
2the State agency may receive or collect money or other property
3from the person or group of persons and may expend such money
4or property solely for a public purpose within the powers and
5duties of that State agency and stated in the trust agreement.
6The State agency shall be the trustee under any such trust
7agreement.
8    (b) Money or property received under a trust agreement
9shall not be deposited in the State treasury and is not subject
10to appropriation by the General Assembly, but shall be held and
11invested by the trustee separate and apart from the State
12treasury. The trustee shall invest money or property received
13under a trust agreement as provided for trustees under the
14Trusts and Trustees Act or as otherwise provided in the trust
15agreement.
16    (c) The trustee shall maintain detailed records of all
17receipts and disbursements in the same manner as required for
18trustees under the Trusts and Trustees Act. The trustee shall
19provide an annual accounting of all receipts, disbursements,
20and inventory to all donors to the trust and the Auditor
21General. The annual accounting shall be made available to any
22member of the public upon request.
23(Source: P.A. 100-695, eff. 8-3-18.).
 
24    Section 5-30. The Illinois Coal Technology Development
25Assistance Act is amended by changing Section 3 as follows:
 

 

 

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1    (30 ILCS 730/3)  (from Ch. 96 1/2, par. 8203)
2    Sec. 3. Transfers to Coal Technology Development
3Assistance Fund.
4    (a) As soon as may be practicable after the first day of
5each month, the Department of Revenue shall certify to the
6Treasurer an amount equal to 1/64 of the revenue realized from
7the tax imposed by the Electricity Excise Tax Law, Section 2 of
8the Public Utilities Revenue Act, Section 2 of the Messages Tax
9Act, and Section 2 of the Gas Revenue Tax Act, during the
10preceding month. Upon receipt of the certification, the
11Treasurer shall transfer the amount shown on such certification
12from the General Revenue Fund to the Coal Technology
13Development Assistance Fund, which is hereby created as a
14special fund in the State treasury, except that no transfer
15shall be made in any month in which the Fund has reached the
16following balance:
17        (1) (Blank).
18        (2) (Blank).
19        (3) (Blank).
20        (4) (Blank).
21        (5) (Blank).
22        (6) Expect as otherwise provided in subsection (b),
23    during fiscal year 2006 and each fiscal year thereafter, an
24    amount equal to the sum of $10,000,000 plus additional
25    moneys deposited into the Coal Technology Development

 

 

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1    Assistance Fund from the Renewable Energy Resources and
2    Coal Technology Development Assistance Charge under
3    Section 6.5 of the Renewable Energy, Energy Efficiency, and
4    Coal Resources Development Law of 1997.
5    (b) During fiscal years 2019 through 2021 and 2020 only,
6the Treasurer shall make no transfers from the General Revenue
7Fund to the Coal Technology Development Assistance Fund.
8(Source: P.A. 100-587, eff. 6-4-18; 101-10, eff. 6-5-19.)
 
9    Section 5-35. The Downstate Public Transportation Act is
10amended by changing Section 2-3 as follows:
 
11    (30 ILCS 740/2-3)  (from Ch. 111 2/3, par. 663)
12    Sec. 2-3. (a) As soon as possible after the first day of
13each month, beginning July 1, 1984, upon certification of the
14Department of Revenue, the Comptroller shall order
15transferred, and the Treasurer shall transfer, from the General
16Revenue Fund to a special fund in the State Treasury which is
17hereby created, to be known as the Downstate Public
18Transportation Fund, an amount equal to 2/32 (beginning July 1,
192005, 3/32) of the net revenue realized from the Retailers'
20Occupation Tax Act, the Service Occupation Tax Act, the Use Tax
21Act, and the Service Use Tax Act from persons incurring
22municipal or county retailers' or service occupation tax
23liability for the benefit of any municipality or county located
24wholly within the boundaries of each participant, other than

 

 

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1any Metro-East Transit District participant certified pursuant
2to subsection (c) of this Section during the preceding month,
3except that the Department shall pay into the Downstate Public
4Transportation Fund 2/32 (beginning July 1, 2005, 3/32) of 80%
5of the net revenue realized under the State tax Acts named
6above within any municipality or county located wholly within
7the boundaries of each participant, other than any Metro-East
8participant, for tax periods beginning on or after January 1,
91990. Net revenue realized for a month shall be the revenue
10collected by the State pursuant to such Acts during the
11previous month from persons incurring municipal or county
12retailers' or service occupation tax liability for the benefit
13of any municipality or county located wholly within the
14boundaries of a participant, less the amount paid out during
15that same month as refunds or credit memoranda to taxpayers for
16overpayment of liability under such Acts for the benefit of any
17municipality or county located wholly within the boundaries of
18a participant.
19    Notwithstanding any provision of law to the contrary,
20beginning on July 6, 2017 (the effective date of Public Act
21100-23), those amounts required under this subsection (a) to be
22transferred by the Treasurer into the Downstate Public
23Transportation Fund from the General Revenue Fund shall be
24directly deposited into the Downstate Public Transportation
25Fund as the revenues are realized from the taxes indicated.
26    (b) As soon as possible after the first day of each month,

 

 

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1beginning July 1, 1989, upon certification of the Department of
2Revenue, the Comptroller shall order transferred, and the
3Treasurer shall transfer, from the General Revenue Fund to a
4special fund in the State Treasury which is hereby created, to
5be known as the Metro-East Public Transportation Fund, an
6amount equal to 2/32 of the net revenue realized, as above,
7from within the boundaries of Madison, Monroe, and St. Clair
8Counties, except that the Department shall pay into the
9Metro-East Public Transportation Fund 2/32 of 80% of the net
10revenue realized under the State tax Acts specified in
11subsection (a) of this Section within the boundaries of
12Madison, Monroe and St. Clair Counties for tax periods
13beginning on or after January 1, 1990. A local match equivalent
14to an amount which could be raised by a tax levy at the rate of
15.05% on the assessed value of property within the boundaries of
16Madison County is required annually to cause a total of 2/32 of
17the net revenue to be deposited in the Metro-East Public
18Transportation Fund. Failure to raise the required local match
19annually shall result in only 1/32 being deposited into the
20Metro-East Public Transportation Fund after July 1, 1989, or
211/32 of 80% of the net revenue realized for tax periods
22beginning on or after January 1, 1990.
23    (b-5) As soon as possible after the first day of each
24month, beginning July 1, 2005, upon certification of the
25Department of Revenue, the Comptroller shall order
26transferred, and the Treasurer shall transfer, from the General

 

 

10100HB0357sam001- 134 -LRB101 05160 JWD 72447 a

1Revenue Fund to the Downstate Public Transportation Fund, an
2amount equal to 3/32 of 80% of the net revenue realized from
3within the boundaries of Monroe and St. Clair Counties under
4the State Tax Acts specified in subsection (a) of this Section
5and provided further that, beginning July 1, 2005, the
6provisions of subsection (b) shall no longer apply with respect
7to such tax receipts from Monroe and St. Clair Counties.
8    Notwithstanding any provision of law to the contrary,
9beginning on July 6, 2017 (the effective date of Public Act
10100-23), those amounts required under this subsection (b-5) to
11be transferred by the Treasurer into the Downstate Public
12Transportation Fund from the General Revenue Fund shall be
13directly deposited into the Downstate Public Transportation
14Fund as the revenues are realized from the taxes indicated.
15    (b-6) As soon as possible after the first day of each
16month, beginning July 1, 2008, upon certification by the
17Department of Revenue, the Comptroller shall order transferred
18and the Treasurer shall transfer, from the General Revenue Fund
19to the Downstate Public Transportation Fund, an amount equal to
203/32 of 80% of the net revenue realized from within the
21boundaries of Madison County under the State Tax Acts specified
22in subsection (a) of this Section and provided further that,
23beginning July 1, 2008, the provisions of subsection (b) shall
24no longer apply with respect to such tax receipts from Madison
25County.
26    Notwithstanding any provision of law to the contrary,

 

 

10100HB0357sam001- 135 -LRB101 05160 JWD 72447 a

1beginning on July 6, 2017 (the effective date of Public Act
2100-23), those amounts required under this subsection (b-6) to
3be transferred by the Treasurer into the Downstate Public
4Transportation Fund from the General Revenue Fund shall be
5directly deposited into the Downstate Public Transportation
6Fund as the revenues are realized from the taxes indicated.
7    (b-7) Beginning July 1, 2018, notwithstanding the other
8provisions of this Section, instead of the Comptroller making
9monthly transfers from the General Revenue Fund to the
10Downstate Public Transportation Fund, the Department of
11Revenue shall deposit the designated fraction of the net
12revenue realized from collections under the Retailers'
13Occupation Tax Act, the Service Occupation Tax Act, the Use Tax
14Act, and the Service Use Tax Act directly into the Downstate
15Public Transportation Fund.
16    (c) The Department shall certify to the Department of
17Revenue the eligible participants under this Article and the
18territorial boundaries of such participants for the purposes of
19the Department of Revenue in subsections (a) and (b) of this
20Section.
21    (d) For the purposes of this Article, beginning in fiscal
22year 2009 the General Assembly shall appropriate an amount from
23the Downstate Public Transportation Fund equal to the sum total
24of funds projected to be paid to the participants pursuant to
25Section 2-7. If the General Assembly fails to make
26appropriations sufficient to cover the amounts projected to be

 

 

10100HB0357sam001- 136 -LRB101 05160 JWD 72447 a

1paid pursuant to Section 2-7, this Act shall constitute an
2irrevocable and continuing appropriation from the Downstate
3Public Transportation Fund of all amounts necessary for those
4purposes.
5    (e) (Blank).
6    (f) (Blank).
7    (g) (Blank).
8    (h) For State fiscal year 2020 only, notwithstanding any
9provision of law to the contrary, the total amount of revenue
10and deposits under this Section attributable to revenues
11realized during State fiscal year 2020 shall be reduced by 5%.
12    (i) For State fiscal year 2021 only, notwithstanding any
13provision of law to the contrary, the total amount of revenue
14and deposits under this Section attributable to revenues
15realized during State fiscal year 2021 shall be reduced by 5%.
16(Source: P.A. 100-23, eff. 7-6-17; 100-363, eff. 7-1-18;
17100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 101-10, eff.
186-5-19.)
 
19    Section 5-40. The Public Library Construction Act is
20amended by changing Section 15-10 as follows:
 
21    (30 ILCS 767/15-10)
22    Sec. 15-10. Grant awards. The Secretary of State is
23authorized to make grants to public libraries for public
24library construction projects with funds appropriated for that

 

 

10100HB0357sam001- 137 -LRB101 05160 JWD 72447 a

1purpose from the Build Illinois Bond Fund or the Capital
2Development Fund.
3(Source: P.A. 96-37, eff. 7-13-09.)
 
4
ARTICLE 10. REVENUES

 
5    Section 10-5. The Illinois Income Tax Act is amended by
6changing Section 901 as follows:
 
7    (35 ILCS 5/901)
8    (Text of Section before amendment by P.A. 101-8)
9    Sec. 901. Collection authority.
10    (a) In general. The Department shall collect the taxes
11imposed by this Act. The Department shall collect certified
12past due child support amounts under Section 2505-650 of the
13Department of Revenue Law of the Civil Administrative Code of
14Illinois. Except as provided in subsections (b), (c), (e), (f),
15(g), and (h) of this Section, money collected pursuant to
16subsections (a) and (b) of Section 201 of this Act shall be
17paid into the General Revenue Fund in the State treasury; money
18collected pursuant to subsections (c) and (d) of Section 201 of
19this Act shall be paid into the Personal Property Tax
20Replacement Fund, a special fund in the State Treasury; and
21money collected under Section 2505-650 of the Department of
22Revenue Law of the Civil Administrative Code of Illinois shall
23be paid into the Child Support Enforcement Trust Fund, a

 

 

10100HB0357sam001- 138 -LRB101 05160 JWD 72447 a

1special fund outside the State Treasury, or to the State
2Disbursement Unit established under Section 10-26 of the
3Illinois Public Aid Code, as directed by the Department of
4Healthcare and Family Services.
5    (b) Local Government Distributive Fund. Beginning August
61, 2017, the Treasurer shall transfer each month from the
7General Revenue Fund to the Local Government Distributive Fund
8an amount equal to the sum of (i) 6.06% (10% of the ratio of the
93% individual income tax rate prior to 2011 to the 4.95%
10individual income tax rate after July 1, 2017) of the net
11revenue realized from the tax imposed by subsections (a) and
12(b) of Section 201 of this Act upon individuals, trusts, and
13estates during the preceding month and (ii) 6.85% (10% of the
14ratio of the 4.8% corporate income tax rate prior to 2011 to
15the 7% corporate income tax rate after July 1, 2017) of the net
16revenue realized from the tax imposed by subsections (a) and
17(b) of Section 201 of this Act upon corporations during the
18preceding month. Net revenue realized for a month shall be
19defined as the revenue from the tax imposed by subsections (a)
20and (b) of Section 201 of this Act which is deposited in the
21General Revenue Fund, the Education Assistance Fund, the Income
22Tax Surcharge Local Government Distributive Fund, the Fund for
23the Advancement of Education, and the Commitment to Human
24Services Fund during the month minus the amount paid out of the
25General Revenue Fund in State warrants during that same month
26as refunds to taxpayers for overpayment of liability under the

 

 

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1tax imposed by subsections (a) and (b) of Section 201 of this
2Act.
3    Notwithstanding any provision of law to the contrary,
4beginning on July 6, 2017 (the effective date of Public Act
5100-23), those amounts required under this subsection (b) to be
6transferred by the Treasurer into the Local Government
7Distributive Fund from the General Revenue Fund shall be
8directly deposited into the Local Government Distributive Fund
9as the revenue is realized from the tax imposed by subsections
10(a) and (b) of Section 201 of this Act.
11    For State fiscal year 2020 only, notwithstanding any
12provision of law to the contrary, the total amount of revenue
13and deposits under this Section attributable to revenues
14realized during State fiscal year 2020 shall be reduced by 5%.
15    For State fiscal year 2021 only, notwithstanding any
16provision of law to the contrary, the total amount of revenue
17and deposits under this Section attributable to revenues
18realized during State fiscal year 2021 shall be reduced by 5%.
19    (c) Deposits Into Income Tax Refund Fund.
20        (1) Beginning on January 1, 1989 and thereafter, the
21    Department shall deposit a percentage of the amounts
22    collected pursuant to subsections (a) and (b)(1), (2), and
23    (3) of Section 201 of this Act into a fund in the State
24    treasury known as the Income Tax Refund Fund. Beginning
25    with State fiscal year 1990 and for each fiscal year
26    thereafter, the percentage deposited into the Income Tax

 

 

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1    Refund Fund during a fiscal year shall be the Annual
2    Percentage. For fiscal year 2011, the Annual Percentage
3    shall be 8.75%. For fiscal year 2012, the Annual Percentage
4    shall be 8.75%. For fiscal year 2013, the Annual Percentage
5    shall be 9.75%. For fiscal year 2014, the Annual Percentage
6    shall be 9.5%. For fiscal year 2015, the Annual Percentage
7    shall be 10%. For fiscal year 2018, the Annual Percentage
8    shall be 9.8%. For fiscal year 2019, the Annual Percentage
9    shall be 9.7%. For fiscal year 2020, the Annual Percentage
10    shall be 9.5%. For fiscal year 2021, the Annual Percentage
11    shall be 9%. For all other fiscal years, the Annual
12    Percentage shall be calculated as a fraction, the numerator
13    of which shall be the amount of refunds approved for
14    payment by the Department during the preceding fiscal year
15    as a result of overpayment of tax liability under
16    subsections (a) and (b)(1), (2), and (3) of Section 201 of
17    this Act plus the amount of such refunds remaining approved
18    but unpaid at the end of the preceding fiscal year, minus
19    the amounts transferred into the Income Tax Refund Fund
20    from the Tobacco Settlement Recovery Fund, and the
21    denominator of which shall be the amounts which will be
22    collected pursuant to subsections (a) and (b)(1), (2), and
23    (3) of Section 201 of this Act during the preceding fiscal
24    year; except that in State fiscal year 2002, the Annual
25    Percentage shall in no event exceed 7.6%. The Director of
26    Revenue shall certify the Annual Percentage to the

 

 

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1    Comptroller on the last business day of the fiscal year
2    immediately preceding the fiscal year for which it is to be
3    effective.
4        (2) Beginning on January 1, 1989 and thereafter, the
5    Department shall deposit a percentage of the amounts
6    collected pursuant to subsections (a) and (b)(6), (7), and
7    (8), (c) and (d) of Section 201 of this Act into a fund in
8    the State treasury known as the Income Tax Refund Fund.
9    Beginning with State fiscal year 1990 and for each fiscal
10    year thereafter, the percentage deposited into the Income
11    Tax Refund Fund during a fiscal year shall be the Annual
12    Percentage. For fiscal year 2011, the Annual Percentage
13    shall be 17.5%. For fiscal year 2012, the Annual Percentage
14    shall be 17.5%. For fiscal year 2013, the Annual Percentage
15    shall be 14%. For fiscal year 2014, the Annual Percentage
16    shall be 13.4%. For fiscal year 2015, the Annual Percentage
17    shall be 14%. For fiscal year 2018, the Annual Percentage
18    shall be 17.5%. For fiscal year 2019, the Annual Percentage
19    shall be 15.5%. For fiscal year 2020, the Annual Percentage
20    shall be 14.25%. For fiscal year 2021, the Annual
21    Percentage shall be 14%. For all other fiscal years, the
22    Annual Percentage shall be calculated as a fraction, the
23    numerator of which shall be the amount of refunds approved
24    for payment by the Department during the preceding fiscal
25    year as a result of overpayment of tax liability under
26    subsections (a) and (b)(6), (7), and (8), (c) and (d) of

 

 

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1    Section 201 of this Act plus the amount of such refunds
2    remaining approved but unpaid at the end of the preceding
3    fiscal year, and the denominator of which shall be the
4    amounts which will be collected pursuant to subsections (a)
5    and (b)(6), (7), and (8), (c) and (d) of Section 201 of
6    this Act during the preceding fiscal year; except that in
7    State fiscal year 2002, the Annual Percentage shall in no
8    event exceed 23%. The Director of Revenue shall certify the
9    Annual Percentage to the Comptroller on the last business
10    day of the fiscal year immediately preceding the fiscal
11    year for which it is 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 and for making
22    transfers pursuant to this subsection (d).
23        (2) The Director shall order payment of refunds
24    resulting from overpayment of tax liability under Section
25    201 of this Act from the Income Tax Refund Fund only to the
26    extent that amounts collected pursuant to Section 201 of

 

 

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1    this Act and transfers pursuant to this subsection (d) and
2    item (3) of subsection (c) have been deposited and retained
3    in the Fund.
4        (3) As soon as possible after the end of each fiscal
5    year, the Director shall order transferred and the State
6    Treasurer and State Comptroller shall transfer from the
7    Income Tax Refund Fund to the Personal Property Tax
8    Replacement Fund an amount, certified by the Director to
9    the Comptroller, equal to the excess of the amount
10    collected pursuant to subsections (c) and (d) of Section
11    201 of this Act deposited into the Income Tax Refund Fund
12    during the fiscal year over the amount of refunds resulting
13    from overpayment of tax liability under subsections (c) and
14    (d) of Section 201 of this Act paid from the Income Tax
15    Refund Fund during the fiscal year.
16        (4) As soon as possible after the end of each fiscal
17    year, the Director shall order transferred and the State
18    Treasurer and State Comptroller shall transfer from the
19    Personal Property Tax Replacement Fund to the Income Tax
20    Refund Fund an amount, certified by the Director to the
21    Comptroller, equal to the excess of the amount of refunds
22    resulting from overpayment of tax liability under
23    subsections (c) and (d) of Section 201 of this Act paid
24    from the Income Tax Refund Fund during the fiscal year over
25    the amount collected pursuant to subsections (c) and (d) of
26    Section 201 of this Act deposited into the Income Tax

 

 

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1    Refund Fund during the fiscal year.
2        (4.5) As soon as possible after the end of fiscal year
3    1999 and of each fiscal year thereafter, the Director shall
4    order transferred and the State Treasurer and State
5    Comptroller shall transfer from the Income Tax Refund Fund
6    to the General Revenue Fund any surplus remaining in the
7    Income Tax Refund Fund as of the end of such fiscal year;
8    excluding for fiscal years 2000, 2001, and 2002 amounts
9    attributable to transfers under item (3) of subsection (c)
10    less refunds resulting from the earned income tax credit.
11        (5) This Act shall constitute an irrevocable and
12    continuing appropriation from the Income Tax Refund Fund
13    for the purpose of paying refunds upon the order of the
14    Director in accordance with the provisions of this Section.
15    (e) Deposits into the Education Assistance Fund and the
16Income Tax Surcharge Local Government Distributive Fund. On
17July 1, 1991, and thereafter, of the amounts collected pursuant
18to subsections (a) and (b) of Section 201 of this Act, minus
19deposits into the Income Tax Refund Fund, the Department shall
20deposit 7.3% into the Education Assistance Fund in the State
21Treasury. Beginning July 1, 1991, and continuing through
22January 31, 1993, of the amounts collected pursuant to
23subsections (a) and (b) of Section 201 of the Illinois Income
24Tax Act, minus deposits into the Income Tax Refund Fund, the
25Department shall deposit 3.0% into the Income Tax Surcharge
26Local Government Distributive Fund in the State Treasury.

 

 

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1Beginning February 1, 1993 and continuing through June 30,
21993, of the amounts collected pursuant to subsections (a) and
3(b) of Section 201 of the Illinois Income Tax Act, minus
4deposits into the Income Tax Refund Fund, the Department shall
5deposit 4.4% into the Income Tax Surcharge Local Government
6Distributive Fund in the State Treasury. Beginning July 1,
71993, and continuing through June 30, 1994, of the amounts
8collected under subsections (a) and (b) of Section 201 of this
9Act, minus deposits into the Income Tax Refund Fund, the
10Department shall deposit 1.475% into the Income Tax Surcharge
11Local Government Distributive Fund in the State Treasury.
12    (f) Deposits into the Fund for the Advancement of
13Education. Beginning February 1, 2015, the Department shall
14deposit the following portions of the revenue realized from the
15tax imposed upon individuals, trusts, and estates by
16subsections (a) and (b) of Section 201 of this Act, minus
17deposits into the Income Tax Refund Fund, into the Fund for the
18Advancement of Education:
19        (1) beginning February 1, 2015, and prior to February
20    1, 2025, 1/30; and
21        (2) beginning February 1, 2025, 1/26.
22    If the rate of tax imposed by subsection (a) and (b) of
23Section 201 is reduced pursuant to Section 201.5 of this Act,
24the Department shall not make the deposits required by this
25subsection (f) on or after the effective date of the reduction.
26    (g) Deposits into the Commitment to Human Services Fund.

 

 

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1Beginning February 1, 2015, the Department shall deposit the
2following portions of the revenue realized from the tax imposed
3upon individuals, trusts, and estates by subsections (a) and
4(b) of Section 201 of this Act, minus deposits into the Income
5Tax Refund Fund, into the Commitment to Human Services Fund:
6        (1) beginning February 1, 2015, and prior to February
7    1, 2025, 1/30; and
8        (2) beginning February 1, 2025, 1/26.
9    If the rate of tax imposed by subsection (a) and (b) of
10Section 201 is reduced pursuant to Section 201.5 of this Act,
11the Department shall not make the deposits required by this
12subsection (g) on or after the effective date of the reduction.
13    (h) Deposits into the Tax Compliance and Administration
14Fund. Beginning on the first day of the first calendar month to
15occur on or after August 26, 2014 (the effective date of Public
16Act 98-1098), each month the Department shall pay into the Tax
17Compliance and Administration Fund, to be used, subject to
18appropriation, to fund additional auditors and compliance
19personnel at the Department, an amount equal to 1/12 of 5% of
20the cash receipts collected during the preceding fiscal year by
21the Audit Bureau of the Department from the tax imposed by
22subsections (a), (b), (c), and (d) of Section 201 of this Act,
23net of deposits into the Income Tax Refund Fund made from those
24cash receipts.
25(Source: P.A. 100-22, eff. 7-6-17; 100-23, eff. 7-6-17;
26100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff.

 

 

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18-14-18; 100-1171, eff. 1-4-19; 101-10, eff. 6-5-19; 101-81,
2eff. 7-12-19.)
 
3    (Text of Section after amendment by P.A. 101-8)
4    Sec. 901. Collection authority.
5    (a) In general. The Department shall collect the taxes
6imposed by this Act. The Department shall collect certified
7past due child support amounts under Section 2505-650 of the
8Department of Revenue Law of the Civil Administrative Code of
9Illinois. Except as provided in subsections (b), (c), (e), (f),
10(g), and (h) of this Section, money collected pursuant to
11subsections (a) and (b) of Section 201 of this Act shall be
12paid into the General Revenue Fund in the State treasury; money
13collected pursuant to subsections (c) and (d) of Section 201 of
14this Act shall be paid into the Personal Property Tax
15Replacement Fund, a special fund in the State Treasury; and
16money collected under Section 2505-650 of the Department of
17Revenue Law of the Civil Administrative Code of Illinois shall
18be paid into the Child Support Enforcement Trust Fund, a
19special fund outside the State Treasury, or to the State
20Disbursement Unit established under Section 10-26 of the
21Illinois Public Aid Code, as directed by the Department of
22Healthcare and Family Services.
23    (b) Local Government Distributive Fund. Beginning August
241, 2017 and continuing through January 31, 2021, the Treasurer
25shall transfer each month from the General Revenue Fund to the

 

 

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1Local Government Distributive Fund an amount equal to the sum
2of (i) 6.06% (10% of the ratio of the 3% individual income tax
3rate prior to 2011 to the 4.95% individual income tax rate
4after July 1, 2017) of the net revenue realized from the tax
5imposed by subsections (a) and (b) of Section 201 of this Act
6upon individuals, trusts, and estates during the preceding
7month and (ii) 6.85% (10% of the ratio of the 4.8% corporate
8income tax rate prior to 2011 to the 7% corporate income tax
9rate after July 1, 2017) of the net revenue realized from the
10tax imposed by subsections (a) and (b) of Section 201 of this
11Act upon corporations during the preceding month. Beginning
12February 1, 2021, the Treasurer shall transfer each month from
13the General Revenue Fund to the Local Government Distributive
14Fund an amount equal to the sum of (i) 5.32% of the net revenue
15realized from the tax imposed by subsections (a) and (b) of
16Section 201 of this Act upon individuals, trusts, and estates
17during the preceding month and (ii) 6.16% of the net revenue
18realized from the tax imposed by subsections (a) and (b) of
19Section 201 of this Act upon corporations during the preceding
20month. Net revenue realized for a month shall be defined as the
21revenue from the tax imposed by subsections (a) and (b) of
22Section 201 of this Act which is deposited in the General
23Revenue Fund, the Education Assistance Fund, the Income Tax
24Surcharge Local Government Distributive Fund, the Fund for the
25Advancement of Education, and the Commitment to Human Services
26Fund during the month minus the amount paid out of the General

 

 

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1Revenue Fund in State warrants during that same month as
2refunds to taxpayers for overpayment of liability under the tax
3imposed by subsections (a) and (b) of Section 201 of this Act.
4    Notwithstanding any provision of law to the contrary,
5beginning on July 6, 2017 (the effective date of Public Act
6100-23), those amounts required under this subsection (b) to be
7transferred by the Treasurer into the Local Government
8Distributive Fund from the General Revenue Fund shall be
9directly deposited into the Local Government Distributive Fund
10as the revenue is realized from the tax imposed by subsections
11(a) and (b) of Section 201 of this Act.
12    For State fiscal year 2020 only, notwithstanding any
13provision of law to the contrary, the total amount of revenue
14and deposits under this Section attributable to revenues
15realized during State fiscal year 2020 shall be reduced by 5%.
16    For State fiscal year 2021 only, notwithstanding any
17provision of law to the contrary, the total amount of revenue
18and deposits under this Section attributable to revenues
19realized during State fiscal year 2021 shall be reduced by 5%.
20    (c) Deposits Into Income Tax Refund Fund.
21        (1) Beginning on January 1, 1989 and thereafter, the
22    Department shall deposit a percentage of the amounts
23    collected pursuant to subsections (a) and (b)(1), (2), and
24    (3) of Section 201 of this Act into a fund in the State
25    treasury known as the Income Tax Refund Fund. Beginning
26    with State fiscal year 1990 and for each fiscal year

 

 

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1    thereafter, the percentage deposited into the Income Tax
2    Refund Fund during a fiscal year shall be the Annual
3    Percentage. For fiscal year 2011, the Annual Percentage
4    shall be 8.75%. For fiscal year 2012, the Annual Percentage
5    shall be 8.75%. For fiscal year 2013, the Annual Percentage
6    shall be 9.75%. For fiscal year 2014, the Annual Percentage
7    shall be 9.5%. For fiscal year 2015, the Annual Percentage
8    shall be 10%. For fiscal year 2018, the Annual Percentage
9    shall be 9.8%. For fiscal year 2019, the Annual Percentage
10    shall be 9.7%. For fiscal year 2020, the Annual Percentage
11    shall be 9.5%. For fiscal year 2021, the Annual Percentage
12    shall be 9%. For all other fiscal years, the Annual
13    Percentage shall be calculated as a fraction, the numerator
14    of which shall be the amount of refunds approved for
15    payment by the Department during the preceding fiscal year
16    as a result of overpayment of tax liability under
17    subsections (a) and (b)(1), (2), and (3) of Section 201 of
18    this Act plus the amount of such refunds remaining approved
19    but unpaid at the end of the preceding fiscal year, minus
20    the amounts transferred into the Income Tax Refund Fund
21    from the Tobacco Settlement Recovery Fund, and the
22    denominator of which shall be the amounts which will be
23    collected pursuant to subsections (a) and (b)(1), (2), and
24    (3) of Section 201 of this Act during the preceding fiscal
25    year; except that in State fiscal year 2002, the Annual
26    Percentage shall in no event exceed 7.6%. The Director of

 

 

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1    Revenue shall certify the Annual Percentage to the
2    Comptroller on the last business day of the fiscal year
3    immediately preceding the fiscal year for which it is to be
4    effective.
5        (2) Beginning on January 1, 1989 and thereafter, the
6    Department shall deposit a percentage of the amounts
7    collected pursuant to subsections (a) and (b)(6), (7), and
8    (8), (c) and (d) of Section 201 of this Act into a fund in
9    the State treasury known as the Income Tax Refund Fund.
10    Beginning with State fiscal year 1990 and for each fiscal
11    year thereafter, the percentage deposited into the Income
12    Tax Refund Fund during a fiscal year shall be the Annual
13    Percentage. For fiscal year 2011, the Annual Percentage
14    shall be 17.5%. For fiscal year 2012, the Annual Percentage
15    shall be 17.5%. For fiscal year 2013, the Annual Percentage
16    shall be 14%. For fiscal year 2014, the Annual Percentage
17    shall be 13.4%. For fiscal year 2015, the Annual Percentage
18    shall be 14%. For fiscal year 2018, the Annual Percentage
19    shall be 17.5%. For fiscal year 2019, the Annual Percentage
20    shall be 15.5%. For fiscal year 2020, the Annual Percentage
21    shall be 14.25%. For fiscal year 2021, the Annual
22    Percentage shall be 14%. For all other fiscal years, the
23    Annual Percentage shall be calculated as a fraction, the
24    numerator of which shall be the amount of refunds approved
25    for payment by the Department during the preceding fiscal
26    year as a result of overpayment of tax liability under

 

 

10100HB0357sam001- 152 -LRB101 05160 JWD 72447 a

1    subsections (a) and (b)(6), (7), and (8), (c) and (d) of
2    Section 201 of this Act plus the amount of such refunds
3    remaining approved but unpaid at the end of the preceding
4    fiscal year, and the denominator of which shall be the
5    amounts which will be collected pursuant to subsections (a)
6    and (b)(6), (7), and (8), (c) and (d) of Section 201 of
7    this Act during the preceding fiscal year; except that in
8    State fiscal year 2002, the Annual Percentage shall in no
9    event exceed 23%. The Director of Revenue shall certify the
10    Annual Percentage to the Comptroller on the last business
11    day of the fiscal year immediately preceding the fiscal
12    year for which it is to be effective.
13        (3) The Comptroller shall order transferred and the
14    Treasurer shall transfer from the Tobacco Settlement
15    Recovery Fund to the Income Tax Refund Fund (i) $35,000,000
16    in January, 2001, (ii) $35,000,000 in January, 2002, and
17    (iii) $35,000,000 in January, 2003.
18    (d) Expenditures from Income Tax Refund Fund.
19        (1) Beginning January 1, 1989, money in the Income Tax
20    Refund Fund shall be expended exclusively for the purpose
21    of paying refunds resulting from overpayment of tax
22    liability under Section 201 of this Act and for making
23    transfers pursuant to this subsection (d).
24        (2) The Director shall order payment of refunds
25    resulting from overpayment of tax liability under Section
26    201 of this Act from the Income Tax Refund Fund only to the

 

 

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1    extent that amounts collected pursuant to Section 201 of
2    this Act and transfers pursuant to this subsection (d) and
3    item (3) of subsection (c) have been deposited and retained
4    in the Fund.
5        (3) As soon as possible after the end of each fiscal
6    year, the Director shall order transferred and the State
7    Treasurer and State Comptroller shall transfer from the
8    Income Tax Refund Fund to the Personal Property Tax
9    Replacement Fund an amount, certified by the Director to
10    the Comptroller, equal to the excess of the amount
11    collected pursuant to subsections (c) and (d) of Section
12    201 of this Act deposited into the Income Tax Refund Fund
13    during the fiscal year over the amount of refunds resulting
14    from overpayment of tax liability under subsections (c) and
15    (d) of Section 201 of this Act paid from the Income Tax
16    Refund Fund during the fiscal year.
17        (4) As soon as possible after the end of each fiscal
18    year, the Director shall order transferred and the State
19    Treasurer and State Comptroller shall transfer from the
20    Personal Property Tax Replacement Fund to the Income Tax
21    Refund Fund an amount, certified by the Director to the
22    Comptroller, equal to the excess of the amount of refunds
23    resulting from overpayment of tax liability under
24    subsections (c) and (d) of Section 201 of this Act paid
25    from the Income Tax Refund Fund during the fiscal year over
26    the amount collected pursuant to subsections (c) and (d) of

 

 

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1    Section 201 of this Act deposited into the Income Tax
2    Refund Fund during the fiscal year.
3        (4.5) As soon as possible after the end of fiscal year
4    1999 and of each fiscal year thereafter, the Director shall
5    order transferred and the State Treasurer and State
6    Comptroller shall transfer from the Income Tax Refund Fund
7    to the General Revenue Fund any surplus remaining in the
8    Income Tax Refund Fund as of the end of such fiscal year;
9    excluding for fiscal years 2000, 2001, and 2002 amounts
10    attributable to transfers under item (3) of subsection (c)
11    less refunds resulting from the earned income tax credit.
12        (5) This Act shall constitute an irrevocable and
13    continuing appropriation from the Income Tax Refund Fund
14    for the purpose of paying refunds upon the order of the
15    Director in accordance with the provisions of this Section.
16    (e) Deposits into the Education Assistance Fund and the
17Income Tax Surcharge Local Government Distributive Fund. On
18July 1, 1991, and thereafter, of the amounts collected pursuant
19to subsections (a) and (b) of Section 201 of this Act, minus
20deposits into the Income Tax Refund Fund, the Department shall
21deposit 7.3% into the Education Assistance Fund in the State
22Treasury. Beginning July 1, 1991, and continuing through
23January 31, 1993, of the amounts collected pursuant to
24subsections (a) and (b) of Section 201 of the Illinois Income
25Tax Act, minus deposits into the Income Tax Refund Fund, the
26Department shall deposit 3.0% into the Income Tax Surcharge

 

 

10100HB0357sam001- 155 -LRB101 05160 JWD 72447 a

1Local Government Distributive Fund in the State Treasury.
2Beginning February 1, 1993 and continuing through June 30,
31993, of the amounts collected pursuant to subsections (a) and
4(b) of Section 201 of the Illinois Income Tax Act, minus
5deposits into the Income Tax Refund Fund, the Department shall
6deposit 4.4% into the Income Tax Surcharge Local Government
7Distributive Fund in the State Treasury. Beginning July 1,
81993, and continuing through June 30, 1994, of the amounts
9collected under subsections (a) and (b) of Section 201 of this
10Act, minus deposits into the Income Tax Refund Fund, the
11Department shall deposit 1.475% into the Income Tax Surcharge
12Local Government Distributive Fund in the State Treasury.
13    (f) Deposits into the Fund for the Advancement of
14Education. Beginning February 1, 2015, the Department shall
15deposit the following portions of the revenue realized from the
16tax imposed upon individuals, trusts, and estates by
17subsections (a) and (b) of Section 201 of this Act, minus
18deposits into the Income Tax Refund Fund, into the Fund for the
19Advancement of Education:
20        (1) beginning February 1, 2015, and prior to February
21    1, 2025, 1/30; and
22        (2) beginning February 1, 2025, 1/26.
23    If the rate of tax imposed by subsection (a) and (b) of
24Section 201 is reduced pursuant to Section 201.5 of this Act,
25the Department shall not make the deposits required by this
26subsection (f) on or after the effective date of the reduction.

 

 

10100HB0357sam001- 156 -LRB101 05160 JWD 72447 a

1    (g) Deposits into the Commitment to Human Services Fund.
2Beginning February 1, 2015, the Department shall deposit the
3following portions of the revenue realized from the tax imposed
4upon individuals, trusts, and estates by subsections (a) and
5(b) of Section 201 of this Act, minus deposits into the Income
6Tax Refund Fund, into the Commitment to Human Services Fund:
7        (1) beginning February 1, 2015, and prior to February
8    1, 2025, 1/30; and
9        (2) beginning February 1, 2025, 1/26.
10    If the rate of tax imposed by subsection (a) and (b) of
11Section 201 is reduced pursuant to Section 201.5 of this Act,
12the Department shall not make the deposits required by this
13subsection (g) on or after the effective date of the reduction.
14    (h) Deposits into the Tax Compliance and Administration
15Fund. Beginning on the first day of the first calendar month to
16occur on or after August 26, 2014 (the effective date of Public
17Act 98-1098), each month the Department shall pay into the Tax
18Compliance and Administration Fund, to be used, subject to
19appropriation, to fund additional auditors and compliance
20personnel at the Department, an amount equal to 1/12 of 5% of
21the cash receipts collected during the preceding fiscal year by
22the Audit Bureau of the Department from the tax imposed by
23subsections (a), (b), (c), and (d) of Section 201 of this Act,
24net of deposits into the Income Tax Refund Fund made from those
25cash receipts.
26(Source: P.A. 100-22, eff. 7-6-17; 100-23, eff. 7-6-17;

 

 

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1100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff.
28-14-18; 100-1171, eff. 1-4-19; 101-8, see Section 99 for
3effective date; 101-10, eff. 6-5-19; 101-81, eff. 7-12-19;
4revised 10-1-19.)
 
5
ARTICLE 15. SPECIAL DISTRICTS

 
6    Section 15-5. The State Finance Act is amended by changing
7Section 8.25f as follows:
 
8    (30 ILCS 105/8.25f)  (from Ch. 127, par. 144.25f)
9    Sec. 8.25f. McCormick Place Expansion Project Fund.
10    (a) Deposits. The following amounts shall be deposited into
11the McCormick Place Expansion Project Fund in the State
12Treasury: (i) the moneys required to be deposited into the Fund
13under Section 9 of the Use Tax Act, Section 9 of the Service
14Occupation Tax Act, Section 9 of the Service Use Tax Act, and
15Section 3 of the Retailers' Occupation Tax Act and (ii) the
16moneys required to be deposited into the Fund under subsection
17(g) of Section 13 of the Metropolitan Pier and Exposition
18Authority Act. Notwithstanding the foregoing, the maximum
19amount that may be deposited into the McCormick Place Expansion
20Project Fund from item (i) shall not exceed the Total Deposit
21amounts with respect to the following fiscal years:
22Fiscal YearTotal Deposit

 

 

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11993         $0
21994 53,000,000
31995 58,000,000
41996 61,000,000
51997 64,000,000
61998 68,000,000
71999 71,000,000
82000 75,000,000
92001 80,000,000
102002 93,000,000
112003 99,000,000
122004103,000,000
132005108,000,000
142006113,000,000
152007119,000,000
162008126,000,000
172009132,000,000
182010139,000,000
192011146,000,000
202012153,000,000
212013161,000,000
222014170,000,000
232015179,000,000
242016189,000,000
252017199,000,000
262018210,000,000

 

 

10100HB0357sam001- 159 -LRB101 05160 JWD 72447 a

12019221,000,000
22020233,000,000
32021300,000,000246,000,000
42022300,000,000260,000,000
52023300,000,000275,000,000
62024 300,000,000 275,000,000
72025 300,000,000275,000,000
82026 300,000,000279,000,000
92027 375,000,000292,000,000
102028 375,000,000307,000,000
112029 375,000,000322,000,000
122030 375,000,000338,000,000
132031 375,000,000350,000,000
142032 375,000,000350,000,000
152033 375,000,000
162034 375,000,000
172035 375,000,000
182036 450,000,000
19and
20each fiscal year thereafter
21that bonds are outstanding
22under Section 13.2 of the
23Metropolitan Pier and Exposition
24Authority Act, but not after
25fiscal year 2060.
26    Provided that all amounts deposited in the Fund and

 

 

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1requested in the Authority's certificate have been paid to the
2Authority, all amounts remaining in the McCormick Place
3Expansion Project Fund on the last day of any month shall be
4transferred to the General Revenue Fund.
5    (b) Authority certificate. Beginning with fiscal year 1994
6and continuing for each fiscal year thereafter, the Chairman of
7the Metropolitan Pier and Exposition Authority shall annually
8certify to the State Comptroller and the State Treasurer the
9amount necessary and required, during the fiscal year with
10respect to which the certification is made, to pay the debt
11service requirements (including amounts to be paid with respect
12to arrangements to provide additional security or liquidity) on
13all outstanding bonds and notes, including refunding bonds,
14(collectively referred to as "bonds") in an amount issued by
15the Authority pursuant to Section 13.2 of the Metropolitan Pier
16and Exposition Authority Act. The certificate may be amended
17from time to time as necessary.
18(Source: P.A. 96-898, eff. 5-27-10.)
 
19    Section 15-10. The Use Tax Act is amended by changing
20Section 9 as follows:
 
21    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
22    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
23and trailers that are required to be registered with an agency
24of this State, each retailer required or authorized to collect

 

 

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1the tax imposed by this Act shall pay to the Department the
2amount of such tax (except as otherwise provided) at the time
3when he is required to file his return for the period during
4which such tax was collected, less a discount of 2.1% prior to
5January 1, 1990, and 1.75% on and after January 1, 1990, or $5
6per calendar year, whichever is greater, which is allowed to
7reimburse the retailer for expenses incurred in collecting the
8tax, keeping records, preparing and filing returns, remitting
9the tax and supplying data to the Department on request. The
10discount under this Section is not allowed for the 1.25%
11portion of taxes paid on aviation fuel that is subject to the
12revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1347133. In the case of retailers who report and pay the tax on a
14transaction by transaction basis, as provided in this Section,
15such discount shall be taken with each such tax remittance
16instead of when such retailer files his periodic return. The
17discount allowed under this Section is allowed only for returns
18that are filed in the manner required by this Act. The
19Department may disallow the discount for retailers whose
20certificate of registration is revoked at the time the return
21is filed, but only if the Department's decision to revoke the
22certificate of registration has become final. A retailer need
23not remit that part of any tax collected by him to the extent
24that he is required to remit and does remit the tax imposed by
25the Retailers' Occupation Tax Act, with respect to the sale of
26the same property.

 

 

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1    Where such tangible personal property is sold under a
2conditional sales contract, or under any other form of sale
3wherein the payment of the principal sum, or a part thereof, is
4extended beyond the close of the period for which the return is
5filed, the retailer, in collecting the tax (except as to motor
6vehicles, watercraft, aircraft, and trailers that are required
7to be registered with an agency of this State), may collect for
8each tax return period, only the tax applicable to that part of
9the selling price actually received during such tax return
10period.
11    Except as provided in this Section, on or before the
12twentieth day of each calendar month, such retailer shall file
13a return for the preceding calendar month. Such return shall be
14filed on forms prescribed by the Department and shall furnish
15such information as the Department may reasonably require. On
16and after January 1, 2018, except for returns for motor
17vehicles, watercraft, aircraft, and trailers that are required
18to be registered with an agency of this State, with respect to
19retailers whose annual gross receipts average $20,000 or more,
20all returns required to be filed pursuant to this Act shall be
21filed electronically. Retailers who demonstrate that they do
22not have access to the Internet or demonstrate hardship in
23filing electronically may petition the Department to waive the
24electronic filing requirement.
25    The Department may require returns to be filed on a
26quarterly basis. If so required, a return for each calendar

 

 

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1quarter shall be filed on or before the twentieth day of the
2calendar month following the end of such calendar quarter. The
3taxpayer shall also file a return with the Department for each
4of the first two months of each calendar quarter, on or before
5the twentieth day of the following calendar month, stating:
6        1. The name of the seller;
7        2. The address of the principal place of business from
8    which he engages in the business of selling tangible
9    personal property at retail in this State;
10        3. The total amount of taxable receipts received by him
11    during the preceding calendar month from sales of tangible
12    personal property by him during such preceding calendar
13    month, including receipts from charge and time sales, but
14    less all deductions allowed by law;
15        4. The amount of credit provided in Section 2d of this
16    Act;
17        5. The amount of tax due;
18        5-5. The signature of the taxpayer; and
19        6. Such other reasonable information as the Department
20    may require.
21    Each retailer required or authorized to collect the tax
22imposed by this Act on aviation fuel sold at retail in this
23State during the preceding calendar month shall, instead of
24reporting and paying tax on aviation fuel as otherwise required
25by this Section, report and pay such tax on a separate aviation
26fuel tax return. The requirements related to the return shall

 

 

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1be as otherwise provided in this Section. Notwithstanding any
2other provisions of this Act to the contrary, retailers
3collecting tax on aviation fuel shall file all aviation fuel
4tax returns and shall make all aviation fuel tax payments by
5electronic means in the manner and form required by the
6Department. For purposes of this Section, "aviation fuel" means
7jet fuel and aviation gasoline.
8    If a taxpayer fails to sign a return within 30 days after
9the proper notice and demand for signature by the Department,
10the return shall be considered valid and any amount shown to be
11due on the return shall be deemed assessed.
12    Notwithstanding any other provision of this Act to the
13contrary, retailers subject to tax on cannabis shall file all
14cannabis tax returns and shall make all cannabis tax payments
15by electronic means in the manner and form required by the
16Department.
17    Beginning October 1, 1993, a taxpayer who has an average
18monthly tax liability of $150,000 or more shall make all
19payments required by rules of the Department by electronic
20funds transfer. Beginning October 1, 1994, a taxpayer who has
21an average monthly tax liability of $100,000 or more shall make
22all payments required by rules of the Department by electronic
23funds transfer. Beginning October 1, 1995, a taxpayer who has
24an average monthly tax liability of $50,000 or more shall make
25all payments required by rules of the Department by electronic
26funds transfer. Beginning October 1, 2000, a taxpayer who has

 

 

10100HB0357sam001- 165 -LRB101 05160 JWD 72447 a

1an annual tax liability of $200,000 or more shall make all
2payments required by rules of the Department by electronic
3funds transfer. The term "annual tax liability" shall be the
4sum of the taxpayer's liabilities under this Act, and under all
5other State and local occupation and use tax laws administered
6by the Department, for the immediately preceding calendar year.
7The term "average monthly tax liability" means the sum of the
8taxpayer's liabilities under this Act, and under all other
9State and local occupation and use tax laws administered by the
10Department, for the immediately preceding calendar year
11divided by 12. Beginning on October 1, 2002, a taxpayer who has
12a tax liability in the amount set forth in subsection (b) of
13Section 2505-210 of the Department of Revenue Law shall make
14all payments required by rules of the Department by electronic
15funds transfer.
16    Before August 1 of each year beginning in 1993, the
17Department shall notify all taxpayers required to make payments
18by electronic funds transfer. All taxpayers required to make
19payments by electronic funds transfer shall make those payments
20for a minimum of one year beginning on October 1.
21    Any taxpayer not required to make payments by electronic
22funds transfer may make payments by electronic funds transfer
23with the permission of the Department.
24    All taxpayers required to make payment by electronic funds
25transfer and any taxpayers authorized to voluntarily make
26payments by electronic funds transfer shall make those payments

 

 

10100HB0357sam001- 166 -LRB101 05160 JWD 72447 a

1in the manner authorized by the Department.
2    The Department shall adopt such rules as are necessary to
3effectuate a program of electronic funds transfer and the
4requirements of this Section.
5    Before October 1, 2000, if the taxpayer's average monthly
6tax liability to the Department under this Act, the Retailers'
7Occupation Tax Act, the Service Occupation Tax Act, the Service
8Use Tax Act was $10,000 or more during the preceding 4 complete
9calendar quarters, he shall file a return with the Department
10each month by the 20th day of the month next following the
11month during which such tax liability is incurred and shall
12make payments to the Department on or before the 7th, 15th,
1322nd and last day of the month during which such liability is
14incurred. On and after October 1, 2000, if the taxpayer's
15average monthly tax liability to the Department under this Act,
16the Retailers' Occupation Tax Act, the Service Occupation Tax
17Act, and the Service Use Tax Act was $20,000 or more during the
18preceding 4 complete calendar quarters, he shall file a return
19with the Department each month by the 20th day of the month
20next following the month during which such tax liability is
21incurred and shall make payment to the Department on or before
22the 7th, 15th, 22nd and last day of the month during which such
23liability is incurred. If the month during which such tax
24liability is incurred began prior to January 1, 1985, each
25payment shall be in an amount equal to 1/4 of the taxpayer's
26actual liability for the month or an amount set by the

 

 

10100HB0357sam001- 167 -LRB101 05160 JWD 72447 a

1Department not to exceed 1/4 of the average monthly liability
2of the taxpayer to the Department for the preceding 4 complete
3calendar quarters (excluding the month of highest liability and
4the month of lowest liability in such 4 quarter period). If the
5month during which such tax liability is incurred begins on or
6after January 1, 1985, and prior to January 1, 1987, each
7payment shall be in an amount equal to 22.5% of the taxpayer's
8actual liability for the month or 27.5% of the taxpayer's
9liability for the same calendar month of the preceding year. If
10the month during which such tax liability is incurred begins on
11or after January 1, 1987, and prior to January 1, 1988, each
12payment shall be in an amount equal to 22.5% of the taxpayer's
13actual liability for the month or 26.25% of the taxpayer's
14liability for the same calendar month of the preceding year. If
15the month during which such tax liability is incurred begins on
16or after January 1, 1988, and prior to January 1, 1989, or
17begins on or after January 1, 1996, each payment shall be in an
18amount equal to 22.5% of the taxpayer's actual liability for
19the month or 25% of the taxpayer's liability for the same
20calendar month of the preceding year. If the month during which
21such tax liability is incurred begins on or after January 1,
221989, and prior to January 1, 1996, each payment shall be in an
23amount equal to 22.5% of the taxpayer's actual liability for
24the month or 25% of the taxpayer's liability for the same
25calendar month of the preceding year or 100% of the taxpayer's
26actual liability for the quarter monthly reporting period. The

 

 

10100HB0357sam001- 168 -LRB101 05160 JWD 72447 a

1amount of such quarter monthly payments shall be credited
2against the final tax liability of the taxpayer's return for
3that month. Before October 1, 2000, once applicable, the
4requirement of the making of quarter monthly payments to the
5Department shall continue until such taxpayer's average
6monthly liability to the Department during the preceding 4
7complete calendar quarters (excluding the month of highest
8liability and the month of lowest liability) is less than
9$9,000, or until such taxpayer's average monthly liability to
10the Department as computed for each calendar quarter of the 4
11preceding complete calendar quarter period is less than
12$10,000. However, if a taxpayer can show the Department that a
13substantial change in the taxpayer's business has occurred
14which causes the taxpayer to anticipate that his average
15monthly tax liability for the reasonably foreseeable future
16will fall below the $10,000 threshold stated above, then such
17taxpayer may petition the Department for change in such
18taxpayer's reporting status. On and after October 1, 2000, once
19applicable, the requirement of the making of quarter monthly
20payments to the Department shall continue until such taxpayer's
21average monthly liability to the Department during the
22preceding 4 complete calendar quarters (excluding the month of
23highest liability and the month of lowest liability) is less
24than $19,000 or until such taxpayer's average monthly liability
25to the Department as computed for each calendar quarter of the
264 preceding complete calendar quarter period is less than

 

 

10100HB0357sam001- 169 -LRB101 05160 JWD 72447 a

1$20,000. However, if a taxpayer can show the Department that a
2substantial change in the taxpayer's business has occurred
3which causes the taxpayer to anticipate that his average
4monthly tax liability for the reasonably foreseeable future
5will fall below the $20,000 threshold stated above, then such
6taxpayer may petition the Department for a change in such
7taxpayer's reporting status. The Department shall change such
8taxpayer's reporting status unless it finds that such change is
9seasonal in nature and not likely to be long term. If any such
10quarter monthly payment is not paid at the time or in the
11amount required by this Section, then the taxpayer shall be
12liable for penalties and interest on the difference between the
13minimum amount due and the amount of such quarter monthly
14payment actually and timely paid, except insofar as the
15taxpayer has previously made payments for that month to the
16Department in excess of the minimum payments previously due as
17provided in this Section. The Department shall make reasonable
18rules and regulations to govern the quarter monthly payment
19amount and quarter monthly payment dates for taxpayers who file
20on other than a calendar monthly basis.
21    If any such payment provided for in this Section exceeds
22the taxpayer's liabilities under this Act, the Retailers'
23Occupation Tax Act, the Service Occupation Tax Act and the
24Service Use Tax Act, as shown by an original monthly return,
25the Department shall issue to the taxpayer a credit memorandum
26no later than 30 days after the date of payment, which

 

 

10100HB0357sam001- 170 -LRB101 05160 JWD 72447 a

1memorandum may be submitted by the taxpayer to the Department
2in payment of tax liability subsequently to be remitted by the
3taxpayer to the Department or be assigned by the taxpayer to a
4similar taxpayer under this Act, the Retailers' Occupation Tax
5Act, the Service Occupation Tax Act or the Service Use Tax Act,
6in accordance with reasonable rules and regulations to be
7prescribed by the Department, except that if such excess
8payment is shown on an original monthly return and is made
9after December 31, 1986, no credit memorandum shall be issued,
10unless requested by the taxpayer. If no such request is made,
11the taxpayer may credit such excess payment against tax
12liability subsequently to be remitted by the taxpayer to the
13Department under this Act, the Retailers' Occupation Tax Act,
14the Service Occupation Tax Act or the Service Use Tax Act, in
15accordance with reasonable rules and regulations prescribed by
16the Department. If the Department subsequently determines that
17all or any part of the credit taken was not actually due to the
18taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
19be reduced by 2.1% or 1.75% of the difference between the
20credit taken and that actually due, and the taxpayer shall be
21liable for penalties and interest on such difference.
22    If the retailer is otherwise required to file a monthly
23return and if the retailer's average monthly tax liability to
24the Department does not exceed $200, the Department may
25authorize his returns to be filed on a quarter annual basis,
26with the return for January, February, and March of a given

 

 

10100HB0357sam001- 171 -LRB101 05160 JWD 72447 a

1year being due by April 20 of such year; with the return for
2April, May and June of a given year being due by July 20 of such
3year; with the return for July, August and September of a given
4year being due by October 20 of such year, and with the return
5for October, November and December of a given year being due by
6January 20 of the following year.
7    If the retailer is otherwise required to file a monthly or
8quarterly return and if the retailer's average monthly tax
9liability to the Department does not exceed $50, the Department
10may authorize his returns to be filed on an annual basis, with
11the return for a given year being due by January 20 of the
12following year.
13    Such quarter annual and annual returns, as to form and
14substance, shall be subject to the same requirements as monthly
15returns.
16    Notwithstanding any other provision in this Act concerning
17the time within which a retailer may file his return, in the
18case of any retailer who ceases to engage in a kind of business
19which makes him responsible for filing returns under this Act,
20such retailer shall file a final return under this Act with the
21Department not more than one month after discontinuing such
22business.
23    In addition, with respect to motor vehicles, watercraft,
24aircraft, and trailers that are required to be registered with
25an agency of this State, except as otherwise provided in this
26Section, every retailer selling this kind of tangible personal

 

 

10100HB0357sam001- 172 -LRB101 05160 JWD 72447 a

1property shall file, with the Department, upon a form to be
2prescribed and supplied by the Department, a separate return
3for each such item of tangible personal property which the
4retailer sells, except that if, in the same transaction, (i) a
5retailer of aircraft, watercraft, motor vehicles or trailers
6transfers more than one aircraft, watercraft, motor vehicle or
7trailer to another aircraft, watercraft, motor vehicle or
8trailer retailer for the purpose of resale or (ii) a retailer
9of aircraft, watercraft, motor vehicles, or trailers transfers
10more than one aircraft, watercraft, motor vehicle, or trailer
11to a purchaser for use as a qualifying rolling stock as
12provided in Section 3-55 of this Act, then that seller may
13report the transfer of all the aircraft, watercraft, motor
14vehicles or trailers involved in that transaction to the
15Department on the same uniform invoice-transaction reporting
16return form. For purposes of this Section, "watercraft" means a
17Class 2, Class 3, or Class 4 watercraft as defined in Section
183-2 of the Boat Registration and Safety Act, a personal
19watercraft, or any boat equipped with an inboard motor.
20    In addition, with respect to motor vehicles, watercraft,
21aircraft, and trailers that are required to be registered with
22an agency of this State, every person who is engaged in the
23business of leasing or renting such items and who, in
24connection with such business, sells any such item to a
25retailer for the purpose of resale is, notwithstanding any
26other provision of this Section to the contrary, authorized to

 

 

10100HB0357sam001- 173 -LRB101 05160 JWD 72447 a

1meet the return-filing requirement of this Act by reporting the
2transfer of all the aircraft, watercraft, motor vehicles, or
3trailers transferred for resale during a month to the
4Department on the same uniform invoice-transaction reporting
5return form on or before the 20th of the month following the
6month in which the transfer takes place. Notwithstanding any
7other provision of this Act to the contrary, all returns filed
8under this paragraph must be filed by electronic means in the
9manner and form as required by the Department.
10    The transaction reporting return in the case of motor
11vehicles or trailers that are required to be registered with an
12agency of this State, shall be the same document as the Uniform
13Invoice referred to in Section 5-402 of the Illinois Vehicle
14Code and must show the name and address of the seller; the name
15and address of the purchaser; the amount of the selling price
16including the amount allowed by the retailer for traded-in
17property, if any; the amount allowed by the retailer for the
18traded-in tangible personal property, if any, to the extent to
19which Section 2 of this Act allows an exemption for the value
20of traded-in property; the balance payable after deducting such
21trade-in allowance from the total selling price; the amount of
22tax due from the retailer with respect to such transaction; the
23amount of tax collected from the purchaser by the retailer on
24such transaction (or satisfactory evidence that such tax is not
25due in that particular instance, if that is claimed to be the
26fact); the place and date of the sale; a sufficient

 

 

10100HB0357sam001- 174 -LRB101 05160 JWD 72447 a

1identification of the property sold; such other information as
2is required in Section 5-402 of the Illinois Vehicle Code, and
3such other information as the Department may reasonably
4require.
5    The transaction reporting return in the case of watercraft
6and aircraft must show the name and address of the seller; the
7name and address of the purchaser; the amount of the selling
8price including the amount allowed by the retailer for
9traded-in property, if any; the amount allowed by the retailer
10for the traded-in tangible personal property, if any, to the
11extent to which Section 2 of this Act allows an exemption for
12the value of traded-in property; the balance payable after
13deducting such trade-in allowance from the total selling price;
14the amount of tax due from the retailer with respect to such
15transaction; the amount of tax collected from the purchaser by
16the retailer on such transaction (or satisfactory evidence that
17such tax is not due in that particular instance, if that is
18claimed to be the fact); the place and date of the sale, a
19sufficient identification of the property sold, and such other
20information as the Department may reasonably require.
21    Such transaction reporting return shall be filed not later
22than 20 days after the date of delivery of the item that is
23being sold, but may be filed by the retailer at any time sooner
24than that if he chooses to do so. The transaction reporting
25return and tax remittance or proof of exemption from the tax
26that is imposed by this Act may be transmitted to the

 

 

10100HB0357sam001- 175 -LRB101 05160 JWD 72447 a

1Department by way of the State agency with which, or State
2officer with whom, the tangible personal property must be
3titled or registered (if titling or registration is required)
4if the Department and such agency or State officer determine
5that this procedure will expedite the processing of
6applications for title or registration.
7    With each such transaction reporting return, the retailer
8shall remit the proper amount of tax due (or shall submit
9satisfactory evidence that the sale is not taxable if that is
10the case), to the Department or its agents, whereupon the
11Department shall issue, in the purchaser's name, a tax receipt
12(or a certificate of exemption if the Department is satisfied
13that the particular sale is tax exempt) which such purchaser
14may submit to the agency with which, or State officer with
15whom, he must title or register the tangible personal property
16that is involved (if titling or registration is required) in
17support of such purchaser's application for an Illinois
18certificate or other evidence of title or registration to such
19tangible personal property.
20    No retailer's failure or refusal to remit tax under this
21Act precludes a user, who has paid the proper tax to the
22retailer, from obtaining his certificate of title or other
23evidence of title or registration (if titling or registration
24is required) upon satisfying the Department that such user has
25paid the proper tax (if tax is due) to the retailer. The
26Department shall adopt appropriate rules to carry out the

 

 

10100HB0357sam001- 176 -LRB101 05160 JWD 72447 a

1mandate of this paragraph.
2    If the user who would otherwise pay tax to the retailer
3wants the transaction reporting return filed and the payment of
4tax or proof of exemption made to the Department before the
5retailer is willing to take these actions and such user has not
6paid the tax to the retailer, such user may certify to the fact
7of such delay by the retailer, and may (upon the Department
8being satisfied of the truth of such certification) transmit
9the information required by the transaction reporting return
10and the remittance for tax or proof of exemption directly to
11the Department and obtain his tax receipt or exemption
12determination, in which event the transaction reporting return
13and tax remittance (if a tax payment was required) shall be
14credited by the Department to the proper retailer's account
15with the Department, but without the 2.1% or 1.75% discount
16provided for in this Section being allowed. When the user pays
17the tax directly to the Department, he shall pay the tax in the
18same amount and in the same form in which it would be remitted
19if the tax had been remitted to the Department by the retailer.
20    Where a retailer collects the tax with respect to the
21selling price of tangible personal property which he sells and
22the purchaser thereafter returns such tangible personal
23property and the retailer refunds the selling price thereof to
24the purchaser, such retailer shall also refund, to the
25purchaser, the tax so collected from the purchaser. When filing
26his return for the period in which he refunds such tax to the

 

 

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1purchaser, the retailer may deduct the amount of the tax so
2refunded by him to the purchaser from any other use tax which
3such retailer may be required to pay or remit to the
4Department, as shown by such return, if the amount of the tax
5to be deducted was previously remitted to the Department by
6such retailer. If the retailer has not previously remitted the
7amount of such tax to the Department, he is entitled to no
8deduction under this Act upon refunding such tax to the
9purchaser.
10    Any retailer filing a return under this Section shall also
11include (for the purpose of paying tax thereon) the total tax
12covered by such return upon the selling price of tangible
13personal property purchased by him at retail from a retailer,
14but as to which the tax imposed by this Act was not collected
15from the retailer filing such return, and such retailer shall
16remit the amount of such tax to the Department when filing such
17return.
18    If experience indicates such action to be practicable, the
19Department may prescribe and furnish a combination or joint
20return which will enable retailers, who are required to file
21returns hereunder and also under the Retailers' Occupation Tax
22Act, to furnish all the return information required by both
23Acts on the one form.
24    Where the retailer has more than one business registered
25with the Department under separate registration under this Act,
26such retailer may not file each return that is due as a single

 

 

10100HB0357sam001- 178 -LRB101 05160 JWD 72447 a

1return covering all such registered businesses, but shall file
2separate returns for each such registered business.
3    Beginning January 1, 1990, each month the Department shall
4pay into the State and Local Sales Tax Reform Fund, a special
5fund in the State Treasury which is hereby created, the net
6revenue realized for the preceding month from the 1% tax
7imposed under this Act.
8    Beginning January 1, 1990, each month the Department shall
9pay into the County and Mass Transit District Fund 4% of the
10net revenue realized for the preceding month from the 6.25%
11general rate on the selling price of tangible personal property
12which is purchased outside Illinois at retail from a retailer
13and which is titled or registered by an agency of this State's
14government.
15    Beginning January 1, 1990, each month the Department shall
16pay into the State and Local Sales Tax Reform Fund, a special
17fund in the State Treasury, 20% of the net revenue realized for
18the preceding month from the 6.25% general rate on the selling
19price of tangible personal property, other than (i) tangible
20personal property which is purchased outside Illinois at retail
21from a retailer and which is titled or registered by an agency
22of this State's government and (ii) aviation fuel sold on or
23after December 1, 2019. This exception for aviation fuel only
24applies for so long as the revenue use requirements of 49
25U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
26    For aviation fuel sold on or after December 1, 2019, each

 

 

10100HB0357sam001- 179 -LRB101 05160 JWD 72447 a

1month the Department shall pay into the State Aviation Program
2Fund 20% of the net revenue realized for the preceding month
3from the 6.25% general rate on the selling price of aviation
4fuel, less an amount estimated by the Department to be required
5for refunds of the 20% portion of the tax on aviation fuel
6under this Act, which amount shall be deposited into the
7Aviation Fuel Sales Tax Refund Fund. The Department shall only
8pay moneys into the State Aviation Program Fund and the
9Aviation Fuels Sales Tax Refund Fund under this Act for so long
10as the revenue use requirements of 49 U.S.C. 47107(b) and 49
11U.S.C. 47133 are binding on the State.
12    Beginning August 1, 2000, each month the Department shall
13pay into the State and Local Sales Tax Reform Fund 100% of the
14net revenue realized for the preceding month from the 1.25%
15rate on the selling price of motor fuel and gasohol. Beginning
16September 1, 2010, each month the Department shall pay into the
17State and Local Sales Tax Reform Fund 100% of the net revenue
18realized for the preceding month from the 1.25% rate on the
19selling price of sales tax holiday items.
20    Beginning January 1, 1990, each month the Department shall
21pay into the Local Government Tax Fund 16% of the net revenue
22realized for the preceding month from the 6.25% general rate on
23the selling price of tangible personal property which is
24purchased outside Illinois at retail from a retailer and which
25is titled or registered by an agency of this State's
26government.

 

 

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1    Beginning October 1, 2009, each month the Department shall
2pay into the Capital Projects Fund an amount that is equal to
3an amount estimated by the Department to represent 80% of the
4net revenue realized for the preceding month from the sale of
5candy, grooming and hygiene products, and soft drinks that had
6been taxed at a rate of 1% prior to September 1, 2009 but that
7are now taxed at 6.25%.
8    Beginning July 1, 2011, each month the Department shall pay
9into the Clean Air Act Permit Fund 80% of the net revenue
10realized for the preceding month from the 6.25% general rate on
11the selling price of sorbents used in Illinois in the process
12of sorbent injection as used to comply with the Environmental
13Protection Act or the federal Clean Air Act, but the total
14payment into the Clean Air Act Permit Fund under this Act and
15the Retailers' Occupation Tax Act shall not exceed $2,000,000
16in any fiscal year.
17    Beginning July 1, 2013, each month the Department shall pay
18into the Underground Storage Tank Fund from the proceeds
19collected under this Act, the Service Use Tax Act, the Service
20Occupation Tax Act, and the Retailers' Occupation Tax Act an
21amount equal to the average monthly deficit in the Underground
22Storage Tank Fund during the prior year, as certified annually
23by the Illinois Environmental Protection Agency, but the total
24payment into the Underground Storage Tank Fund under this Act,
25the Service Use Tax Act, the Service Occupation Tax Act, and
26the Retailers' Occupation Tax Act shall not exceed $18,000,000

 

 

10100HB0357sam001- 181 -LRB101 05160 JWD 72447 a

1in any State fiscal year. As used in this paragraph, the
2"average monthly deficit" shall be equal to the difference
3between the average monthly claims for payment by the fund and
4the average monthly revenues deposited into the fund, excluding
5payments made pursuant to this paragraph.
6    Beginning July 1, 2015, of the remainder of the moneys
7received by the Department under this Act, the Service Use Tax
8Act, the Service Occupation Tax Act, and the Retailers'
9Occupation Tax Act, each month the Department shall deposit
10$500,000 into the State Crime Laboratory Fund.
11    Of the remainder of the moneys received by the Department
12pursuant to this Act, (a) 1.75% thereof shall be paid into the
13Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
14and after July 1, 1989, 3.8% thereof shall be paid into the
15Build Illinois Fund; provided, however, that if in any fiscal
16year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
17may be, of the moneys received by the Department and required
18to be paid into the Build Illinois Fund pursuant to Section 3
19of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
20Act, Section 9 of the Service Use Tax Act, and Section 9 of the
21Service Occupation Tax Act, such Acts being hereinafter called
22the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
23may be, of moneys being hereinafter called the "Tax Act
24Amount", and (2) the amount transferred to the Build Illinois
25Fund from the State and Local Sales Tax Reform Fund shall be
26less than the Annual Specified Amount (as defined in Section 3

 

 

10100HB0357sam001- 182 -LRB101 05160 JWD 72447 a

1of the Retailers' Occupation Tax Act), an amount equal to the
2difference shall be immediately paid into the Build Illinois
3Fund from other moneys received by the Department pursuant to
4the Tax Acts; and further provided, that if on the last
5business day of any month the sum of (1) the Tax Act Amount
6required to be deposited into the Build Illinois Bond Account
7in the Build Illinois Fund during such month and (2) the amount
8transferred during such month to the Build Illinois Fund from
9the State and Local Sales Tax Reform Fund shall have been less
10than 1/12 of the Annual Specified Amount, an amount equal to
11the difference shall be immediately paid into the Build
12Illinois Fund from other moneys received by the Department
13pursuant to the Tax Acts; and, further provided, that in no
14event shall the payments required under the preceding proviso
15result in aggregate payments into the Build Illinois Fund
16pursuant to this clause (b) for any fiscal year in excess of
17the greater of (i) the Tax Act Amount or (ii) the Annual
18Specified Amount for such fiscal year; and, further provided,
19that the amounts payable into the Build Illinois Fund under
20this clause (b) shall be payable only until such time as the
21aggregate amount on deposit under each trust indenture securing
22Bonds issued and outstanding pursuant to the Build Illinois
23Bond Act is sufficient, taking into account any future
24investment income, to fully provide, in accordance with such
25indenture, for the defeasance of or the payment of the
26principal of, premium, if any, and interest on the Bonds

 

 

10100HB0357sam001- 183 -LRB101 05160 JWD 72447 a

1secured by such indenture and on any Bonds expected to be
2issued thereafter and all fees and costs payable with respect
3thereto, all as certified by the Director of the Bureau of the
4Budget (now Governor's Office of Management and Budget). If on
5the last business day of any month in which Bonds are
6outstanding pursuant to the Build Illinois Bond Act, the
7aggregate of the moneys deposited in the Build Illinois Bond
8Account in the Build Illinois Fund in such month shall be less
9than the amount required to be transferred in such month from
10the Build Illinois Bond Account to the Build Illinois Bond
11Retirement and Interest Fund pursuant to Section 13 of the
12Build Illinois Bond Act, an amount equal to such deficiency
13shall be immediately paid from other moneys received by the
14Department pursuant to the Tax Acts to the Build Illinois Fund;
15provided, however, that any amounts paid to the Build Illinois
16Fund in any fiscal year pursuant to this sentence shall be
17deemed to constitute payments pursuant to clause (b) of the
18preceding sentence and shall reduce the amount otherwise
19payable for such fiscal year pursuant to clause (b) of the
20preceding sentence. The moneys received by the Department
21pursuant to this Act and required to be deposited into the
22Build Illinois Fund are subject to the pledge, claim and charge
23set forth in Section 12 of the Build Illinois Bond Act.
24    Subject to payment of amounts into the Build Illinois Fund
25as provided in the preceding paragraph or in any amendment
26thereto hereafter enacted, the following specified monthly

 

 

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1installment of the amount requested in the certificate of the
2Chairman of the Metropolitan Pier and Exposition Authority
3provided under Section 8.25f of the State Finance Act, but not
4in excess of the sums designated as "Total Deposit", shall be
5deposited in the aggregate from collections under Section 9 of
6the Use Tax Act, Section 9 of the Service Use Tax Act, Section
79 of the Service Occupation Tax Act, and Section 3 of the
8Retailers' Occupation Tax Act into the McCormick Place
9Expansion Project Fund in the specified fiscal years.
10Fiscal YearTotal Deposit
111993         $0
121994 53,000,000
131995 58,000,000
141996 61,000,000
151997 64,000,000
161998 68,000,000
171999 71,000,000
182000 75,000,000
192001 80,000,000
202002 93,000,000
212003 99,000,000
222004103,000,000
232005108,000,000
242006113,000,000
252007119,000,000
262008126,000,000

 

 

10100HB0357sam001- 185 -LRB101 05160 JWD 72447 a

12009132,000,000
22010139,000,000
32011146,000,000
42012153,000,000
52013161,000,000
62014170,000,000
72015179,000,000
82016189,000,000
92017199,000,000
102018210,000,000
112019221,000,000
122020233,000,000
132021300,000,000246,000,000
142022300,000,000260,000,000
152023300,000,000275,000,000
162024 300,000,000275,000,000
172025 300,000,000275,000,000
182026 300,000,000279,000,000
192027 375,000,000292,000,000
202028 375,000,000307,000,000
212029 375,000,000322,000,000
222030 375,000,000338,000,000
232031 375,000,000350,000,000
242032 375,000,000350,000,000
252033 375,000,000
262034375,000,000

 

 

10100HB0357sam001- 186 -LRB101 05160 JWD 72447 a

12035375,000,000
22036450,000,000
3and
4each fiscal year
5thereafter that bonds
6are outstanding under
7Section 13.2 of the
8Metropolitan Pier and
9Exposition Authority Act,
10but not after fiscal year 2060.
11    Beginning July 20, 1993 and in each month of each fiscal
12year thereafter, one-eighth of the amount requested in the
13certificate of the Chairman of the Metropolitan Pier and
14Exposition Authority for that fiscal year, less the amount
15deposited into the McCormick Place Expansion Project Fund by
16the State Treasurer in the respective month under subsection
17(g) of Section 13 of the Metropolitan Pier and Exposition
18Authority Act, plus cumulative deficiencies in the deposits
19required under this Section for previous months and years,
20shall be deposited into the McCormick Place Expansion Project
21Fund, until the full amount requested for the fiscal year, but
22not in excess of the amount specified above as "Total Deposit",
23has been deposited.
24    Subject to payment of amounts into the Capital Projects
25Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
26and the McCormick Place Expansion Project Fund pursuant to the

 

 

10100HB0357sam001- 187 -LRB101 05160 JWD 72447 a

1preceding paragraphs or in any amendments thereto hereafter
2enacted, for aviation fuel sold on or after December 1, 2019,
3the Department shall each month deposit into the Aviation Fuel
4Sales Tax Refund Fund an amount estimated by the Department to
5be required for refunds of the 80% portion of the tax on
6aviation fuel under this Act. The Department shall only deposit
7moneys into the Aviation Fuel Sales Tax Refund Fund under this
8paragraph for so long as the revenue use requirements of 49
9U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
10    Subject to payment of amounts into the Build Illinois Fund
11and the McCormick Place Expansion Project Fund pursuant to the
12preceding paragraphs or in any amendments thereto hereafter
13enacted, beginning July 1, 1993 and ending on September 30,
142013, the Department shall each month pay into the Illinois Tax
15Increment Fund 0.27% of 80% of the net revenue realized for the
16preceding month from the 6.25% general rate on the selling
17price of tangible personal property.
18    Subject to payment of amounts into the Build Illinois Fund
19and the McCormick Place Expansion Project Fund pursuant to the
20preceding paragraphs or in any amendments thereto hereafter
21enacted, beginning with the receipt of the first report of
22taxes paid by an eligible business and continuing for a 25-year
23period, the Department shall each month pay into the Energy
24Infrastructure Fund 80% of the net revenue realized from the
256.25% general rate on the selling price of Illinois-mined coal
26that was sold to an eligible business. For purposes of this

 

 

10100HB0357sam001- 188 -LRB101 05160 JWD 72447 a

1paragraph, the term "eligible business" means a new electric
2generating facility certified pursuant to Section 605-332 of
3the Department of Commerce and Economic Opportunity Law of the
4Civil Administrative Code of Illinois.
5    Subject to payment of amounts into the Build Illinois Fund,
6the McCormick Place Expansion Project Fund, the Illinois Tax
7Increment Fund, and the Energy Infrastructure Fund pursuant to
8the preceding paragraphs or in any amendments to this Section
9hereafter enacted, beginning on the first day of the first
10calendar month to occur on or after August 26, 2014 (the
11effective date of Public Act 98-1098), each month, from the
12collections made under Section 9 of the Use Tax Act, Section 9
13of the Service Use Tax Act, Section 9 of the Service Occupation
14Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
15the Department shall pay into the Tax Compliance and
16Administration Fund, to be used, subject to appropriation, to
17fund additional auditors and compliance personnel at the
18Department of Revenue, an amount equal to 1/12 of 5% of 80% of
19the cash receipts collected during the preceding fiscal year by
20the Audit Bureau of the Department under the Use Tax Act, the
21Service Use Tax Act, the Service Occupation Tax Act, the
22Retailers' Occupation Tax Act, and associated local occupation
23and use taxes administered by the Department.
24    Subject to payments of amounts into the Build Illinois
25Fund, the McCormick Place Expansion Project Fund, the Illinois
26Tax Increment Fund, the Energy Infrastructure Fund, and the Tax

 

 

10100HB0357sam001- 189 -LRB101 05160 JWD 72447 a

1Compliance and Administration Fund as provided in this Section,
2beginning on July 1, 2018 the Department shall pay each month
3into the Downstate Public Transportation Fund the moneys
4required to be so paid under Section 2-3 of the Downstate
5Public Transportation Act.
6    Subject to successful execution and delivery of a
7public-private agreement between the public agency and private
8entity and completion of the civic build, beginning on July 1,
92023, of the remainder of the moneys received by the Department
10under the Use Tax Act, the Service Use Tax Act, the Service
11Occupation Tax Act, and this Act, the Department shall deposit
12the following specified deposits in the aggregate from
13collections under the Use Tax Act, the Service Use Tax Act, the
14Service Occupation Tax Act, and the Retailers' Occupation Tax
15Act, as required under Section 8.25g of the State Finance Act
16for distribution consistent with the Public-Private
17Partnership for Civic and Transit Infrastructure Project Act.
18The moneys received by the Department pursuant to this Act and
19required to be deposited into the Civic and Transit
20Infrastructure Fund are subject to the pledge, claim, and
21charge set forth in Section 25-55 of the Public-Private
22Partnership for Civic and Transit Infrastructure Project Act.
23As used in this paragraph, "civic build", "private entity",
24"public-private agreement", and "public agency" have the
25meanings provided in Section 25-10 of the Public-Private
26Partnership for Civic and Transit Infrastructure Project Act.

 

 

10100HB0357sam001- 190 -LRB101 05160 JWD 72447 a

1        Fiscal Year............................Total Deposit
2        2024....................................$200,000,000
3        2025....................................$206,000,000
4        2026....................................$212,200,000
5        2027....................................$218,500,000
6        2028....................................$225,100,000
7        2029....................................$288,700,000
8        2030....................................$298,900,000
9        2031....................................$309,300,000
10        2032....................................$320,100,000
11        2033....................................$331,200,000
12        2034....................................$341,200,000
13        2035....................................$351,400,000
14        2036....................................$361,900,000
15        2037....................................$372,800,000
16        2038....................................$384,000,000
17        2039....................................$395,500,000
18        2040....................................$407,400,000
19        2041....................................$419,600,000
20        2042....................................$432,200,000
21        2043....................................$445,100,000
22    Beginning July 1, 2021 and until July 1, 2022, subject to
23the payment of amounts into the State and Local Sales Tax
24Reform Fund, the Build Illinois Fund, the McCormick Place
25Expansion Project Fund, the Illinois Tax Increment Fund, the
26Energy Infrastructure Fund, and the Tax Compliance and

 

 

10100HB0357sam001- 191 -LRB101 05160 JWD 72447 a

1Administration Fund as provided in this Section, the Department
2shall pay each month into the Road Fund the amount estimated to
3represent 16% of the net revenue realized from the taxes
4imposed on motor fuel and gasohol. Beginning July 1, 2022 and
5until July 1, 2023, subject to the payment of amounts into the
6State and Local Sales Tax Reform Fund, the Build Illinois Fund,
7the McCormick Place Expansion Project Fund, the Illinois Tax
8Increment Fund, the Energy Infrastructure Fund, and the Tax
9Compliance and Administration Fund as provided in this Section,
10the Department shall pay each month into the Road Fund the
11amount estimated to represent 32% of the net revenue realized
12from the taxes imposed on motor fuel and gasohol. Beginning
13July 1, 2023 and until July 1, 2024, subject to the payment of
14amounts into the State and Local Sales Tax Reform Fund, the
15Build Illinois Fund, the McCormick Place Expansion Project
16Fund, the Illinois Tax Increment Fund, the Energy
17Infrastructure Fund, and the Tax Compliance and Administration
18Fund as provided in this Section, the Department shall pay each
19month into the Road Fund the amount estimated to represent 48%
20of the net revenue realized from the taxes imposed on motor
21fuel and gasohol. Beginning July 1, 2024 and until July 1,
222025, subject to the payment of amounts into the State and
23Local Sales Tax Reform Fund, the Build Illinois Fund, the
24McCormick Place Expansion Project Fund, the Illinois Tax
25Increment Fund, the Energy Infrastructure Fund, and the Tax
26Compliance and Administration Fund as provided in this Section,

 

 

10100HB0357sam001- 192 -LRB101 05160 JWD 72447 a

1the Department shall pay each month into the Road Fund the
2amount estimated to represent 64% of the net revenue realized
3from the taxes imposed on motor fuel and gasohol. Beginning on
4July 1, 2025, subject to the payment of amounts into the State
5and Local Sales Tax Reform Fund, the Build Illinois Fund, the
6McCormick Place Expansion Project Fund, the Illinois Tax
7Increment Fund, the Energy Infrastructure Fund, and the Tax
8Compliance and Administration Fund as provided in this Section,
9the Department shall pay each month into the Road Fund the
10amount estimated to represent 80% of the net revenue realized
11from the taxes imposed on motor fuel and gasohol. As used in
12this paragraph "motor fuel" has the meaning given to that term
13in Section 1.1 of the Motor Fuel Tax Act, and "gasohol" has the
14meaning given to that term in Section 3-40 of this Act.
15    Of the remainder of the moneys received by the Department
16pursuant to this Act, 75% thereof shall be paid into the State
17Treasury and 25% shall be reserved in a special account and
18used only for the transfer to the Common School Fund as part of
19the monthly transfer from the General Revenue Fund in
20accordance with Section 8a of the State Finance Act.
21    As soon as possible after the first day of each month, upon
22certification of the Department of Revenue, the Comptroller
23shall order transferred and the Treasurer shall transfer from
24the General Revenue Fund to the Motor Fuel Tax Fund an amount
25equal to 1.7% of 80% of the net revenue realized under this Act
26for the second preceding month. Beginning April 1, 2000, this

 

 

10100HB0357sam001- 193 -LRB101 05160 JWD 72447 a

1transfer is no longer required and shall not be made.
2    Net revenue realized for a month shall be the revenue
3collected by the State pursuant to this Act, less the amount
4paid out during that month as refunds to taxpayers for
5overpayment of liability.
6    For greater simplicity of administration, manufacturers,
7importers and wholesalers whose products are sold at retail in
8Illinois by numerous retailers, and who wish to do so, may
9assume the responsibility for accounting and paying to the
10Department all tax accruing under this Act with respect to such
11sales, if the retailers who are affected do not make written
12objection to the Department to this arrangement.
13(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
14100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
1515, Section 15-10, eff. 6-5-19; 101-10, Article 25, Section
1625-105, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
176-28-19; 101-604, eff. 12-13-19.)
 
18    Section 15-15. The Service Use Tax Act is amended by
19changing Section 9 as follows:
 
20    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
21    Sec. 9. Each serviceman required or authorized to collect
22the tax herein imposed shall pay to the Department the amount
23of such tax (except as otherwise provided) at the time when he
24is required to file his return for the period during which such

 

 

10100HB0357sam001- 194 -LRB101 05160 JWD 72447 a

1tax was collected, less a discount of 2.1% prior to January 1,
21990 and 1.75% on and after January 1, 1990, or $5 per calendar
3year, whichever is greater, which is allowed to reimburse the
4serviceman for expenses incurred in collecting the tax, keeping
5records, preparing and filing returns, remitting the tax and
6supplying data to the Department on request. The discount under
7this Section is not allowed for the 1.25% portion of taxes paid
8on aviation fuel that is subject to the revenue use
9requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The
10discount allowed under this Section is allowed only for returns
11that are filed in the manner required by this Act. The
12Department may disallow the discount for servicemen whose
13certificate of registration is revoked at the time the return
14is filed, but only if the Department's decision to revoke the
15certificate of registration has become final. A serviceman need
16not remit that part of any tax collected by him to the extent
17that he is required to pay and does pay the tax imposed by the
18Service Occupation Tax Act with respect to his sale of service
19involving the incidental transfer by him of the same property.
20    Except as provided hereinafter in this Section, on or
21before the twentieth day of each calendar month, such
22serviceman shall file a return for the preceding calendar month
23in accordance with reasonable Rules and Regulations to be
24promulgated by the Department. Such return shall be filed on a
25form prescribed by the Department and shall contain such
26information as the Department may reasonably require. On and

 

 

10100HB0357sam001- 195 -LRB101 05160 JWD 72447 a

1after January 1, 2018, with respect to servicemen whose annual
2gross receipts average $20,000 or more, all returns required to
3be filed pursuant to this Act shall be filed electronically.
4Servicemen who demonstrate that they do not have access to the
5Internet or demonstrate hardship in filing electronically may
6petition the Department to waive the electronic filing
7requirement.
8    The Department may require returns to be filed on a
9quarterly basis. If so required, a return for each calendar
10quarter shall be filed on or before the twentieth day of the
11calendar month following the end of such calendar quarter. The
12taxpayer shall also file a return with the Department for each
13of the first two months of each calendar quarter, on or before
14the twentieth day of the following calendar month, stating:
15        1. The name of the seller;
16        2. The address of the principal place of business from
17    which he engages in business as a serviceman in this State;
18        3. The total amount of taxable receipts received by him
19    during the preceding calendar month, including receipts
20    from charge and time sales, but less all deductions allowed
21    by law;
22        4. The amount of credit provided in Section 2d of this
23    Act;
24        5. The amount of tax due;
25        5-5. The signature of the taxpayer; and
26        6. Such other reasonable information as the Department

 

 

10100HB0357sam001- 196 -LRB101 05160 JWD 72447 a

1    may require.
2    Each serviceman required or authorized to collect the tax
3imposed by this Act on aviation fuel transferred as an incident
4of a sale of service in this State during the preceding
5calendar month shall, instead of reporting and paying tax on
6aviation fuel as otherwise required by this Section, report and
7pay such tax on a separate aviation fuel tax return. The
8requirements related to the return shall be as otherwise
9provided in this Section. Notwithstanding any other provisions
10of this Act to the contrary, servicemen collecting tax on
11aviation fuel shall file all aviation fuel tax returns and
12shall make all aviation fuel tax payments by electronic means
13in the manner and form required by the Department. For purposes
14of this Section, "aviation fuel" means jet fuel and aviation
15gasoline.
16    If a taxpayer fails to sign a return within 30 days after
17the proper notice and demand for signature by the Department,
18the return shall be considered valid and any amount shown to be
19due on the return shall be deemed assessed.
20    Notwithstanding any other provision of this Act to the
21contrary, servicemen subject to tax on cannabis shall file all
22cannabis tax returns and shall make all cannabis tax payments
23by electronic means in the manner and form required by the
24Department.
25    Beginning October 1, 1993, a taxpayer who has an average
26monthly tax liability of $150,000 or more shall make all

 

 

10100HB0357sam001- 197 -LRB101 05160 JWD 72447 a

1payments required by rules of the Department by electronic
2funds transfer. Beginning October 1, 1994, a taxpayer who has
3an average monthly tax liability of $100,000 or more shall make
4all payments required by rules of the Department by electronic
5funds transfer. Beginning October 1, 1995, a taxpayer who has
6an average monthly tax liability of $50,000 or more shall make
7all payments required by rules of the Department by electronic
8funds transfer. Beginning October 1, 2000, a taxpayer who has
9an annual tax liability of $200,000 or more shall make all
10payments required by rules of the Department by electronic
11funds transfer. The term "annual tax liability" shall be the
12sum of the taxpayer's liabilities under this Act, and under all
13other State and local occupation and use tax laws administered
14by the Department, for the immediately preceding calendar year.
15The term "average monthly tax liability" means the sum of the
16taxpayer's liabilities under this Act, and under all other
17State and local occupation and use tax laws administered by the
18Department, for the immediately preceding calendar year
19divided by 12. Beginning on October 1, 2002, a taxpayer who has
20a tax liability in the amount set forth in subsection (b) of
21Section 2505-210 of the Department of Revenue Law shall make
22all payments required by rules of the Department by electronic
23funds transfer.
24    Before August 1 of each year beginning in 1993, the
25Department shall notify all taxpayers required to make payments
26by electronic funds transfer. All taxpayers required to make

 

 

10100HB0357sam001- 198 -LRB101 05160 JWD 72447 a

1payments by electronic funds transfer shall make those payments
2for a minimum of one year beginning on October 1.
3    Any taxpayer not required to make payments by electronic
4funds transfer may make payments by electronic funds transfer
5with the permission of the Department.
6    All taxpayers required to make payment by electronic funds
7transfer and any taxpayers authorized to voluntarily make
8payments by electronic funds transfer shall make those payments
9in the manner authorized by the Department.
10    The Department shall adopt such rules as are necessary to
11effectuate a program of electronic funds transfer and the
12requirements of this Section.
13    If the serviceman is otherwise required to file a monthly
14return and if the serviceman's average monthly tax liability to
15the Department does not exceed $200, the Department may
16authorize his returns to be filed on a quarter annual basis,
17with the return for January, February and March of a given year
18being due by April 20 of such year; with the return for April,
19May and June of a given year being due by July 20 of such year;
20with the return for July, August and September of a given year
21being due by October 20 of such year, and with the return for
22October, November and December of a given year being due by
23January 20 of the following year.
24    If the serviceman is otherwise required to file a monthly
25or quarterly return and if the serviceman's average monthly tax
26liability to the Department does not exceed $50, the Department

 

 

10100HB0357sam001- 199 -LRB101 05160 JWD 72447 a

1may authorize his returns to be filed on an annual basis, with
2the return for a given year being due by January 20 of the
3following year.
4    Such quarter annual and annual returns, as to form and
5substance, shall be subject to the same requirements as monthly
6returns.
7    Notwithstanding any other provision in this Act concerning
8the time within which a serviceman may file his return, in the
9case of any serviceman who ceases to engage in a kind of
10business which makes him responsible for filing returns under
11this Act, such serviceman shall file a final return under this
12Act with the Department not more than 1 month after
13discontinuing such business.
14    Where a serviceman collects the tax with respect to the
15selling price of property which he sells and the purchaser
16thereafter returns such property and the serviceman refunds the
17selling price thereof to the purchaser, such serviceman shall
18also refund, to the purchaser, the tax so collected from the
19purchaser. When filing his return for the period in which he
20refunds such tax to the purchaser, the serviceman may deduct
21the amount of the tax so refunded by him to the purchaser from
22any other Service Use Tax, Service Occupation Tax, retailers'
23occupation tax or use tax which such serviceman may be required
24to pay or remit to the Department, as shown by such return,
25provided that the amount of the tax to be deducted shall
26previously have been remitted to the Department by such

 

 

10100HB0357sam001- 200 -LRB101 05160 JWD 72447 a

1serviceman. If the serviceman shall not previously have
2remitted the amount of such tax to the Department, he shall be
3entitled to no deduction hereunder upon refunding such tax to
4the purchaser.
5    Any serviceman filing a return hereunder shall also include
6the total tax upon the selling price of tangible personal
7property purchased for use by him as an incident to a sale of
8service, and such serviceman shall remit the amount of such tax
9to the Department when filing such return.
10    If experience indicates such action to be practicable, the
11Department may prescribe and furnish a combination or joint
12return which will enable servicemen, who are required to file
13returns hereunder and also under the Service Occupation Tax
14Act, to furnish all the return information required by both
15Acts on the one form.
16    Where the serviceman has more than one business registered
17with the Department under separate registration hereunder,
18such serviceman shall not file each return that is due as a
19single return covering all such registered businesses, but
20shall file separate returns for each such registered business.
21    Beginning January 1, 1990, each month the Department shall
22pay into the State and Local Tax Reform Fund, a special fund in
23the State Treasury, the net revenue realized for the preceding
24month from the 1% tax imposed under this Act.
25    Beginning January 1, 1990, each month the Department shall
26pay into the State and Local Sales Tax Reform Fund 20% of the

 

 

10100HB0357sam001- 201 -LRB101 05160 JWD 72447 a

1net revenue realized for the preceding month from the 6.25%
2general rate on transfers of tangible personal property, other
3than (i) tangible personal property which is purchased outside
4Illinois at retail from a retailer and which is titled or
5registered by an agency of this State's government and (ii)
6aviation fuel sold on or after December 1, 2019. This exception
7for aviation fuel only applies for so long as the revenue use
8requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
9binding on the State.
10    For aviation fuel sold on or after December 1, 2019, each
11month the Department shall pay into the State Aviation Program
12Fund 20% of the net revenue realized for the preceding month
13from the 6.25% general rate on the selling price of aviation
14fuel, less an amount estimated by the Department to be required
15for refunds of the 20% portion of the tax on aviation fuel
16under this Act, which amount shall be deposited into the
17Aviation Fuel Sales Tax Refund Fund. The Department shall only
18pay moneys into the State Aviation Program Fund and the
19Aviation Fuel Sales Tax Refund Fund under this Act for so long
20as the revenue use requirements of 49 U.S.C. 47107(b) and 49
21U.S.C. 47133 are binding on the State.
22    Beginning August 1, 2000, each month the Department shall
23pay into the State and Local Sales Tax Reform Fund 100% of the
24net revenue realized for the preceding month from the 1.25%
25rate on the selling price of motor fuel and gasohol.
26    Beginning October 1, 2009, each month the Department shall

 

 

10100HB0357sam001- 202 -LRB101 05160 JWD 72447 a

1pay into the Capital Projects Fund an amount that is equal to
2an amount estimated by the Department to represent 80% of the
3net revenue realized for the preceding month from the sale of
4candy, grooming and hygiene products, and soft drinks that had
5been taxed at a rate of 1% prior to September 1, 2009 but that
6are now taxed at 6.25%.
7    Beginning July 1, 2013, each month the Department shall pay
8into the Underground Storage Tank Fund from the proceeds
9collected under this Act, the Use Tax Act, the Service
10Occupation Tax Act, and the Retailers' Occupation Tax Act an
11amount equal to the average monthly deficit in the Underground
12Storage Tank Fund during the prior year, as certified annually
13by the Illinois Environmental Protection Agency, but the total
14payment into the Underground Storage Tank Fund under this Act,
15the Use Tax Act, the Service Occupation Tax Act, and the
16Retailers' Occupation Tax Act shall not exceed $18,000,000 in
17any State fiscal year. As used in this paragraph, the "average
18monthly deficit" shall be equal to the difference between the
19average monthly claims for payment by the fund and the average
20monthly revenues deposited into the fund, excluding payments
21made pursuant to this paragraph.
22    Beginning July 1, 2015, of the remainder of the moneys
23received by the Department under the Use Tax Act, this Act, the
24Service Occupation Tax Act, and the Retailers' Occupation Tax
25Act, each month the Department shall deposit $500,000 into the
26State Crime Laboratory Fund.

 

 

10100HB0357sam001- 203 -LRB101 05160 JWD 72447 a

1    Of the remainder of the moneys received by the Department
2pursuant to this Act, (a) 1.75% thereof shall be paid into the
3Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
4and after July 1, 1989, 3.8% thereof shall be paid into the
5Build Illinois Fund; provided, however, that if in any fiscal
6year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
7may be, of the moneys received by the Department and required
8to be paid into the Build Illinois Fund pursuant to Section 3
9of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
10Act, Section 9 of the Service Use Tax Act, and Section 9 of the
11Service Occupation Tax Act, such Acts being hereinafter called
12the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
13may be, of moneys being hereinafter called the "Tax Act
14Amount", and (2) the amount transferred to the Build Illinois
15Fund from the State and Local Sales Tax Reform Fund shall be
16less than the Annual Specified Amount (as defined in Section 3
17of the Retailers' Occupation Tax Act), an amount equal to the
18difference shall be immediately paid into the Build Illinois
19Fund from other moneys received by the Department pursuant to
20the Tax Acts; and further provided, that if on the last
21business day of any month the sum of (1) the Tax Act Amount
22required to be deposited into the Build Illinois Bond Account
23in the Build Illinois Fund during such month and (2) the amount
24transferred during such month to the Build Illinois Fund from
25the State and Local Sales Tax Reform Fund shall have been less
26than 1/12 of the Annual Specified Amount, an amount equal to

 

 

10100HB0357sam001- 204 -LRB101 05160 JWD 72447 a

1the difference shall be immediately paid into the Build
2Illinois Fund from other moneys received by the Department
3pursuant to the Tax Acts; and, further provided, that in no
4event shall the payments required under the preceding proviso
5result in aggregate payments into the Build Illinois Fund
6pursuant to this clause (b) for any fiscal year in excess of
7the greater of (i) the Tax Act Amount or (ii) the Annual
8Specified Amount for such fiscal year; and, further provided,
9that the amounts payable into the Build Illinois Fund under
10this clause (b) shall be payable only until such time as the
11aggregate amount on deposit under each trust indenture securing
12Bonds issued and outstanding pursuant to the Build Illinois
13Bond Act is sufficient, taking into account any future
14investment income, to fully provide, in accordance with such
15indenture, for the defeasance of or the payment of the
16principal of, premium, if any, and interest on the Bonds
17secured by such indenture and on any Bonds expected to be
18issued thereafter and all fees and costs payable with respect
19thereto, all as certified by the Director of the Bureau of the
20Budget (now Governor's Office of Management and Budget). If on
21the last business day of any month in which Bonds are
22outstanding pursuant to the Build Illinois Bond Act, the
23aggregate of the moneys deposited in the Build Illinois Bond
24Account in the Build Illinois Fund in such month shall be less
25than the amount required to be transferred in such month from
26the Build Illinois Bond Account to the Build Illinois Bond

 

 

10100HB0357sam001- 205 -LRB101 05160 JWD 72447 a

1Retirement and Interest Fund pursuant to Section 13 of the
2Build Illinois Bond Act, an amount equal to such deficiency
3shall be immediately paid from other moneys received by the
4Department pursuant to the Tax Acts to the Build Illinois Fund;
5provided, however, that any amounts paid to the Build Illinois
6Fund in any fiscal year pursuant to this sentence shall be
7deemed to constitute payments pursuant to clause (b) of the
8preceding sentence and shall reduce the amount otherwise
9payable for such fiscal year pursuant to clause (b) of the
10preceding sentence. The moneys received by the Department
11pursuant to this Act and required to be deposited into the
12Build Illinois Fund are subject to the pledge, claim and charge
13set forth in Section 12 of the Build Illinois Bond Act.
14    Subject to payment of amounts into the Build Illinois Fund
15as provided in the preceding paragraph or in any amendment
16thereto hereafter enacted, the following specified monthly
17installment of the amount requested in the certificate of the
18Chairman of the Metropolitan Pier and Exposition Authority
19provided under Section 8.25f of the State Finance Act, but not
20in excess of the sums designated as "Total Deposit", shall be
21deposited in the aggregate from collections under Section 9 of
22the Use Tax Act, Section 9 of the Service Use Tax Act, Section
239 of the Service Occupation Tax Act, and Section 3 of the
24Retailers' Occupation Tax Act into the McCormick Place
25Expansion Project Fund in the specified fiscal years.

 

 

10100HB0357sam001- 206 -LRB101 05160 JWD 72447 a

1Fiscal YearTotal Deposit
21993         $0
31994 53,000,000
41995 58,000,000
51996 61,000,000
61997 64,000,000
71998 68,000,000
81999 71,000,000
92000 75,000,000
102001 80,000,000
112002 93,000,000
122003 99,000,000
132004103,000,000
142005108,000,000
152006113,000,000
162007119,000,000
172008126,000,000
182009132,000,000
192010139,000,000
202011146,000,000
212012153,000,000
222013161,000,000
232014170,000,000
242015179,000,000
252016189,000,000

 

 

10100HB0357sam001- 207 -LRB101 05160 JWD 72447 a

12017199,000,000
22018210,000,000
32019221,000,000
42020233,000,000
52021300,000,000 246,000,000
62022300,000,000260,000,000
72023300,000,000275,000,000
82024 300,000,000275,000,000
92025 300,000,000275,000,000
102026 300,000,000279,000,000
112027 375,000,000292,000,000
122028 375,000,000307,000,000
132029 375,000,000322,000,000
142030 375,000,000338,000,000
152031 375,000,000350,000,000
162032 375,000,000350,000,000
172033 375,000,000
182034375,000,000
192035375,000,000
202036450,000,000
21and
22each fiscal year
23thereafter that bonds
24are outstanding under
25Section 13.2 of the
26Metropolitan Pier and

 

 

10100HB0357sam001- 208 -LRB101 05160 JWD 72447 a

1Exposition Authority Act,
2but not after fiscal year 2060.
3    Beginning July 20, 1993 and in each month of each fiscal
4year thereafter, one-eighth of the amount requested in the
5certificate of the Chairman of the Metropolitan Pier and
6Exposition Authority for that fiscal year, less the amount
7deposited into the McCormick Place Expansion Project Fund by
8the State Treasurer in the respective month under subsection
9(g) of Section 13 of the Metropolitan Pier and Exposition
10Authority Act, plus cumulative deficiencies in the deposits
11required under this Section for previous months and years,
12shall be deposited into the McCormick Place Expansion Project
13Fund, until the full amount requested for the fiscal year, but
14not in excess of the amount specified above as "Total Deposit",
15has been deposited.
16    Subject to payment of amounts into the Capital Projects
17Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
18and the McCormick Place Expansion Project Fund pursuant to the
19preceding paragraphs or in any amendments thereto hereafter
20enacted, for aviation fuel sold on or after December 1, 2019,
21the Department shall each month deposit into the Aviation Fuel
22Sales Tax Refund Fund an amount estimated by the Department to
23be required for refunds of the 80% portion of the tax on
24aviation fuel under this Act. The Department shall only deposit
25moneys into the Aviation Fuel Sales Tax Refund Fund under this
26paragraph for so long as the revenue use requirements of 49

 

 

10100HB0357sam001- 209 -LRB101 05160 JWD 72447 a

1U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
2    Subject to payment of amounts into the Build Illinois Fund
3and the McCormick Place Expansion Project Fund pursuant to the
4preceding paragraphs or in any amendments thereto hereafter
5enacted, beginning July 1, 1993 and ending on September 30,
62013, the Department shall each month pay into the Illinois Tax
7Increment Fund 0.27% of 80% of the net revenue realized for the
8preceding month from the 6.25% general rate on the selling
9price of tangible personal property.
10    Subject to payment of amounts into the Build Illinois Fund
11and the McCormick Place Expansion Project Fund pursuant to the
12preceding paragraphs or in any amendments thereto hereafter
13enacted, beginning with the receipt of the first report of
14taxes paid by an eligible business and continuing for a 25-year
15period, the Department shall each month pay into the Energy
16Infrastructure Fund 80% of the net revenue realized from the
176.25% general rate on the selling price of Illinois-mined coal
18that was sold to an eligible business. For purposes of this
19paragraph, the term "eligible business" means a new electric
20generating facility certified pursuant to Section 605-332 of
21the Department of Commerce and Economic Opportunity Law of the
22Civil Administrative Code of Illinois.
23    Subject to payment of amounts into the Build Illinois Fund,
24the McCormick Place Expansion Project Fund, the Illinois Tax
25Increment Fund, and the Energy Infrastructure Fund pursuant to
26the preceding paragraphs or in any amendments to this Section

 

 

10100HB0357sam001- 210 -LRB101 05160 JWD 72447 a

1hereafter enacted, beginning on the first day of the first
2calendar month to occur on or after August 26, 2014 (the
3effective date of Public Act 98-1098), each month, from the
4collections made under Section 9 of the Use Tax Act, Section 9
5of the Service Use Tax Act, Section 9 of the Service Occupation
6Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
7the Department shall pay into the Tax Compliance and
8Administration Fund, to be used, subject to appropriation, to
9fund additional auditors and compliance personnel at the
10Department of Revenue, an amount equal to 1/12 of 5% of 80% of
11the cash receipts collected during the preceding fiscal year by
12the Audit Bureau of the Department under the Use Tax Act, the
13Service Use Tax Act, the Service Occupation Tax Act, the
14Retailers' Occupation Tax Act, and associated local occupation
15and use taxes administered by the Department.
16    Subject to payments of amounts into the Build Illinois
17Fund, the McCormick Place Expansion Project Fund, the Illinois
18Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
19Compliance and Administration Fund as provided in this Section,
20beginning on July 1, 2018 the Department shall pay each month
21into the Downstate Public Transportation Fund the moneys
22required to be so paid under Section 2-3 of the Downstate
23Public Transportation Act.
24    Subject to successful execution and delivery of a
25public-private agreement between the public agency and private
26entity and completion of the civic build, beginning on July 1,

 

 

10100HB0357sam001- 211 -LRB101 05160 JWD 72447 a

12023, of the remainder of the moneys received by the Department
2under the Use Tax Act, the Service Use Tax Act, the Service
3Occupation Tax Act, and this Act, the Department shall deposit
4the following specified deposits in the aggregate from
5collections under the Use Tax Act, the Service Use Tax Act, the
6Service Occupation Tax Act, and the Retailers' Occupation Tax
7Act, as required under Section 8.25g of the State Finance Act
8for distribution consistent with the Public-Private
9Partnership for Civic and Transit Infrastructure Project Act.
10The moneys received by the Department pursuant to this Act and
11required to be deposited into the Civic and Transit
12Infrastructure Fund are subject to the pledge, claim, and
13charge set forth in Section 25-55 of the Public-Private
14Partnership for Civic and Transit Infrastructure Project Act.
15As used in this paragraph, "civic build", "private entity",
16"public-private agreement", and "public agency" have the
17meanings provided in Section 25-10 of the Public-Private
18Partnership for Civic and Transit Infrastructure Project Act.
19        Fiscal Year............................Total Deposit
20        2024....................................$200,000,000
21        2025....................................$206,000,000
22        2026....................................$212,200,000
23        2027....................................$218,500,000
24        2028....................................$225,100,000
25        2029....................................$288,700,000
26        2030....................................$298,900,000

 

 

10100HB0357sam001- 212 -LRB101 05160 JWD 72447 a

1        2031....................................$309,300,000
2        2032....................................$320,100,000
3        2033....................................$331,200,000
4        2034....................................$341,200,000
5        2035....................................$351,400,000
6        2036....................................$361,900,000
7        2037....................................$372,800,000
8        2038....................................$384,000,000
9        2039....................................$395,500,000
10        2040....................................$407,400,000
11        2041....................................$419,600,000
12        2042....................................$432,200,000
13        2043....................................$445,100,000
14    Beginning July 1, 2021 and until July 1, 2022, subject to
15the payment of amounts into the State and Local Sales Tax
16Reform Fund, the Build Illinois Fund, the McCormick Place
17Expansion Project Fund, the Illinois Tax Increment Fund, the
18Energy Infrastructure Fund, and the Tax Compliance and
19Administration Fund as provided in this Section, the Department
20shall pay each month into the Road Fund the amount estimated to
21represent 16% of the net revenue realized from the taxes
22imposed on motor fuel and gasohol. Beginning July 1, 2022 and
23until July 1, 2023, subject to the payment of amounts into the
24State and Local Sales Tax Reform Fund, the Build Illinois Fund,
25the McCormick Place Expansion Project Fund, the Illinois Tax
26Increment Fund, the Energy Infrastructure Fund, and the Tax

 

 

10100HB0357sam001- 213 -LRB101 05160 JWD 72447 a

1Compliance and Administration Fund as provided in this Section,
2the Department shall pay each month into the Road Fund the
3amount estimated to represent 32% of the net revenue realized
4from the taxes imposed on motor fuel and gasohol. Beginning
5July 1, 2023 and until July 1, 2024, subject to the payment of
6amounts into the State and Local Sales Tax Reform Fund, the
7Build Illinois Fund, the McCormick Place Expansion Project
8Fund, the Illinois Tax Increment Fund, the Energy
9Infrastructure Fund, and the Tax Compliance and Administration
10Fund as provided in this Section, the Department shall pay each
11month into the Road Fund the amount estimated to represent 48%
12of the net revenue realized from the taxes imposed on motor
13fuel and gasohol. Beginning July 1, 2024 and until July 1,
142025, subject to the payment of amounts into the State and
15Local Sales Tax Reform Fund, the Build Illinois Fund, the
16McCormick Place Expansion Project Fund, the Illinois Tax
17Increment Fund, the Energy Infrastructure Fund, and the Tax
18Compliance and Administration Fund as provided in this Section,
19the Department shall pay each month into the Road Fund the
20amount estimated to represent 64% of the net revenue realized
21from the taxes imposed on motor fuel and gasohol. Beginning on
22July 1, 2025, subject to the payment of amounts into the State
23and Local Sales Tax Reform Fund, the Build Illinois Fund, the
24McCormick Place Expansion Project Fund, the Illinois Tax
25Increment Fund, the Energy Infrastructure Fund, and the Tax
26Compliance and Administration Fund as provided in this Section,

 

 

10100HB0357sam001- 214 -LRB101 05160 JWD 72447 a

1the Department shall pay each month into the Road Fund the
2amount estimated to represent 80% of the net revenue realized
3from the taxes imposed on motor fuel and gasohol. As used in
4this paragraph "motor fuel" has the meaning given to that term
5in Section 1.1 of the Motor Fuel Tax Act, and "gasohol" has the
6meaning given to that term in Section 3-40 of the Use Tax Act.
7    Of the remainder of the moneys received by the Department
8pursuant to this Act, 75% thereof shall be paid into the
9General Revenue Fund of the State Treasury and 25% shall be
10reserved in a special account and used only for the transfer to
11the Common School Fund as part of the monthly transfer from the
12General Revenue Fund in accordance with Section 8a of the State
13Finance Act.
14    As soon as possible after the first day of each month, upon
15certification of the Department of Revenue, the Comptroller
16shall order transferred and the Treasurer shall transfer from
17the General Revenue Fund to the Motor Fuel Tax Fund an amount
18equal to 1.7% of 80% of the net revenue realized under this Act
19for the second preceding month. Beginning April 1, 2000, this
20transfer is no longer required and shall not be made.
21    Net revenue realized for a month shall be the revenue
22collected by the State pursuant to this Act, less the amount
23paid out during that month as refunds to taxpayers for
24overpayment of liability.
25(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
26100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article

 

 

10100HB0357sam001- 215 -LRB101 05160 JWD 72447 a

115, Section 15-15, eff. 6-5-19; 101-10, Article 25, Section
225-110, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
36-28-19; 101-604, eff. 12-13-19.)
 
4    Section 15-20. The Service Occupation Tax Act is amended by
5changing Section 9 as follows:
 
6    (35 ILCS 115/9)  (from Ch. 120, par. 439.109)
7    Sec. 9. Each serviceman required or authorized to collect
8the tax herein imposed shall pay to the Department the amount
9of such tax at the time when he is required to file his return
10for the period during which such tax was collectible, less a
11discount of 2.1% prior to January 1, 1990, and 1.75% on and
12after January 1, 1990, or $5 per calendar year, whichever is
13greater, which is allowed to reimburse the serviceman for
14expenses incurred in collecting the tax, keeping records,
15preparing and filing returns, remitting the tax and supplying
16data to the Department on request. The discount under this
17Section is not allowed for the 1.25% portion of taxes paid on
18aviation fuel that is subject to the revenue use requirements
19of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The discount allowed
20under this Section is allowed only for returns that are filed
21in the manner required by this Act. The Department may disallow
22the discount for servicemen whose certificate of registration
23is revoked at the time the return is filed, but only if the
24Department's decision to revoke the certificate of

 

 

10100HB0357sam001- 216 -LRB101 05160 JWD 72447 a

1registration has become final.
2    Where such tangible personal property is sold under a
3conditional sales contract, or under any other form of sale
4wherein the payment of the principal sum, or a part thereof, is
5extended beyond the close of the period for which the return is
6filed, the serviceman, in collecting the tax may collect, for
7each tax return period, only the tax applicable to the part of
8the selling price actually received during such tax return
9period.
10    Except as provided hereinafter in this Section, on or
11before the twentieth day of each calendar month, such
12serviceman shall file a return for the preceding calendar month
13in accordance with reasonable rules and regulations to be
14promulgated by the Department of Revenue. Such return shall be
15filed on a form prescribed by the Department and shall contain
16such information as the Department may reasonably require. On
17and after January 1, 2018, with respect to servicemen whose
18annual gross receipts average $20,000 or more, all returns
19required to be filed pursuant to this Act shall be filed
20electronically. Servicemen who demonstrate that they do not
21have access to the Internet or demonstrate hardship in filing
22electronically may petition the Department to waive the
23electronic filing requirement.
24    The Department may require returns to be filed on a
25quarterly basis. If so required, a return for each calendar
26quarter shall be filed on or before the twentieth day of the

 

 

10100HB0357sam001- 217 -LRB101 05160 JWD 72447 a

1calendar month following the end of such calendar quarter. The
2taxpayer shall also file a return with the Department for each
3of the first two months of each calendar quarter, on or before
4the twentieth day of the following calendar month, stating:
5        1. The name of the seller;
6        2. The address of the principal place of business from
7    which he engages in business as a serviceman in this State;
8        3. The total amount of taxable receipts received by him
9    during the preceding calendar month, including receipts
10    from charge and time sales, but less all deductions allowed
11    by law;
12        4. The amount of credit provided in Section 2d of this
13    Act;
14        5. The amount of tax due;
15        5-5. The signature of the taxpayer; and
16        6. Such other reasonable information as the Department
17    may require.
18    Each serviceman required or authorized to collect the tax
19herein imposed on aviation fuel acquired as an incident to the
20purchase of a service in this State during the preceding
21calendar month shall, instead of reporting and paying tax as
22otherwise required by this Section, report and pay such tax on
23a separate aviation fuel tax return. The requirements related
24to the return shall be as otherwise provided in this Section.
25Notwithstanding any other provisions of this Act to the
26contrary, servicemen transferring aviation fuel incident to

 

 

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1sales of service shall file all aviation fuel tax returns and
2shall make all aviation fuel tax payments by electronic means
3in the manner and form required by the Department. For purposes
4of this Section, "aviation fuel" means jet fuel and aviation
5gasoline.
6    If a taxpayer fails to sign a return within 30 days after
7the proper notice and demand for signature by the Department,
8the return shall be considered valid and any amount shown to be
9due on the return shall be deemed assessed.
10    Notwithstanding any other provision of this Act to the
11contrary, servicemen subject to tax on cannabis shall file all
12cannabis tax returns and shall make all cannabis tax payments
13by electronic means in the manner and form required by the
14Department.
15    Prior to October 1, 2003, and on and after September 1,
162004 a serviceman may accept a Manufacturer's Purchase Credit
17certification from a purchaser in satisfaction of Service Use
18Tax as provided in Section 3-70 of the Service Use Tax Act if
19the purchaser provides the appropriate documentation as
20required by Section 3-70 of the Service Use Tax Act. A
21Manufacturer's Purchase Credit certification, accepted prior
22to October 1, 2003 or on or after September 1, 2004 by a
23serviceman as provided in Section 3-70 of the Service Use Tax
24Act, may be used by that serviceman to satisfy Service
25Occupation Tax liability in the amount claimed in the
26certification, not to exceed 6.25% of the receipts subject to

 

 

10100HB0357sam001- 219 -LRB101 05160 JWD 72447 a

1tax from a qualifying purchase. A Manufacturer's Purchase
2Credit reported on any original or amended return filed under
3this Act after October 20, 2003 for reporting periods prior to
4September 1, 2004 shall be disallowed. Manufacturer's Purchase
5Credit reported on annual returns due on or after January 1,
62005 will be disallowed for periods prior to September 1, 2004.
7No Manufacturer's Purchase Credit may be used after September
830, 2003 through August 31, 2004 to satisfy any tax liability
9imposed under this Act, including any audit liability.
10    If the serviceman's average monthly tax liability to the
11Department does not exceed $200, the Department may authorize
12his returns to be filed on a quarter annual basis, with the
13return for January, February and March of a given year being
14due by April 20 of such year; with the return for April, May
15and June of a given year being due by July 20 of such year; with
16the return for July, August and September of a given year being
17due by October 20 of such year, and with the return for
18October, November and December of a given year being due by
19January 20 of the following year.
20    If the serviceman's average monthly tax liability to the
21Department does not exceed $50, the Department may authorize
22his returns to be filed on an annual basis, with the return for
23a given year being due by January 20 of the following year.
24    Such quarter annual and annual returns, as to form and
25substance, shall be subject to the same requirements as monthly
26returns.

 

 

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1    Notwithstanding any other provision in this Act concerning
2the time within which a serviceman may file his return, in the
3case of any serviceman who ceases to engage in a kind of
4business which makes him responsible for filing returns under
5this Act, such serviceman shall file a final return under this
6Act with the Department not more than 1 month after
7discontinuing such business.
8    Beginning October 1, 1993, a taxpayer who has an average
9monthly tax liability of $150,000 or more shall make all
10payments required by rules of the Department by electronic
11funds transfer. Beginning October 1, 1994, a taxpayer who has
12an average monthly tax liability of $100,000 or more shall make
13all payments required by rules of the Department by electronic
14funds transfer. Beginning October 1, 1995, a taxpayer who has
15an average monthly tax liability of $50,000 or more shall make
16all payments required by rules of the Department by electronic
17funds transfer. Beginning October 1, 2000, a taxpayer who has
18an annual tax liability of $200,000 or more shall make all
19payments required by rules of the Department by electronic
20funds transfer. The term "annual tax liability" shall be the
21sum of the taxpayer's liabilities under this Act, and under all
22other State and local occupation and use tax laws administered
23by the Department, for the immediately preceding calendar year.
24The term "average monthly tax liability" means the sum of the
25taxpayer's liabilities under this Act, and under all other
26State and local occupation and use tax laws administered by the

 

 

10100HB0357sam001- 221 -LRB101 05160 JWD 72447 a

1Department, for the immediately preceding calendar year
2divided by 12. Beginning on October 1, 2002, a taxpayer who has
3a tax liability in the amount set forth in subsection (b) of
4Section 2505-210 of the Department of Revenue Law shall make
5all payments required by rules of the Department by electronic
6funds transfer.
7    Before August 1 of each year beginning in 1993, the
8Department shall notify all taxpayers required to make payments
9by electronic funds transfer. All taxpayers required to make
10payments by electronic funds transfer shall make those payments
11for a minimum of one year beginning on October 1.
12    Any taxpayer not required to make payments by electronic
13funds transfer may make payments by electronic funds transfer
14with the permission of the Department.
15    All taxpayers required to make payment by electronic funds
16transfer and any taxpayers authorized to voluntarily make
17payments by electronic funds transfer shall make those payments
18in the manner authorized by the Department.
19    The Department shall adopt such rules as are necessary to
20effectuate a program of electronic funds transfer and the
21requirements of this Section.
22    Where a serviceman collects the tax with respect to the
23selling price of tangible personal property which he sells and
24the purchaser thereafter returns such tangible personal
25property and the serviceman refunds the selling price thereof
26to the purchaser, such serviceman shall also refund, to the

 

 

10100HB0357sam001- 222 -LRB101 05160 JWD 72447 a

1purchaser, the tax so collected from the purchaser. When filing
2his return for the period in which he refunds such tax to the
3purchaser, the serviceman may deduct the amount of the tax so
4refunded by him to the purchaser from any other Service
5Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
6Use Tax which such serviceman may be required to pay or remit
7to the Department, as shown by such return, provided that the
8amount of the tax to be deducted shall previously have been
9remitted to the Department by such serviceman. If the
10serviceman shall not previously have remitted the amount of
11such tax to the Department, he shall be entitled to no
12deduction hereunder upon refunding such tax to the purchaser.
13    If experience indicates such action to be practicable, the
14Department may prescribe and furnish a combination or joint
15return which will enable servicemen, who are required to file
16returns hereunder and also under the Retailers' Occupation Tax
17Act, the Use Tax Act or the Service Use Tax Act, to furnish all
18the return information required by all said Acts on the one
19form.
20    Where the serviceman has more than one business registered
21with the Department under separate registrations hereunder,
22such serviceman shall file separate returns for each registered
23business.
24    Beginning January 1, 1990, each month the Department shall
25pay into the Local Government Tax Fund the revenue realized for
26the preceding month from the 1% tax imposed under this Act.

 

 

10100HB0357sam001- 223 -LRB101 05160 JWD 72447 a

1    Beginning January 1, 1990, each month the Department shall
2pay into the County and Mass Transit District Fund 4% of the
3revenue realized for the preceding month from the 6.25% general
4rate on sales of tangible personal property other than aviation
5fuel sold on or after December 1, 2019. This exception for
6aviation fuel only applies for so long as the revenue use
7requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
8binding on the State.
9    Beginning August 1, 2000, each month the Department shall
10pay into the County and Mass Transit District Fund 20% of the
11net revenue realized for the preceding month from the 1.25%
12rate on the selling price of motor fuel and gasohol.
13    Beginning January 1, 1990, each month the Department shall
14pay into the Local Government Tax Fund 16% of the revenue
15realized for the preceding month from the 6.25% general rate on
16transfers of tangible personal property other than aviation
17fuel sold on or after December 1, 2019. This exception for
18aviation fuel only applies for so long as the revenue use
19requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
20binding on the State.
21    For aviation fuel sold on or after December 1, 2019, each
22month the Department shall pay into the State Aviation Program
23Fund 20% of the net revenue realized for the preceding month
24from the 6.25% general rate on the selling price of aviation
25fuel, less an amount estimated by the Department to be required
26for refunds of the 20% portion of the tax on aviation fuel

 

 

10100HB0357sam001- 224 -LRB101 05160 JWD 72447 a

1under this Act, which amount shall be deposited into the
2Aviation Fuel Sales Tax Refund Fund. The Department shall only
3pay moneys into the State Aviation Program Fund and the
4Aviation Fuel Sales Tax Refund Fund under this Act for so long
5as the revenue use requirements of 49 U.S.C. 47107(b) and 49
6U.S.C. 47133 are binding on the State.
7    Beginning August 1, 2000, each month the Department shall
8pay into the Local Government Tax Fund 80% of the net revenue
9realized for the preceding month from the 1.25% rate on the
10selling price of motor fuel and gasohol.
11    Beginning October 1, 2009, each month the Department shall
12pay into the Capital Projects Fund an amount that is equal to
13an amount estimated by the Department to represent 80% of the
14net revenue realized for the preceding month from the sale of
15candy, grooming and hygiene products, and soft drinks that had
16been taxed at a rate of 1% prior to September 1, 2009 but that
17are now taxed at 6.25%.
18    Beginning July 1, 2013, each month the Department shall pay
19into the Underground Storage Tank Fund from the proceeds
20collected under this Act, the Use Tax Act, the Service Use Tax
21Act, and the Retailers' Occupation Tax Act an amount equal to
22the average monthly deficit in the Underground Storage Tank
23Fund during the prior year, as certified annually by the
24Illinois Environmental Protection Agency, but the total
25payment into the Underground Storage Tank Fund under this Act,
26the Use Tax Act, the Service Use Tax Act, and the Retailers'

 

 

10100HB0357sam001- 225 -LRB101 05160 JWD 72447 a

1Occupation Tax Act shall not exceed $18,000,000 in any State
2fiscal year. As used in this paragraph, the "average monthly
3deficit" shall be equal to the difference between the average
4monthly claims for payment by the fund and the average monthly
5revenues deposited into the fund, excluding payments made
6pursuant to this paragraph.
7    Beginning July 1, 2015, of the remainder of the moneys
8received by the Department under the Use Tax Act, the Service
9Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
10each month the Department shall deposit $500,000 into the State
11Crime Laboratory Fund.
12    Of the remainder of the moneys received by the Department
13pursuant to this Act, (a) 1.75% thereof shall be paid into the
14Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
15and after July 1, 1989, 3.8% thereof shall be paid into the
16Build Illinois Fund; provided, however, that if in any fiscal
17year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
18may be, of the moneys received by the Department and required
19to be paid into the Build Illinois Fund pursuant to Section 3
20of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
21Act, Section 9 of the Service Use Tax Act, and Section 9 of the
22Service Occupation Tax Act, such Acts being hereinafter called
23the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
24may be, of moneys being hereinafter called the "Tax Act
25Amount", and (2) the amount transferred to the Build Illinois
26Fund from the State and Local Sales Tax Reform Fund shall be

 

 

10100HB0357sam001- 226 -LRB101 05160 JWD 72447 a

1less than the Annual Specified Amount (as defined in Section 3
2of the Retailers' Occupation Tax Act), an amount equal to the
3difference shall be immediately paid into the Build Illinois
4Fund from other moneys received by the Department pursuant to
5the Tax Acts; and further provided, that if on the last
6business day of any month the sum of (1) the Tax Act Amount
7required to be deposited into the Build Illinois Account in the
8Build Illinois Fund during such month and (2) the amount
9transferred during such month to the Build Illinois Fund from
10the State and Local Sales Tax Reform Fund shall have been less
11than 1/12 of the Annual Specified Amount, an amount equal to
12the difference shall be immediately paid into the Build
13Illinois Fund from other moneys received by the Department
14pursuant to the Tax Acts; and, further provided, that in no
15event shall the payments required under the preceding proviso
16result in aggregate payments into the Build Illinois Fund
17pursuant to this clause (b) for any fiscal year in excess of
18the greater of (i) the Tax Act Amount or (ii) the Annual
19Specified Amount for such fiscal year; and, further provided,
20that the amounts payable into the Build Illinois Fund under
21this clause (b) shall be payable only until such time as the
22aggregate amount on deposit under each trust indenture securing
23Bonds issued and outstanding pursuant to the Build Illinois
24Bond Act is sufficient, taking into account any future
25investment income, to fully provide, in accordance with such
26indenture, for the defeasance of or the payment of the

 

 

10100HB0357sam001- 227 -LRB101 05160 JWD 72447 a

1principal of, premium, if any, and interest on the Bonds
2secured by such indenture and on any Bonds expected to be
3issued thereafter and all fees and costs payable with respect
4thereto, all as certified by the Director of the Bureau of the
5Budget (now Governor's Office of Management and Budget). If on
6the last business day of any month in which Bonds are
7outstanding pursuant to the Build Illinois Bond Act, the
8aggregate of the moneys deposited in the Build Illinois Bond
9Account in the Build Illinois Fund in such month shall be less
10than the amount required to be transferred in such month from
11the Build Illinois Bond Account to the Build Illinois Bond
12Retirement and Interest Fund pursuant to Section 13 of the
13Build Illinois Bond Act, an amount equal to such deficiency
14shall be immediately paid from other moneys received by the
15Department pursuant to the Tax Acts to the Build Illinois Fund;
16provided, however, that any amounts paid to the Build Illinois
17Fund in any fiscal year pursuant to this sentence shall be
18deemed to constitute payments pursuant to clause (b) of the
19preceding sentence and shall reduce the amount otherwise
20payable for such fiscal year pursuant to clause (b) of the
21preceding sentence. The moneys received by the Department
22pursuant to this Act and required to be deposited into the
23Build Illinois Fund are subject to the pledge, claim and charge
24set forth in Section 12 of the Build Illinois Bond Act.
25    Subject to payment of amounts into the Build Illinois Fund
26as provided in the preceding paragraph or in any amendment

 

 

10100HB0357sam001- 228 -LRB101 05160 JWD 72447 a

1thereto hereafter enacted, the following specified monthly
2installment of the amount requested in the certificate of the
3Chairman of the Metropolitan Pier and Exposition Authority
4provided under Section 8.25f of the State Finance Act, but not
5in excess of the sums designated as "Total Deposit", shall be
6deposited in the aggregate from collections under Section 9 of
7the Use Tax Act, Section 9 of the Service Use Tax Act, Section
89 of the Service Occupation Tax Act, and Section 3 of the
9Retailers' Occupation Tax Act into the McCormick Place
10Expansion Project Fund in the specified fiscal years.
11Fiscal YearTotal Deposit
121993         $0
131994 53,000,000
141995 58,000,000
151996 61,000,000
161997 64,000,000
171998 68,000,000
181999 71,000,000
192000 75,000,000
202001 80,000,000
212002 93,000,000
222003 99,000,000
232004103,000,000
242005108,000,000
252006113,000,000

 

 

10100HB0357sam001- 229 -LRB101 05160 JWD 72447 a

12007119,000,000
22008126,000,000
32009132,000,000
42010139,000,000
52011146,000,000
62012153,000,000
72013161,000,000
82014170,000,000
92015179,000,000
102016189,000,000
112017199,000,000
122018210,000,000
132019221,000,000
142020233,000,000
152021300,000,000 246,000,000
162022300,000,000260,000,000
172023300,000,000275,000,000
182024 300,000,000275,000,000
192025 300,000,000275,000,000
202026 300,000,000279,000,000
212027 375,000,000292,000,000
222028 375,000,000307,000,000
232029 375,000,000322,000,000
242030 375,000,000338,000,000
252031 375,000,000350,000,000
262032 375,000,000350,000,000

 

 

10100HB0357sam001- 230 -LRB101 05160 JWD 72447 a

12033 375,000,000
22034375,000,000
32035375,000,000
42036450,000,000
5and
6each fiscal year
7thereafter that bonds
8are outstanding under
9Section 13.2 of the
10Metropolitan Pier and
11Exposition Authority Act,
12but not after fiscal year 2060.
13    Beginning July 20, 1993 and in each month of each fiscal
14year thereafter, one-eighth of the amount requested in the
15certificate of the Chairman of the Metropolitan Pier and
16Exposition Authority for that fiscal year, less the amount
17deposited into the McCormick Place Expansion Project Fund by
18the State Treasurer in the respective month under subsection
19(g) of Section 13 of the Metropolitan Pier and Exposition
20Authority Act, plus cumulative deficiencies in the deposits
21required under this Section for previous months and years,
22shall be deposited into the McCormick Place Expansion Project
23Fund, until the full amount requested for the fiscal year, but
24not in excess of the amount specified above as "Total Deposit",
25has been deposited.
26    Subject to payment of amounts into the Capital Projects

 

 

10100HB0357sam001- 231 -LRB101 05160 JWD 72447 a

1Fund, the Build Illinois Fund, and the McCormick Place
2Expansion Project Fund pursuant to the preceding paragraphs or
3in any amendments thereto hereafter enacted, for aviation fuel
4sold on or after December 1, 2019, the Department shall each
5month deposit into the Aviation Fuel Sales Tax Refund Fund an
6amount estimated by the Department to be required for refunds
7of the 80% portion of the tax on aviation fuel under this Act.
8The Department shall only deposit moneys into the Aviation Fuel
9Sales Tax Refund Fund under this paragraph for so long as the
10revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1147133 are binding on the State.
12    Subject to payment of amounts into the Build Illinois Fund
13and the McCormick Place Expansion Project Fund pursuant to the
14preceding paragraphs or in any amendments thereto hereafter
15enacted, beginning July 1, 1993 and ending on September 30,
162013, the Department shall each month pay into the Illinois Tax
17Increment Fund 0.27% of 80% of the net revenue realized for the
18preceding month from the 6.25% general rate on the selling
19price of tangible personal property.
20    Subject to payment of amounts into the Build Illinois Fund
21and the McCormick Place Expansion Project Fund pursuant to the
22preceding paragraphs or in any amendments thereto hereafter
23enacted, beginning with the receipt of the first report of
24taxes paid by an eligible business and continuing for a 25-year
25period, the Department shall each month pay into the Energy
26Infrastructure Fund 80% of the net revenue realized from the

 

 

10100HB0357sam001- 232 -LRB101 05160 JWD 72447 a

16.25% general rate on the selling price of Illinois-mined coal
2that was sold to an eligible business. For purposes of this
3paragraph, the term "eligible business" means a new electric
4generating facility certified pursuant to Section 605-332 of
5the Department of Commerce and Economic Opportunity Law of the
6Civil Administrative Code of Illinois.
7    Subject to payment of amounts into the Build Illinois Fund,
8the McCormick Place Expansion Project Fund, the Illinois Tax
9Increment Fund, and the Energy Infrastructure Fund pursuant to
10the preceding paragraphs or in any amendments to this Section
11hereafter enacted, beginning on the first day of the first
12calendar month to occur on or after August 26, 2014 (the
13effective date of Public Act 98-1098), each month, from the
14collections made under Section 9 of the Use Tax Act, Section 9
15of the Service Use Tax Act, Section 9 of the Service Occupation
16Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
17the Department shall pay into the Tax Compliance and
18Administration Fund, to be used, subject to appropriation, to
19fund additional auditors and compliance personnel at the
20Department of Revenue, an amount equal to 1/12 of 5% of 80% of
21the cash receipts collected during the preceding fiscal year by
22the Audit Bureau of the Department under the Use Tax Act, the
23Service Use Tax Act, the Service Occupation Tax Act, the
24Retailers' Occupation Tax Act, and associated local occupation
25and use taxes administered by the Department.
26    Subject to payments of amounts into the Build Illinois

 

 

10100HB0357sam001- 233 -LRB101 05160 JWD 72447 a

1Fund, the McCormick Place Expansion Project Fund, the Illinois
2Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
3Compliance and Administration Fund as provided in this Section,
4beginning on July 1, 2018 the Department shall pay each month
5into the Downstate Public Transportation Fund the moneys
6required to be so paid under Section 2-3 of the Downstate
7Public Transportation Act.
8    Subject to successful execution and delivery of a
9public-private agreement between the public agency and private
10entity and completion of the civic build, beginning on July 1,
112023, of the remainder of the moneys received by the Department
12under the Use Tax Act, the Service Use Tax Act, the Service
13Occupation Tax Act, and this Act, the Department shall deposit
14the following specified deposits in the aggregate from
15collections under the Use Tax Act, the Service Use Tax Act, the
16Service Occupation Tax Act, and the Retailers' Occupation Tax
17Act, as required under Section 8.25g of the State Finance Act
18for distribution consistent with the Public-Private
19Partnership for Civic and Transit Infrastructure Project Act.
20The moneys received by the Department pursuant to this Act and
21required to be deposited into the Civic and Transit
22Infrastructure Fund are subject to the pledge, claim and charge
23set forth in Section 25-55 of the Public-Private Partnership
24for Civic and Transit Infrastructure Project Act. As used in
25this paragraph, "civic build", "private entity",
26"public-private agreement", and "public agency" have the

 

 

10100HB0357sam001- 234 -LRB101 05160 JWD 72447 a

1meanings provided in Section 25-10 of the Public-Private
2Partnership for Civic and Transit Infrastructure Project Act.
3        Fiscal Year............................Total Deposit
4        2024....................................$200,000,000
5        2025....................................$206,000,000
6        2026....................................$212,200,000
7        2027....................................$218,500,000
8        2028....................................$225,100,000
9        2029....................................$288,700,000
10        2030....................................$298,900,000
11        2031....................................$309,300,000
12        2032....................................$320,100,000
13        2033....................................$331,200,000
14        2034....................................$341,200,000
15        2035....................................$351,400,000
16        2036....................................$361,900,000
17        2037....................................$372,800,000
18        2038....................................$384,000,000
19        2039....................................$395,500,000
20        2040....................................$407,400,000
21        2041....................................$419,600,000
22        2042....................................$432,200,000
23        2043....................................$445,100,000
24    Beginning July 1, 2021 and until July 1, 2022, subject to
25the payment of amounts into the County and Mass Transit
26District Fund, the Local Government Tax Fund, the Build

 

 

10100HB0357sam001- 235 -LRB101 05160 JWD 72447 a

1Illinois Fund, the McCormick Place Expansion Project Fund, the
2Illinois Tax Increment Fund, the Energy Infrastructure Fund,
3and the Tax Compliance and Administration Fund as provided in
4this Section, the Department shall pay each month into the Road
5Fund the amount estimated to represent 16% of the net revenue
6realized from the taxes imposed on motor fuel and gasohol.
7Beginning July 1, 2022 and until July 1, 2023, subject to the
8payment of amounts into the County and Mass Transit District
9Fund, the Local Government Tax Fund, the Build Illinois Fund,
10the McCormick Place Expansion Project Fund, the Illinois Tax
11Increment Fund, the Energy Infrastructure Fund, and the Tax
12Compliance and Administration Fund as provided in this Section,
13the Department shall pay each month into the Road Fund the
14amount estimated to represent 32% of the net revenue realized
15from the taxes imposed on motor fuel and gasohol. Beginning
16July 1, 2023 and until July 1, 2024, subject to the payment of
17amounts into the County and Mass Transit District Fund, the
18Local Government Tax Fund, the Build Illinois Fund, the
19McCormick Place Expansion Project Fund, the Illinois Tax
20Increment Fund, the Energy Infrastructure Fund, and the Tax
21Compliance and Administration Fund as provided in this Section,
22the Department shall pay each month into the Road Fund the
23amount estimated to represent 48% of the net revenue realized
24from the taxes imposed on motor fuel and gasohol. Beginning
25July 1, 2024 and until July 1, 2025, subject to the payment of
26amounts into the County and Mass Transit District Fund, the

 

 

10100HB0357sam001- 236 -LRB101 05160 JWD 72447 a

1Local Government Tax Fund, the Build Illinois Fund, the
2McCormick Place Expansion Project Fund, the Illinois Tax
3Increment Fund, the Energy Infrastructure Fund, and the Tax
4Compliance and Administration Fund as provided in this Section,
5the Department shall pay each month into the Road Fund the
6amount estimated to represent 64% of the net revenue realized
7from the taxes imposed on motor fuel and gasohol. Beginning on
8July 1, 2025, subject to the payment of amounts into the County
9and Mass Transit District Fund, the Local Government Tax Fund,
10the Build Illinois Fund, the McCormick Place Expansion Project
11Fund, the Illinois Tax Increment Fund, the Energy
12Infrastructure Fund, and the Tax Compliance and Administration
13Fund as provided in this Section, the Department shall pay each
14month into the Road Fund the amount estimated to represent 80%
15of the net revenue realized from the taxes imposed on motor
16fuel and gasohol. As used in this paragraph "motor fuel" has
17the meaning given to that term in Section 1.1 of the Motor Fuel
18Tax Act, and "gasohol" has the meaning given to that term in
19Section 3-40 of the Use Tax Act.
20    Of the remainder of the moneys received by the Department
21pursuant to this Act, 75% shall be paid into the General
22Revenue Fund of the State Treasury and 25% shall be reserved in
23a special account and used only for the transfer to the Common
24School Fund as part of the monthly transfer from the General
25Revenue Fund in accordance with Section 8a of the State Finance
26Act.

 

 

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1    The Department may, upon separate written notice to a
2taxpayer, require the taxpayer to prepare and file with the
3Department on a form prescribed by the Department within not
4less than 60 days after receipt of the notice an annual
5information return for the tax year specified in the notice.
6Such annual return to the Department shall include a statement
7of gross receipts as shown by the taxpayer's last Federal
8income tax return. If the total receipts of the business as
9reported in the Federal income tax return do not agree with the
10gross receipts reported to the Department of Revenue for the
11same period, the taxpayer shall attach to his annual return a
12schedule showing a reconciliation of the 2 amounts and the
13reasons for the difference. The taxpayer's annual return to the
14Department shall also disclose the cost of goods sold by the
15taxpayer during the year covered by such return, opening and
16closing inventories of such goods for such year, cost of goods
17used from stock or taken from stock and given away by the
18taxpayer during such year, pay roll information of the
19taxpayer's business during such year and any additional
20reasonable information which the Department deems would be
21helpful in determining the accuracy of the monthly, quarterly
22or annual returns filed by such taxpayer as hereinbefore
23provided for in this Section.
24    If the annual information return required by this Section
25is not filed when and as required, the taxpayer shall be liable
26as follows:

 

 

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1        (i) Until January 1, 1994, the taxpayer shall be liable
2    for a penalty equal to 1/6 of 1% of the tax due from such
3    taxpayer under this Act during the period to be covered by
4    the annual return for each month or fraction of a month
5    until such return is filed as required, the penalty to be
6    assessed and collected in the same manner as any other
7    penalty provided for in this Act.
8        (ii) On and after January 1, 1994, the taxpayer shall
9    be liable for a penalty as described in Section 3-4 of the
10    Uniform Penalty and Interest Act.
11    The chief executive officer, proprietor, owner or highest
12ranking manager shall sign the annual return to certify the
13accuracy of the information contained therein. Any person who
14willfully signs the annual return containing false or
15inaccurate information shall be guilty of perjury and punished
16accordingly. The annual return form prescribed by the
17Department shall include a warning that the person signing the
18return may be liable for perjury.
19    The foregoing portion of this Section concerning the filing
20of an annual information return shall not apply to a serviceman
21who is not required to file an income tax return with the
22United States Government.
23    As soon as possible after the first day of each month, upon
24certification of the Department of Revenue, the Comptroller
25shall order transferred and the Treasurer shall transfer from
26the General Revenue Fund to the Motor Fuel Tax Fund an amount

 

 

10100HB0357sam001- 239 -LRB101 05160 JWD 72447 a

1equal to 1.7% of 80% of the net revenue realized under this Act
2for the second preceding month. Beginning April 1, 2000, this
3transfer is no longer required and shall not be made.
4    Net revenue realized for a month shall be the revenue
5collected by the State pursuant to this Act, less the amount
6paid out during that month as refunds to taxpayers for
7overpayment of liability.
8    For greater simplicity of administration, it shall be
9permissible for manufacturers, importers and wholesalers whose
10products are sold by numerous servicemen in Illinois, and who
11wish to do so, to assume the responsibility for accounting and
12paying to the Department all tax accruing under this Act with
13respect to such sales, if the servicemen who are affected do
14not make written objection to the Department to this
15arrangement.
16(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
17100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
1815, Section 15-20, eff. 6-5-19; 101-10, Article 25, Section
1925-115, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
206-28-19; 101-604, eff. 12-13-19.)
 
21    Section 15-25. The Retailers' Occupation Tax Act is amended
22by changing Section 3 as follows:
 
23    (35 ILCS 120/3)  (from Ch. 120, par. 442)
24    Sec. 3. Except as provided in this Section, on or before

 

 

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1the twentieth day of each calendar month, every person engaged
2in the business of selling tangible personal property at retail
3in this State during the preceding calendar month shall file a
4return with the Department, stating:
5        1. The name of the seller;
6        2. His residence address and the address of his
7    principal place of business and the address of the
8    principal place of business (if that is a different
9    address) from which he engages in the business of selling
10    tangible personal property at retail in this State;
11        3. Total amount of receipts received by him during the
12    preceding calendar month or quarter, as the case may be,
13    from sales of tangible personal property, and from services
14    furnished, by him during such preceding calendar month or
15    quarter;
16        4. Total amount received by him during the preceding
17    calendar month or quarter on charge and time sales of
18    tangible personal property, and from services furnished,
19    by him prior to the month or quarter for which the return
20    is filed;
21        5. Deductions allowed by law;
22        6. Gross receipts which were received by him during the
23    preceding calendar month or quarter and upon the basis of
24    which the tax is imposed;
25        7. The amount of credit provided in Section 2d of this
26    Act;

 

 

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1        8. The amount of tax due;
2        9. The signature of the taxpayer; and
3        10. Such other reasonable information as the
4    Department may require.
5    On and after January 1, 2018, except for returns for motor
6vehicles, watercraft, aircraft, and trailers that are required
7to be registered with an agency of this State, with respect to
8retailers whose annual gross receipts average $20,000 or more,
9all returns required to be filed pursuant to this Act shall be
10filed electronically. Retailers who demonstrate that they do
11not have access to the Internet or demonstrate hardship in
12filing electronically may petition the Department to waive the
13electronic filing requirement.
14    If a taxpayer fails to sign a return within 30 days after
15the proper notice and demand for signature by the Department,
16the return shall be considered valid and any amount shown to be
17due on the return shall be deemed assessed.
18    Each return shall be accompanied by the statement of
19prepaid tax issued pursuant to Section 2e for which credit is
20claimed.
21    Prior to October 1, 2003, and on and after September 1,
222004 a retailer may accept a Manufacturer's Purchase Credit
23certification from a purchaser in satisfaction of Use Tax as
24provided in Section 3-85 of the Use Tax Act if the purchaser
25provides the appropriate documentation as required by Section
263-85 of the Use Tax Act. A Manufacturer's Purchase Credit

 

 

10100HB0357sam001- 242 -LRB101 05160 JWD 72447 a

1certification, accepted by a retailer prior to October 1, 2003
2and on and after September 1, 2004 as provided in Section 3-85
3of the Use Tax Act, may be used by that retailer to satisfy
4Retailers' Occupation Tax liability in the amount claimed in
5the certification, not to exceed 6.25% of the receipts subject
6to tax from a qualifying purchase. A Manufacturer's Purchase
7Credit reported on any original or amended return filed under
8this Act after October 20, 2003 for reporting periods prior to
9September 1, 2004 shall be disallowed. Manufacturer's
10Purchaser Credit reported on annual returns due on or after
11January 1, 2005 will be disallowed for periods prior to
12September 1, 2004. No Manufacturer's Purchase Credit may be
13used after September 30, 2003 through August 31, 2004 to
14satisfy any tax liability imposed under this Act, including any
15audit liability.
16    The Department may require returns to be filed on a
17quarterly basis. If so required, a return for each calendar
18quarter shall be filed on or before the twentieth day of the
19calendar month following the end of such calendar quarter. The
20taxpayer shall also file a return with the Department for each
21of the first two months of each calendar quarter, on or before
22the twentieth day of the following calendar month, stating:
23        1. The name of the seller;
24        2. The address of the principal place of business from
25    which he engages in the business of selling tangible
26    personal property at retail in this State;

 

 

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1        3. The total amount of taxable receipts received by him
2    during the preceding calendar month from sales of tangible
3    personal property by him during such preceding calendar
4    month, including receipts from charge and time sales, but
5    less all deductions allowed by law;
6        4. The amount of credit provided in Section 2d of this
7    Act;
8        5. The amount of tax due; and
9        6. Such other reasonable information as the Department
10    may require.
11    Every person engaged in the business of selling aviation
12fuel at retail in this State during the preceding calendar
13month shall, instead of reporting and paying tax as otherwise
14required by this Section, report and pay such tax on a separate
15aviation fuel tax return. The requirements related to the
16return shall be as otherwise provided in this Section.
17Notwithstanding any other provisions of this Act to the
18contrary, retailers selling aviation fuel shall file all
19aviation fuel tax returns and shall make all aviation fuel tax
20payments by electronic means in the manner and form required by
21the Department. For purposes of this Section, "aviation fuel"
22means jet fuel and aviation gasoline.
23    Beginning on October 1, 2003, any person who is not a
24licensed distributor, importing distributor, or manufacturer,
25as defined in the Liquor Control Act of 1934, but is engaged in
26the business of selling, at retail, alcoholic liquor shall file

 

 

10100HB0357sam001- 244 -LRB101 05160 JWD 72447 a

1a statement with the Department of Revenue, in a format and at
2a time prescribed by the Department, showing the total amount
3paid for alcoholic liquor purchased during the preceding month
4and such other information as is reasonably required by the
5Department. The Department may adopt rules to require that this
6statement be filed in an electronic or telephonic format. Such
7rules may provide for exceptions from the filing requirements
8of this paragraph. For the purposes of this paragraph, the term
9"alcoholic liquor" shall have the meaning prescribed in the
10Liquor Control Act of 1934.
11    Beginning on October 1, 2003, every distributor, importing
12distributor, and manufacturer of alcoholic liquor as defined in
13the Liquor Control Act of 1934, shall file a statement with the
14Department of Revenue, no later than the 10th day of the month
15for the preceding month during which transactions occurred, by
16electronic means, showing the total amount of gross receipts
17from the sale of alcoholic liquor sold or distributed during
18the preceding month to purchasers; identifying the purchaser to
19whom it was sold or distributed; the purchaser's tax
20registration number; and such other information reasonably
21required by the Department. A distributor, importing
22distributor, or manufacturer of alcoholic liquor must
23personally deliver, mail, or provide by electronic means to
24each retailer listed on the monthly statement a report
25containing a cumulative total of that distributor's, importing
26distributor's, or manufacturer's total sales of alcoholic

 

 

10100HB0357sam001- 245 -LRB101 05160 JWD 72447 a

1liquor to that retailer no later than the 10th day of the month
2for the preceding month during which the transaction occurred.
3The distributor, importing distributor, or manufacturer shall
4notify the retailer as to the method by which the distributor,
5importing distributor, or manufacturer will provide the sales
6information. If the retailer is unable to receive the sales
7information by electronic means, the distributor, importing
8distributor, or manufacturer shall furnish the sales
9information by personal delivery or by mail. For purposes of
10this paragraph, the term "electronic means" includes, but is
11not limited to, the use of a secure Internet website, e-mail,
12or facsimile.
13    If a total amount of less than $1 is payable, refundable or
14creditable, such amount shall be disregarded if it is less than
1550 cents and shall be increased to $1 if it is 50 cents or more.
16    Notwithstanding any other provision of this Act to the
17contrary, retailers subject to tax on cannabis shall file all
18cannabis tax returns and shall make all cannabis tax payments
19by electronic means in the manner and form required by the
20Department.
21    Beginning October 1, 1993, a taxpayer who has an average
22monthly tax liability of $150,000 or more shall make all
23payments required by rules of the Department by electronic
24funds transfer. Beginning October 1, 1994, a taxpayer who has
25an average monthly tax liability of $100,000 or more shall make
26all payments required by rules of the Department by electronic

 

 

10100HB0357sam001- 246 -LRB101 05160 JWD 72447 a

1funds transfer. Beginning October 1, 1995, a taxpayer who has
2an average monthly tax liability of $50,000 or more shall make
3all payments required by rules of the Department by electronic
4funds transfer. Beginning October 1, 2000, a taxpayer who has
5an annual tax liability of $200,000 or more shall make all
6payments required by rules of the Department by electronic
7funds transfer. The term "annual tax liability" shall be the
8sum of the taxpayer's liabilities under this Act, and under all
9other State and local occupation and use tax laws administered
10by the Department, for the immediately preceding calendar year.
11The term "average monthly tax liability" shall be the sum of
12the taxpayer's liabilities under this Act, and under all other
13State and local occupation and use tax laws administered by the
14Department, for the immediately preceding calendar year
15divided by 12. Beginning on October 1, 2002, a taxpayer who has
16a tax liability in the amount set forth in subsection (b) of
17Section 2505-210 of the Department of Revenue Law shall make
18all payments required by rules of the Department by electronic
19funds transfer.
20    Before August 1 of each year beginning in 1993, the
21Department shall notify all taxpayers required to make payments
22by electronic funds transfer. All taxpayers required to make
23payments by electronic funds transfer shall make those payments
24for a minimum of one year beginning on October 1.
25    Any taxpayer not required to make payments by electronic
26funds transfer may make payments by electronic funds transfer

 

 

10100HB0357sam001- 247 -LRB101 05160 JWD 72447 a

1with the permission of the Department.
2    All taxpayers required to make payment by electronic funds
3transfer and any taxpayers authorized to voluntarily make
4payments by electronic funds transfer shall make those payments
5in the manner authorized by the Department.
6    The Department shall adopt such rules as are necessary to
7effectuate a program of electronic funds transfer and the
8requirements of this Section.
9    Any amount which is required to be shown or reported on any
10return or other document under this Act shall, if such amount
11is not a whole-dollar amount, be increased to the nearest
12whole-dollar amount in any case where the fractional part of a
13dollar is 50 cents or more, and decreased to the nearest
14whole-dollar amount where the fractional part of a dollar is
15less than 50 cents.
16    If the retailer is otherwise required to file a monthly
17return and if the retailer's average monthly tax liability to
18the Department does not exceed $200, the Department may
19authorize his returns to be filed on a quarter annual basis,
20with the return for January, February and March of a given year
21being due by April 20 of such year; with the return for April,
22May and June of a given year being due by July 20 of such year;
23with the return for July, August and September of a given year
24being due by October 20 of such year, and with the return for
25October, November and December of a given year being due by
26January 20 of the following year.

 

 

10100HB0357sam001- 248 -LRB101 05160 JWD 72447 a

1    If the retailer is otherwise required to file a monthly or
2quarterly return and if the retailer's average monthly tax
3liability with the Department does not exceed $50, the
4Department may authorize his returns to be filed on an annual
5basis, with the return for a given year being due by January 20
6of the following year.
7    Such quarter annual and annual returns, as to form and
8substance, shall be subject to the same requirements as monthly
9returns.
10    Notwithstanding any other provision in this Act concerning
11the time within which a retailer may file his return, in the
12case of any retailer who ceases to engage in a kind of business
13which makes him responsible for filing returns under this Act,
14such retailer shall file a final return under this Act with the
15Department not more than one month after discontinuing such
16business.
17    Where the same person has more than one business registered
18with the Department under separate registrations under this
19Act, such person may not file each return that is due as a
20single return covering all such registered businesses, but
21shall file separate returns for each such registered business.
22    In addition, with respect to motor vehicles, watercraft,
23aircraft, and trailers that are required to be registered with
24an agency of this State, except as otherwise provided in this
25Section, every retailer selling this kind of tangible personal
26property shall file, with the Department, upon a form to be

 

 

10100HB0357sam001- 249 -LRB101 05160 JWD 72447 a

1prescribed and supplied by the Department, a separate return
2for each such item of tangible personal property which the
3retailer sells, except that if, in the same transaction, (i) a
4retailer of aircraft, watercraft, motor vehicles or trailers
5transfers more than one aircraft, watercraft, motor vehicle or
6trailer to another aircraft, watercraft, motor vehicle
7retailer or trailer retailer for the purpose of resale or (ii)
8a retailer of aircraft, watercraft, motor vehicles, or trailers
9transfers more than one aircraft, watercraft, motor vehicle, or
10trailer to a purchaser for use as a qualifying rolling stock as
11provided in Section 2-5 of this Act, then that seller may
12report the transfer of all aircraft, watercraft, motor vehicles
13or trailers involved in that transaction to the Department on
14the same uniform invoice-transaction reporting return form.
15For purposes of this Section, "watercraft" means a Class 2,
16Class 3, or Class 4 watercraft as defined in Section 3-2 of the
17Boat Registration and Safety Act, a personal watercraft, or any
18boat equipped with an inboard motor.
19    In addition, with respect to motor vehicles, watercraft,
20aircraft, and trailers that are required to be registered with
21an agency of this State, every person who is engaged in the
22business of leasing or renting such items and who, in
23connection with such business, sells any such item to a
24retailer for the purpose of resale is, notwithstanding any
25other provision of this Section to the contrary, authorized to
26meet the return-filing requirement of this Act by reporting the

 

 

10100HB0357sam001- 250 -LRB101 05160 JWD 72447 a

1transfer of all the aircraft, watercraft, motor vehicles, or
2trailers transferred for resale during a month to the
3Department on the same uniform invoice-transaction reporting
4return form on or before the 20th of the month following the
5month in which the transfer takes place. Notwithstanding any
6other provision of this Act to the contrary, all returns filed
7under this paragraph must be filed by electronic means in the
8manner and form as required by the Department.
9    Any retailer who sells only motor vehicles, watercraft,
10aircraft, or trailers that are required to be registered with
11an agency of this State, so that all retailers' occupation tax
12liability is required to be reported, and is reported, on such
13transaction reporting returns and who is not otherwise required
14to file monthly or quarterly returns, need not file monthly or
15quarterly returns. However, those retailers shall be required
16to file returns on an annual basis.
17    The transaction reporting return, in the case of motor
18vehicles or trailers that are required to be registered with an
19agency of this State, shall be the same document as the Uniform
20Invoice referred to in Section 5-402 of the Illinois Vehicle
21Code and must show the name and address of the seller; the name
22and address of the purchaser; the amount of the selling price
23including the amount allowed by the retailer for traded-in
24property, if any; the amount allowed by the retailer for the
25traded-in tangible personal property, if any, to the extent to
26which Section 1 of this Act allows an exemption for the value

 

 

10100HB0357sam001- 251 -LRB101 05160 JWD 72447 a

1of traded-in property; the balance payable after deducting such
2trade-in allowance from the total selling price; the amount of
3tax due from the retailer with respect to such transaction; the
4amount of tax collected from the purchaser by the retailer on
5such transaction (or satisfactory evidence that such tax is not
6due in that particular instance, if that is claimed to be the
7fact); the place and date of the sale; a sufficient
8identification of the property sold; such other information as
9is required in Section 5-402 of the Illinois Vehicle Code, and
10such other information as the Department may reasonably
11require.
12    The transaction reporting return in the case of watercraft
13or aircraft must show the name and address of the seller; the
14name and address of the purchaser; the amount of the selling
15price including the amount allowed by the retailer for
16traded-in property, if any; the amount allowed by the retailer
17for the traded-in tangible personal property, if any, to the
18extent to which Section 1 of this Act allows an exemption for
19the value of traded-in property; the balance payable after
20deducting such trade-in allowance from the total selling price;
21the amount of tax due from the retailer with respect to such
22transaction; the amount of tax collected from the purchaser by
23the retailer on such transaction (or satisfactory evidence that
24such tax is not due in that particular instance, if that is
25claimed to be the fact); the place and date of the sale, a
26sufficient identification of the property sold, and such other

 

 

10100HB0357sam001- 252 -LRB101 05160 JWD 72447 a

1information as the Department may reasonably require.
2    Such transaction reporting return shall be filed not later
3than 20 days after the day of delivery of the item that is
4being sold, but may be filed by the retailer at any time sooner
5than that if he chooses to do so. The transaction reporting
6return and tax remittance or proof of exemption from the
7Illinois use tax may be transmitted to the Department by way of
8the State agency with which, or State officer with whom the
9tangible personal property must be titled or registered (if
10titling or registration is required) if the Department and such
11agency or State officer determine that this procedure will
12expedite the processing of applications for title or
13registration.
14    With each such transaction reporting return, the retailer
15shall remit the proper amount of tax due (or shall submit
16satisfactory evidence that the sale is not taxable if that is
17the case), to the Department or its agents, whereupon the
18Department shall issue, in the purchaser's name, a use tax
19receipt (or a certificate of exemption if the Department is
20satisfied that the particular sale is tax exempt) which such
21purchaser may submit to the agency with which, or State officer
22with whom, he must title or register the tangible personal
23property that is involved (if titling or registration is
24required) in support of such purchaser's application for an
25Illinois certificate or other evidence of title or registration
26to such tangible personal property.

 

 

10100HB0357sam001- 253 -LRB101 05160 JWD 72447 a

1    No retailer's failure or refusal to remit tax under this
2Act precludes a user, who has paid the proper tax to the
3retailer, from obtaining his certificate of title or other
4evidence of title or registration (if titling or registration
5is required) upon satisfying the Department that such user has
6paid the proper tax (if tax is due) to the retailer. The
7Department shall adopt appropriate rules to carry out the
8mandate of this paragraph.
9    If the user who would otherwise pay tax to the retailer
10wants the transaction reporting return filed and the payment of
11the tax or proof of exemption made to the Department before the
12retailer is willing to take these actions and such user has not
13paid the tax to the retailer, such user may certify to the fact
14of such delay by the retailer and may (upon the Department
15being satisfied of the truth of such certification) transmit
16the information required by the transaction reporting return
17and the remittance for tax or proof of exemption directly to
18the Department and obtain his tax receipt or exemption
19determination, in which event the transaction reporting return
20and tax remittance (if a tax payment was required) shall be
21credited by the Department to the proper retailer's account
22with the Department, but without the 2.1% or 1.75% discount
23provided for in this Section being allowed. When the user pays
24the tax directly to the Department, he shall pay the tax in the
25same amount and in the same form in which it would be remitted
26if the tax had been remitted to the Department by the retailer.

 

 

10100HB0357sam001- 254 -LRB101 05160 JWD 72447 a

1    Refunds made by the seller during the preceding return
2period to purchasers, on account of tangible personal property
3returned to the seller, shall be allowed as a deduction under
4subdivision 5 of his monthly or quarterly return, as the case
5may be, in case the seller had theretofore included the
6receipts from the sale of such tangible personal property in a
7return filed by him and had paid the tax imposed by this Act
8with respect to such receipts.
9    Where the seller is a corporation, the return filed on
10behalf of such corporation shall be signed by the president,
11vice-president, secretary or treasurer or by the properly
12accredited agent of such corporation.
13    Where the seller is a limited liability company, the return
14filed on behalf of the limited liability company shall be
15signed by a manager, member, or properly accredited agent of
16the limited liability company.
17    Except as provided in this Section, the retailer filing the
18return under this Section shall, at the time of filing such
19return, pay to the Department the amount of tax imposed by this
20Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
21on and after January 1, 1990, or $5 per calendar year,
22whichever is greater, which is allowed to reimburse the
23retailer for the expenses incurred in keeping records,
24preparing and filing returns, remitting the tax and supplying
25data to the Department on request. The discount under this
26Section is not allowed for the 1.25% portion of taxes paid on

 

 

10100HB0357sam001- 255 -LRB101 05160 JWD 72447 a

1aviation fuel that is subject to the revenue use requirements
2of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. Any prepayment made
3pursuant to Section 2d of this Act shall be included in the
4amount on which such 2.1% or 1.75% discount is computed. In the
5case of retailers who report and pay the tax on a transaction
6by transaction basis, as provided in this Section, such
7discount shall be taken with each such tax remittance instead
8of when such retailer files his periodic return. The discount
9allowed under this Section is allowed only for returns that are
10filed in the manner required by this Act. The Department may
11disallow the discount for retailers whose certificate of
12registration is revoked at the time the return is filed, but
13only if the Department's decision to revoke the certificate of
14registration has become final.
15    Before October 1, 2000, if the taxpayer's average monthly
16tax liability to the Department under this Act, the Use Tax
17Act, the Service Occupation Tax Act, and the Service Use Tax
18Act, excluding any liability for prepaid sales tax to be
19remitted in accordance with Section 2d of this Act, was $10,000
20or more during the preceding 4 complete calendar quarters, he
21shall file a return with the Department each month by the 20th
22day of the month next following the month during which such tax
23liability is incurred and shall make payments to the Department
24on or before the 7th, 15th, 22nd and last day of the month
25during which such liability is incurred. On and after October
261, 2000, if the taxpayer's average monthly tax liability to the

 

 

10100HB0357sam001- 256 -LRB101 05160 JWD 72447 a

1Department under this Act, the Use Tax Act, the Service
2Occupation Tax Act, and the Service Use Tax Act, excluding any
3liability for prepaid sales tax to be remitted in accordance
4with Section 2d of this Act, was $20,000 or more during the
5preceding 4 complete calendar quarters, he shall file a return
6with the Department each month by the 20th day of the month
7next following the month during which such tax liability is
8incurred and shall make payment to the Department on or before
9the 7th, 15th, 22nd and last day of the month during which such
10liability is incurred. If the month during which such tax
11liability is incurred began prior to January 1, 1985, each
12payment shall be in an amount equal to 1/4 of the taxpayer's
13actual liability for the month or an amount set by the
14Department not to exceed 1/4 of the average monthly liability
15of the taxpayer to the Department for the preceding 4 complete
16calendar quarters (excluding the month of highest liability and
17the month of lowest liability in such 4 quarter period). If the
18month during which such tax liability is incurred begins on or
19after January 1, 1985 and prior to January 1, 1987, each
20payment shall be in an amount equal to 22.5% of the taxpayer's
21actual liability for the month or 27.5% of the taxpayer's
22liability for the same calendar month of the preceding year. If
23the month during which such tax liability is incurred begins on
24or after January 1, 1987 and prior to January 1, 1988, each
25payment shall be in an amount equal to 22.5% of the taxpayer's
26actual liability for the month or 26.25% of the taxpayer's

 

 

10100HB0357sam001- 257 -LRB101 05160 JWD 72447 a

1liability for the same calendar month of the preceding year. If
2the month during which such tax liability is incurred begins on
3or after January 1, 1988, and prior to January 1, 1989, or
4begins on or after January 1, 1996, each payment shall be in an
5amount equal to 22.5% of the taxpayer's actual liability for
6the month or 25% of the taxpayer's liability for the same
7calendar month of the preceding year. If the month during which
8such tax liability is incurred begins on or after January 1,
91989, and prior to January 1, 1996, each payment shall be in an
10amount equal to 22.5% of the taxpayer's actual liability for
11the month or 25% of the taxpayer's liability for the same
12calendar month of the preceding year or 100% of the taxpayer's
13actual liability for the quarter monthly reporting period. The
14amount of such quarter monthly payments shall be credited
15against the final tax liability of the taxpayer's return for
16that month. Before October 1, 2000, once applicable, the
17requirement of the making of quarter monthly payments to the
18Department by taxpayers having an average monthly tax liability
19of $10,000 or more as determined in the manner provided above
20shall continue until such taxpayer's average monthly liability
21to the Department during the preceding 4 complete calendar
22quarters (excluding the month of highest liability and the
23month of lowest liability) is less than $9,000, or until such
24taxpayer's average monthly liability to the Department as
25computed for each calendar quarter of the 4 preceding complete
26calendar quarter period is less than $10,000. However, if a

 

 

10100HB0357sam001- 258 -LRB101 05160 JWD 72447 a

1taxpayer can show the Department that a substantial change in
2the taxpayer's business has occurred which causes the taxpayer
3to anticipate that his average monthly tax liability for the
4reasonably foreseeable future will fall below the $10,000
5threshold stated above, then such taxpayer may petition the
6Department for a change in such taxpayer's reporting status. On
7and after October 1, 2000, once applicable, the requirement of
8the making of quarter monthly payments to the Department by
9taxpayers having an average monthly tax liability of $20,000 or
10more as determined in the manner provided above shall continue
11until such taxpayer's average monthly liability to the
12Department during the preceding 4 complete calendar quarters
13(excluding the month of highest liability and the month of
14lowest liability) is less than $19,000 or until such taxpayer's
15average monthly liability to the Department as computed for
16each calendar quarter of the 4 preceding complete calendar
17quarter period is less than $20,000. However, if a taxpayer can
18show the Department that a substantial change in the taxpayer's
19business has occurred which causes the taxpayer to anticipate
20that his average monthly tax liability for the reasonably
21foreseeable future will fall below the $20,000 threshold stated
22above, then such taxpayer may petition the Department for a
23change in such taxpayer's reporting status. The Department
24shall change such taxpayer's reporting status unless it finds
25that such change is seasonal in nature and not likely to be
26long term. If any such quarter monthly payment is not paid at

 

 

10100HB0357sam001- 259 -LRB101 05160 JWD 72447 a

1the time or in the amount required by this Section, then the
2taxpayer shall be liable for penalties and interest on the
3difference between the minimum amount due as a payment and the
4amount of such quarter monthly payment actually and timely
5paid, except insofar as the taxpayer has previously made
6payments for that month to the Department in excess of the
7minimum payments previously due as provided in this Section.
8The Department shall make reasonable rules and regulations to
9govern the quarter monthly payment amount and quarter monthly
10payment dates for taxpayers who file on other than a calendar
11monthly basis.
12    The provisions of this paragraph apply before October 1,
132001. Without regard to whether a taxpayer is required to make
14quarter monthly payments as specified above, any taxpayer who
15is required by Section 2d of this Act to collect and remit
16prepaid taxes and has collected prepaid taxes which average in
17excess of $25,000 per month during the preceding 2 complete
18calendar quarters, shall file a return with the Department as
19required by Section 2f and shall make payments to the
20Department on or before the 7th, 15th, 22nd and last day of the
21month during which such liability is incurred. If the month
22during which such tax liability is incurred began prior to
23September 1, 1985 (the effective date of Public Act 84-221),
24each payment shall be in an amount not less than 22.5% of the
25taxpayer's actual liability under Section 2d. If the month
26during which such tax liability is incurred begins on or after

 

 

10100HB0357sam001- 260 -LRB101 05160 JWD 72447 a

1January 1, 1986, each payment shall be in an amount equal to
222.5% of the taxpayer's actual liability for the month or 27.5%
3of the taxpayer's liability for the same calendar month of the
4preceding calendar year. If the month during which such tax
5liability is incurred begins on or after January 1, 1987, each
6payment shall be in an amount equal to 22.5% of the taxpayer's
7actual liability for the month or 26.25% of the taxpayer's
8liability for the same calendar month of the preceding year.
9The amount of such quarter monthly payments shall be credited
10against the final tax liability of the taxpayer's return for
11that month filed under this Section or Section 2f, as the case
12may be. Once applicable, the requirement of the making of
13quarter monthly payments to the Department pursuant to this
14paragraph shall continue until such taxpayer's average monthly
15prepaid tax collections during the preceding 2 complete
16calendar quarters is $25,000 or less. If any such quarter
17monthly payment is not paid at the time or in the amount
18required, the taxpayer shall be liable for penalties and
19interest on such difference, except insofar as the taxpayer has
20previously made payments for that month in excess of the
21minimum payments previously due.
22    The provisions of this paragraph apply on and after October
231, 2001. Without regard to whether a taxpayer is required to
24make quarter monthly payments as specified above, any taxpayer
25who is required by Section 2d of this Act to collect and remit
26prepaid taxes and has collected prepaid taxes that average in

 

 

10100HB0357sam001- 261 -LRB101 05160 JWD 72447 a

1excess of $20,000 per month during the preceding 4 complete
2calendar quarters shall file a return with the Department as
3required by Section 2f and shall make payments to the
4Department on or before the 7th, 15th, 22nd and last day of the
5month during which the liability is incurred. Each payment
6shall be in an amount equal to 22.5% of the taxpayer's actual
7liability for the month or 25% of the taxpayer's liability for
8the same calendar month of the preceding year. The amount of
9the quarter monthly payments shall be credited against the
10final tax liability of the taxpayer's return for that month
11filed under this Section or Section 2f, as the case may be.
12Once applicable, the requirement of the making of quarter
13monthly payments to the Department pursuant to this paragraph
14shall continue until the taxpayer's average monthly prepaid tax
15collections during the preceding 4 complete calendar quarters
16(excluding the month of highest liability and the month of
17lowest liability) is less than $19,000 or until such taxpayer's
18average monthly liability to the Department as computed for
19each calendar quarter of the 4 preceding complete calendar
20quarters is less than $20,000. If any such quarter monthly
21payment is not paid at the time or in the amount required, the
22taxpayer shall be liable for penalties and interest on such
23difference, except insofar as the taxpayer has previously made
24payments for that month in excess of the minimum payments
25previously due.
26    If any payment provided for in this Section exceeds the

 

 

10100HB0357sam001- 262 -LRB101 05160 JWD 72447 a

1taxpayer's liabilities under this Act, the Use Tax Act, the
2Service Occupation Tax Act and the Service Use Tax Act, as
3shown on an original monthly return, the Department shall, if
4requested by the taxpayer, issue to the taxpayer a credit
5memorandum no later than 30 days after the date of payment. The
6credit evidenced by such credit memorandum may be assigned by
7the taxpayer to a similar taxpayer under this Act, the Use Tax
8Act, the Service Occupation Tax Act or the Service Use Tax Act,
9in accordance with reasonable rules and regulations to be
10prescribed by the Department. If no such request is made, the
11taxpayer may credit such excess payment against tax liability
12subsequently to be remitted to the Department under this Act,
13the Use Tax Act, the Service Occupation Tax Act or the Service
14Use Tax Act, in accordance with reasonable rules and
15regulations prescribed by the Department. If the Department
16subsequently determined that all or any part of the credit
17taken was not actually due to the taxpayer, the taxpayer's 2.1%
18and 1.75% vendor's discount shall be reduced by 2.1% or 1.75%
19of the difference between the credit taken and that actually
20due, and that taxpayer shall be liable for penalties and
21interest on such difference.
22    If a retailer of motor fuel is entitled to a credit under
23Section 2d of this Act which exceeds the taxpayer's liability
24to the Department under this Act for the month which the
25taxpayer is filing a return, the Department shall issue the
26taxpayer a credit memorandum for the excess.

 

 

10100HB0357sam001- 263 -LRB101 05160 JWD 72447 a

1    Beginning January 1, 1990, each month the Department shall
2pay into the Local Government Tax Fund, a special fund in the
3State treasury which is hereby created, the net revenue
4realized for the preceding month from the 1% tax imposed under
5this Act.
6    Beginning January 1, 1990, each month the Department shall
7pay into the County and Mass Transit District Fund, a special
8fund in the State treasury which is hereby created, 4% of the
9net revenue realized for the preceding month from the 6.25%
10general rate other than aviation fuel sold on or after December
111, 2019. This exception for aviation fuel only applies for so
12long as the revenue use requirements of 49 U.S.C. 47107(b) and
1349 U.S.C. 47133 are binding on the State.
14    Beginning August 1, 2000, each month the Department shall
15pay into the County and Mass Transit District Fund 20% of the
16net revenue realized for the preceding month from the 1.25%
17rate on the selling price of motor fuel and gasohol. Beginning
18September 1, 2010, each month the Department shall pay into the
19County and Mass Transit District Fund 20% of the net revenue
20realized for the preceding month from the 1.25% rate on the
21selling price of sales tax holiday items.
22    Beginning January 1, 1990, each month the Department shall
23pay into the Local Government Tax Fund 16% of the net revenue
24realized for the preceding month from the 6.25% general rate on
25the selling price of tangible personal property other than
26aviation fuel sold on or after December 1, 2019. This exception

 

 

10100HB0357sam001- 264 -LRB101 05160 JWD 72447 a

1for aviation fuel only applies for so long as the revenue use
2requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
3binding on the State.
4    For aviation fuel sold on or after December 1, 2019, each
5month the Department shall pay into the State Aviation Program
6Fund 20% of the net revenue realized for the preceding month
7from the 6.25% general rate on the selling price of aviation
8fuel, less an amount estimated by the Department to be required
9for refunds of the 20% portion of the tax on aviation fuel
10under this Act, which amount shall be deposited into the
11Aviation Fuel Sales Tax Refund Fund. The Department shall only
12pay moneys into the State Aviation Program Fund and the
13Aviation Fuel Sales Tax Refund Fund under this Act for so long
14as the revenue use requirements of 49 U.S.C. 47107(b) and 49
15U.S.C. 47133 are binding on the State.
16    Beginning August 1, 2000, each month the Department shall
17pay into the Local Government Tax Fund 80% of the net revenue
18realized for the preceding month from the 1.25% rate on the
19selling price of motor fuel and gasohol. Beginning September 1,
202010, each month the Department shall pay into the Local
21Government Tax Fund 80% of the net revenue realized for the
22preceding month from the 1.25% rate on the selling price of
23sales tax holiday items.
24    Beginning October 1, 2009, each month the Department shall
25pay into the Capital Projects Fund an amount that is equal to
26an amount estimated by the Department to represent 80% of the

 

 

10100HB0357sam001- 265 -LRB101 05160 JWD 72447 a

1net revenue realized for the preceding month from the sale of
2candy, grooming and hygiene products, and soft drinks that had
3been taxed at a rate of 1% prior to September 1, 2009 but that
4are now taxed at 6.25%.
5    Beginning July 1, 2011, each month the Department shall pay
6into the Clean Air Act Permit Fund 80% of the net revenue
7realized for the preceding month from the 6.25% general rate on
8the selling price of sorbents used in Illinois in the process
9of sorbent injection as used to comply with the Environmental
10Protection Act or the federal Clean Air Act, but the total
11payment into the Clean Air Act Permit Fund under this Act and
12the Use Tax Act shall not exceed $2,000,000 in any fiscal year.
13    Beginning July 1, 2013, each month the Department shall pay
14into the Underground Storage Tank Fund from the proceeds
15collected under this Act, the Use Tax Act, the Service Use Tax
16Act, and the Service Occupation Tax Act an amount equal to the
17average monthly deficit in the Underground Storage Tank Fund
18during the prior year, as certified annually by the Illinois
19Environmental Protection Agency, but the total payment into the
20Underground Storage Tank Fund under this Act, the Use Tax Act,
21the Service Use Tax Act, and the Service Occupation Tax Act
22shall not exceed $18,000,000 in any State fiscal year. As used
23in this paragraph, the "average monthly deficit" shall be equal
24to the difference between the average monthly claims for
25payment by the fund and the average monthly revenues deposited
26into the fund, excluding payments made pursuant to this

 

 

10100HB0357sam001- 266 -LRB101 05160 JWD 72447 a

1paragraph.
2    Beginning July 1, 2015, of the remainder of the moneys
3received by the Department under the Use Tax Act, the Service
4Use Tax Act, the Service Occupation Tax Act, and this Act, each
5month the Department shall deposit $500,000 into the State
6Crime Laboratory Fund.
7    Of the remainder of the moneys received by the Department
8pursuant to this Act, (a) 1.75% thereof shall be paid into the
9Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
10and after July 1, 1989, 3.8% thereof shall be paid into the
11Build Illinois Fund; provided, however, that if in any fiscal
12year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
13may be, of the moneys received by the Department and required
14to be paid into the Build Illinois Fund pursuant to this Act,
15Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
16Act, and Section 9 of the Service Occupation Tax Act, such Acts
17being hereinafter called the "Tax Acts" and such aggregate of
182.2% or 3.8%, as the case may be, of moneys being hereinafter
19called the "Tax Act Amount", and (2) the amount transferred to
20the Build Illinois Fund from the State and Local Sales Tax
21Reform Fund shall be less than the Annual Specified Amount (as
22hereinafter defined), an amount equal to the difference shall
23be immediately paid into the Build Illinois Fund from other
24moneys received by the Department pursuant to the Tax Acts; the
25"Annual Specified Amount" means the amounts specified below for
26fiscal years 1986 through 1993:

 

 

10100HB0357sam001- 267 -LRB101 05160 JWD 72447 a

1Fiscal YearAnnual Specified Amount
21986$54,800,000
31987$76,650,000
41988$80,480,000
51989$88,510,000
61990$115,330,000
71991$145,470,000
81992$182,730,000
91993$206,520,000;
10and means the Certified Annual Debt Service Requirement (as
11defined in Section 13 of the Build Illinois Bond Act) or the
12Tax Act Amount, whichever is greater, for fiscal year 1994 and
13each fiscal year thereafter; and further provided, that if on
14the last business day of any month the sum of (1) the Tax Act
15Amount required to be deposited into the Build Illinois Bond
16Account in the Build Illinois Fund during such month and (2)
17the amount transferred to the Build Illinois Fund from the
18State and Local Sales Tax Reform Fund shall have been less than
191/12 of the Annual Specified Amount, an amount equal to the
20difference shall be immediately paid into the Build Illinois
21Fund from other moneys received by the Department pursuant to
22the Tax Acts; and, further provided, that in no event shall the
23payments required under the preceding proviso result in
24aggregate payments into the Build Illinois Fund pursuant to
25this clause (b) for any fiscal year in excess of the greater of
26(i) the Tax Act Amount or (ii) the Annual Specified Amount for

 

 

10100HB0357sam001- 268 -LRB101 05160 JWD 72447 a

1such fiscal year. The amounts payable into the Build Illinois
2Fund under clause (b) of the first sentence in this paragraph
3shall be payable only until such time as the aggregate amount
4on deposit under each trust indenture securing Bonds issued and
5outstanding pursuant to the Build Illinois Bond Act is
6sufficient, taking into account any future investment income,
7to fully provide, in accordance with such indenture, for the
8defeasance of or the payment of the principal of, premium, if
9any, and interest on the Bonds secured by such indenture and on
10any Bonds expected to be issued thereafter and all fees and
11costs payable with respect thereto, all as certified by the
12Director of the Bureau of the Budget (now Governor's Office of
13Management and Budget). If on the last business day of any
14month in which Bonds are outstanding pursuant to the Build
15Illinois Bond Act, the aggregate of moneys deposited in the
16Build Illinois Bond Account in the Build Illinois Fund in such
17month shall be less than the amount required to be transferred
18in such month from the Build Illinois Bond Account to the Build
19Illinois Bond Retirement and Interest Fund pursuant to Section
2013 of the Build Illinois Bond Act, an amount equal to such
21deficiency shall be immediately paid from other moneys received
22by the Department pursuant to the Tax Acts to the Build
23Illinois Fund; provided, however, that any amounts paid to the
24Build Illinois Fund in any fiscal year pursuant to this
25sentence shall be deemed to constitute payments pursuant to
26clause (b) of the first sentence of this paragraph and shall

 

 

10100HB0357sam001- 269 -LRB101 05160 JWD 72447 a

1reduce the amount otherwise payable for such fiscal year
2pursuant to that clause (b). The moneys received by the
3Department pursuant to this Act and required to be deposited
4into the Build Illinois Fund are subject to the pledge, claim
5and charge set forth in Section 12 of the Build Illinois Bond
6Act.
7    Subject to payment of amounts into the Build Illinois Fund
8as provided in the preceding paragraph or in any amendment
9thereto hereafter enacted, the following specified monthly
10installment of the amount requested in the certificate of the
11Chairman of the Metropolitan Pier and Exposition Authority
12provided under Section 8.25f of the State Finance Act, but not
13in excess of sums designated as "Total Deposit", shall be
14deposited in the aggregate from collections under Section 9 of
15the Use Tax Act, Section 9 of the Service Use Tax Act, Section
169 of the Service Occupation Tax Act, and Section 3 of the
17Retailers' Occupation Tax Act into the McCormick Place
18Expansion Project Fund in the specified fiscal years.
19Fiscal YearTotal Deposit
201993         $0
211994 53,000,000
221995 58,000,000
231996 61,000,000
241997 64,000,000
251998 68,000,000

 

 

10100HB0357sam001- 270 -LRB101 05160 JWD 72447 a

11999 71,000,000
22000 75,000,000
32001 80,000,000
42002 93,000,000
52003 99,000,000
62004103,000,000
72005108,000,000
82006113,000,000
92007119,000,000
102008126,000,000
112009132,000,000
122010139,000,000
132011146,000,000
142012153,000,000
152013161,000,000
162014170,000,000
172015179,000,000
182016189,000,000
192017199,000,000
202018210,000,000
212019221,000,000
222020233,000,000
232021300,000,000246,000,000
242022300,000,000260,000,000
252023300,000,000275,000,000
262024 300,000,000275,000,000

 

 

10100HB0357sam001- 271 -LRB101 05160 JWD 72447 a

12025 300,000,000275,000,000
22026 300,000,000279,000,000
32027 375,000,000292,000,000
42028 375,000,000307,000,000
52029 375,000,000322,000,000
62030 375,000,000338,000,000
72031 375,000,000350,000,000
82032 375,000,000350,000,000
92033375,000,000
102034375,000,000
112035375,000,000
122036450,000,000
13and
14each fiscal year
15thereafter that bonds
16are outstanding under
17Section 13.2 of the
18Metropolitan Pier and
19Exposition Authority Act,
20but not after fiscal year 2060.
21    Beginning July 20, 1993 and in each month of each fiscal
22year thereafter, one-eighth of the amount requested in the
23certificate of the Chairman of the Metropolitan Pier and
24Exposition Authority for that fiscal year, less the amount
25deposited into the McCormick Place Expansion Project Fund by
26the State Treasurer in the respective month under subsection

 

 

10100HB0357sam001- 272 -LRB101 05160 JWD 72447 a

1(g) of Section 13 of the Metropolitan Pier and Exposition
2Authority Act, plus cumulative deficiencies in the deposits
3required under this Section for previous months and years,
4shall be deposited into the McCormick Place Expansion Project
5Fund, until the full amount requested for the fiscal year, but
6not in excess of the amount specified above as "Total Deposit",
7has been deposited.
8    Subject to payment of amounts into the Capital Projects
9Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
10and the McCormick Place Expansion Project Fund pursuant to the
11preceding paragraphs or in any amendments thereto hereafter
12enacted, for aviation fuel sold on or after December 1, 2019,
13the Department shall each month deposit into the Aviation Fuel
14Sales Tax Refund Fund an amount estimated by the Department to
15be required for refunds of the 80% portion of the tax on
16aviation fuel under this Act. The Department shall only deposit
17moneys into the Aviation Fuel Sales Tax Refund Fund under this
18paragraph for so long as the revenue use requirements of 49
19U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
20    Subject to payment of amounts into the Build Illinois Fund
21and the McCormick Place Expansion Project Fund pursuant to the
22preceding paragraphs or in any amendments thereto hereafter
23enacted, beginning July 1, 1993 and ending on September 30,
242013, the Department shall each month pay into the Illinois Tax
25Increment Fund 0.27% of 80% of the net revenue realized for the
26preceding month from the 6.25% general rate on the selling

 

 

10100HB0357sam001- 273 -LRB101 05160 JWD 72447 a

1price of tangible personal property.
2    Subject to payment of amounts into the Build Illinois Fund
3and the McCormick Place Expansion Project Fund pursuant to the
4preceding paragraphs or in any amendments thereto hereafter
5enacted, beginning with the receipt of the first report of
6taxes paid by an eligible business and continuing for a 25-year
7period, the Department shall each month pay into the Energy
8Infrastructure Fund 80% of the net revenue realized from the
96.25% general rate on the selling price of Illinois-mined coal
10that was sold to an eligible business. For purposes of this
11paragraph, the term "eligible business" means a new electric
12generating facility certified pursuant to Section 605-332 of
13the Department of Commerce and Economic Opportunity Law of the
14Civil Administrative Code of Illinois.
15    Subject to payment of amounts into the Build Illinois Fund,
16the McCormick Place Expansion Project Fund, the Illinois Tax
17Increment Fund, and the Energy Infrastructure Fund pursuant to
18the preceding paragraphs or in any amendments to this Section
19hereafter enacted, beginning on the first day of the first
20calendar month to occur on or after August 26, 2014 (the
21effective date of Public Act 98-1098), each month, from the
22collections made under Section 9 of the Use Tax Act, Section 9
23of the Service Use Tax Act, Section 9 of the Service Occupation
24Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
25the Department shall pay into the Tax Compliance and
26Administration Fund, to be used, subject to appropriation, to

 

 

10100HB0357sam001- 274 -LRB101 05160 JWD 72447 a

1fund additional auditors and compliance personnel at the
2Department of Revenue, an amount equal to 1/12 of 5% of 80% of
3the cash receipts collected during the preceding fiscal year by
4the Audit Bureau of the Department under the Use Tax Act, the
5Service Use Tax Act, the Service Occupation Tax Act, the
6Retailers' Occupation Tax Act, and associated local occupation
7and use taxes administered by the Department.
8    Subject to payments of amounts into the Build Illinois
9Fund, the McCormick Place Expansion Project Fund, the Illinois
10Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
11Compliance and Administration Fund as provided in this Section,
12beginning on July 1, 2018 the Department shall pay each month
13into the Downstate Public Transportation Fund the moneys
14required to be so paid under Section 2-3 of the Downstate
15Public Transportation Act.
16    Subject to successful execution and delivery of a
17public-private agreement between the public agency and private
18entity and completion of the civic build, beginning on July 1,
192023, of the remainder of the moneys received by the Department
20under the Use Tax Act, the Service Use Tax Act, the Service
21Occupation Tax Act, and this Act, the Department shall deposit
22the following specified deposits in the aggregate from
23collections under the Use Tax Act, the Service Use Tax Act, the
24Service Occupation Tax Act, and the Retailers' Occupation Tax
25Act, as required under Section 8.25g of the State Finance Act
26for distribution consistent with the Public-Private

 

 

10100HB0357sam001- 275 -LRB101 05160 JWD 72447 a

1Partnership for Civic and Transit Infrastructure Project Act.
2The moneys received by the Department pursuant to this Act and
3required to be deposited into the Civic and Transit
4Infrastructure Fund are subject to the pledge, claim and charge
5set forth in Section 25-55 of the Public-Private Partnership
6for Civic and Transit Infrastructure Project Act. As used in
7this paragraph, "civic build", "private entity",
8"public-private agreement", and "public agency" have the
9meanings provided in Section 25-10 of the Public-Private
10Partnership for Civic and Transit Infrastructure Project Act.
11        Fiscal Year.............................Total Deposit
12        2024.....................................$200,000,000
13        2025....................................$206,000,000
14        2026....................................$212,200,000
15        2027....................................$218,500,000
16        2028....................................$225,100,000
17        2029....................................$288,700,000
18        2030....................................$298,900,000
19        2031....................................$309,300,000
20        2032....................................$320,100,000
21        2033....................................$331,200,000
22        2034....................................$341,200,000
23        2035....................................$351,400,000
24        2036....................................$361,900,000
25        2037....................................$372,800,000
26        2038....................................$384,000,000

 

 

10100HB0357sam001- 276 -LRB101 05160 JWD 72447 a

1        2039....................................$395,500,000
2        2040....................................$407,400,000
3        2041....................................$419,600,000
4        2042....................................$432,200,000
5        2043....................................$445,100,000
6    Beginning July 1, 2021 and until July 1, 2022, subject to
7the payment of amounts into the County and Mass Transit
8District Fund, the Local Government Tax Fund, the Build
9Illinois Fund, the McCormick Place Expansion Project Fund, the
10Illinois Tax Increment Fund, the Energy Infrastructure Fund,
11and the Tax Compliance and Administration Fund as provided in
12this Section, the Department shall pay each month into the Road
13Fund the amount estimated to represent 16% of the net revenue
14realized from the taxes imposed on motor fuel and gasohol.
15Beginning July 1, 2022 and until July 1, 2023, subject to the
16payment of amounts into the County and Mass Transit District
17Fund, the Local Government Tax Fund, the Build Illinois Fund,
18the McCormick Place Expansion Project Fund, the Illinois Tax
19Increment Fund, the Energy Infrastructure Fund, and the Tax
20Compliance and Administration Fund as provided in this Section,
21the Department shall pay each month into the Road Fund the
22amount estimated to represent 32% of the net revenue realized
23from the taxes imposed on motor fuel and gasohol. Beginning
24July 1, 2023 and until July 1, 2024, subject to the payment of
25amounts into the County and Mass Transit District Fund, the
26Local Government Tax Fund, the Build Illinois Fund, the

 

 

10100HB0357sam001- 277 -LRB101 05160 JWD 72447 a

1McCormick Place Expansion Project Fund, the Illinois Tax
2Increment Fund, the Energy Infrastructure Fund, and the Tax
3Compliance and Administration Fund as provided in this Section,
4the Department shall pay each month into the Road Fund the
5amount estimated to represent 48% of the net revenue realized
6from the taxes imposed on motor fuel and gasohol. Beginning
7July 1, 2024 and until July 1, 2025, subject to the payment of
8amounts into the County and Mass Transit District Fund, the
9Local Government Tax Fund, the Build Illinois Fund, the
10McCormick Place Expansion Project Fund, the Illinois Tax
11Increment Fund, the Energy Infrastructure Fund, and the Tax
12Compliance and Administration Fund as provided in this Section,
13the Department shall pay each month into the Road Fund the
14amount estimated to represent 64% of the net revenue realized
15from the taxes imposed on motor fuel and gasohol. Beginning on
16July 1, 2025, subject to the payment of amounts into the County
17and Mass Transit District Fund, the Local Government Tax Fund,
18the Build Illinois Fund, the McCormick Place Expansion Project
19Fund, the Illinois Tax Increment Fund, the Energy
20Infrastructure Fund, and the Tax Compliance and Administration
21Fund as provided in this Section, the Department shall pay each
22month into the Road Fund the amount estimated to represent 80%
23of the net revenue realized from the taxes imposed on motor
24fuel and gasohol. As used in this paragraph "motor fuel" has
25the meaning given to that term in Section 1.1 of the Motor Fuel
26Tax Act, and "gasohol" has the meaning given to that term in

 

 

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1Section 3-40 of the Use Tax Act.
2    Of the remainder of the moneys received by the Department
3pursuant to this Act, 75% thereof shall be paid into the State
4Treasury and 25% shall be reserved in a special account and
5used only for the transfer to the Common School Fund as part of
6the monthly transfer from the General Revenue Fund in
7accordance with Section 8a of the State Finance Act.
8    The Department may, upon separate written notice to a
9taxpayer, require the taxpayer to prepare and file with the
10Department on a form prescribed by the Department within not
11less than 60 days after receipt of the notice an annual
12information return for the tax year specified in the notice.
13Such annual return to the Department shall include a statement
14of gross receipts as shown by the retailer's last Federal
15income tax return. If the total receipts of the business as
16reported in the Federal income tax return do not agree with the
17gross receipts reported to the Department of Revenue for the
18same period, the retailer shall attach to his annual return a
19schedule showing a reconciliation of the 2 amounts and the
20reasons for the difference. The retailer's annual return to the
21Department shall also disclose the cost of goods sold by the
22retailer during the year covered by such return, opening and
23closing inventories of such goods for such year, costs of goods
24used from stock or taken from stock and given away by the
25retailer during such year, payroll information of the
26retailer's business during such year and any additional

 

 

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1reasonable information which the Department deems would be
2helpful in determining the accuracy of the monthly, quarterly
3or annual returns filed by such retailer as provided for in
4this Section.
5    If the annual information return required by this Section
6is not filed when and as required, the taxpayer shall be liable
7as follows:
8        (i) Until January 1, 1994, the taxpayer shall be liable
9    for a penalty equal to 1/6 of 1% of the tax due from such
10    taxpayer under this Act during the period to be covered by
11    the annual return for each month or fraction of a month
12    until such return is filed as required, the penalty to be
13    assessed and collected in the same manner as any other
14    penalty provided for in this Act.
15        (ii) On and after January 1, 1994, the taxpayer shall
16    be liable for a penalty as described in Section 3-4 of the
17    Uniform Penalty and Interest Act.
18    The chief executive officer, proprietor, owner or highest
19ranking manager shall sign the annual return to certify the
20accuracy of the information contained therein. Any person who
21willfully signs the annual return containing false or
22inaccurate information shall be guilty of perjury and punished
23accordingly. The annual return form prescribed by the
24Department shall include a warning that the person signing the
25return may be liable for perjury.
26    The provisions of this Section concerning the filing of an

 

 

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1annual information return do not apply to a retailer who is not
2required to file an income tax return with the United States
3Government.
4    As soon as possible after the first day of each month, upon
5certification of the Department of Revenue, the Comptroller
6shall order transferred and the Treasurer shall transfer from
7the General Revenue Fund to the Motor Fuel Tax Fund an amount
8equal to 1.7% of 80% of the net revenue realized under this Act
9for the second preceding month. Beginning April 1, 2000, this
10transfer is no longer required and shall not be made.
11    Net revenue realized for a month shall be the revenue
12collected by the State pursuant to this Act, less the amount
13paid out during that month as refunds to taxpayers for
14overpayment of liability.
15    For greater simplicity of administration, manufacturers,
16importers and wholesalers whose products are sold at retail in
17Illinois by numerous retailers, and who wish to do so, may
18assume the responsibility for accounting and paying to the
19Department all tax accruing under this Act with respect to such
20sales, if the retailers who are affected do not make written
21objection to the Department to this arrangement.
22    Any person who promotes, organizes, provides retail
23selling space for concessionaires or other types of sellers at
24the Illinois State Fair, DuQuoin State Fair, county fairs,
25local fairs, art shows, flea markets and similar exhibitions or
26events, including any transient merchant as defined by Section

 

 

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12 of the Transient Merchant Act of 1987, is required to file a
2report with the Department providing the name of the merchant's
3business, the name of the person or persons engaged in
4merchant's business, the permanent address and Illinois
5Retailers Occupation Tax Registration Number of the merchant,
6the dates and location of the event and other reasonable
7information that the Department may require. The report must be
8filed not later than the 20th day of the month next following
9the month during which the event with retail sales was held.
10Any person who fails to file a report required by this Section
11commits a business offense and is subject to a fine not to
12exceed $250.
13    Any person engaged in the business of selling tangible
14personal property at retail as a concessionaire or other type
15of seller at the Illinois State Fair, county fairs, art shows,
16flea markets and similar exhibitions or events, or any
17transient merchants, as defined by Section 2 of the Transient
18Merchant Act of 1987, may be required to make a daily report of
19the amount of such sales to the Department and to make a daily
20payment of the full amount of tax due. The Department shall
21impose this requirement when it finds that there is a
22significant risk of loss of revenue to the State at such an
23exhibition or event. Such a finding shall be based on evidence
24that a substantial number of concessionaires or other sellers
25who are not residents of Illinois will be engaging in the
26business of selling tangible personal property at retail at the

 

 

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1exhibition or event, or other evidence of a significant risk of
2loss of revenue to the State. The Department shall notify
3concessionaires and other sellers affected by the imposition of
4this requirement. In the absence of notification by the
5Department, the concessionaires and other sellers shall file
6their returns as otherwise required in this Section.
7(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
8100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
915, Section 15-25, eff. 6-5-19; 101-10, Article 25, Section
1025-120, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
116-28-19; 101-604, eff. 12-13-19.)
 
12    Section 15-30. The Metropolitan Pier and Exposition
13Authority Act is amended by changing Sections 13 and 13.2 as
14follows:
 
15    (70 ILCS 210/13)  (from Ch. 85, par. 1233)
16    Sec. 13. (a) The Authority shall not have power to levy
17taxes for any purpose, except as provided in subsections (b),
18(c), (d), (e), and (f).
19    (b) By ordinance the Authority shall, as soon as
20practicable after July 1, 1992 (the effective date of Public
21Act 87-733), impose a Metropolitan Pier and Exposition
22Authority Retailers' Occupation Tax upon all persons engaged in
23the business of selling tangible personal property at retail
24within the territory described in this subsection at the rate

 

 

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1of 1.0% of the gross receipts (i) from the sale of food,
2alcoholic beverages, and soft drinks sold for consumption on
3the premises where sold and (ii) from the sale of food,
4alcoholic beverages, and soft drinks sold for consumption off
5the premises where sold by a retailer whose principal source of
6gross receipts is from the sale of food, alcoholic beverages,
7and soft drinks prepared for immediate consumption.
8    The tax imposed under this subsection and all civil
9penalties that may be assessed as an incident to that tax shall
10be collected and enforced by the Illinois Department of
11Revenue. The Department shall have full power to administer and
12enforce this subsection, to collect all taxes and penalties so
13collected in the manner provided in this subsection, and to
14determine all rights to credit memoranda arising on account of
15the erroneous payment of tax or penalty under this subsection.
16In the administration of and compliance with this subsection,
17the Department and persons who are subject to this subsection
18shall have the same rights, remedies, privileges, immunities,
19powers, and duties, shall be subject to the same conditions,
20restrictions, limitations, penalties, exclusions, exemptions,
21and definitions of terms, and shall employ the same modes of
22procedure applicable to this Retailers' Occupation Tax as are
23prescribed in Sections 1, 2 through 2-65 (in respect to all
24provisions of those Sections other than the State rate of
25taxes), 2c, 2h, 2i, 3 (except as to the disposition of taxes
26and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i,

 

 

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15j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and, until January
21, 1994, 13.5 of the Retailers' Occupation Tax Act, and, on and
3after January 1, 1994, all applicable provisions of the Uniform
4Penalty and Interest Act that are not inconsistent with this
5Act, as fully as if provisions contained in those Sections of
6the Retailers' Occupation Tax Act were set forth in this
7subsection.
8    Persons subject to any tax imposed under the authority
9granted in this subsection may reimburse themselves for their
10seller's tax liability under this subsection by separately
11stating that tax as an additional charge, which charge may be
12stated in combination, in a single amount, with State taxes
13that sellers are required to collect under the Use Tax Act,
14pursuant to bracket schedules as the Department may prescribe.
15The retailer filing the return shall, at the time of filing the
16return, pay to the Department the amount of tax imposed under
17this subsection, less a discount of 1.75%, which is allowed to
18reimburse the retailer for the expenses incurred in keeping
19records, preparing and filing returns, remitting the tax, and
20supplying data to the Department on request.
21    Whenever the Department determines that a refund should be
22made under this subsection to a claimant instead of issuing a
23credit memorandum, the Department shall notify the State
24Comptroller, who shall cause a warrant to be drawn for the
25amount specified and to the person named in the notification
26from the Department. The refund shall be paid by the State

 

 

10100HB0357sam001- 285 -LRB101 05160 JWD 72447 a

1Treasurer out of the Metropolitan Pier and Exposition Authority
2trust fund held by the State Treasurer as trustee for the
3Authority.
4    Nothing in this subsection authorizes the Authority to
5impose a tax upon the privilege of engaging in any business
6that under the Constitution of the United States may not be
7made the subject of taxation by this State.
8    The Department shall forthwith pay over to the State
9Treasurer, ex officio, as trustee for the Authority, all taxes
10and penalties collected under this subsection for deposit into
11a trust fund held outside of the State Treasury.
12    As soon as possible after the first day of each month,
13beginning January 1, 2011, upon certification of the Department
14of Revenue, the Comptroller shall order transferred, and the
15Treasurer shall transfer, to the STAR Bonds Revenue Fund the
16local sales tax increment, as defined in the Innovation
17Development and Economy Act, collected under this subsection
18during the second preceding calendar month for sales within a
19STAR bond district.
20    After the monthly transfer to the STAR Bonds Revenue Fund,
21on or before the 25th day of each calendar month, the
22Department shall prepare and certify to the Comptroller the
23amounts to be paid under subsection (g) of this Section, which
24shall be the amounts, not including credit memoranda, collected
25under this subsection during the second preceding calendar
26month by the Department, less any amounts determined by the

 

 

10100HB0357sam001- 286 -LRB101 05160 JWD 72447 a

1Department to be necessary for the payment of refunds, less
21.5% of such balance, which sum shall be deposited by the State
3Treasurer into the Tax Compliance and Administration Fund in
4the State Treasury from which it shall be appropriated to the
5Department to cover the costs of the Department in
6administering and enforcing the provisions of this subsection,
7and less any amounts that are transferred to the STAR Bonds
8Revenue Fund. Within 10 days after receipt by the Comptroller
9of the certification, the Comptroller shall cause the orders to
10be drawn for the remaining amounts, and the Treasurer shall
11administer those amounts as required in subsection (g).
12    A certificate of registration issued by the Illinois
13Department of Revenue to a retailer under the Retailers'
14Occupation Tax Act shall permit the registrant to engage in a
15business that is taxed under the tax imposed under this
16subsection, and no additional registration shall be required
17under the ordinance imposing the tax or under this subsection.
18    A certified copy of any ordinance imposing or discontinuing
19any tax under this subsection or effecting a change in the rate
20of that tax shall be filed with the Department, whereupon the
21Department shall proceed to administer and enforce this
22subsection on behalf of the Authority as of the first day of
23the third calendar month following the date of filing.
24    The tax authorized to be levied under this subsection may
25be levied within all or any part of the following described
26portions of the metropolitan area:

 

 

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1        (1) that portion of the City of Chicago located within
2    the following area: Beginning at the point of intersection
3    of the Cook County - DuPage County line and York Road, then
4    North along York Road to its intersection with Touhy
5    Avenue, then east along Touhy Avenue to its intersection
6    with the Northwest Tollway, then southeast along the
7    Northwest Tollway to its intersection with Lee Street, then
8    south along Lee Street to Higgins Road, then south and east
9    along Higgins Road to its intersection with Mannheim Road,
10    then south along Mannheim Road to its intersection with
11    Irving Park Road, then west along Irving Park Road to its
12    intersection with the Cook County - DuPage County line,
13    then north and west along the county line to the point of
14    beginning; and
15        (2) that portion of the City of Chicago located within
16    the following area: Beginning at the intersection of West
17    55th Street with Central Avenue, then east along West 55th
18    Street to its intersection with South Cicero Avenue, then
19    south along South Cicero Avenue to its intersection with
20    West 63rd Street, then west along West 63rd Street to its
21    intersection with South Central Avenue, then north along
22    South Central Avenue to the point of beginning; and
23        (3) that portion of the City of Chicago located within
24    the following area: Beginning at the point 150 feet west of
25    the intersection of the west line of North Ashland Avenue
26    and the north line of West Diversey Avenue, then north 150

 

 

10100HB0357sam001- 288 -LRB101 05160 JWD 72447 a

1    feet, then east along a line 150 feet north of the north
2    line of West Diversey Avenue extended to the shoreline of
3    Lake Michigan, then following the shoreline of Lake
4    Michigan (including Navy Pier and all other improvements
5    fixed to land, docks, or piers) to the point where the
6    shoreline of Lake Michigan and the Adlai E. Stevenson
7    Expressway extended east to that shoreline intersect, then
8    west along the Adlai E. Stevenson Expressway to a point 150
9    feet west of the west line of South Ashland Avenue, then
10    north along a line 150 feet west of the west line of South
11    and North Ashland Avenue to the point of beginning.
12    The tax authorized to be levied under this subsection may
13also be levied on food, alcoholic beverages, and soft drinks
14sold on boats and other watercraft departing from and returning
15to the shoreline of Lake Michigan (including Navy Pier and all
16other improvements fixed to land, docks, or piers) described in
17item (3).
18    (c) By ordinance the Authority shall, as soon as
19practicable after July 1, 1992 (the effective date of Public
20Act 87-733), impose an occupation tax upon all persons engaged
21in the corporate limits of the City of Chicago in the business
22of renting, leasing, or letting rooms in a hotel, as defined in
23the Hotel Operators' Occupation Tax Act, at a rate of 2.5% of
24the gross rental receipts from the renting, leasing, or letting
25of hotel rooms within the City of Chicago, excluding, however,
26from gross rental receipts the proceeds of renting, leasing, or

 

 

10100HB0357sam001- 289 -LRB101 05160 JWD 72447 a

1letting to permanent residents of a hotel, as defined in that
2Act. Gross rental receipts shall not include charges that are
3added on account of the liability arising from any tax imposed
4by the State or any governmental agency on the occupation of
5renting, leasing, or letting rooms in a hotel.
6    The tax imposed by the Authority under this subsection and
7all civil penalties that may be assessed as an incident to that
8tax shall be collected and enforced by the Illinois Department
9of Revenue. The certificate of registration that is issued by
10the Department to a lessor under the Hotel Operators'
11Occupation Tax Act shall permit that registrant to engage in a
12business that is taxable under any ordinance enacted under this
13subsection without registering separately with the Department
14under that ordinance or under this subsection. The Department
15shall have full power to administer and enforce this
16subsection, to collect all taxes and penalties due under this
17subsection, to dispose of taxes and penalties so collected in
18the manner provided in this subsection, and to determine all
19rights to credit memoranda arising on account of the erroneous
20payment of tax or penalty under this subsection. In the
21administration of and compliance with this subsection, the
22Department and persons who are subject to this subsection shall
23have the same rights, remedies, privileges, immunities,
24powers, and duties, shall be subject to the same conditions,
25restrictions, limitations, penalties, and definitions of
26terms, and shall employ the same modes of procedure as are

 

 

10100HB0357sam001- 290 -LRB101 05160 JWD 72447 a

1prescribed in the Hotel Operators' Occupation Tax Act (except
2where that Act is inconsistent with this subsection), as fully
3as if the provisions contained in the Hotel Operators'
4Occupation Tax Act were set out in this subsection.
5    Whenever the Department determines that a refund should be
6made under this subsection to a claimant instead of issuing a
7credit memorandum, the Department shall notify the State
8Comptroller, who shall cause a warrant to be drawn for the
9amount specified and to the person named in the notification
10from the Department. The refund shall be paid by the State
11Treasurer out of the Metropolitan Pier and Exposition Authority
12trust fund held by the State Treasurer as trustee for the
13Authority.
14    Persons subject to any tax imposed under the authority
15granted in this subsection may reimburse themselves for their
16tax liability for that tax by separately stating that tax as an
17additional charge, which charge may be stated in combination,
18in a single amount, with State taxes imposed under the Hotel
19Operators' Occupation Tax Act, the municipal tax imposed under
20Section 8-3-13 of the Illinois Municipal Code, and the tax
21imposed under Section 19 of the Illinois Sports Facilities
22Authority Act.
23    The person filing the return shall, at the time of filing
24the return, pay to the Department the amount of tax, less a
25discount of 2.1% or $25 per calendar year, whichever is
26greater, which is allowed to reimburse the operator for the

 

 

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1expenses incurred in keeping records, preparing and filing
2returns, remitting the tax, and supplying data to the
3Department on request.
4    Except as otherwise provided in this paragraph, the
5Department shall forthwith pay over to the State Treasurer, ex
6officio, as trustee for the Authority, all taxes and penalties
7collected under this subsection for deposit into a trust fund
8held outside the State Treasury. On or before the 25th day of
9each calendar month, the Department shall certify to the
10Comptroller the amounts to be paid under subsection (g) of this
11Section, which shall be the amounts (not including credit
12memoranda) collected under this subsection during the second
13preceding calendar month by the Department, less any amounts
14determined by the Department to be necessary for payment of
15refunds, less 1.5% of the remainder, which the Department shall
16transfer into the Tax Compliance and Administration Fund. The
17Department, at the time of each monthly disbursement to the
18Authority, shall prepare and certify to the State Comptroller
19the amount to be transferred into the Tax Compliance and
20Administration Fund under this subsection. Within 10 days after
21receipt by the Comptroller of the Department's certification,
22the Comptroller shall cause the orders to be drawn for such
23amounts, and the Treasurer shall administer the amounts
24distributed to the Authority as required in subsection (g).
25    A certified copy of any ordinance imposing or discontinuing
26a tax under this subsection or effecting a change in the rate

 

 

10100HB0357sam001- 292 -LRB101 05160 JWD 72447 a

1of that tax shall be filed with the Illinois Department of
2Revenue, whereupon the Department shall proceed to administer
3and enforce this subsection on behalf of the Authority as of
4the first day of the third calendar month following the date of
5filing.
6    (d) By ordinance the Authority shall, as soon as
7practicable after July 1, 1992 (the effective date of Public
8Act 87-733), impose a tax upon all persons engaged in the
9business of renting automobiles in the metropolitan area at the
10rate of 6% of the gross receipts from that business, except
11that no tax shall be imposed on the business of renting
12automobiles for use as taxicabs or in livery service. The tax
13imposed under this subsection and all civil penalties that may
14be assessed as an incident to that tax shall be collected and
15enforced by the Illinois Department of Revenue. The certificate
16of registration issued by the Department to a retailer under
17the Retailers' Occupation Tax Act or under the Automobile
18Renting Occupation and Use Tax Act shall permit that person to
19engage in a business that is taxable under any ordinance
20enacted under this subsection without registering separately
21with the Department under that ordinance or under this
22subsection. The Department shall have full power to administer
23and enforce this subsection, to collect all taxes and penalties
24due under this subsection, to dispose of taxes and penalties so
25collected in the manner provided in this subsection, and to
26determine all rights to credit memoranda arising on account of

 

 

10100HB0357sam001- 293 -LRB101 05160 JWD 72447 a

1the erroneous payment of tax or penalty under this subsection.
2In the administration of and compliance with this subsection,
3the Department and persons who are subject to this subsection
4shall have the same rights, remedies, privileges, immunities,
5powers, and duties, be subject to the same conditions,
6restrictions, limitations, penalties, and definitions of
7terms, and employ the same modes of procedure as are prescribed
8in Sections 2 and 3 (in respect to all provisions of those
9Sections other than the State rate of tax; and in respect to
10the provisions of the Retailers' Occupation Tax Act referred to
11in those Sections, except as to the disposition of taxes and
12penalties collected, except for the provision allowing
13retailers a deduction from the tax to cover certain costs, and
14except that credit memoranda issued under this subsection may
15not be used to discharge any State tax liability) of the
16Automobile Renting Occupation and Use Tax Act, as fully as if
17provisions contained in those Sections of that Act were set
18forth in this subsection.
19    Persons subject to any tax imposed under the authority
20granted in this subsection may reimburse themselves for their
21tax liability under this subsection by separately stating that
22tax as an additional charge, which charge may be stated in
23combination, in a single amount, with State tax that sellers
24are required to collect under the Automobile Renting Occupation
25and Use Tax Act, pursuant to bracket schedules as the
26Department may prescribe.

 

 

10100HB0357sam001- 294 -LRB101 05160 JWD 72447 a

1    Whenever the Department determines that a refund should be
2made under this subsection to a claimant instead of issuing a
3credit memorandum, the Department shall notify the State
4Comptroller, who shall cause a warrant to be drawn for the
5amount specified and to the person named in the notification
6from the Department. The refund shall be paid by the State
7Treasurer out of the Metropolitan Pier and Exposition Authority
8trust fund held by the State Treasurer as trustee for the
9Authority.
10    Except as otherwise provided in this paragraph, the
11Department shall forthwith pay over to the State Treasurer, ex
12officio, as trustee, all taxes and penalties collected under
13this subsection for deposit into a trust fund held outside the
14State Treasury. On or before the 25th day of each calendar
15month, the Department shall certify to the Comptroller the
16amounts to be paid under subsection (g) of this Section (not
17including credit memoranda) collected under this subsection
18during the second preceding calendar month by the Department,
19less any amount determined by the Department to be necessary
20for payment of refunds, less 1.5% of the remainder, which the
21Department shall transfer into the Tax Compliance and
22Administration Fund. The Department, at the time of each
23monthly disbursement to the Authority, shall prepare and
24certify to the State Comptroller the amount to be transferred
25into the Tax Compliance and Administration Fund under this
26subsection. Within 10 days after receipt by the Comptroller of

 

 

10100HB0357sam001- 295 -LRB101 05160 JWD 72447 a

1the Department's certification, the Comptroller shall cause
2the orders to be drawn for such amounts, and the Treasurer
3shall administer the amounts distributed to the Authority as
4required in subsection (g).
5    Nothing in this subsection authorizes the Authority to
6impose a tax upon the privilege of engaging in any business
7that under the Constitution of the United States may not be
8made the subject of taxation by this State.
9    A certified copy of any ordinance imposing or discontinuing
10a tax under this subsection or effecting a change in the rate
11of that tax shall be filed with the Illinois Department of
12Revenue, whereupon the Department shall proceed to administer
13and enforce this subsection on behalf of the Authority as of
14the first day of the third calendar month following the date of
15filing.
16    (e) By ordinance the Authority shall, as soon as
17practicable after July 1, 1992 (the effective date of Public
18Act 87-733), impose a tax upon the privilege of using in the
19metropolitan area an automobile that is rented from a rentor
20outside Illinois and is titled or registered with an agency of
21this State's government at a rate of 6% of the rental price of
22that automobile, except that no tax shall be imposed on the
23privilege of using automobiles rented for use as taxicabs or in
24livery service. The tax shall be collected from persons whose
25Illinois address for titling or registration purposes is given
26as being in the metropolitan area. The tax shall be collected

 

 

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1by the Department of Revenue for the Authority. The tax must be
2paid to the State or an exemption determination must be
3obtained from the Department of Revenue before the title or
4certificate of registration for the property may be issued. The
5tax or proof of exemption may be transmitted to the Department
6by way of the State agency with which or State officer with
7whom the tangible personal property must be titled or
8registered if the Department and that agency or State officer
9determine that this procedure will expedite the processing of
10applications for title or registration.
11    The Department shall have full power to administer and
12enforce this subsection, to collect all taxes, penalties, and
13interest due under this subsection, to dispose of taxes,
14penalties, and interest so collected in the manner provided in
15this subsection, and to determine all rights to credit
16memoranda or refunds arising on account of the erroneous
17payment of tax, penalty, or interest under this subsection. In
18the administration of and compliance with this subsection, the
19Department and persons who are subject to this subsection shall
20have the same rights, remedies, privileges, immunities,
21powers, and duties, be subject to the same conditions,
22restrictions, limitations, penalties, and definitions of
23terms, and employ the same modes of procedure as are prescribed
24in Sections 2 and 4 (except provisions pertaining to the State
25rate of tax; and in respect to the provisions of the Use Tax
26Act referred to in that Section, except provisions concerning

 

 

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1collection or refunding of the tax by retailers, except the
2provisions of Section 19 pertaining to claims by retailers,
3except the last paragraph concerning refunds, and except that
4credit memoranda issued under this subsection may not be used
5to discharge any State tax liability) of the Automobile Renting
6Occupation and Use Tax Act, as fully as if provisions contained
7in those Sections of that Act were set forth in this
8subsection.
9    Whenever the Department determines that a refund should be
10made under this subsection to a claimant instead of issuing a
11credit memorandum, the Department shall notify the State
12Comptroller, who shall cause a warrant to be drawn for the
13amount specified and to the person named in the notification
14from the Department. The refund shall be paid by the State
15Treasurer out of the Metropolitan Pier and Exposition Authority
16trust fund held by the State Treasurer as trustee for the
17Authority.
18    Except as otherwise provided in this paragraph, the
19Department shall forthwith pay over to the State Treasurer, ex
20officio, as trustee, all taxes, penalties, and interest
21collected under this subsection for deposit into a trust fund
22held outside the State Treasury. On or before the 25th day of
23each calendar month, the Department shall certify to the State
24Comptroller the amounts to be paid under subsection (g) of this
25Section, which shall be the amounts (not including credit
26memoranda) collected under this subsection during the second

 

 

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1preceding calendar month by the Department, less any amounts
2determined by the Department to be necessary for payment of
3refunds, less 1.5% of the remainder, which the Department shall
4transfer into the Tax Compliance and Administration Fund. The
5Department, at the time of each monthly disbursement to the
6Authority, shall prepare and certify to the State Comptroller
7the amount to be transferred into the Tax Compliance and
8Administration Fund under this subsection. Within 10 days after
9receipt by the State Comptroller of the Department's
10certification, the Comptroller shall cause the orders to be
11drawn for such amounts, and the Treasurer shall administer the
12amounts distributed to the Authority as required in subsection
13(g).
14    A certified copy of any ordinance imposing or discontinuing
15a tax or effecting a change in the rate of that tax shall be
16filed with the Illinois Department of Revenue, whereupon the
17Department shall proceed to administer and enforce this
18subsection on behalf of the Authority as of the first day of
19the third calendar month following the date of filing.
20    (f) By ordinance the Authority shall, as soon as
21practicable after July 1, 1992 (the effective date of Public
22Act 87-733), impose an occupation tax on all persons, other
23than a governmental agency, engaged in the business of
24providing ground transportation for hire to passengers in the
25metropolitan area at a rate of (i) $4 per taxi or livery
26vehicle departure with passengers for hire from commercial

 

 

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1service airports in the metropolitan area, (ii) for each
2departure with passengers for hire from a commercial service
3airport in the metropolitan area in a bus or van operated by a
4person other than a person described in item (iii): $18 per bus
5or van with a capacity of 1-12 passengers, $36 per bus or van
6with a capacity of 13-24 passengers, and $54 per bus or van
7with a capacity of over 24 passengers, and (iii) for each
8departure with passengers for hire from a commercial service
9airport in the metropolitan area in a bus or van operated by a
10person regulated by the Interstate Commerce Commission or
11Illinois Commerce Commission, operating scheduled service from
12the airport, and charging fares on a per passenger basis: $2
13per passenger for hire in each bus or van. The term "commercial
14service airports" means those airports receiving scheduled
15passenger service and enplaning more than 100,000 passengers
16per year.
17    In the ordinance imposing the tax, the Authority may
18provide for the administration and enforcement of the tax and
19the collection of the tax from persons subject to the tax as
20the Authority determines to be necessary or practicable for the
21effective administration of the tax. The Authority may enter
22into agreements as it deems appropriate with any governmental
23agency providing for that agency to act as the Authority's
24agent to collect the tax.
25    In the ordinance imposing the tax, the Authority may
26designate a method or methods for persons subject to the tax to

 

 

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1reimburse themselves for the tax liability arising under the
2ordinance (i) by separately stating the full amount of the tax
3liability as an additional charge to passengers departing the
4airports, (ii) by separately stating one-half of the tax
5liability as an additional charge to both passengers departing
6from and to passengers arriving at the airports, or (iii) by
7some other method determined by the Authority.
8    All taxes, penalties, and interest collected under any
9ordinance adopted under this subsection, less any amounts
10determined to be necessary for the payment of refunds and less
11the taxes, penalties, and interest attributable to any increase
12in the rate of tax authorized by Public Act 96-898, shall be
13paid forthwith to the State Treasurer, ex officio, for deposit
14into a trust fund held outside the State Treasury and shall be
15administered by the State Treasurer as provided in subsection
16(g) of this Section. All taxes, penalties, and interest
17attributable to any increase in the rate of tax authorized by
18Public Act 96-898 shall be paid by the State Treasurer as
19follows: 25% for deposit into the Convention Center Support
20Fund, to be used by the Village of Rosemont for the repair,
21maintenance, and improvement of the Donald E. Stephens
22Convention Center and for debt service on debt instruments
23issued for those purposes by the village and 75% to the
24Authority to be used for grants to an organization meeting the
25qualifications set out in Section 5.6 of this Act, provided the
26Metropolitan Pier and Exposition Authority has entered into a

 

 

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1marketing agreement with such an organization.
2    (g) Amounts deposited from the proceeds of taxes imposed by
3the Authority under subsections (b), (c), (d), (e), and (f) of
4this Section and amounts deposited under Section 19 of the
5Illinois Sports Facilities Authority Act shall be held in a
6trust fund outside the State Treasury and, other than the
7amounts transferred into the Tax Compliance and Administration
8Fund under subsections (b), (c), (d), and (e), shall be
9administered by the Treasurer as follows:
10        (1) An amount necessary for the payment of refunds with
11    respect to those taxes shall be retained in the trust fund
12    and used for those payments.
13        (2) On July 20 and on the 20th of each month
14    thereafter, provided that the amount requested in the
15    annual certificate of the Chairman of the Authority filed
16    under Section 8.25f of the State Finance Act has been
17    appropriated for payment to the Authority, 1/8 of the local
18    tax transfer amount, together with any cumulative
19    deficiencies in the amounts transferred into the McCormick
20    Place Expansion Project Fund under this subparagraph (2)
21    during the fiscal year for which the certificate has been
22    filed, shall be transferred from the trust fund into the
23    McCormick Place Expansion Project Fund in the State
24    treasury until 100% of the local tax transfer amount has
25    been so transferred. "Local tax transfer amount" shall mean
26    the amount requested in the annual certificate, minus the

 

 

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1    reduction amount. "Reduction amount" shall mean $41.7
2    million in fiscal year 2011, $36.7 million in fiscal year
3    2012, $36.7 million in fiscal year 2013, $36.7 million in
4    fiscal year 2014, and $31.7 million in each fiscal year
5    thereafter until 2035 2032, provided that the reduction
6    amount shall be reduced by (i) the amount certified by the
7    Authority to the State Comptroller and State Treasurer
8    under Section 8.25 of the State Finance Act, as amended,
9    with respect to that fiscal year and (ii) in any fiscal
10    year in which the amounts deposited in the trust fund under
11    this Section exceed $343.3 $318.3 million, exclusive of
12    amounts set aside for refunds and for the reserve account,
13    one dollar for each dollar of the deposits in the trust
14    fund above $343.3 $318.3 million with respect to that year,
15    exclusive of amounts set aside for refunds and for the
16    reserve account.
17        (3) On July 20, 2010, the Comptroller shall certify to
18    the Governor, the Treasurer, and the Chairman of the
19    Authority the 2010 deficiency amount, which means the
20    cumulative amount of transfers that were due from the trust
21    fund to the McCormick Place Expansion Project Fund in
22    fiscal years 2008, 2009, and 2010 under Section 13(g) of
23    this Act, as it existed prior to May 27, 2010 (the
24    effective date of Public Act 96-898), but not made. On July
25    20, 2011 and on July 20 of each year through July 20, 2014,
26    the Treasurer shall calculate for the previous fiscal year

 

 

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1    the surplus revenues in the trust fund and pay that amount
2    to the Authority. On July 20, 2015 and on July 20 of each
3    year thereafter to and including July 20, 2017, as long as
4    bonds and notes issued under Section 13.2 or bonds and
5    notes issued to refund those bonds and notes are
6    outstanding, the Treasurer shall calculate for the
7    previous fiscal year the surplus revenues in the trust fund
8    and pay one-half of that amount to the State Treasurer for
9    deposit into the General Revenue Fund until the 2010
10    deficiency amount has been paid and shall pay the balance
11    of the surplus revenues to the Authority. On July 20, 2018
12    and on July 20 of each year thereafter, the Treasurer shall
13    calculate for the previous fiscal year the surplus revenues
14    in the trust fund and pay all of such surplus revenues to
15    the State Treasurer for deposit into the General Revenue
16    Fund until the 2010 deficiency amount has been paid. After
17    the 2010 deficiency amount has been paid, the Treasurer
18    shall pay the balance of the surplus revenues to the
19    Authority. "Surplus revenues" means the amounts remaining
20    in the trust fund on June 30 of the previous fiscal year
21    (A) after the State Treasurer has set aside in the trust
22    fund (i) amounts retained for refunds under subparagraph
23    (1) and (ii) any amounts necessary to meet the reserve
24    account amount and (B) after the State Treasurer has
25    transferred from the trust fund to the General Revenue Fund
26    100% of any post-2010 deficiency amount. "Reserve account

 

 

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1    amount" means $15 million in fiscal year 2011 and $30
2    million in each fiscal year thereafter. The reserve account
3    amount shall be set aside in the trust fund and used as a
4    reserve to be transferred to the McCormick Place Expansion
5    Project Fund in the event the proceeds of taxes imposed
6    under this Section 13 are not sufficient to fund the
7    transfer required in subparagraph (2). "Post-2010
8    deficiency amount" means any deficiency in transfers from
9    the trust fund to the McCormick Place Expansion Project
10    Fund with respect to fiscal years 2011 and thereafter. It
11    is the intention of this subparagraph (3) that no surplus
12    revenues shall be paid to the Authority with respect to any
13    year in which a post-2010 deficiency amount has not been
14    satisfied by the Authority.
15    Moneys received by the Authority as surplus revenues may be
16used (i) for the purposes of paying debt service on the bonds
17and notes issued by the Authority, including early redemption
18of those bonds or notes, (ii) for the purposes of repair,
19replacement, and improvement of the grounds, buildings, and
20facilities of the Authority, and (iii) for the corporate
21purposes of the Authority in fiscal years 2011 through 2015 in
22an amount not to exceed $20,000,000 annually or $80,000,000
23total, which amount shall be reduced $0.75 for each dollar of
24the receipts of the Authority in that year from any contract
25entered into with respect to naming rights at McCormick Place
26under Section 5(m) of this Act. When bonds and notes issued

 

 

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1under Section 13.2, or bonds or notes issued to refund those
2bonds and notes, are no longer outstanding, the balance in the
3trust fund shall be paid to the Authority.
4    (h) The ordinances imposing the taxes authorized by this
5Section shall be repealed when bonds and notes issued under
6Section 13.2 or bonds and notes issued to refund those bonds
7and notes are no longer outstanding.
8(Source: P.A. 100-23, Article 5, Section 5-35, eff. 7-6-17;
9100-23, Article 35, Section 35-25, eff. 7-6-17; 100-587, eff.
106-4-18; 100-863, eff. 8-14-18.)
 
11    (70 ILCS 210/13.2)  (from Ch. 85, par. 1233.2)
12    Sec. 13.2. The McCormick Place Expansion Project Fund is
13created in the State Treasury. All moneys in the McCormick
14Place Expansion Project Fund are allocated to and shall be
15appropriated and used only for the purposes authorized by and
16subject to the limitations and conditions of this Section.
17Those amounts may be appropriated by law to the Authority for
18the purposes of paying the debt service requirements on all
19bonds and notes, including bonds and notes issued to refund or
20advance refund bonds and notes issued under this Section,
21Section 13.1, or issued to refund or advance refund bonds and
22notes otherwise issued under this Act, (collectively referred
23to as "bonds") to be issued by the Authority under this Section
24in an aggregate original principal amount (excluding the amount
25of any bonds and notes issued to refund or advance refund bonds

 

 

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1or notes issued under this Section and Section 13.1) not to
2exceed $2,850,000,000 for the purposes of carrying out and
3performing its duties and exercising its powers under this Act.
4The increased debt authorization of $450,000,000 provided by
5Public Act 96-898 shall be used solely for the purpose of: (i)
6hotel construction and related necessary capital improvements;
7(ii) other needed capital improvements to existing facilities;
8and (iii) land acquisition for and construction of one
9multi-use facility on property bounded by East Cermak Road on
10the south, East 21st Street on the north, South Indiana Avenue
11on the west, and South Prairie Avenue on the east in the City
12of Chicago, Cook County, Illinois; these limitations do not
13apply to the increased debt authorization provided by Public
14Act 100-23 this amendatory Act of the 100th General Assembly.
15No bonds issued to refund or advance refund bonds issued under
16this Section may mature later than 40 years from the date of
17issuance of the refunding or advance refunding bonds. After the
18aggregate original principal amount of bonds authorized in this
19Section has been issued, the payment of any principal amount of
20such bonds does not authorize the issuance of additional bonds
21(except refunding bonds). Any bonds and notes issued under this
22Section in any year in which there is an outstanding "post-2010
23deficiency amount" as that term is defined in Section 13 (g)(3)
24of this Act shall provide for the payment to the State
25Treasurer of the amount of that deficiency. Proceeds from the
26sale of bonds issued pursuant to the increased debt

 

 

10100HB0357sam001- 307 -LRB101 05160 JWD 72447 a

1authorization provided by Public Act 100-23 this amendatory Act
2of the 100th General Assembly may be used for any corporate
3purpose of the Authority in fiscal years 2021 and 2022 and for
4the payment to the State Treasurer of any unpaid amounts
5described in paragraph (3) of subsection (g) of Section 13 of
6this Act as part of the "2010 deficiency amount" or the
7"Post-2010 deficiency amount".
8    On the first day of each month commencing after July 1,
91993, amounts, if any, on deposit in the McCormick Place
10Expansion Project Fund shall, subject to appropriation, be paid
11in full to the Authority or, upon its direction, to the trustee
12or trustees for bondholders of bonds that by their terms are
13payable from the moneys received from the McCormick Place
14Expansion Project Fund, until an amount equal to 100% of the
15aggregate amount of the principal and interest in the fiscal
16year, including that pursuant to sinking fund requirements, has
17been so paid and deficiencies in reserves shall have been
18remedied.
19    The State of Illinois pledges to and agrees with the
20holders of the bonds of the Metropolitan Pier and Exposition
21Authority issued under this Section that the State will not
22limit or alter the rights and powers vested in the Authority by
23this Act so as to impair the terms of any contract made by the
24Authority with those holders or in any way impair the rights
25and remedies of those holders until the bonds, together with
26interest thereon, interest on any unpaid installments of

 

 

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1interest, and all costs and expenses in connection with any
2action or proceedings by or on behalf of those holders are
3fully met and discharged; provided that any increase in the Tax
4Act Amounts specified in Section 3 of the Retailers' Occupation
5Tax Act, Section 9 of the Use Tax Act, Section 9 of the Service
6Use Tax Act, and Section 9 of the Service Occupation Tax Act
7required to be deposited into the Build Illinois Bond Account
8in the Build Illinois Fund pursuant to any law hereafter
9enacted shall not be deemed to impair the rights of such
10holders so long as the increase does not result in the
11aggregate debt service payable in the current or any future
12fiscal year of the State on all bonds issued pursuant to the
13Build Illinois Bond Act and the Metropolitan Pier and
14Exposition Authority Act and payable from tax revenues
15specified in Section 3 of the Retailers' Occupation Tax Act,
16Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
17Act, and Section 9 of the Service Occupation Tax Act exceeding
1833 1/3% of such tax revenues for the most recently completed
19fiscal year of the State at the time of such increase. In
20addition, the State pledges to and agrees with the holders of
21the bonds of the Authority issued under this Section that the
22State will not limit or alter the basis on which State funds
23are to be paid to the Authority as provided in this Act or the
24use of those funds so as to impair the terms of any such
25contract; provided that any increase in the Tax Act Amounts
26specified in Section 3 of the Retailers' Occupation Tax Act,

 

 

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1Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
2Act, and Section 9 of the Service Occupation Tax Act required
3to be deposited into the Build Illinois Bond Account in the
4Build Illinois Fund pursuant to any law hereafter enacted shall
5not be deemed to impair the terms of any such contract so long
6as the increase does not result in the aggregate debt service
7payable in the current or any future fiscal year of the State
8on all bonds issued pursuant to the Build Illinois Bond Act and
9the Metropolitan Pier and Exposition Authority Act and payable
10from tax revenues specified in Section 3 of the Retailers'
11Occupation Tax Act, Section 9 of the Use Tax Act, Section 9 of
12the Service Use Tax Act, and Section 9 of the Service
13Occupation Tax Act exceeding 33 1/3% of such tax revenues for
14the most recently completed fiscal year of the State at the
15time of such increase. The Authority is authorized to include
16these pledges and agreements with the State in any contract
17with the holders of bonds issued under this Section.
18    The State shall not be liable on bonds of the Authority
19issued under this Section those bonds shall not be a debt of
20the State, and this Act shall not be construed as a guarantee
21by the State of the debts of the Authority. The bonds shall
22contain a statement to this effect on the face of the bonds.
23(Source: P.A. 100-23, eff. 7-6-17.)
 
24    Section 15-35. The Regional Transportation Authority Act
25is amended by changing Section 4.09 as follows:
 

 

 

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1    (70 ILCS 3615/4.09)  (from Ch. 111 2/3, par. 704.09)
2    Sec. 4.09. Public Transportation Fund and the Regional
3Transportation Authority Occupation and Use Tax Replacement
4Fund.
5    (a)(1) Except as otherwise provided in paragraph (4), as
6soon as possible after the first day of each month, beginning
7July 1, 1984, upon certification of the Department of Revenue,
8the Comptroller shall order transferred and the Treasurer shall
9transfer from the General Revenue Fund to a special fund in the
10State Treasury to be known as the Public Transportation Fund an
11amount equal to 25% of the net revenue, before the deduction of
12the serviceman and retailer discounts pursuant to Section 9 of
13the Service Occupation Tax Act and Section 3 of the Retailers'
14Occupation Tax Act, realized from any tax imposed by the
15Authority pursuant to Sections 4.03 and 4.03.1 and 25% of the
16amounts deposited into the Regional Transportation Authority
17tax fund created by Section 4.03 of this Act, from the County
18and Mass Transit District Fund as provided in Section 6z-20 of
19the State Finance Act and 25% of the amounts deposited into the
20Regional Transportation Authority Occupation and Use Tax
21Replacement Fund from the State and Local Sales Tax Reform Fund
22as provided in Section 6z-17 of the State Finance Act. On the
23first day of the month following the date that the Department
24receives revenues from increased taxes under Section 4.03(m) as
25authorized by Public Act 95-708, in lieu of the transfers

 

 

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1authorized in the preceding sentence, upon certification of the
2Department of Revenue, the Comptroller shall order transferred
3and the Treasurer shall transfer from the General Revenue Fund
4to the Public Transportation Fund an amount equal to 25% of the
5net revenue, before the deduction of the serviceman and
6retailer discounts pursuant to Section 9 of the Service
7Occupation Tax Act and Section 3 of the Retailers' Occupation
8Tax Act, realized from (i) 80% of the proceeds of any tax
9imposed by the Authority at a rate of 1.25% in Cook County,
10(ii) 75% of the proceeds of any tax imposed by the Authority at
11the rate of 1% in Cook County, and (iii) one-third of the
12proceeds of any tax imposed by the Authority at the rate of
130.75% in the Counties of DuPage, Kane, Lake, McHenry, and Will,
14all pursuant to Section 4.03, and 25% of the net revenue
15realized from any tax imposed by the Authority pursuant to
16Section 4.03.1, and 25% of the amounts deposited into the
17Regional Transportation Authority tax fund created by Section
184.03 of this Act from the County and Mass Transit District Fund
19as provided in Section 6z-20 of the State Finance Act, and 25%
20of the amounts deposited into the Regional Transportation
21Authority Occupation and Use Tax Replacement Fund from the
22State and Local Sales Tax Reform Fund as provided in Section
236z-17 of the State Finance Act. As used in this Section, net
24revenue realized for a month shall be the revenue collected by
25the State pursuant to Sections 4.03 and 4.03.1 during the
26previous month from within the metropolitan region, less the

 

 

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1amount paid out during that same month as refunds to taxpayers
2for overpayment of liability in the metropolitan region under
3Sections 4.03 and 4.03.1.
4    Notwithstanding any provision of law to the contrary,
5beginning on July 6, 2017 (the effective date of Public Act
6100-23), those amounts required under this paragraph (1) of
7subsection (a) to be transferred by the Treasurer into the
8Public Transportation Fund from the General Revenue Fund shall
9be directly deposited into the Public Transportation Fund as
10the revenues are realized from the taxes indicated.
11    (2) Except as otherwise provided in paragraph (4), on
12February 1, 2009 (the first day of the month following the
13effective date of Public Act 95-708) and each month thereafter,
14upon certification by the Department of Revenue, the
15Comptroller shall order transferred and the Treasurer shall
16transfer from the General Revenue Fund to the Public
17Transportation Fund an amount equal to 5% of the net revenue,
18before the deduction of the serviceman and retailer discounts
19pursuant to Section 9 of the Service Occupation Tax Act and
20Section 3 of the Retailers' Occupation Tax Act, realized from
21any tax imposed by the Authority pursuant to Sections 4.03 and
224.03.1 and certified by the Department of Revenue under Section
234.03(n) of this Act to be paid to the Authority and 5% of the
24amounts deposited into the Regional Transportation Authority
25tax fund created by Section 4.03 of this Act from the County
26and Mass Transit District Fund as provided in Section 6z-20 of

 

 

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1the State Finance Act, and 5% of the amounts deposited into the
2Regional Transportation Authority Occupation and Use Tax
3Replacement Fund from the State and Local Sales Tax Reform Fund
4as provided in Section 6z-17 of the State Finance Act, and 5%
5of the revenue realized by the Chicago Transit Authority as
6financial assistance from the City of Chicago from the proceeds
7of any tax imposed by the City of Chicago under Section 8-3-19
8of the Illinois Municipal Code.
9    Notwithstanding any provision of law to the contrary,
10beginning on July 6, 2017 (the effective date of Public Act
11100-23), those amounts required under this paragraph (2) of
12subsection (a) to be transferred by the Treasurer into the
13Public Transportation Fund from the General Revenue Fund shall
14be directly deposited into the Public Transportation Fund as
15the revenues are realized from the taxes indicated.
16    (3) Except as otherwise provided in paragraph (4), as soon
17as possible after the first day of January, 2009 and each month
18thereafter, upon certification of the Department of Revenue
19with respect to the taxes collected under Section 4.03, the
20Comptroller shall order transferred and the Treasurer shall
21transfer from the General Revenue Fund to the Public
22Transportation Fund an amount equal to 25% of the net revenue,
23before the deduction of the serviceman and retailer discounts
24pursuant to Section 9 of the Service Occupation Tax Act and
25Section 3 of the Retailers' Occupation Tax Act, realized from
26(i) 20% of the proceeds of any tax imposed by the Authority at

 

 

10100HB0357sam001- 314 -LRB101 05160 JWD 72447 a

1a rate of 1.25% in Cook County, (ii) 25% of the proceeds of any
2tax imposed by the Authority at the rate of 1% in Cook County,
3and (iii) one-third of the proceeds of any tax imposed by the
4Authority at the rate of 0.75% in the Counties of DuPage, Kane,
5Lake, McHenry, and Will, all pursuant to Section 4.03, and the
6Comptroller shall order transferred and the Treasurer shall
7transfer from the General Revenue Fund to the Public
8Transportation Fund (iv) an amount equal to 25% of the revenue
9realized by the Chicago Transit Authority as financial
10assistance from the City of Chicago from the proceeds of any
11tax imposed by the City of Chicago under Section 8-3-19 of the
12Illinois Municipal Code.
13    Notwithstanding any provision of law to the contrary,
14beginning on July 6, 2017 (the effective date of Public Act
15100-23), those amounts required under this paragraph (3) of
16subsection (a) to be transferred by the Treasurer into the
17Public Transportation Fund from the General Revenue Fund shall
18be directly deposited into the Public Transportation Fund as
19the revenues are realized from the taxes indicated.
20    (4) Notwithstanding any provision of law to the contrary,
21of the transfers to be made under paragraphs (1), (2), and (3)
22of this subsection (a) from the General Revenue Fund to the
23Public Transportation Fund, the first $150,000,000 that would
24have otherwise been transferred from the General Revenue Fund
25shall be transferred from the Road Fund. The remaining balance
26of such transfers shall be made from the General Revenue Fund.

 

 

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1    (5) (Blank).
2    (6) (Blank).
3    (7) For State fiscal year 2020 only, notwithstanding any
4provision of law to the contrary, the total amount of revenue
5and deposits under this Section attributable to revenues
6realized during State fiscal year 2020 shall be reduced by 5%.
7    (8) For State fiscal year 2021 only, notwithstanding any
8provision of law to the contrary, the total amount of revenue
9and deposits under this Section attributable to revenues
10realized during State fiscal year 2021 shall be reduced by 5%.
11    (b)(1) All moneys deposited in the Public Transportation
12Fund and the Regional Transportation Authority Occupation and
13Use Tax Replacement Fund, whether deposited pursuant to this
14Section or otherwise, are allocated to the Authority, except
15for amounts appropriated to the Office of the Executive
16Inspector General as authorized by subsection (h) of Section
174.03.3 and amounts transferred to the Audit Expense Fund
18pursuant to Section 6z-27 of the State Finance Act. The
19Comptroller, as soon as possible after each monthly transfer
20provided in this Section and after each deposit into the Public
21Transportation Fund, shall order the Treasurer to pay to the
22Authority out of the Public Transportation Fund the amount so
23transferred or deposited. Any Additional State Assistance and
24Additional Financial Assistance paid to the Authority under
25this Section shall be expended by the Authority for its
26purposes as provided in this Act. The balance of the amounts

 

 

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1paid to the Authority from the Public Transportation Fund shall
2be expended by the Authority as provided in Section 4.03.3. The
3Comptroller, as soon as possible after each deposit into the
4Regional Transportation Authority Occupation and Use Tax
5Replacement Fund provided in this Section and Section 6z-17 of
6the State Finance Act, shall order the Treasurer to pay to the
7Authority out of the Regional Transportation Authority
8Occupation and Use Tax Replacement Fund the amount so
9deposited. Such amounts paid to the Authority may be expended
10by it for its purposes as provided in this Act. The provisions
11directing the distributions from the Public Transportation
12Fund and the Regional Transportation Authority Occupation and
13Use Tax Replacement Fund provided for in this Section shall
14constitute an irrevocable and continuing appropriation of all
15amounts as provided herein. The State Treasurer and State
16Comptroller are hereby authorized and directed to make
17distributions as provided in this Section. (2) Provided,
18however, no moneys deposited under subsection (a) of this
19Section shall be paid from the Public Transportation Fund to
20the Authority or its assignee for any fiscal year until the
21Authority has certified to the Governor, the Comptroller, and
22the Mayor of the City of Chicago that it has adopted for that
23fiscal year an Annual Budget and Two-Year Financial Plan
24meeting the requirements in Section 4.01(b).
25    (c) In recognition of the efforts of the Authority to
26enhance the mass transportation facilities under its control,

 

 

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1the State shall provide financial assistance ("Additional
2State Assistance") in excess of the amounts transferred to the
3Authority from the General Revenue Fund under subsection (a) of
4this Section. Additional State Assistance shall be calculated
5as provided in subsection (d), but shall in no event exceed the
6following specified amounts with respect to the following State
7fiscal years:
8        1990$5,000,000;
9        1991$5,000,000;
10        1992$10,000,000;
11        1993$10,000,000;
12        1994$20,000,000;
13        1995$30,000,000;
14        1996$40,000,000;
15        1997$50,000,000;
16        1998$55,000,000; and
17        each year thereafter$55,000,000.
18    (c-5) The State shall provide financial assistance
19("Additional Financial Assistance") in addition to the
20Additional State Assistance provided by subsection (c) and the
21amounts transferred to the Authority from the General Revenue
22Fund under subsection (a) of this Section. Additional Financial
23Assistance provided by this subsection shall be calculated as
24provided in subsection (d), but shall in no event exceed the
25following specified amounts with respect to the following State
26fiscal years:

 

 

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1        2000$0;
2        2001$16,000,000;
3        2002$35,000,000;
4        2003$54,000,000;
5        2004$73,000,000;
6        2005$93,000,000; and
7        each year thereafter$100,000,000.
8    (d) Beginning with State fiscal year 1990 and continuing
9for each State fiscal year thereafter, the Authority shall
10annually certify to the State Comptroller and State Treasurer,
11separately with respect to each of subdivisions (g)(2) and
12(g)(3) of Section 4.04 of this Act, the following amounts:
13        (1) The amount necessary and required, during the State
14    fiscal year with respect to which the certification is
15    made, to pay its obligations for debt service on all
16    outstanding bonds or notes issued by the Authority under
17    subdivisions (g)(2) and (g)(3) of Section 4.04 of this Act.
18        (2) An estimate of the amount necessary and required to
19    pay its obligations for debt service for any bonds or notes
20    which the Authority anticipates it will issue under
21    subdivisions (g)(2) and (g)(3) of Section 4.04 during that
22    State fiscal year.
23        (3) Its debt service savings during the preceding State
24    fiscal year from refunding or advance refunding of bonds or
25    notes issued under subdivisions (g)(2) and (g)(3) of
26    Section 4.04.

 

 

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1        (4) The amount of interest, if any, earned by the
2    Authority during the previous State fiscal year on the
3    proceeds of bonds or notes issued pursuant to subdivisions
4    (g)(2) and (g)(3) of Section 4.04, other than refunding or
5    advance refunding bonds or notes.
6    The certification shall include a specific schedule of debt
7service payments, including the date and amount of each payment
8for all outstanding bonds or notes and an estimated schedule of
9anticipated debt service for all bonds and notes it intends to
10issue, if any, during that State fiscal year, including the
11estimated date and estimated amount of each payment.
12    Immediately upon the issuance of bonds for which an
13estimated schedule of debt service payments was prepared, the
14Authority shall file an amended certification with respect to
15item (2) above, to specify the actual schedule of debt service
16payments, including the date and amount of each payment, for
17the remainder of the State fiscal year.
18    On the first day of each month of the State fiscal year in
19which there are bonds outstanding with respect to which the
20certification is made, the State Comptroller shall order
21transferred and the State Treasurer shall transfer from the
22Road Fund to the Public Transportation Fund the Additional
23State Assistance and Additional Financial Assistance in an
24amount equal to the aggregate of (i) one-twelfth of the sum of
25the amounts certified under items (1) and (3) above less the
26amount certified under item (4) above, plus (ii) the amount

 

 

10100HB0357sam001- 320 -LRB101 05160 JWD 72447 a

1required to pay debt service on bonds and notes issued during
2the fiscal year, if any, divided by the number of months
3remaining in the fiscal year after the date of issuance, or
4some smaller portion as may be necessary under subsection (c)
5or (c-5) of this Section for the relevant State fiscal year,
6plus (iii) any cumulative deficiencies in transfers for prior
7months, until an amount equal to the sum of the amounts
8certified under items (1) and (3) above, plus the actual debt
9service certified under item (2) above, less the amount
10certified under item (4) above, has been transferred; except
11that these transfers are subject to the following limits:
12        (A) In no event shall the total transfers in any State
13    fiscal year relating to outstanding bonds and notes issued
14    by the Authority under subdivision (g)(2) of Section 4.04
15    exceed the lesser of the annual maximum amount specified in
16    subsection (c) or the sum of the amounts certified under
17    items (1) and (3) above, plus the actual debt service
18    certified under item (2) above, less the amount certified
19    under item (4) above, with respect to those bonds and
20    notes.
21        (B) In no event shall the total transfers in any State
22    fiscal year relating to outstanding bonds and notes issued
23    by the Authority under subdivision (g)(3) of Section 4.04
24    exceed the lesser of the annual maximum amount specified in
25    subsection (c-5) or the sum of the amounts certified under
26    items (1) and (3) above, plus the actual debt service

 

 

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1    certified under item (2) above, less the amount certified
2    under item (4) above, with respect to those bonds and
3    notes.
4    The term "outstanding" does not include bonds or notes for
5which refunding or advance refunding bonds or notes have been
6issued.
7    (e) Neither Additional State Assistance nor Additional
8Financial Assistance may be pledged, either directly or
9indirectly as general revenues of the Authority, as security
10for any bonds issued by the Authority. The Authority may not
11assign its right to receive Additional State Assistance or
12Additional Financial Assistance, or direct payment of
13Additional State Assistance or Additional Financial
14Assistance, to a trustee or any other entity for the payment of
15debt service on its bonds.
16    (f) The certification required under subsection (d) with
17respect to outstanding bonds and notes of the Authority shall
18be filed as early as practicable before the beginning of the
19State fiscal year to which it relates. The certification shall
20be revised as may be necessary to accurately state the debt
21service requirements of the Authority.
22    (g) Within 6 months of the end of each fiscal year, the
23Authority shall determine:
24        (i) whether the aggregate of all system generated
25    revenues for public transportation in the metropolitan
26    region which is provided by, or under grant or purchase of

 

 

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1    service contracts with, the Service Boards equals 50% of
2    the aggregate of all costs of providing such public
3    transportation. "System generated revenues" include all
4    the proceeds of fares and charges for services provided,
5    contributions received in connection with public
6    transportation from units of local government other than
7    the Authority, except for contributions received by the
8    Chicago Transit Authority from a real estate transfer tax
9    imposed under subsection (i) of Section 8-3-19 of the
10    Illinois Municipal Code, and from the State pursuant to
11    subsection (i) of Section 2705-305 of the Department of
12    Transportation Law, and all other revenues properly
13    included consistent with generally accepted accounting
14    principles but may not include: the proceeds from any
15    borrowing, and, beginning with the 2007 fiscal year, all
16    revenues and receipts, including but not limited to fares
17    and grants received from the federal, State or any unit of
18    local government or other entity, derived from providing
19    ADA paratransit service pursuant to Section 2.30 of the
20    Regional Transportation Authority Act. "Costs" include all
21    items properly included as operating costs consistent with
22    generally accepted accounting principles, including
23    administrative costs, but do not include: depreciation;
24    payment of principal and interest on bonds, notes or other
25    evidences of obligations for borrowed money of the
26    Authority; payments with respect to public transportation

 

 

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1    facilities made pursuant to subsection (b) of Section 2.20;
2    any payments with respect to rate protection contracts,
3    credit enhancements or liquidity agreements made under
4    Section 4.14; any other cost as to which it is reasonably
5    expected that a cash expenditure will not be made; costs
6    for passenger security including grants, contracts,
7    personnel, equipment and administrative expenses, except
8    in the case of the Chicago Transit Authority, in which case
9    the term does not include costs spent annually by that
10    entity for protection against crime as required by Section
11    27a of the Metropolitan Transit Authority Act; the costs of
12    Debt Service paid by the Chicago Transit Authority, as
13    defined in Section 12c of the Metropolitan Transit
14    Authority Act, or bonds or notes issued pursuant to that
15    Section; the payment by the Commuter Rail Division of debt
16    service on bonds issued pursuant to Section 3B.09; expenses
17    incurred by the Suburban Bus Division for the cost of new
18    public transportation services funded from grants pursuant
19    to Section 2.01e of this Act for a period of 2 years from
20    the date of initiation of each such service; costs as
21    exempted by the Board for projects pursuant to Section 2.09
22    of this Act; or, beginning with the 2007 fiscal year,
23    expenses related to providing ADA paratransit service
24    pursuant to Section 2.30 of the Regional Transportation
25    Authority Act; or in fiscal years 2008 through 2012
26    inclusive, costs in the amount of $200,000,000 in fiscal

 

 

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1    year 2008, reducing by $40,000,000 in each fiscal year
2    thereafter until this exemption is eliminated. If said
3    system generated revenues are less than 50% of said costs,
4    the Board shall remit an amount equal to the amount of the
5    deficit to the State. The Treasurer shall deposit any such
6    payment in the Road Fund; and
7        (ii) whether, beginning with the 2007 fiscal year, the
8    aggregate of all fares charged and received for ADA
9    paratransit services equals the system generated ADA
10    paratransit services revenue recovery ratio percentage of
11    the aggregate of all costs of providing such ADA
12    paratransit services.
13    (h) If the Authority makes any payment to the State under
14paragraph (g), the Authority shall reduce the amount provided
15to a Service Board from funds transferred under paragraph (a)
16in proportion to the amount by which that Service Board failed
17to meet its required system generated revenues recovery ratio.
18A Service Board which is affected by a reduction in funds under
19this paragraph shall submit to the Authority concurrently with
20its next due quarterly report a revised budget incorporating
21the reduction in funds. The revised budget must meet the
22criteria specified in clauses (i) through (vi) of Section
234.11(b)(2). The Board shall review and act on the revised
24budget as provided in Section 4.11(b)(3).
25(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
26101-10, eff. 6-5-19.)
 

 

 

10100HB0357sam001- 325 -LRB101 05160 JWD 72447 a

1
ARTICLE 25. SURPLUS PROPERTY

 
2    Section 25-5. The Department of Transportation Law of the
3Civil Administrative Code of Illinois is amended by changing
4Section 2705-575 as follows:
 
5    (20 ILCS 2705/2705-575)  (was 20 ILCS 2705/49.28)
6    Sec. 2705-575. Sale of used vehicles. Whenever the
7Department has deemed a vehicle shall be replaced, it shall
8notify the Division of Property Control of the Department of
9Central Management Services and the Division of Vehicles of the
10Department of Central Management Services for potential
11reallocation of the vehicle to another State agency through
12inter-agency transfer per standard fleet vehicle allocation
13procedures. If the vehicle is not re-allocated for use into the
14State fleet or agencies by the Division of Property Control or
15the Division of Vehicles of the Department of Central
16Management Services, the Department shall make the vehicle
17available to those units of local government that have
18previously requested the notification and provide them the
19opportunity to purchase the vehicle through a sealed bid sale.
20Any proceeds from the sale of the vehicles pursuant to this
21Section to units of local government shall be deposited in the
22Road Fund. The term "vehicle" as used in this Section is
23defined to include passenger automobiles, light duty trucks,

 

 

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1heavy duty trucks, and other self-propelled motorized
2equipment in excess of 25 horsepower and attachments.
3(Source: P.A. 97-42, eff. 1-1-12; 98-721, eff. 7-16-14.)
 
4    (30 ILCS 105/5.107 rep.)
5    Section 25-10. The State Finance Act is amended by
6repealing Section 5.107.
 
7    Section 25-15. The State Finance Act is amended by changing
8Sections 6p-3 and 8.8a as follows:
 
9    (30 ILCS 105/6p-3)  (from Ch. 127, par. 142p3)
10    Sec. 6p-3. (a) The State Surplus Property Revolving Fund
11shall be initially financed by a transfer of funds from the
12General Revenue Fund. All Thereafter all fees and other monies
13received by the Department of Central Management Services from
14the sale or transfer of surplus or transferable property
15pursuant to the State Property Control Act and the Federal
16Surplus Property Act "State Property Control Act" and "An Act
17to create and establish a State Agency for Federal Surplus
18Property, to prescribe its powers, duties and functions",
19approved August 2, 1965, as amended, shall be paid into the
20State Surplus Property Revolving Fund until June 30, 2020, and
21shall be paid into the General Revenue Fund beginning July 1,
222020.
23    Except as provided in paragraph (e) of this Section, the

 

 

10100HB0357sam001- 327 -LRB101 05160 JWD 72447 a

1money in this fund shall be used by the Department of Central
2Management Services as reimbursement for expenditures incurred
3in relation to the sale of surplus or transferable property.
4    (b) (Blank). If at the end of the lapse period the balance
5in the State Surplus Property Revolving Fund exceeds the amount
6of $1,000,000, all monies in excess of that amount shall be
7transferred and deposited into the General Revenue Fund.
8    (c) Provided, however, that the fund established by this
9Section shall contain a separate account for the deposit of all
10proceeds resulting from the sale of Federal surplus property,
11and the proceeds of this separate account shall be used solely
12to reimburse the Department of Central Management Services for
13expenditures incurred in relation to the sale of Federal
14surplus property.
15    (d) Any funds on deposit in the State Agency for Surplus
16Property Utilization Fund on the effective date of this
17amendatory Act of 1983 shall be transferred to the Federal
18account of the State Surplus Property Revolving Fund.
19    (e) (Blank).
20    (f) Notwithstanding any other provision of law to the
21contrary, and in addition to any other transfers that may be
22provided by law, on July 1, 2020, or after sufficient moneys
23have been received in the State Surplus Property Revolving Fund
24to pay all Fiscal Year 2020 obligations payable from the Fund,
25whichever is later, the State Comptroller shall direct and the
26State Treasurer shall transfer the remaining balance from the

 

 

10100HB0357sam001- 328 -LRB101 05160 JWD 72447 a

1State Surplus Property Revolving Fund into the General Revenue
2Fund. Upon completion of the transfer, any future deposits due
3to the State Surplus Property Revolving Fund, and any
4outstanding obligations or liabilities of that Fund, shall pass
5to the General Revenue Fund.
6(Source: P.A. 99-933, eff. 1-27-17.)
 
7    (30 ILCS 105/8.8a)  (from Ch. 127, par. 144.8a)
8    Sec. 8.8a. Appropriations for the sale or transfer of
9surplus or transferable property by the Department of Central
10Management Services, and for all other expenses incident to the
11handling, transportation, maintenance and storage of such
12surplus property, including personal services and contractual
13services connected therewith and for expenses incident to the
14establishment and operation of wastepaper recycling programs
15by the Department, are payable from the State Surplus Property
16Revolving Fund through the end of State fiscal year 2020, and
17shall be payable from the General Revenue Fund beginning in
18State fiscal year 2021.
19(Source: P.A. 85-1197.)
 
20    Section 25-20. The State Property Control Act is amended by
21changing Section 7b as follows:
 
22    (30 ILCS 605/7b)
23    Sec. 7b. Maintenance and operation of State Police

 

 

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1vehicles. All proceeds received by the Department of Central
2Management Services under this Act from the sale of vehicles
3operated by the Department of State Police, except for a $500
4handling fee to be retained by the Department of Central
5Management Services for each vehicle sold, shall be deposited
6into the State Police Vehicle Maintenance Fund. However, in
7lieu of the $500 handling fee as provided by this paragraph,
8the Department of Central Management Services shall retain all
9proceeds from the sale of any vehicle for which $500 or a
10lesser amount is collected.
11    The State Police Vehicle Maintenance Fund is created as a
12special fund in the State treasury. All moneys in the State
13Police Vehicle Maintenance Fund, subject to appropriation,
14shall be used by the Department of State Police for the
15maintenance and operation of vehicles for that Department.
16(Source: P.A. 94-839, eff. 6-6-06.)
 
17    Section 25-25. The Illinois Solid Waste Management Act is
18amended by changing Section 3 as follows:
 
19    (415 ILCS 20/3)  (from Ch. 111 1/2, par. 7053)
20    Sec. 3. State agency materials recycling program.
21    (a) All State agencies responsible for the maintenance of
22public lands in the State shall, to the maximum extent
23feasible, use compost materials in all land maintenance
24activities which are to be paid with public funds.

 

 

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1    (a-5) All State agencies responsible for the maintenance of
2public lands in the State shall review its procurement
3specifications and policies to determine (1) if incorporating
4compost materials will help reduce stormwater run-off and
5increase infiltration of moisture in land maintenance
6activities and (2) the current recycled content usage and
7potential for additional recycled content usage by the Agency
8in land maintenance activities and report to the General
9Assembly by December 15, 2015.
10    (b) The Department of Central Management Services, in
11coordination with the Department of Commerce and Economic
12Opportunity, shall implement waste reduction programs,
13including source separation and collection, for office
14wastepaper, corrugated containers, newsprint and mixed paper,
15in all State buildings as appropriate and feasible. Such waste
16reduction programs shall be designed to achieve waste
17reductions of at least 25% of all such waste by December 31,
181995, and at least 50% of all such waste by December 31, 2000.
19Any source separation and collection program shall include, at
20a minimum, procedures for collecting and storing recyclable
21materials, bins or containers for storing materials, and
22contractual or other arrangements with buyers of recyclable
23materials. If market conditions so warrant, the Department of
24Central Management Services, in coordination with the
25Department of Commerce and Economic Opportunity, may modify
26programs developed pursuant to this Section.

 

 

10100HB0357sam001- 331 -LRB101 05160 JWD 72447 a

1    The Department of Commerce and Community Affairs (now
2Department of Commerce and Economic Opportunity) shall conduct
3waste categorization studies of all State facilities for
4calendar years 1991, 1995 and 2000. Such studies shall be
5designed to assist the Department of Central Management
6Services to achieve the waste reduction goals established in
7this subsection.
8    (c) Each State agency shall, upon consultation with the
9Department of Commerce and Economic Opportunity, periodically
10review its procurement procedures and specifications related
11to the purchase of products or supplies. Such procedures and
12specifications shall be modified as necessary to require the
13procuring agency to seek out products and supplies that contain
14recycled materials, and to ensure that purchased products or
15supplies are reusable, durable or made from recycled materials
16whenever economically and practically feasible. In choosing
17among products or supplies that contain recycled material,
18consideration shall be given to products and supplies with the
19highest recycled material content that is consistent with the
20effective and efficient use of the product or supply.
21    (d) Wherever economically and practically feasible, the
22Department of Central Management Services shall procure
23recycled paper and paper products as follows:
24        (1) Beginning July 1, 1989, at least 10% of the total
25    dollar value of paper and paper products purchased by the
26    Department of Central Management Services shall be

 

 

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1    recycled paper and paper products.
2        (2) Beginning July 1, 1992, at least 25% of the total
3    dollar value of paper and paper products purchased by the
4    Department of Central Management Services shall be
5    recycled paper and paper products.
6        (3) Beginning July 1, 1996, at least 40% of the total
7    dollar value of paper and paper products purchased by the
8    Department of Central Management Services shall be
9    recycled paper and paper products.
10        (4) Beginning July 1, 2000, at least 50% of the total
11    dollar value of paper and paper products purchased by the
12    Department of Central Management Services shall be
13    recycled paper and paper products.
14    (e) Paper and paper products purchased from private vendors
15pursuant to printing contracts are not considered paper
16products for the purposes of subsection (d). However, the
17Department of Central Management Services shall report to the
18General Assembly on an annual basis the total dollar value of
19printing contracts awarded to private sector vendors that
20included the use of recycled paper.
21        (f)(1) Wherever economically and practically feasible,
22    the recycled paper and paper products referred to in
23    subsection (d) shall contain postconsumer or recovered
24    paper materials as specified by paper category in this
25    subsection:
26            (i) Recycled high grade printing and writing paper

 

 

10100HB0357sam001- 333 -LRB101 05160 JWD 72447 a

1        shall contain at least 50% recovered paper material.
2        Such recovered paper material, until July 1, 1994,
3        shall consist of at least 20% deinked stock or
4        postconsumer material; and beginning July 1, 1994,
5        shall consist of at least 25% deinked stock or
6        postconsumer material; and beginning July 1, 1996,
7        shall consist of at least 30% deinked stock or
8        postconsumer material; and beginning July 1, 1998,
9        shall consist of at least 40% deinked stock or
10        postconsumer material; and beginning July 1, 2000,
11        shall consist of at least 50% deinked stock or
12        postconsumer material.
13            (ii) Recycled tissue products, until July 1, 1994,
14        shall contain at least 25% postconsumer material; and
15        beginning July 1, 1994, shall contain at least 30%
16        postconsumer material; and beginning July 1, 1996,
17        shall contain at least 35% postconsumer material; and
18        beginning July 1, 1998, shall contain at least 40%
19        postconsumer material; and beginning July 1, 2000,
20        shall contain at least 45% postconsumer material.
21            (iii) Recycled newsprint, until July 1, 1994,
22        shall contain at least 40% postconsumer material; and
23        beginning July 1, 1994, shall contain at least 50%
24        postconsumer material; and beginning July 1, 1996,
25        shall contain at least 60% postconsumer material; and
26        beginning July 1, 1998, shall contain at least 70%

 

 

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1        postconsumer material; and beginning July 1, 2000,
2        shall contain at least 80% postconsumer material.
3            (iv) Recycled unbleached packaging, until July 1,
4        1994, shall contain at least 35% postconsumer
5        material; and beginning July 1, 1994, shall contain at
6        least 40% postconsumer material; and beginning July 1,
7        1996, shall contain at least 45% postconsumer
8        material; and beginning July 1, 1998, shall contain at
9        least 50% postconsumer material; and beginning July 1,
10        2000, shall contain at least 55% postconsumer
11        material.
12            (v) Recycled paperboard, until July 1, 1994, shall
13        contain at least 80% postconsumer material; and
14        beginning July 1, 1994, shall contain at least 85%
15        postconsumer material; and beginning July 1, 1996,
16        shall contain at least 90% postconsumer material; and
17        beginning July 1, 1998, shall contain at least 95%
18        postconsumer material.
19        (2) For the purposes of this Section, "postconsumer
20    material" includes:
21            (i) paper, paperboard, and fibrous wastes from
22        retail stores, office buildings, homes, and so forth,
23        after the waste has passed through its end usage as a
24        consumer item, including used corrugated boxes, old
25        newspapers, mixed waste paper, tabulating cards, and
26        used cordage; and

 

 

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1            (ii) all paper, paperboard, and fibrous wastes
2        that are diverted or separated from the municipal solid
3        waste stream.
4        (3) For the purposes of this Section, "recovered paper
5    material" includes:
6            (i) postconsumer material;
7            (ii) dry paper and paperboard waste generated
8        after completion of the papermaking process (that is,
9        those manufacturing operations up to and including the
10        cutting and trimming of the paper machine reel into
11        smaller rolls or rough sheets), including envelope
12        cuttings, bindery trimmings, and other paper and
13        paperboard waste resulting from printing, cutting,
14        forming, and other converting operations, or from bag,
15        box and carton manufacturing, and butt rolls, mill
16        wrappers, and rejected unused stock; and
17            (iii) finished paper and paperboard from obsolete
18        inventories of paper and paperboard manufacturers,
19        merchants, wholesalers, dealers, printers, converters,
20        or others.
21    (g) The Department of Central Management Services may adopt
22regulations to carry out the provisions and purposes of this
23Section.
24    (h) Every State agency shall, in its procurement documents,
25specify that, whenever economically and practically feasible,
26a product to be procured must consist, wholly or in part, of

 

 

10100HB0357sam001- 336 -LRB101 05160 JWD 72447 a

1recycled materials, or be recyclable or reusable in whole or in
2part. When applicable, if state guidelines are not already
3prescribed, State agencies shall follow USEPA guidelines for
4federal procurement.
5    (i) All State agencies shall cooperate with the Department
6of Central Management Services in carrying out this Section.
7The Department of Central Management Services may enter into
8cooperative purchasing agreements with other governmental
9units in order to obtain volume discounts, or for other reasons
10in accordance with the Governmental Joint Purchasing Act, or in
11accordance with the Intergovernmental Cooperation Act if
12governmental units of other states or the federal government
13are involved.
14    (j) The Department of Central Management Services shall
15submit an annual report to the General Assembly concerning its
16implementation of the State's collection and recycled paper
17procurement programs. This report shall include a description
18of the actions that the Department of Central Management
19Services has taken in the previous fiscal year to implement
20this Section. This report shall be submitted on or before
21November 1 of each year.
22    (k) The Department of Central Management Services, in
23cooperation with all other appropriate departments and
24agencies of the State, shall institute whenever economically
25and practically feasible the use of re-refined motor oil in all
26State-owned motor vehicles and the use of remanufactured and

 

 

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1retread tires whenever such use is practical, beginning no
2later than July 1, 1992.
3    (l) (Blank).
4    (m) The Department of Central Management Services, in
5coordination with the Department of Commerce and Community
6Affairs (now Department of Commerce and Economic Opportunity),
7has implemented an aluminum can recycling program in all State
8buildings within 270 days of the effective date of this
9amendatory Act of 1997. The program provides for (1) the
10collection and storage of used aluminum cans in bins or other
11appropriate containers made reasonably available to occupants
12and visitors of State buildings and (2) the sale of used
13aluminum cans to buyers of recyclable materials.
14    Proceeds from the sale of used aluminum cans shall be
15deposited into I-CYCLE accounts maintained in the Facilities
16Management State Surplus Property Revolving Fund and, subject
17to appropriation, shall be used by the Department of Central
18Management Services and any other State agency to offset the
19costs of implementing the aluminum can recycling program under
20this Section.
21    All State agencies having an aluminum can recycling program
22in place shall continue with their current plan. If a State
23agency has an existing recycling program in place, proceeds
24from the aluminum can recycling program may be retained and
25distributed pursuant to that program, otherwise all revenue
26resulting from these programs shall be forwarded to Central

 

 

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1Management Services, I-CYCLE for placement into the
2appropriate account within the Facilities Management State
3Surplus Property Revolving Fund, minus any operating costs
4associated with the program.
5(Source: P.A. 99-34, eff. 7-14-15; 99-543, eff. 1-1-17.)
 
6
ARTICLE 30. HUMAN NEEDS

 
7    Section 30-5. The Illinois Public Aid Code is amended by
8changing Sections 5-5.4 and 5H-4 and by adding Section 12-4.53
9as follows:
 
10    (305 ILCS 5/5-5.4)  (from Ch. 23, par. 5-5.4)
11    Sec. 5-5.4. Standards of Payment - Department of Healthcare
12and Family Services. The Department of Healthcare and Family
13Services shall develop standards of payment of nursing facility
14and ICF/DD services in facilities providing such services under
15this Article which:
16    (1) Provide for the determination of a facility's payment
17for nursing facility or ICF/DD services on a prospective basis.
18The amount of the payment rate for all nursing facilities
19certified by the Department of Public Health under the ID/DD
20Community Care Act or the Nursing Home Care Act as Intermediate
21Care for the Developmentally Disabled facilities, Long Term
22Care for Under Age 22 facilities, Skilled Nursing facilities,
23or Intermediate Care facilities under the medical assistance

 

 

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1program shall be prospectively established annually on the
2basis of historical, financial, and statistical data
3reflecting actual costs from prior years, which shall be
4applied to the current rate year and updated for inflation,
5except that the capital cost element for newly constructed
6facilities shall be based upon projected budgets. The annually
7established payment rate shall take effect on July 1 in 1984
8and subsequent years. No rate increase and no update for
9inflation shall be provided on or after July 1, 1994, unless
10specifically provided for in this Section. The changes made by
11Public Act 93-841 extending the duration of the prohibition
12against a rate increase or update for inflation are effective
13retroactive to July 1, 2004.
14    For facilities licensed by the Department of Public Health
15under the Nursing Home Care Act as Intermediate Care for the
16Developmentally Disabled facilities or Long Term Care for Under
17Age 22 facilities, the rates taking effect on July 1, 1998
18shall include an increase of 3%. For facilities licensed by the
19Department of Public Health under the Nursing Home Care Act as
20Skilled Nursing facilities or Intermediate Care facilities,
21the rates taking effect on July 1, 1998 shall include an
22increase of 3% plus $1.10 per resident-day, as defined by the
23Department. For facilities licensed by the Department of Public
24Health under the Nursing Home Care Act as Intermediate Care
25Facilities for the Developmentally Disabled or Long Term Care
26for Under Age 22 facilities, the rates taking effect on January

 

 

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11, 2006 shall include an increase of 3%. For facilities
2licensed by the Department of Public Health under the Nursing
3Home Care Act as Intermediate Care Facilities for the
4Developmentally Disabled or Long Term Care for Under Age 22
5facilities, the rates taking effect on January 1, 2009 shall
6include an increase sufficient to provide a $0.50 per hour wage
7increase for non-executive staff. For facilities licensed by
8the Department of Public Health under the ID/DD Community Care
9Act as ID/DD Facilities the rates taking effect within 30 days
10after July 6, 2017 (the effective date of Public Act 100-23)
11shall include an increase sufficient to provide a $0.75 per
12hour wage increase for non-executive staff. The Department
13shall adopt rules, including emergency rules under subsection
14(y) of Section 5-45 of the Illinois Administrative Procedure
15Act, to implement the provisions of this paragraph. For
16facilities licensed by the Department of Public Health under
17the ID/DD Community Care Act as ID/DD Facilities and under the
18MC/DD Act as MC/DD Facilities, the rates taking effect within
1930 days after the effective date of this amendatory Act of the
20100th General Assembly shall include an increase sufficient to
21provide a $0.50 per hour wage increase for non-executive
22front-line personnel, including, but not limited to, direct
23support persons, aides, front-line supervisors, qualified
24intellectual disabilities professionals, nurses, and
25non-administrative support staff. The Department shall adopt
26rules, including emergency rules under subsection (bb) of

 

 

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1Section 5-45 of the Illinois Administrative Procedure Act, to
2implement the provisions of this paragraph.
3    For facilities licensed by the Department of Public Health
4under the Nursing Home Care Act as Intermediate Care for the
5Developmentally Disabled facilities or Long Term Care for Under
6Age 22 facilities, the rates taking effect on July 1, 1999
7shall include an increase of 1.6% plus $3.00 per resident-day,
8as defined by the Department. For facilities licensed by the
9Department of Public Health under the Nursing Home Care Act as
10Skilled Nursing facilities or Intermediate Care facilities,
11the rates taking effect on July 1, 1999 shall include an
12increase of 1.6% and, for services provided on or after October
131, 1999, shall be increased by $4.00 per resident-day, as
14defined by the Department.
15    For facilities licensed by the Department of Public Health
16under the Nursing Home Care Act as Intermediate Care for the
17Developmentally Disabled facilities or Long Term Care for Under
18Age 22 facilities, the rates taking effect on July 1, 2000
19shall include an increase of 2.5% per resident-day, as defined
20by the Department. For facilities licensed by the Department of
21Public Health under the Nursing Home Care Act as Skilled
22Nursing facilities or Intermediate Care facilities, the rates
23taking effect on July 1, 2000 shall include an increase of 2.5%
24per resident-day, as defined by the Department.
25    For facilities licensed by the Department of Public Health
26under the Nursing Home Care Act as skilled nursing facilities

 

 

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1or intermediate care facilities, a new payment methodology must
2be implemented for the nursing component of the rate effective
3July 1, 2003. The Department of Public Aid (now Healthcare and
4Family Services) shall develop the new payment methodology
5using the Minimum Data Set (MDS) as the instrument to collect
6information concerning nursing home resident condition
7necessary to compute the rate. The Department shall develop the
8new payment methodology to meet the unique needs of Illinois
9nursing home residents while remaining subject to the
10appropriations provided by the General Assembly. A transition
11period from the payment methodology in effect on June 30, 2003
12to the payment methodology in effect on July 1, 2003 shall be
13provided for a period not exceeding 3 years and 184 days after
14implementation of the new payment methodology as follows:
15        (A) For a facility that would receive a lower nursing
16    component rate per patient day under the new system than
17    the facility received effective on the date immediately
18    preceding the date that the Department implements the new
19    payment methodology, the nursing component rate per
20    patient day for the facility shall be held at the level in
21    effect on the date immediately preceding the date that the
22    Department implements the new payment methodology until a
23    higher nursing component rate of reimbursement is achieved
24    by that facility.
25        (B) For a facility that would receive a higher nursing
26    component rate per patient day under the payment

 

 

10100HB0357sam001- 343 -LRB101 05160 JWD 72447 a

1    methodology in effect on July 1, 2003 than the facility
2    received effective on the date immediately preceding the
3    date that the Department implements the new payment
4    methodology, the nursing component rate per patient day for
5    the facility shall be adjusted.
6        (C) Notwithstanding paragraphs (A) and (B), the
7    nursing component rate per patient day for the facility
8    shall be adjusted subject to appropriations provided by the
9    General Assembly.
10    For facilities licensed by the Department of Public Health
11under the Nursing Home Care Act as Intermediate Care for the
12Developmentally Disabled facilities or Long Term Care for Under
13Age 22 facilities, the rates taking effect on March 1, 2001
14shall include a statewide increase of 7.85%, as defined by the
15Department.
16    Notwithstanding any other provision of this Section, for
17facilities licensed by the Department of Public Health under
18the Nursing Home Care Act as skilled nursing facilities or
19intermediate care facilities, except facilities participating
20in the Department's demonstration program pursuant to the
21provisions of Title 77, Part 300, Subpart T of the Illinois
22Administrative Code, the numerator of the ratio used by the
23Department of Healthcare and Family Services to compute the
24rate payable under this Section using the Minimum Data Set
25(MDS) methodology shall incorporate the following annual
26amounts as the additional funds appropriated to the Department

 

 

10100HB0357sam001- 344 -LRB101 05160 JWD 72447 a

1specifically to pay for rates based on the MDS nursing
2component methodology in excess of the funding in effect on
3December 31, 2006:
4        (i) For rates taking effect January 1, 2007,
5    $60,000,000.
6        (ii) For rates taking effect January 1, 2008,
7    $110,000,000.
8        (iii) For rates taking effect January 1, 2009,
9    $194,000,000.
10        (iv) For rates taking effect April 1, 2011, or the
11    first day of the month that begins at least 45 days after
12    the effective date of this amendatory Act of the 96th
13    General Assembly, $416,500,000 or an amount as may be
14    necessary to complete the transition to the MDS methodology
15    for the nursing component of the rate. Increased payments
16    under this item (iv) are not due and payable, however,
17    until (i) the methodologies described in this paragraph are
18    approved by the federal government in an appropriate State
19    Plan amendment and (ii) the assessment imposed by Section
20    5B-2 of this Code is determined to be a permissible tax
21    under Title XIX of the Social Security Act.
22    Notwithstanding any other provision of this Section, for
23facilities licensed by the Department of Public Health under
24the Nursing Home Care Act as skilled nursing facilities or
25intermediate care facilities, the support component of the
26rates taking effect on January 1, 2008 shall be computed using

 

 

10100HB0357sam001- 345 -LRB101 05160 JWD 72447 a

1the most recent cost reports on file with the Department of
2Healthcare and Family Services no later than April 1, 2005,
3updated for inflation to January 1, 2006.
4    For facilities licensed by the Department of Public Health
5under the Nursing Home Care Act as Intermediate Care for the
6Developmentally Disabled facilities or Long Term Care for Under
7Age 22 facilities, the rates taking effect on April 1, 2002
8shall include a statewide increase of 2.0%, as defined by the
9Department. This increase terminates on July 1, 2002; beginning
10July 1, 2002 these rates are reduced to the level of the rates
11in effect on March 31, 2002, as defined by the Department.
12    For facilities licensed by the Department of Public Health
13under the Nursing Home Care Act as skilled nursing facilities
14or intermediate care facilities, the rates taking effect on
15July 1, 2001 shall be computed using the most recent cost
16reports on file with the Department of Public Aid no later than
17April 1, 2000, updated for inflation to January 1, 2001. For
18rates effective July 1, 2001 only, rates shall be the greater
19of the rate computed for July 1, 2001 or the rate effective on
20June 30, 2001.
21    Notwithstanding any other provision of this Section, for
22facilities licensed by the Department of Public Health under
23the Nursing Home Care Act as skilled nursing facilities or
24intermediate care facilities, the Illinois Department shall
25determine by rule the rates taking effect on July 1, 2002,
26which shall be 5.9% less than the rates in effect on June 30,

 

 

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12002.
2    Notwithstanding any other provision of this Section, for
3facilities licensed by the Department of Public Health under
4the Nursing Home Care Act as skilled nursing facilities or
5intermediate care facilities, if the payment methodologies
6required under Section 5A-12 and the waiver granted under 42
7CFR 433.68 are approved by the United States Centers for
8Medicare and Medicaid Services, the rates taking effect on July
91, 2004 shall be 3.0% greater than the rates in effect on June
1030, 2004. These rates shall take effect only upon approval and
11implementation of the payment methodologies required under
12Section 5A-12.
13    Notwithstanding any other provisions of this Section, for
14facilities licensed by the Department of Public Health under
15the Nursing Home Care Act as skilled nursing facilities or
16intermediate care facilities, the rates taking effect on
17January 1, 2005 shall be 3% more than the rates in effect on
18December 31, 2004.
19    Notwithstanding any other provision of this Section, for
20facilities licensed by the Department of Public Health under
21the Nursing Home Care Act as skilled nursing facilities or
22intermediate care facilities, effective January 1, 2009, the
23per diem support component of the rates effective on January 1,
242008, computed using the most recent cost reports on file with
25the Department of Healthcare and Family Services no later than
26April 1, 2005, updated for inflation to January 1, 2006, shall

 

 

10100HB0357sam001- 347 -LRB101 05160 JWD 72447 a

1be increased to the amount that would have been derived using
2standard Department of Healthcare and Family Services methods,
3procedures, and inflators.
4    Notwithstanding any other provisions of this Section, for
5facilities licensed by the Department of Public Health under
6the Nursing Home Care Act as intermediate care facilities that
7are federally defined as Institutions for Mental Disease, or
8facilities licensed by the Department of Public Health under
9the Specialized Mental Health Rehabilitation Act of 2013, a
10socio-development component rate equal to 6.6% of the
11facility's nursing component rate as of January 1, 2006 shall
12be established and paid effective July 1, 2006. The
13socio-development component of the rate shall be increased by a
14factor of 2.53 on the first day of the month that begins at
15least 45 days after January 11, 2008 (the effective date of
16Public Act 95-707). As of August 1, 2008, the socio-development
17component rate shall be equal to 6.6% of the facility's nursing
18component rate as of January 1, 2006, multiplied by a factor of
193.53. For services provided on or after April 1, 2011, or the
20first day of the month that begins at least 45 days after the
21effective date of this amendatory Act of the 96th General
22Assembly, whichever is later, the Illinois Department may by
23rule adjust these socio-development component rates, and may
24use different adjustment methodologies for those facilities
25participating, and those not participating, in the Illinois
26Department's demonstration program pursuant to the provisions

 

 

10100HB0357sam001- 348 -LRB101 05160 JWD 72447 a

1of Title 77, Part 300, Subpart T of the Illinois Administrative
2Code, but in no case may such rates be diminished below those
3in effect on August 1, 2008.
4    For facilities licensed by the Department of Public Health
5under the Nursing Home Care Act as Intermediate Care for the
6Developmentally Disabled facilities or as long-term care
7facilities for residents under 22 years of age, the rates
8taking effect on July 1, 2003 shall include a statewide
9increase of 4%, as defined by the Department.
10    For facilities licensed by the Department of Public Health
11under the Nursing Home Care Act as Intermediate Care for the
12Developmentally Disabled facilities or Long Term Care for Under
13Age 22 facilities, the rates taking effect on the first day of
14the month that begins at least 45 days after the effective date
15of this amendatory Act of the 95th General Assembly shall
16include a statewide increase of 2.5%, as defined by the
17Department.
18    Notwithstanding any other provision of this Section, for
19facilities licensed by the Department of Public Health under
20the Nursing Home Care Act as skilled nursing facilities or
21intermediate care facilities, effective January 1, 2005,
22facility rates shall be increased by the difference between (i)
23a facility's per diem property, liability, and malpractice
24insurance costs as reported in the cost report filed with the
25Department of Public Aid and used to establish rates effective
26July 1, 2001 and (ii) those same costs as reported in the

 

 

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1facility's 2002 cost report. These costs shall be passed
2through to the facility without caps or limitations, except for
3adjustments required under normal auditing procedures.
4    Rates established effective each July 1 shall govern
5payment for services rendered throughout that fiscal year,
6except that rates established on July 1, 1996 shall be
7increased by 6.8% for services provided on or after January 1,
81997. Such rates will be based upon the rates calculated for
9the year beginning July 1, 1990, and for subsequent years
10thereafter until June 30, 2001 shall be based on the facility
11cost reports for the facility fiscal year ending at any point
12in time during the previous calendar year, updated to the
13midpoint of the rate year. The cost report shall be on file
14with the Department no later than April 1 of the current rate
15year. Should the cost report not be on file by April 1, the
16Department shall base the rate on the latest cost report filed
17by each skilled care facility and intermediate care facility,
18updated to the midpoint of the current rate year. In
19determining rates for services rendered on and after July 1,
201985, fixed time shall not be computed at less than zero. The
21Department shall not make any alterations of regulations which
22would reduce any component of the Medicaid rate to a level
23below what that component would have been utilizing in the rate
24effective on July 1, 1984.
25    (2) Shall take into account the actual costs incurred by
26facilities in providing services for recipients of skilled

 

 

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1nursing and intermediate care services under the medical
2assistance program.
3    (3) Shall take into account the medical and psycho-social
4characteristics and needs of the patients.
5    (4) Shall take into account the actual costs incurred by
6facilities in meeting licensing and certification standards
7imposed and prescribed by the State of Illinois, any of its
8political subdivisions or municipalities and by the U.S.
9Department of Health and Human Services pursuant to Title XIX
10of the Social Security Act.
11    The Department of Healthcare and Family Services shall
12develop precise standards for payments to reimburse nursing
13facilities for any utilization of appropriate rehabilitative
14personnel for the provision of rehabilitative services which is
15authorized by federal regulations, including reimbursement for
16services provided by qualified therapists or qualified
17assistants, and which is in accordance with accepted
18professional practices. Reimbursement also may be made for
19utilization of other supportive personnel under appropriate
20supervision.
21    The Department shall develop enhanced payments to offset
22the additional costs incurred by a facility serving exceptional
23need residents and shall allocate at least $4,000,000 of the
24funds collected from the assessment established by Section 5B-2
25of this Code for such payments. For the purpose of this
26Section, "exceptional needs" means, but need not be limited to,

 

 

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1ventilator care and traumatic brain injury care. The enhanced
2payments for exceptional need residents under this paragraph
3are not due and payable, however, until (i) the methodologies
4described in this paragraph are approved by the federal
5government in an appropriate State Plan amendment and (ii) the
6assessment imposed by Section 5B-2 of this Code is determined
7to be a permissible tax under Title XIX of the Social Security
8Act.
9    Beginning January 1, 2014 the methodologies for
10reimbursement of nursing facility services as provided under
11this Section 5-5.4 shall no longer be applicable for services
12provided on or after January 1, 2014.
13    No payment increase under this Section for the MDS
14methodology, exceptional care residents, or the
15socio-development component rate established by Public Act
1696-1530 of the 96th General Assembly and funded by the
17assessment imposed under Section 5B-2 of this Code shall be due
18and payable until after the Department notifies the long-term
19care providers, in writing, that the payment methodologies to
20long-term care providers required under this Section have been
21approved by the Centers for Medicare and Medicaid Services of
22the U.S. Department of Health and Human Services and the
23waivers under 42 CFR 433.68 for the assessment imposed by this
24Section, if necessary, have been granted by the Centers for
25Medicare and Medicaid Services of the U.S. Department of Health
26and Human Services. Upon notification to the Department of

 

 

10100HB0357sam001- 352 -LRB101 05160 JWD 72447 a

1approval of the payment methodologies required under this
2Section and the waivers granted under 42 CFR 433.68, all
3increased payments otherwise due under this Section prior to
4the date of notification shall be due and payable within 90
5days of the date federal approval is received.
6    On and after July 1, 2012, the Department shall reduce any
7rate of reimbursement for services or other payments or alter
8any methodologies authorized by this Code to reduce any rate of
9reimbursement for services or other payments in accordance with
10Section 5-5e.
11    For facilities licensed by the Department of Public Health
12under the ID/DD Community Care Act as ID/DD Facilities and
13under the MC/DD Act as MC/DD Facilities, subject to federal
14approval, the rates taking effect for services delivered on or
15after August 1, 2019 shall be increased by 3.5% over the rates
16in effect on June 30, 2019. The Department shall adopt rules,
17including emergency rules under subsection (ii) of Section 5-45
18of the Illinois Administrative Procedure Act, to implement the
19provisions of this Section, including wage increases for direct
20care staff.
21    For facilities licensed by the Department of Public Health
22under the ID/DD Community Care Act as ID/DD Facilities and
23under the MC/DD Act as MC/DD Facilities, subject to federal
24approval, the rates taking effect on the latter of the approval
25date of the State Plan Amendment for these facilities or the
26Waiver Amendment for the home and community-based services

 

 

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1settings shall include an increase sufficient to provide a
2$0.26 per hour wage increase to the base wage for non-executive
3staff. The Department shall adopt rules, including emergency
4rules as authorized by Section 5-45 of the Illinois
5Administrative Procedure Act, to implement the provisions of
6this Section.
7    For facilities licensed by the Department of Public Health
8under the ID/DD Community Care Act as ID/DD Facilities, and
9under the MC/DD Act as MC/DD Facilities, and community-based
10providers for persons with developmental disabilities, subject
11to federal approval of the State Plan Amendment and the Waiver
12Amendment for the home and community-based services settings,
13the rates taking effect for the services delivered on or after
14July 1, 2020 shall include an increase sufficient to provide a
15$1.00 per hour wage rate increase for non-executive staff. For
16services delivered on or after January 1, 2021, subject to
17federal approval of the State Plan Amendment and the Waiver
18Amendment for the home and community-based services settings,
19shall include an increase sufficient to provide a $0.50 per
20hour wage rate increase for non-executive staff. The Department
21shall adopt rules, including emergency rules as authorized by
22Section 5-45 of the Illinois Administrative Procedure Act, to
23implement the provisions of this Section.
24(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
25101-10, eff. 6-5-19.)
 

 

 

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1    (305 ILCS 5/5H-4)
2    Sec. 5H-4. Payment of assessment.
3    (a) The assessment payable pursuant to Section 5H-3 shall
4be due and payable in monthly installments, each equaling
5one-twelfth of the assessment for the year, on the first State
6business day of each month.
7    (b) If the approval of the waivers required under Section
85H-2 is delayed beyond the start of State fiscal year 2020,
9then the first installment shall be due on the first business
10day of the first month that begins more than 15 days after the
11date of such approval. In the event approval results in
12installments beginning after July 1, 2019, the amount of each
13installment for that fiscal year shall equal the full amount of
14the annual assessment divided by the number of payments that
15will be paid in fiscal year 2020.
16    (c) The Department shall notify each managed care
17organization of its annual fiscal year 2020 assessment and the
18installment due dates no later than 30 days prior to the first
19installment due date and the annual assessment and due dates
20for each subsequent year at least 30 days prior to the start of
21each fiscal year.
22    (d) Proceeds from the assessment levied pursuant to Section
235H-3 shall be deposited into the Fund; provided, however, that
24proceeds from the assessment levied pursuant to Section 5H-3
25upon a county provider as defined in Section 15-1 of this Code
26shall instead be deposited directly into the County Provider

 

 

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1Trust Fund.
2(Source: P.A. 101-9, eff. 6-5-19.)
 
3    (305 ILCS 5/12-4.53 new)
4    Sec. 12-4.53. Prospective Payment System (PPS) rates.
5Effective January 1, 2021, and subsequent years, based on
6specific appropriation, the Prospective Payment System (PPS)
7rates for FQHCs shall be increased based on the cost principles
8found at 45 Code of Federal Regulations Part 75 or its
9successor. Such rates shall be increased by using any of the
10following methods: reducing the current minimum productivity
11and efficiency standards no lower than 3500 encounters per FTE
12physician; increasing the statewide median cost cap from 105%
13to 120%, or a one-time re-basing of rates utilizing 2018 FQHC
14cost reports.
 
15    Section 30-10. The Energy Assistance Act is amended by
16changing Sections 6 and 18 as follows:
 
17    (305 ILCS 20/6)  (from Ch. 111 2/3, par. 1406)
18    Sec. 6. Eligibility, Conditions of Participation, and
19Energy Assistance.
20    (a) Any person who is a resident of the State of Illinois
21and whose household income is not greater than an amount
22determined annually by the Department, in consultation with the
23Policy Advisory Council, may apply for assistance pursuant to

 

 

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1this Act in accordance with regulations promulgated by the
2Department. In setting the annual eligibility level, the
3Department shall consider the amount of available funding and
4may not set a limit higher than 150% of the federal nonfarm
5poverty level as established by the federal Office of
6Management and Budget; except that for the period from the
7effective date of this amendatory Act of the 101st General
8Assembly through ending June 30, 2021 2013, the Department may
9not establish limits not higher than 200% of that poverty level
10or the maximum level provided for by federal guidelines.
11    (b) Applicants who qualify for assistance pursuant to
12subsection (a) of this Section shall, subject to appropriation
13from the General Assembly and subject to availability of funds
14to the Department, receive energy assistance as provided by
15this Act. The Department, upon receipt of monies authorized
16pursuant to this Act for energy assistance, shall commit funds
17for each qualified applicant in an amount determined by the
18Department. In determining the amounts of assistance to be
19provided to or on behalf of a qualified applicant, the
20Department shall ensure that the highest amounts of assistance
21go to households with the greatest energy costs in relation to
22household income. The Department shall include factors such as
23energy costs, household size, household income, and region of
24the State when determining individual household benefits. In
25setting assistance levels, the Department shall attempt to
26provide assistance to approximately the same number of

 

 

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1households who participated in the 1991 Residential Energy
2Assistance Partnership Program. Such assistance levels shall
3be adjusted annually on the basis of funding availability and
4energy costs. In promulgating rules for the administration of
5this Section the Department shall assure that a minimum of 1/3
6of funds available for benefits to eligible households with the
7lowest incomes and that elderly households and households with
8persons with disabilities are offered a priority application
9period.
10    (c) If the applicant is not a customer of record of an
11energy provider for energy services or an applicant for such
12service, such applicant shall receive a direct energy
13assistance payment in an amount established by the Department
14for all such applicants under this Act; provided, however, that
15such an applicant must have rental expenses for housing greater
16than 30% of household income.
17    (c-1) This subsection shall apply only in cases where: (1)
18the applicant is not a customer of record of an energy provider
19because energy services are provided by the owner of the unit
20as a portion of the rent; (2) the applicant resides in housing
21subsidized or developed with funds provided under the Rental
22Housing Support Program Act or under a similar locally funded
23rent subsidy program, or is the voucher holder who resides in a
24rental unit within the State of Illinois and whose monthly rent
25is subsidized by the tenant-based Housing Choice Voucher
26Program under Section 8 of the U.S. Housing Act of 1937; and

 

 

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1(3) the rental expenses for housing are no more than 30% of
2household income. In such cases, the household may apply for an
3energy assistance payment under this Act and the owner of the
4housing unit shall cooperate with the applicant by providing
5documentation of the energy costs for that unit. Any
6compensation paid to the energy provider who supplied energy
7services to the household shall be paid on behalf of the owner
8of the housing unit providing energy services to the household.
9The Department shall report annually to the General Assembly on
10the number of households receiving energy assistance under this
11subsection and the cost of such assistance. The provisions of
12this subsection (c-1), other than this sentence, are
13inoperative after August 31, 2012.
14    (d) If the applicant is a customer of an energy provider,
15such applicant shall receive energy assistance in an amount
16established by the Department for all such applicants under
17this Act, such amount to be paid by the Department to the
18energy provider supplying winter energy service to such
19applicant. Such applicant shall:
20        (i) make all reasonable efforts to apply to any other
21    appropriate source of public energy assistance; and
22        (ii) sign a waiver permitting the Department to receive
23    income information from any public or private agency
24    providing income or energy assistance and from any
25    employer, whether public or private.
26    (e) Any qualified applicant pursuant to this Section may

 

 

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1receive or have paid on such applicant's behalf an emergency
2assistance payment to enable such applicant to obtain access to
3winter energy services. Any such payments shall be made in
4accordance with regulations of the Department.
5    (f) The Department may, if sufficient funds are available,
6provide additional benefits to certain qualified applicants:
7        (i) for the reduction of past due amounts owed to
8    energy providers; and
9        (ii) to assist the household in responding to
10    excessively high summer temperatures or energy costs.
11    Households containing elderly members, children, a person
12    with a disability, or a person with a medical need for
13    conditioned air shall receive priority for receipt of such
14    benefits.
15(Source: P.A. 99-143, eff. 7-27-15.)
 
16    (305 ILCS 20/18)
17    Sec. 18. Financial assistance; payment plans.
18    (a) The Percentage of Income Payment Plan (PIPP or PIP
19Plan) is hereby created as a mandatory bill payment assistance
20program for low-income residential customers of utilities
21serving more than 100,000 retail customers as of January 1,
222009. The PIP Plan will:
23        (1) bring participants' gas and electric bills into the
24    range of affordability;
25        (2) provide incentives for participants to make timely

 

 

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1    payments;
2        (3) encourage participants to reduce usage and
3    participate in conservation and energy efficiency measures
4    that reduce the customer's bill and payment requirements;
5    and
6        (4) identify participants whose homes are most in need
7    of weatherization.
8    (b) For purposes of this Section:
9        (1) "LIHEAP" means the energy assistance program
10    established under the Illinois Energy Assistance Act and
11    the Low-Income Home Energy Assistance Act of 1981.
12        (2) "Plan participant" is an eligible participant who
13    is also eligible for the PIPP and who will receive either a
14    percentage of income payment credit under the PIPP criteria
15    set forth in this Act or a benefit pursuant to Section 4 of
16    this Act. Plan participants are a subset of eligible
17    participants.
18        (3) "Pre-program arrears" means the amount a plan
19    participant owes for gas or electric service at the time
20    the participant is determined to be eligible for the PIPP
21    or the program set forth in Section 4 of this Act.
22        (4) "Eligible participant" means any person who has
23    applied for, been accepted and is receiving residential
24    service from a gas or electric utility and who is also
25    eligible for LIHEAP.
26    (c) The PIP Plan shall be administered as follows:

 

 

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1        (1) The Department shall coordinate with Local
2    Administrative Agencies (LAAs), to determine eligibility
3    for the Illinois Low Income Home Energy Assistance Program
4    (LIHEAP) pursuant to the Energy Assistance Act, provided
5    that eligible income shall be no more than 150% of the
6    poverty level, except that for the period from the
7    effective date of this amendatory Act of the 101st General
8    Assembly through June 30, 2021, eligible income shall be no
9    more than 200% of the poverty level. Applicants will be
10    screened to determine whether the applicant's projected
11    payments for electric service or natural gas service over a
12    12-month period exceed the criteria established in this
13    Section. To maintain the financial integrity of the
14    program, the Department may limit eligibility to
15    households with income below 125% of the poverty level.
16        (2) The Department shall establish the percentage of
17    income formula to determine the amount of a monthly credit,
18    not to exceed $150 per month per household, not to exceed
19    $1,800 annually; however, for the period from the effective
20    date of this amendatory Act of the 101st General Assembly
21    through June 30, 2021, the monthly credit for participants
22    with eligible income over 100% of the poverty level may be
23    as much as $200 per month per household, not to exceed
24    $2,400 annually, and, the monthly credit for participants
25    with eligible income 100% or less of the poverty level may
26    be as much as $250 per month per household, not to exceed

 

 

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1    $3,000 annually. Credits , that will be applied to PIP Plan
2    participants' utility bills based on the portion of the
3    bill that is the responsibility of the participant provided
4    that the percentage shall be no more than a total of 6% of
5    the relevant income for gas and electric utility bills
6    combined, but in any event no less than $10 per month,
7    unless the household does not pay directly for heat, in
8    which case its payment shall be 2.4% of income but in any
9    event no less than $5 per month. The Department may
10    establish a minimum credit amount based on the cost of
11    administering the program and may deny credits to otherwise
12    eligible participants if the cost of administering the
13    credit exceeds the actual amount of any monthly credit to a
14    participant. If the participant takes both gas and electric
15    service, 66.67% of the credit shall be allocated to the
16    entity that provides the participant's primary energy
17    supply for heating. Each participant shall enter into a
18    levelized payment plan for, as applicable, gas and electric
19    service and such plans shall be implemented by the utility
20    so that a participant's usage and required payments are
21    reviewed and adjusted regularly, but no more frequently
22    than quarterly. Nothing in this Section is intended to
23    prohibit a customer, who is otherwise eligible for LIHEAP,
24    from participating in the program described in Section 4 of
25    this Act. Eligible participants who receive such a benefit
26    shall be considered plan participants and shall be eligible

 

 

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1    to participate in the Arrearage Reduction Program
2    described in item (5) of this subsection (c).
3        (3) The Department shall remit, through the LAAs, to
4    the utility or participating alternative supplier that
5    portion of the plan participant's bill that is not the
6    responsibility of the participant. In the event that the
7    Department fails to timely remit payment to the utility,
8    the utility shall be entitled to recover all costs related
9    to such nonpayment through the automatic adjustment clause
10    tariffs established pursuant to Section 16-111.8 and
11    Section 19-145 of the Public Utilities Act. For purposes of
12    this item (3) of this subsection (c), payment is due on the
13    date specified on the participant's bill. The Department,
14    the Department of Revenue and LAAs shall adopt processes
15    that provide for the timely payment required by this item
16    (3) of this subsection (c).
17        (4) A plan participant is responsible for all actual
18    charges for utility service in excess of the PIPP credit.
19    Pre-program arrears that are included in the Arrearage
20    Reduction Program described in item (5) of this subsection
21    (c) shall not be included in the calculation of the
22    levelized payment plan. Emergency or crisis assistance
23    payments shall not affect the amount of any PIPP credit to
24    which a participant is entitled.
25        (5) Electric and gas utilities subject to this Section
26    shall implement an Arrearage Reduction Program (ARP) for

 

 

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1    plan participants as follows: for each month that a plan
2    participant timely pays his or her utility bill, the
3    utility shall apply a credit to a portion of the
4    participant's pre-program arrears, if any, equal to
5    one-twelfth of such arrearage provided that the total
6    amount of arrearage credits shall equal no more than $1,000
7    annually for each participant for gas and no more than
8    $1,000 annually for each participant for electricity. In
9    the third year of the PIPP, the Department, in consultation
10    with the Policy Advisory Council established pursuant to
11    Section 5 of this Act, shall determine by rule an
12    appropriate per participant total cap on such amounts, if
13    any. Those plan participants participating in the ARP shall
14    not be subject to the imposition of any additional late
15    payment fees on pre-program arrears covered by the ARP. In
16    all other respects, the utility shall bill and collect the
17    monthly bill of a plan participant pursuant to the same
18    rules, regulations, programs and policies as applicable to
19    residential customers generally. Participation in the
20    Arrearage Reduction Program shall be limited to the maximum
21    amount of funds available as set forth in subsection (f) of
22    Section 13 of this Act. In the event any donated funds
23    under Section 13 of this Act are specifically designated
24    for the purpose of funding the ARP, the Department shall
25    remit such amounts to the utilities upon verification that
26    such funds are needed to fund the ARP. Nothing in this

 

 

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1    Section shall preclude a utility from continuing to
2    implement, and apply credits under, an ARP in the event
3    that the PIPP or LIHEAP is suspended due to lack of funding
4    such that the plan participant does not receive a benefit
5    under either the PIPP or LIHEAP.
6        (5.5) In addition to the ARP described in paragraph (5)
7    of this subsection (c), utilities may also implement a
8    Supplemental Arrearage Reduction Program (SARP) for
9    eligible participants who are not able to become plan
10    participants due to PIPP timing or funding constraints. If
11    a utility elects to implement a SARP, it shall be
12    administered as follows: for each month that a SARP
13    participant timely pays his or her utility bill, the
14    utility shall apply a credit to a portion of the
15    participant's pre-program arrears, if any, equal to
16    one-twelfth of such arrearage, provided that the utility
17    may limit the total amount of arrearage credits to no more
18    than $1,000 annually for each participant for gas and no
19    more than $1,000 annually for each participant for
20    electricity. SARP participants shall not be subject to the
21    imposition of any additional late payment fees on
22    pre-program arrears covered by the SARP. In all other
23    respects, the utility shall bill and collect the monthly
24    bill of a SARP participant under the same rules,
25    regulations, programs, and policies as applicable to
26    residential customers generally. Participation in the SARP

 

 

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1    shall be limited to the maximum amount of funds available
2    as set forth in subsection (f) of Section 13 of this Act.
3    In the event any donated funds under Section 13 of this Act
4    are specifically designated for the purpose of funding the
5    SARP, the Department shall remit such amounts to the
6    utilities upon verification that such funds are needed to
7    fund the SARP.
8        (6) The Department may terminate a plan participant's
9    eligibility for the PIP Plan upon notification by the
10    utility that the participant's monthly utility payment is
11    more than 45 days past due.
12        (7) The Department, in consultation with the Policy
13    Advisory Council, may adjust the number of PIP Plan
14    participants annually, if necessary, to match the
15    availability of funds. Any plan participant who qualifies
16    for a PIPP credit under a utility's PIPP shall be entitled
17    to participate in and receive a credit under such utility's
18    ARP for so long as such utility has ARP funds available,
19    regardless of whether the customer's participation under
20    another utility's PIPP or ARP has been curtailed or limited
21    because of a lack of funds.
22        (8) The Department shall fully implement the PIPP at
23    the earliest possible date it is able to effectively
24    administer the PIPP. Within 90 days of the effective date
25    of this amendatory Act of the 96th General Assembly, the
26    Department shall, in consultation with utility companies,

 

 

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1    participating alternative suppliers, LAAs and the Illinois
2    Commerce Commission (Commission), issue a detailed
3    implementation plan which shall include detailed testing
4    protocols and analysis of the capacity for implementation
5    by the LAAs and utilities. Such consultation process also
6    shall address how to implement the PIPP in the most
7    cost-effective and timely manner, and shall identify
8    opportunities for relying on the expertise of utilities,
9    LAAs and the Commission. Following the implementation of
10    the testing protocols, the Department shall issue a written
11    report on the feasibility of full or gradual
12    implementation. The PIPP shall be fully implemented by
13    September 1, 2011, but may be phased in prior to that date.
14        (9) As part of the screening process established under
15    item (1) of this subsection (c), the Department and LAAs
16    shall assess whether any energy efficiency or demand
17    response measures are available to the plan participant at
18    no cost, and if so, the participant shall enroll in any
19    such program for which he or she is eligible. The LAAs
20    shall assist the participant in the applicable enrollment
21    or application process.
22        (10) Each alternative retail electric and gas supplier
23    serving residential customers shall elect whether to
24    participate in the PIPP or ARP described in this Section.
25    Any such supplier electing to participate in the PIPP shall
26    provide to the Department such information as the

 

 

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1    Department may require, including, without limitation,
2    information sufficient for the Department to determine the
3    proportionate allocation of credits between the
4    alternative supplier and the utility. If a utility in whose
5    service territory an alternative supplier serves customers
6    contributes money to the ARP fund which is not recovered
7    from ratepayers, then an alternative supplier which
8    participates in ARP in that utility's service territory
9    shall also contribute to the ARP fund in an amount that is
10    commensurate with the number of alternative supplier
11    customers who elect to participate in the program.
12    (d) The Department, in consultation with the Policy
13Advisory Council, shall develop and implement a program to
14educate customers about the PIP Plan and about their rights and
15responsibilities under the percentage of income component. The
16Department, in consultation with the Policy Advisory Council,
17shall establish a process that LAAs shall use to contact
18customers in jeopardy of losing eligibility due to late
19payments. The Department shall ensure that LAAs are adequately
20funded to perform all necessary educational tasks.
21    (e) The PIPP shall be administered in a manner which
22ensures that credits to plan participants will not be counted
23as income or as a resource in other means-tested assistance
24programs for low-income households or otherwise result in the
25loss of federal or State assistance dollars for low-income
26households.

 

 

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1    (f) In order to ensure that implementation costs are
2minimized, the Department and utilities shall work together to
3identify cost-effective ways to transfer information
4electronically and to employ available protocols that will
5minimize their respective administrative costs as follows:
6        (1) The Commission may require utilities to provide
7    such information on customer usage and billing and payment
8    information as required by the Department to implement the
9    PIP Plan and to provide written notices and communications
10    to plan participants.
11        (2) Each utility and participating alternative
12    supplier shall file annual reports with the Department and
13    the Commission that cumulatively summarize and update
14    program information as required by the Commission's rules.
15    The reports shall track implementation costs and contain
16    such information as is necessary to evaluate the success of
17    the PIPP.
18        (3) The Department and the Commission shall have the
19    authority to promulgate rules and regulations necessary to
20    execute and administer the provisions of this Section.
21    (g) Each utility shall be entitled to recover reasonable
22administrative and operational costs incurred to comply with
23this Section from the Supplemental Low Income Energy Assistance
24Fund. The utility may net such costs against monies it would
25otherwise remit to the Funds, and each utility shall include in
26the annual report required under subsection (f) of this Section

 

 

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1an accounting for the funds collected.
2(Source: P.A. 99-906, eff. 6-1-17.)
 
3
ARTICLE 35. HEALTH AND SAFETY

 
4    Section 35-5. The Environmental Protection Act is amended
5by changing Sections 22.15, 55.6, and 57.11 as follows:
 
6    (415 ILCS 5/22.15)  (from Ch. 111 1/2, par. 1022.15)
7    Sec. 22.15. Solid Waste Management Fund; fees.
8    (a) There is hereby created within the State Treasury a
9special fund to be known as the Solid Waste Management Fund, to
10be constituted from the fees collected by the State pursuant to
11this Section, from repayments of loans made from the Fund for
12solid waste projects, from registration fees collected
13pursuant to the Consumer Electronics Recycling Act, and from
14amounts transferred into the Fund pursuant to Public Act
15100-433. Moneys received by the Department of Commerce and
16Economic Opportunity in repayment of loans made pursuant to the
17Illinois Solid Waste Management Act shall be deposited into the
18General Revenue Fund.
19    (b) The Agency shall assess and collect a fee in the amount
20set forth herein from the owner or operator of each sanitary
21landfill permitted or required to be permitted by the Agency to
22dispose of solid waste if the sanitary landfill is located off
23the site where such waste was produced and if such sanitary

 

 

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1landfill is owned, controlled, and operated by a person other
2than the generator of such waste. The Agency shall deposit all
3fees collected into the Solid Waste Management Fund. If a site
4is contiguous to one or more landfills owned or operated by the
5same person, the volumes permanently disposed of by each
6landfill shall be combined for purposes of determining the fee
7under this subsection. Beginning on July 1, 2018, and on the
8first day of each month thereafter during fiscal years 2019
9through 2021 and 2020, the State Comptroller shall direct and
10State Treasurer shall transfer an amount equal to 1/12 of
11$5,000,000 per fiscal year from the Solid Waste Management Fund
12to the General Revenue Fund.
13        (1) If more than 150,000 cubic yards of non-hazardous
14    solid waste is permanently disposed of at a site in a
15    calendar year, the owner or operator shall either pay a fee
16    of 95 cents per cubic yard or, alternatively, the owner or
17    operator may weigh the quantity of the solid waste
18    permanently disposed of with a device for which
19    certification has been obtained under the Weights and
20    Measures Act and pay a fee of $2.00 per ton of solid waste
21    permanently disposed of. In no case shall the fee collected
22    or paid by the owner or operator under this paragraph
23    exceed $1.55 per cubic yard or $3.27 per ton.
24        (2) If more than 100,000 cubic yards but not more than
25    150,000 cubic yards of non-hazardous waste is permanently
26    disposed of at a site in a calendar year, the owner or

 

 

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1    operator shall pay a fee of $52,630.
2        (3) If more than 50,000 cubic yards but not more than
3    100,000 cubic yards of non-hazardous solid waste is
4    permanently disposed of at a site in a calendar year, the
5    owner or operator shall pay a fee of $23,790.
6        (4) If more than 10,000 cubic yards but not more than
7    50,000 cubic yards of non-hazardous solid waste is
8    permanently disposed of at a site in a calendar year, the
9    owner or operator shall pay a fee of $7,260.
10        (5) If not more than 10,000 cubic yards of
11    non-hazardous solid waste is permanently disposed of at a
12    site in a calendar year, the owner or operator shall pay a
13    fee of $1050.
14    (c) (Blank).
15    (d) The Agency shall establish rules relating to the
16collection of the fees authorized by this Section. Such rules
17shall include, but not be limited to:
18        (1) necessary records identifying the quantities of
19    solid waste received or disposed;
20        (2) the form and submission of reports to accompany the
21    payment of fees to the Agency;
22        (3) the time and manner of payment of fees to the
23    Agency, which payments shall not be more often than
24    quarterly; and
25        (4) procedures setting forth criteria establishing
26    when an owner or operator may measure by weight or volume

 

 

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1    during any given quarter or other fee payment period.
2    (e) Pursuant to appropriation, all monies in the Solid
3Waste Management Fund shall be used by the Agency and the
4Department of Commerce and Economic Opportunity for the
5purposes set forth in this Section and in the Illinois Solid
6Waste Management Act, including for the costs of fee collection
7and administration, and for the administration of (1) the
8Consumer Electronics Recycling Act and (2) until January 1,
92020, the Electronic Products Recycling and Reuse Act.
10    (f) The Agency is authorized to enter into such agreements
11and to promulgate such rules as are necessary to carry out its
12duties under this Section and the Illinois Solid Waste
13Management Act.
14    (g) On the first day of January, April, July, and October
15of each year, beginning on July 1, 1996, the State Comptroller
16and Treasurer shall transfer $500,000 from the Solid Waste
17Management Fund to the Hazardous Waste Fund. Moneys transferred
18under this subsection (g) shall be used only for the purposes
19set forth in item (1) of subsection (d) of Section 22.2.
20    (h) The Agency is authorized to provide financial
21assistance to units of local government for the performance of
22inspecting, investigating and enforcement activities pursuant
23to Section 4(r) at nonhazardous solid waste disposal sites.
24    (i) The Agency is authorized to conduct household waste
25collection and disposal programs.
26    (j) A unit of local government, as defined in the Local

 

 

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1Solid Waste Disposal Act, in which a solid waste disposal
2facility is located may establish a fee, tax, or surcharge with
3regard to the permanent disposal of solid waste. All fees,
4taxes, and surcharges collected under this subsection shall be
5utilized for solid waste management purposes, including
6long-term monitoring and maintenance of landfills, planning,
7implementation, inspection, enforcement and other activities
8consistent with the Solid Waste Management Act and the Local
9Solid Waste Disposal Act, or for any other environment-related
10purpose, including but not limited to an environment-related
11public works project, but not for the construction of a new
12pollution control facility other than a household hazardous
13waste facility. However, the total fee, tax or surcharge
14imposed by all units of local government under this subsection
15(j) upon the solid waste disposal facility shall not exceed:
16        (1) 60¢ per cubic yard if more than 150,000 cubic yards
17    of non-hazardous solid waste is permanently disposed of at
18    the site in a calendar year, unless the owner or operator
19    weighs the quantity of the solid waste received with a
20    device for which certification has been obtained under the
21    Weights and Measures Act, in which case the fee shall not
22    exceed $1.27 per ton of solid waste permanently disposed
23    of.
24        (2) $33,350 if more than 100,000 cubic yards, but not
25    more than 150,000 cubic yards, of non-hazardous waste is
26    permanently disposed of at the site in a calendar year.

 

 

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1        (3) $15,500 if more than 50,000 cubic yards, but not
2    more than 100,000 cubic yards, of non-hazardous solid waste
3    is permanently disposed of at the site in a calendar year.
4        (4) $4,650 if more than 10,000 cubic yards, but not
5    more than 50,000 cubic yards, of non-hazardous solid waste
6    is permanently disposed of at the site in a calendar year.
7        (5) $650 if not more than 10,000 cubic yards of
8    non-hazardous solid waste is permanently disposed of at the
9    site in a calendar year.
10    The corporate authorities of the unit of local government
11may use proceeds from the fee, tax, or surcharge to reimburse a
12highway commissioner whose road district lies wholly or
13partially within the corporate limits of the unit of local
14government for expenses incurred in the removal of
15nonhazardous, nonfluid municipal waste that has been dumped on
16public property in violation of a State law or local ordinance.
17    A county or Municipal Joint Action Agency that imposes a
18fee, tax, or surcharge under this subsection may use the
19proceeds thereof to reimburse a municipality that lies wholly
20or partially within its boundaries for expenses incurred in the
21removal of nonhazardous, nonfluid municipal waste that has been
22dumped on public property in violation of a State law or local
23ordinance.
24    If the fees are to be used to conduct a local sanitary
25landfill inspection or enforcement program, the unit of local
26government must enter into a written delegation agreement with

 

 

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1the Agency pursuant to subsection (r) of Section 4. The unit of
2local government and the Agency shall enter into such a written
3delegation agreement within 60 days after the establishment of
4such fees. At least annually, the Agency shall conduct an audit
5of the expenditures made by units of local government from the
6funds granted by the Agency to the units of local government
7for purposes of local sanitary landfill inspection and
8enforcement programs, to ensure that the funds have been
9expended for the prescribed purposes under the grant.
10    The fees, taxes or surcharges collected under this
11subsection (j) shall be placed by the unit of local government
12in a separate fund, and the interest received on the moneys in
13the fund shall be credited to the fund. The monies in the fund
14may be accumulated over a period of years to be expended in
15accordance with this subsection.
16    A unit of local government, as defined in the Local Solid
17Waste Disposal Act, shall prepare and distribute to the Agency,
18in April of each year, a report that details spending plans for
19monies collected in accordance with this subsection. The report
20will at a minimum include the following:
21        (1) The total monies collected pursuant to this
22    subsection.
23        (2) The most current balance of monies collected
24    pursuant to this subsection.
25        (3) An itemized accounting of all monies expended for
26    the previous year pursuant to this subsection.

 

 

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1        (4) An estimation of monies to be collected for the
2    following 3 years pursuant to this subsection.
3        (5) A narrative detailing the general direction and
4    scope of future expenditures for one, 2 and 3 years.
5    The exemptions granted under Sections 22.16 and 22.16a, and
6under subsection (k) of this Section, shall be applicable to
7any fee, tax or surcharge imposed under this subsection (j);
8except that the fee, tax or surcharge authorized to be imposed
9under this subsection (j) may be made applicable by a unit of
10local government to the permanent disposal of solid waste after
11December 31, 1986, under any contract lawfully executed before
12June 1, 1986 under which more than 150,000 cubic yards (or
1350,000 tons) of solid waste is to be permanently disposed of,
14even though the waste is exempt from the fee imposed by the
15State under subsection (b) of this Section pursuant to an
16exemption granted under Section 22.16.
17    (k) In accordance with the findings and purposes of the
18Illinois Solid Waste Management Act, beginning January 1, 1989
19the fee under subsection (b) and the fee, tax or surcharge
20under subsection (j) shall not apply to:
21        (1) waste which is hazardous waste;
22        (2) waste which is pollution control waste;
23        (3) waste from recycling, reclamation or reuse
24    processes which have been approved by the Agency as being
25    designed to remove any contaminant from wastes so as to
26    render such wastes reusable, provided that the process

 

 

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1    renders at least 50% of the waste reusable;
2        (4) non-hazardous solid waste that is received at a
3    sanitary landfill and composted or recycled through a
4    process permitted by the Agency; or
5        (5) any landfill which is permitted by the Agency to
6    receive only demolition or construction debris or
7    landscape waste.
8(Source: P.A. 100-103, eff. 8-11-17; 100-433, eff. 8-25-17;
9100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff.
108-14-18; 101-10, eff. 6-5-19.)
 
11    (415 ILCS 5/55.6)  (from Ch. 111 1/2, par. 1055.6)
12    Sec. 55.6. Used Tire Management Fund.
13    (a) There is hereby created in the State Treasury a special
14fund to be known as the Used Tire Management Fund. There shall
15be deposited into the Fund all monies received as (1) recovered
16costs or proceeds from the sale of used tires under Section
1755.3 of this Act, (2) repayment of loans from the Used Tire
18Management Fund, or (3) penalties or punitive damages for
19violations of this Title, except as provided by subdivision
20(b)(4) or (b)(4-5) of Section 42.
21    (b) Beginning January 1, 1992, in addition to any other
22fees required by law, the owner or operator of each site
23required to be registered or permitted under subsection (d) or
24(d-5) of Section 55 shall pay to the Agency an annual fee of
25$100. Fees collected under this subsection shall be deposited

 

 

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1into the Environmental Protection Permit and Inspection Fund.
2    (c) Pursuant to appropriation, moneys up to an amount of $4
3million per fiscal year from the Used Tire Management Fund
4shall be allocated as follows:
5        (1) 38% shall be available to the Agency for the
6    following purposes, provided that priority shall be given
7    to item (i):
8            (i) To undertake preventive, corrective or removal
9        action as authorized by and in accordance with Section
10        55.3, and to recover costs in accordance with Section
11        55.3.
12            (ii) For the performance of inspection and
13        enforcement activities for used and waste tire sites.
14            (iii) (Blank).
15            (iv) To provide financial assistance to units of
16        local government for the performance of inspecting,
17        investigating and enforcement activities pursuant to
18        subsection (r) of Section 4 at used and waste tire
19        sites.
20            (v) To provide financial assistance for used and
21        waste tire collection projects sponsored by local
22        government or not-for-profit corporations.
23            (vi) For the costs of fee collection and
24        administration relating to used and waste tires, and to
25        accomplish such other purposes as are authorized by
26        this Act and regulations thereunder.

 

 

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1            (vii) To provide financial assistance to units of
2        local government and private industry for the purposes
3        of:
4                (A) assisting in the establishment of
5            facilities and programs to collect, process, and
6            utilize used and waste tires and tire-derived
7            materials;
8                (B) demonstrating the feasibility of
9            innovative technologies as a means of collecting,
10            storing, processing, and utilizing used and waste
11            tires and tire-derived materials; and
12                (C) applying demonstrated technologies as a
13            means of collecting, storing, processing, and
14            utilizing used and waste tires and tire-derived
15            materials.
16        (2) (Blank).
17        (2.1) For the fiscal year beginning July 1, 2004 and
18    for all fiscal years thereafter, 23% shall be deposited
19    into the General Revenue Fund. Such For fiscal years 2019
20    and 2020 only, such transfers are at the direction of the
21    Department of Revenue, and shall be made within 30 days
22    after the end of each quarter.
23        (3) 25% shall be available to the Illinois Department
24    of Public Health for the following purposes:
25            (A) To investigate threats or potential threats to
26        the public health related to mosquitoes and other

 

 

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1        vectors of disease associated with the improper
2        storage, handling and disposal of tires, improper
3        waste disposal, or natural conditions.
4            (B) To conduct surveillance and monitoring
5        activities for mosquitoes and other arthropod vectors
6        of disease, and surveillance of animals which provide a
7        reservoir for disease-producing organisms.
8            (C) To conduct training activities to promote
9        vector control programs and integrated pest management
10        as defined in the Vector Control Act.
11            (D) To respond to inquiries, investigate
12        complaints, conduct evaluations and provide technical
13        consultation to help reduce or eliminate public health
14        hazards and nuisance conditions associated with
15        mosquitoes and other vectors.
16            (E) To provide financial assistance to units of
17        local government for training, investigation and
18        response to public nuisances associated with
19        mosquitoes and other vectors of disease.
20        (4) 2% shall be available to the Department of
21    Agriculture for its activities under the Illinois
22    Pesticide Act relating to used and waste tires.
23        (5) 2% shall be available to the Pollution Control
24    Board for administration of its activities relating to used
25    and waste tires.
26        (6) 10% shall be available to the University of

 

 

10100HB0357sam001- 382 -LRB101 05160 JWD 72447 a

1    Illinois for the Prairie Research Institute to perform
2    research to study the biology, distribution, population
3    ecology, and biosystematics of tire-breeding arthropods,
4    especially mosquitoes, and the diseases they spread.
5    (d) By January 1, 1998, and biennially thereafter, each
6State agency receiving an appropriation from the Used Tire
7Management Fund shall report to the Governor and the General
8Assembly on its activities relating to the Fund.
9    (e) Any monies appropriated from the Used Tire Management
10Fund, but not obligated, shall revert to the Fund.
11    (f) In administering the provisions of subdivisions (1),
12(2) and (3) of subsection (c) of this Section, the Agency, the
13Department of Commerce and Economic Opportunity, and the
14Illinois Department of Public Health shall ensure that
15appropriate funding assistance is provided to any municipality
16with a population over 1,000,000 or to any sanitary district
17which serves a population over 1,000,000.
18    (g) Pursuant to appropriation, monies in excess of $4
19million per fiscal year from the Used Tire Management Fund
20shall be used as follows:
21        (1) 55% shall be available to the Agency for the
22    following purposes, provided that priority shall be given
23    to subparagraph (A):
24            (A) To undertake preventive, corrective or renewed
25        action as authorized by and in accordance with Section
26        55.3 and to recover costs in accordance with Section

 

 

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1        55.3.
2            (B) To provide financial assistance to units of
3        local government and private industry for the purposes
4        of:
5                (i) assisting in the establishment of
6            facilities and programs to collect, process, and
7            utilize used and waste tires and tire-derived
8            materials;
9                (ii) demonstrating the feasibility of
10            innovative technologies as a means of collecting,
11            storing, processing, and utilizing used and waste
12            tires and tire-derived materials; and
13                (iii) applying demonstrated technologies as a
14            means of collecting, storing, processing, and
15            utilizing used and waste tires and tire-derived
16            materials.
17            (C) To provide grants to public universities for
18        vector-related research, disease-related research, and
19        for related laboratory-based equipment and field-based
20        equipment.
21        (2) (Blank).
22        (3) For the fiscal year beginning July 1, 2004 and for
23    all fiscal years thereafter, 45% shall be deposited into
24    the General Revenue Fund. Such For fiscal years 2019 and
25    2020 only, such transfers are at the direction of the
26    Department of Revenue, and shall be made within 30 days

 

 

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1    after the end of each quarter.
2(Source: P.A. 100-103, eff. 8-11-17; 100-327, eff. 8-24-17;
3100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff.
48-14-18; 101-10, eff. 6-5-19.)
 
5    (415 ILCS 5/57.11)
6    Sec. 57.11. Underground Storage Tank Fund; creation.
7    (a) There is hereby created in the State Treasury a special
8fund to be known as the Underground Storage Tank Fund. There
9shall be deposited into the Underground Storage Tank Fund all
10moneys received by the Office of the State Fire Marshal as fees
11for underground storage tanks under Sections 4 and 5 of the
12Gasoline Storage Act, fees pursuant to the Motor Fuel Tax Law,
13and beginning July 1, 2013, payments pursuant to the Use Tax
14Act, the Service Use Tax Act, the Service Occupation Tax Act,
15and the Retailers' Occupation Tax Act. All amounts held in the
16Underground Storage Tank Fund shall be invested at interest by
17the State Treasurer. All income earned from the investments
18shall be deposited into the Underground Storage Tank Fund no
19less frequently than quarterly. In addition to any other
20transfers that may be provided for by law, beginning on July 1,
212018 and on the first day of each month thereafter during
22fiscal years 2019 through 2021 and 2020 only, the State
23Comptroller shall direct and the State Treasurer shall transfer
24an amount equal to 1/12 of $10,000,000 from the Underground
25Storage Tank Fund to the General Revenue Fund. Moneys in the

 

 

10100HB0357sam001- 385 -LRB101 05160 JWD 72447 a

1Underground Storage Tank Fund, pursuant to appropriation, may
2be used by the Agency and the Office of the State Fire Marshal
3for the following purposes:
4        (1) To take action authorized under Section 57.12 to
5    recover costs under Section 57.12.
6        (2) To assist in the reduction and mitigation of damage
7    caused by leaks from underground storage tanks, including
8    but not limited to, providing alternative water supplies to
9    persons whose drinking water has become contaminated as a
10    result of those leaks.
11        (3) To be used as a matching amount towards federal
12    assistance relative to the release of petroleum from
13    underground storage tanks.
14        (4) For the costs of administering activities of the
15    Agency and the Office of the State Fire Marshal relative to
16    the Underground Storage Tank Fund.
17        (5) For payment of costs of corrective action incurred
18    by and indemnification to operators of underground storage
19    tanks as provided in this Title.
20        (6) For a total of 2 demonstration projects in amounts
21    in excess of a $10,000 deductible charge designed to assess
22    the viability of corrective action projects at sites which
23    have experienced contamination from petroleum releases.
24    Such demonstration projects shall be conducted in
25    accordance with the provision of this Title.
26        (7) Subject to appropriation, moneys in the

 

 

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1    Underground Storage Tank Fund may also be used by the
2    Department of Revenue for the costs of administering its
3    activities relative to the Fund and for refunds provided
4    for in Section 13a.8 of the Motor Fuel Tax Act.
5    (b) Moneys in the Underground Storage Tank Fund may,
6pursuant to appropriation, be used by the Office of the State
7Fire Marshal or the Agency to take whatever emergency action is
8necessary or appropriate to assure that the public health or
9safety is not threatened whenever there is a release or
10substantial threat of a release of petroleum from an
11underground storage tank and for the costs of administering its
12activities relative to the Underground Storage Tank Fund.
13    (c) Beginning July 1, 1993, the Governor shall certify to
14the State Comptroller and State Treasurer the monthly amount
15necessary to pay debt service on State obligations issued
16pursuant to Section 6 of the General Obligation Bond Act. On
17the last day of each month, the Comptroller shall order
18transferred and the Treasurer shall transfer from the
19Underground Storage Tank Fund to the General Obligation Bond
20Retirement and Interest Fund the amount certified by the
21Governor, plus any cumulative deficiency in those transfers for
22prior months.
23    (d) Except as provided in subsection (c) of this Section,
24the Underground Storage Tank Fund is not subject to
25administrative charges authorized under Section 8h of the State
26Finance Act that would in any way transfer any funds from the

 

 

10100HB0357sam001- 387 -LRB101 05160 JWD 72447 a

1Underground Storage Tank Fund into any other fund of the State.
2    (e) Each fiscal year, subject to appropriation, the Agency
3may commit up to $10,000,000 of the moneys in the Underground
4Storage Tank Fund to the payment of corrective action costs for
5legacy sites that meet one or more of the following criteria as
6a result of the underground storage tank release: (i) the
7presence of free product, (ii) contamination within a regulated
8recharge area, a wellhead protection area, or the setback zone
9of a potable water supply well, (iii) contamination extending
10beyond the boundaries of the site where the release occurred,
11or (iv) such other criteria as may be adopted in Agency rules.
12        (1) Fund moneys committed under this subsection (e)
13    shall be held in the Fund for payment of the corrective
14    action costs for which the moneys were committed.
15        (2) The Agency may adopt rules governing the commitment
16    of Fund moneys under this subsection (e).
17        (3) This subsection (e) does not limit the use of Fund
18    moneys at legacy sites as otherwise provided under this
19    Title.
20        (4) For the purposes of this subsection (e), the term
21    "legacy site" means a site for which (i) an underground
22    storage tank release was reported prior to January 1, 2005,
23    (ii) the owner or operator has been determined eligible to
24    receive payment from the Fund for corrective action costs,
25    and (iii) the Agency did not receive any applications for
26    payment prior to January 1, 2010.

 

 

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1    (f) Beginning July 1, 2013, if the amounts deposited into
2the Fund from moneys received by the Office of the State Fire
3Marshal as fees for underground storage tanks under Sections 4
4and 5 of the Gasoline Storage Act and as fees pursuant to the
5Motor Fuel Tax Law during a State fiscal year are sufficient to
6pay all claims for payment by the fund received during that
7State fiscal year, then the amount of any payments into the
8fund pursuant to the Use Tax Act, the Service Use Tax Act, the
9Service Occupation Tax Act, and the Retailers' Occupation Tax
10Act during that State fiscal year shall be deposited as
11follows: 75% thereof shall be paid into the State treasury and
1225% shall be reserved in a special account and used only for
13the transfer to the Common School Fund as part of the monthly
14transfer from the General Revenue Fund in accordance with
15Section 8a of the State Finance Act.
16(Source: P.A. 100-587, eff. 6-4-18; 101-10, eff. 6-5-19.)
 
17
ARTICLE 40. VEHICLES

 
18    Section 40-5. The Illinois Vehicle Code is amended by
19changing Section 3-821 as follows:
 
20    (625 ILCS 5/3-821)  (from Ch. 95 1/2, par. 3-821)
21    Sec. 3-821. Miscellaneous registration and title fees.
22    (a) Except as provided under subsection (h), the fee to be
23paid to the Secretary of State for the following certificates,

 

 

10100HB0357sam001- 389 -LRB101 05160 JWD 72447 a

1registrations or evidences of proper registration, or for
2corrected or duplicate documents shall be in accordance with
3the following schedule:
4    Certificate of Title, except for an all-terrain
5vehicle or off-highway motorcycle, prior to July 1,
62019 $95
7    Certificate of Title, except for an all-terrain
8vehicle, off-highway motorcycle, or motor home, mini
9motor home or van camper, on and after July 1, 2019 $150
10    Certificate of Title for a motor home, mini motor
11home, or van camper, on and after July 1,2019 $250
12    Certificate of Title for an all-terrain vehicle
13or off-highway motorcycle$30
14    Certificate of Title for an all-terrain vehicle
15or off-highway motorcycle used for production
16agriculture, or accepted by a dealer in trade$13
17    Certificate of Title for a low-speed vehicle$30
18    Transfer of Registration or any evidence of
19proper registration $25
20    Duplicate Registration Card for plates or other
21evidence of proper registration$3
22    Duplicate Registration Sticker or Stickers, each$20
23    Duplicate Certificate of Title, prior to July 1,
242019 $95
25    Duplicate Certificate of Title, on and after July
261, 2019 $50

 

 

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1    Corrected Registration Card or Card for other
2evidence of proper registration$3
3    Corrected Certificate of Title$50 $95
4    Salvage Certificate, prior to July 1, 2019 $4
5    Salvage Certificate, on and after July 1, 2019 $20
6    Fleet Reciprocity Permit$15
7    Prorate Decal$1
8    Prorate Backing Plate$3
9    Special Corrected Certificate of Title$15
10    Expedited Title Service (to be charged in addition
11to other applicable fees)$30
12    Dealer Lien Release Certificate of Title$20
13    
14    A special corrected certificate of title shall be issued
15(i) to remove a co-owner's name due to the death of the
16co-owner, to transfer title to a spouse if the decedent-spouse
17was the sole owner on the title, or due to a divorce; (ii) to
18change a co-owner's name due to a marriage; or (iii) due to a
19name change under Article XXI of the Code of Civil Procedure.
20    There shall be no fee paid for a Junking Certificate.
21    There shall be no fee paid for a certificate of title
22issued to a county when the vehicle is forfeited to the county
23under Article 36 of the Criminal Code of 2012.
24    For purposes of this Section, the fee for a corrected title
25application that also results in the issuance of a duplicate
26title shall be the same as the fee for a duplicate title.

 

 

10100HB0357sam001- 391 -LRB101 05160 JWD 72447 a

1    (a-5) The Secretary of State may revoke a certificate of
2title and registration card and issue a corrected certificate
3of title and registration card, at no fee to the vehicle owner
4or lienholder, if there is proof that the vehicle
5identification number is erroneously shown on the original
6certificate of title.
7    (a-10) The Secretary of State may issue, in connection with
8the sale of a motor vehicle, a corrected title to a motor
9vehicle dealer upon application and submittal of a lien release
10letter from the lienholder listed in the files of the
11Secretary. In the case of a title issued by another state, the
12dealer must submit proof from the state that issued the last
13title. The corrected title, which shall be known as a dealer
14lien release certificate of title, shall be issued in the name
15of the vehicle owner without the named lienholder. If the motor
16vehicle is currently titled in a state other than Illinois, the
17applicant must submit either (i) a letter from the current
18lienholder releasing the lien and stating that the lienholder
19has possession of the title; or (ii) a letter from the current
20lienholder releasing the lien and a copy of the records of the
21department of motor vehicles for the state in which the vehicle
22is titled, showing that the vehicle is titled in the name of
23the applicant and that no liens are recorded other than the
24lien for which a release has been submitted. The fee for the
25dealer lien release certificate of title is $20.
26    (b) The Secretary may prescribe the maximum service charge

 

 

10100HB0357sam001- 392 -LRB101 05160 JWD 72447 a

1to be imposed upon an applicant for renewal of a registration
2by any person authorized by law to receive and remit or
3transmit to the Secretary such renewal application and fees
4therewith.
5    (c) If payment is delivered to the Office of the Secretary
6of State as payment of any fee or tax under this Code, and such
7payment is not honored for any reason, the registrant or other
8person tendering the payment remains liable for the payment of
9such fee or tax. The Secretary of State may assess a service
10charge of $25 in addition to the fee or tax due and owing for
11all dishonored payments.
12    If the total amount then due and owing exceeds the sum of
13$100 and has not been paid in full within 60 days from the date
14the dishonored payment was first delivered to the Secretary of
15State, the Secretary of State shall assess a penalty of 25% of
16such amount remaining unpaid.
17    All amounts payable under this Section shall be computed to
18the nearest dollar. Out of each fee collected for dishonored
19payments, $5 shall be deposited in the Secretary of State
20Special Services Fund.
21    (d) The minimum fee and tax to be paid by any applicant for
22apportionment of a fleet of vehicles under this Code shall be
23$15 if the application was filed on or before the date
24specified by the Secretary together with fees and taxes due. If
25an application and the fees or taxes due are filed after the
26date specified by the Secretary, the Secretary may prescribe

 

 

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1the payment of interest at the rate of 1/2 of 1% per month or
2fraction thereof after such due date and a minimum of $8.
3    (e) Trucks, truck tractors, truck tractors with loads, and
4motor buses, any one of which having a combined total weight in
5excess of 12,000 lbs. shall file an application for a Fleet
6Reciprocity Permit issued by the Secretary of State. This
7permit shall be in the possession of any driver operating a
8vehicle on Illinois highways. Any foreign licensed vehicle of
9the second division operating at any time in Illinois without a
10Fleet Reciprocity Permit or other proper Illinois
11registration, shall subject the operator to the penalties
12provided in Section 3-834 of this Code. For the purposes of
13this Code, "Fleet Reciprocity Permit" means any second division
14motor vehicle with a foreign license and used only in
15interstate transportation of goods. The fee for such permit
16shall be $15 per fleet which shall include all vehicles of the
17fleet being registered.
18    (f) For purposes of this Section, "all-terrain vehicle or
19off-highway motorcycle used for production agriculture" means
20any all-terrain vehicle or off-highway motorcycle used in the
21raising of or the propagation of livestock, crops for sale for
22human consumption, crops for livestock consumption, and
23production seed stock grown for the propagation of feed grains
24and the husbandry of animals or for the purpose of providing a
25food product, including the husbandry of blood stock as a main
26source of providing a food product. "All-terrain vehicle or

 

 

10100HB0357sam001- 394 -LRB101 05160 JWD 72447 a

1off-highway motorcycle used in production agriculture" also
2means any all-terrain vehicle or off-highway motorcycle used in
3animal husbandry, floriculture, aquaculture, horticulture, and
4viticulture.
5    (g) All of the proceeds of the additional fees imposed by
6Public Act 96-34 shall be deposited into the Capital Projects
7Fund.
8    (h) The fee for a duplicate registration sticker or
9stickers shall be the amount required under subsection (a) or
10the vehicle's annual registration fee amount, whichever is
11less.
12    (i) All of the proceeds of the additional fees imposed by
13this amendatory Act of the 101st General Assembly shall be
14deposited into the Road Fund.
15(Source: P.A. 100-956, eff. 1-1-19; 101-32, eff. 6-28-19;
16101-604, eff. 12-13-19.)
 
17
ARTICLE 45. COURTS AND CORRECTIONS

 
18    Section 45-5. The Clerks of Courts Act is amended by
19changing Section 27.3b-1 as follows:
 
20    (705 ILCS 105/27.3b-1)
21    Sec. 27.3b-1. Minimum fines; disbursement of fines.
22    (a) Unless otherwise specified by law, the minimum fine for
23a conviction or supervision disposition on a minor traffic

 

 

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1offense is $25 and the minimum fine for a conviction,
2supervision disposition, or violation based upon a plea of
3guilty or finding of guilt for any other offense is $75. If the
4court finds that the fine would impose an undue burden on the
5victim, the court may reduce or waive the fine. In this
6subsection (a), "victim" shall not be construed to include the
7defendant.
8    (b) Unless otherwise specified by law, all fines imposed on
9a misdemeanor offense, other than a traffic, conservation, or
10driving under the influence offense, or on a felony offense
11shall be disbursed within 60 days after receipt by the circuit
12clerk to the county treasurer for deposit into the county's
13General Fund. Unless otherwise specified by law, all fines
14imposed on an ordinance offense or a misdemeanor traffic,
15misdemeanor conservation, or misdemeanor driving under the
16influence offense shall be disbursed within 60 days after
17receipt by the circuit clerk to the treasurer of the unit of
18government of the arresting agency. If the arresting agency is
19the office of the sheriff, the county treasurer shall deposit
20the portion into a fund to support the law enforcement
21operations of the office of the sheriff. If the arresting
22agency is a State agency, the State Treasurer shall deposit the
23portion as follows:
24        (1) if the arresting agency is the Department of State
25    Police, into the State Police Law Enforcement
26    Administration Fund;

 

 

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1        (2) if the arresting agency is the Department of
2    Natural Resources, into the Conservation Police Operations
3    Assistance Fund;
4        (3) if the arresting agency is the Secretary of State,
5    into the Secretary of State Police Services Fund; and
6        (4) if the arresting agency is the Illinois Commerce
7    Commission, into the Transportation Regulatory Public
8    Utility Fund.
9(Source: P.A. 100-987, eff. 7-1-19.)
 
10    Section 45-10. The Criminal and Traffic Assessment Act is
11amended by changing Sections 10-5 and 15-70 as follows:
 
12    (705 ILCS 135/10-5)
13    (Section scheduled to be repealed on January 1, 2021)
14    Sec. 10-5. Funds.
15    (a) All money collected by the Clerk of the Circuit Court
16under Article 15 of this Act shall be remitted as directed in
17Article 15 of this Act to the county treasurer, to the State
18Treasurer, and to the treasurers of the units of local
19government. If an amount payable to any of the treasurers is
20less than $10, the clerk may postpone remitting the money until
21$10 has accrued or by the end of fiscal year. The treasurers
22shall deposit the money as indicated in the schedules, except,
23in a county with a population of over 3,000,000, money remitted
24to the county treasurer shall be subject to appropriation by

 

 

10100HB0357sam001- 397 -LRB101 05160 JWD 72447 a

1the county board. Any amount retained by the Clerk of the
2Circuit Court in a county with a population of over 3,000,000
3shall be subject to appropriation by the county board.
4    (b) The county treasurer or the treasurer of the unit of
5local government may create the funds indicated in paragraphs
6(1) through (5), (9), and (16) of subsection (d) of this
7Section, if not already in existence. If a county or unit of
8local government has not instituted, and does not plan to
9institute a program that uses a particular fund, the treasurer
10need not create the fund and may instead deposit the money
11intended for the fund into the general fund of the county or
12unit of local government for use in financing the court system.
13    (c) If the arresting agency is a State agency, the
14arresting agency portion shall be remitted by the clerk of
15court to the State Treasurer who shall deposit the portion as
16follows:
17        (1) if the arresting agency is the Department of State
18    Police, into the State Police Law Enforcement
19    Administration Fund;
20        (2) if the arresting agency is the Department of
21    Natural Resources, into the Conservation Police Operations
22    Assistance Fund;
23        (3) if the arresting agency is the Secretary of State,
24    into the Secretary of State Police Services Fund; and
25        (4) if the arresting agency is the Illinois Commerce
26    Commission, into the Transportation Regulatory Public

 

 

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1    Utility Fund.
2    (d) Fund descriptions and provisions:
3        (1) The Court Automation Fund is to defray the expense,
4    borne by the county, of establishing and maintaining
5    automated record keeping systems in the Office of the Clerk
6    of the Circuit Court. The money shall be remitted monthly
7    by the clerk to the county treasurer and identified as
8    funds for the Circuit Court Clerk. The fund shall be
9    audited by the county auditor, and the board shall make
10    expenditures from the fund in payment of any costs related
11    to the automation of court records including hardware,
12    software, research and development costs, and personnel
13    costs related to the foregoing, provided that the
14    expenditure is approved by the clerk of the court and by
15    the chief judge of the circuit court or his or her
16    designee.
17        (2) The Document Storage Fund is to defray the expense,
18    borne by the county, of establishing and maintaining a
19    document storage system and converting the records of the
20    circuit court clerk to electronic or micrographic storage.
21    The money shall be remitted monthly by the clerk to the
22    county treasurer and identified as funds for the circuit
23    court clerk. The fund shall be audited by the county
24    auditor, and the board shall make expenditure from the fund
25    in payment of any cost related to the storage of court
26    records, including hardware, software, research and

 

 

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1    development costs, and personnel costs related to the
2    foregoing, provided that the expenditure is approved by the
3    clerk of the court.
4        (3) The Circuit Clerk Operations and Administration
5    Fund may be used to defray the expenses incurred for
6    collection and disbursement of the various assessment
7    schedules. The money shall be remitted monthly by the clerk
8    to the county treasurer and identified as funds for the
9    circuit court clerk.
10        (4) The State's Attorney Records Automation Fund is to
11    defray the expense of establishing and maintaining
12    automated record keeping systems in the offices of the
13    State's Attorney. The money shall be remitted monthly by
14    the clerk to the county treasurer for deposit into the
15    State's Attorney Records Automation Fund. Expenditures
16    from this fund may be made by the State's Attorney for
17    hardware, software, and research and development related
18    to automated record keeping systems.
19        (5) The Public Defender Records Automation Fund is to
20    defray the expense of establishing and maintaining
21    automated record keeping systems in the offices of the
22    Public Defender. The money shall be remitted monthly by the
23    clerk to the county treasurer for deposit into the Public
24    Defender Records Automation Fund. Expenditures from this
25    fund may be made by the Public Defender for hardware,
26    software, and research and development related to

 

 

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1    automated record keeping systems.
2        (6) The DUI Fund shall be used for enforcement and
3    prevention of driving while under the influence of alcohol,
4    other drug or drugs, intoxicating compound or compounds or
5    any combination thereof, as defined by Section 11-501 of
6    the Illinois Vehicle Code, including, but not limited to,
7    the purchase of law enforcement equipment and commodities
8    that will assist in the prevention of alcohol-related
9    criminal violence throughout the State; police officer
10    training and education in areas related to alcohol-related
11    crime, including, but not limited to, DUI training; and
12    police officer salaries, including, but not limited to,
13    salaries for hire-back funding for safety checkpoints,
14    saturation patrols, and liquor store sting operations. Any
15    moneys shall be used to purchase law enforcement equipment
16    that will assist in the prevention of alcohol-related
17    criminal violence throughout the State. The money shall be
18    remitted monthly by the clerk to the State or local
19    treasurer for deposit as provided by law.
20        (7) The Trauma Center Fund shall be distributed as
21    provided under Section 3.225 of the Emergency Medical
22    Services (EMS) Systems Act.
23        (8) The Probation and Court Services Fund is to be
24    expended as described in Section 15.1 of the Probation and
25    Probation Officers Act.
26        (9) The Circuit Court Clerk Electronic Citation Fund

 

 

10100HB0357sam001- 401 -LRB101 05160 JWD 72447 a

1    shall have the Circuit Court Clerk as the custodian, ex
2    officio, of the Fund and shall be used to perform the
3    duties required by the office for establishing and
4    maintaining electronic citations. The Fund shall be
5    audited by the county's auditor.
6        (10) The Drug Treatment Fund is a special fund in the
7    State treasury. Moneys in the Fund shall be expended as
8    provided in Section 411.2 of the Illinois Controlled
9    Substances Act.
10        (11) The Violent Crime Victims Assistance Fund is a
11    special fund in the State treasury to provide moneys for
12    the grants to be awarded under the Violent Crime Victims
13    Assistance Act.
14        (12) The Criminal Justice Information Projects Fund
15    shall be appropriated to and administered by the Illinois
16    Criminal Justice Information Authority for distribution to
17    fund Department of State Police drug task forces and
18    Metropolitan Enforcement Groups, for the costs associated
19    with making grants from the Prescription Pill and Drug
20    Disposal Fund, for undertaking criminal justice
21    information projects, and for the operating and other
22    expenses of the Authority incidental to those criminal
23    justice information projects. The moneys deposited into
24    the Criminal Justice Information Projects Fund under
25    Sections 15-15 and 15-35 of this Act shall be appropriated
26    to and administered by the Illinois Criminal Justice

 

 

10100HB0357sam001- 402 -LRB101 05160 JWD 72447 a

1    Information Authority for distribution to fund Department
2    of State Police drug task forces and Metropolitan
3    Enforcement Groups by dividing the funds equally by the
4    total number of Department of State Police drug task forces
5    and Illinois Metropolitan Enforcement Groups.
6        (13) The Sexual Assault Services Fund shall be
7    appropriated to the Department of Public Health. Upon
8    appropriation of moneys from the Sexual Assault Services
9    Fund, the Department of Public Health shall make grants of
10    these moneys to sexual assault organizations with whom the
11    Department has contracts for the purpose of providing
12    community-based services to victims of sexual assault.
13    Grants are in addition to, and are not substitutes for,
14    other grants authorized and made by the Department.
15        (14) The County Jail Medical Costs Fund is to help
16    defray the costs outlined in Section 17 of the County Jail
17    Act. Moneys in the Fund shall be used solely for
18    reimbursement to the county of costs for medical expenses
19    and administration of the Fund.
20        (15) The Prisoner Review Board Vehicle and Equipment
21    Fund is a special fund in the State treasury. The Prisoner
22    Review Board shall, subject to appropriation by the General
23    Assembly and approval by the Secretary, use all moneys in
24    the Prisoner Review Board Vehicle and Equipment Fund for
25    the purchase and operation of vehicles and equipment.
26        (16) In each county in which a Children's Advocacy

 

 

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1    Center provides services, a Child Advocacy Center Fund is
2    specifically for the operation and administration of the
3    Children's Advocacy Center, from which the county board
4    shall make grants to support the activities and services of
5    the Children's Advocacy Center within that county.
6(Source: P.A. 100-987, eff. 7-1-19; 100-1161, eff. 7-1-19.)
 
7    (705 ILCS 135/15-70)
8    (Section scheduled to be repealed on January 1, 2021)
9    Sec. 15-70. Conditional assessments. In addition to
10payments under one of the Schedule of Assessments 1 through 13
11of this Act, the court shall also order payment of any of the
12following conditional assessment amounts for each sentenced
13violation in the case to which a conditional assessment is
14applicable, which shall be collected and remitted by the Clerk
15of the Circuit Court as provided in this Section:
16        (1) arson, residential arson, or aggravated arson,
17    $500 per conviction to the State Treasurer for deposit into
18    the Fire Prevention Fund;
19        (2) child pornography under Section 11-20.1 of the
20    Criminal Code of 1961 or the Criminal Code of 2012, $500
21    per conviction, unless more than one agency is responsible
22    for the arrest in which case the amount shall be remitted
23    to each unit of government equally:
24            (A) if the arresting agency is an agency of a unit
25        of local government, $500 to the treasurer of the unit

 

 

10100HB0357sam001- 404 -LRB101 05160 JWD 72447 a

1        of local government for deposit into the unit of local
2        government's General Fund, except that if the
3        Department of State Police provides digital or
4        electronic forensic examination assistance, or both,
5        to the arresting agency then $100 to the State
6        Treasurer for deposit into the State Crime Laboratory
7        Fund; or
8            (B) if the arresting agency is the Department of
9        State Police, $500 to the State Treasurer for deposit
10        into the State Crime Laboratory Fund;
11        (3) crime laboratory drug analysis for a drug-related
12    offense involving possession or delivery of cannabis or
13    possession or delivery of a controlled substance as defined
14    in the Cannabis Control Act, the Illinois Controlled
15    Substances Act, or the Methamphetamine Control and
16    Community Protection Act, $100 reimbursement for
17    laboratory analysis, as set forth in subsection (f) of
18    Section 5-9-1.4 of the Unified Code of Corrections;
19        (4) DNA analysis, $250 on each conviction in which it
20    was used to the State Treasurer for deposit into the State
21    Offender DNA Identification System Fund as set forth in
22    Section 5-4-3 of the Unified Code of Corrections;
23        (5) DUI analysis, $150 on each sentenced violation in
24    which it was used as set forth in subsection (f) of Section
25    5-9-1.9 of the Unified Code of Corrections;
26        (6) drug-related offense involving possession or

 

 

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1    delivery of cannabis or possession or delivery of a
2    controlled substance, other than methamphetamine, as
3    defined in the Cannabis Control Act or the Illinois
4    Controlled Substances Act, an amount not less than the full
5    street value of the cannabis or controlled substance seized
6    for each conviction to be disbursed as follows:
7            (A) 12.5% of the street value assessment shall be
8        paid into the Youth Drug Abuse Prevention Fund, to be
9        used by the Department of Human Services for the
10        funding of programs and services for drug-abuse
11        treatment, and prevention and education services;
12            (B) 37.5% to the county in which the charge was
13        prosecuted, to be deposited into the county General
14        Fund;
15            (C) 50% to the treasurer of the arresting law
16        enforcement agency of the municipality or county, or to
17        the State Treasurer if the arresting agency was a state
18        agency;
19            (D) if the arrest was made in combination with
20        multiple law enforcement agencies, the clerk shall
21        equitably allocate the portion in subparagraph (C) of
22        this paragraph (6) among the law enforcement agencies
23        involved in the arrest;
24        (6.5) Kane County or Will County, in felony,
25    misdemeanor, local or county ordinance, traffic, or
26    conservation cases, up to $30 as set by the county board

 

 

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1    under Section 5-1101.3 of the Counties Code upon the entry
2    of a judgment of conviction, an order of supervision, or a
3    sentence of probation without entry of judgment under
4    Section 10 of the Cannabis Control Act, Section 410 of the
5    Illinois Controlled Substances Act, Section 70 of the
6    Methamphetamine Control and Community Protection Act,
7    Section 12-4.3 or subdivision (b)(1) of Section 12-3.05 of
8    the Criminal Code of 1961 or the Criminal Code of 2012,
9    Section 10-102 of the Illinois Alcoholism and Other Drug
10    Dependency Act, or Section 10 of the Steroid Control Act;
11    except in local or county ordinance, traffic, and
12    conservation cases, if fines are paid in full without a
13    court appearance, then the assessment shall not be imposed
14    or collected. Distribution of assessments collected under
15    this paragraph (6.5) shall be as provided in Section
16    5-1101.3 of the Counties Code;
17        (7) methamphetamine-related offense involving
18    possession or delivery of methamphetamine or any salt of an
19    optical isomer of methamphetamine or possession of a
20    methamphetamine manufacturing material as set forth in
21    Section 10 of the Methamphetamine Control and Community
22    Protection Act with the intent to manufacture a substance
23    containing methamphetamine or salt of an optical isomer of
24    methamphetamine, an amount not less than the full street
25    value of the methamphetamine or salt of an optical isomer
26    of methamphetamine or methamphetamine manufacturing

 

 

10100HB0357sam001- 407 -LRB101 05160 JWD 72447 a

1    materials seized for each conviction to be disbursed as
2    follows:
3            (A) 12.5% of the street value assessment shall be
4        paid into the Youth Drug Abuse Prevention Fund, to be
5        used by the Department of Human Services for the
6        funding of programs and services for drug-abuse
7        treatment, and prevention and education services;
8            (B) 37.5% to the county in which the charge was
9        prosecuted, to be deposited into the county General
10        Fund;
11            (C) 50% to the treasurer of the arresting law
12        enforcement agency of the municipality or county, or to
13        the State Treasurer if the arresting agency was a state
14        agency;
15            (D) if the arrest was made in combination with
16        multiple law enforcement agencies, the clerk shall
17        equitably allocate the portion in subparagraph (C) of
18        this paragraph (6) among the law enforcement agencies
19        involved in the arrest;
20        (8) order of protection violation under Section 12-3.4
21    of the Criminal Code of 2012, $200 for each conviction to
22    the county treasurer for deposit into the Probation and
23    Court Services Fund for implementation of a domestic
24    violence surveillance program and any other assessments or
25    fees imposed under Section 5-9-1.16 of the Unified Code of
26    Corrections;

 

 

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1        (9) order of protection violation, $25 for each
2    violation to the State Treasurer, for deposit into the
3    Domestic Violence Abuser Services Fund;
4        (10) prosecution by the State's Attorney of a:
5            (A) petty or business offense, $4 to the county
6        treasurer of which $2 deposited into the State's
7        Attorney Records Automation Fund and $2 into the Public
8        Defender Records Automation Fund;
9            (B) conservation or traffic offense, $2 to the
10        county treasurer for deposit into the State's Attorney
11        Records Automation Fund;
12        (11) speeding in a construction zone violation, $250 to
13    the State Treasurer for deposit into the Transportation
14    Safety Highway Hire-back Fund, unless (i) the violation
15    occurred on a highway other than an interstate highway and
16    (ii) a county police officer wrote the ticket for the
17    violation, in which case to the county treasurer for
18    deposit into that county's Transportation Safety Highway
19    Hire-back Fund;
20        (12) supervision disposition on an offense under the
21    Illinois Vehicle Code or similar provision of a local
22    ordinance, 50 cents, unless waived by the court, into the
23    Prisoner Review Board Vehicle and Equipment Fund;
24        (13) victim and offender are family or household
25    members as defined in Section 103 of the Illinois Domestic
26    Violence Act of 1986 and offender pleads guilty or no

 

 

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1    contest to or is convicted of murder, voluntary
2    manslaughter, involuntary manslaughter, burglary,
3    residential burglary, criminal trespass to residence,
4    criminal trespass to vehicle, criminal trespass to land,
5    criminal damage to property, telephone harassment,
6    kidnapping, aggravated kidnaping, unlawful restraint,
7    forcible detention, child abduction, indecent solicitation
8    of a child, sexual relations between siblings,
9    exploitation of a child, child pornography, assault,
10    aggravated assault, battery, aggravated battery, heinous
11    battery, aggravated battery of a child, domestic battery,
12    reckless conduct, intimidation, criminal sexual assault,
13    predatory criminal sexual assault of a child, aggravated
14    criminal sexual assault, criminal sexual abuse, aggravated
15    criminal sexual abuse, violation of an order of protection,
16    disorderly conduct, endangering the life or health of a
17    child, child abandonment, contributing to dependency or
18    neglect of child, or cruelty to children and others, $200
19    for each sentenced violation to the State Treasurer for
20    deposit as follows: (i) for sexual assault, as defined in
21    Section 5-9-1.7 of the Unified Code of Corrections, when
22    the offender and victim are family members, one-half to the
23    Domestic Violence Shelter and Service Fund, and one-half to
24    the Sexual Assault Services Fund; (ii) for the remaining
25    offenses to the Domestic Violence Shelter and Service Fund;
26        (14) violation of Section 11-501 of the Illinois

 

 

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1    Vehicle Code, Section 5-7 of the Snowmobile Registration
2    and Safety Act, Section 5-16 of the Boat Registration and
3    Safety Act, or a similar provision, whose operation of a
4    motor vehicle, snowmobile, or watercraft while in
5    violation of Section 11-501, Section 5-7 of the Snowmobile
6    Registration and Safety Act, Section 5-16 of the Boat
7    Registration and Safety Act, or a similar provision
8    proximately caused an incident resulting in an appropriate
9    emergency response, $1,000 maximum to the public agency
10    that provided an emergency response related to the person's
11    violation, and if more than one agency responded, the
12    amount payable to public agencies shall be shared equally;
13        (15) violation of Section 401, 407, or 407.2 of the
14    Illinois Controlled Substances Act that proximately caused
15    any incident resulting in an appropriate drug-related
16    emergency response, $1,000 as reimbursement for the
17    emergency response to the law enforcement agency that made
18    the arrest, and if more than one agency is responsible for
19    the arrest, the amount payable to law enforcement agencies
20    shall be shared equally;
21        (16) violation of reckless driving, aggravated
22    reckless driving, or driving 26 miles per hour or more in
23    excess of the speed limit that triggered an emergency
24    response, $1,000 maximum reimbursement for the emergency
25    response to be distributed in its entirety to a public
26    agency that provided an emergency response related to the

 

 

10100HB0357sam001- 411 -LRB101 05160 JWD 72447 a

1    person's violation, and if more than one agency responded,
2    the amount payable to public agencies shall be shared
3    equally;
4        (17) violation based upon each plea of guilty,
5    stipulation of facts, or finding of guilt resulting in a
6    judgment of conviction or order of supervision for an
7    offense under Section 10-9, 11-14.1, 11-14.3, or 11-18 of
8    the Criminal Code of 2012 that results in the imposition of
9    a fine, to be distributed as follows:
10            (A) $50 to the county treasurer for deposit into
11        the Circuit Court Clerk Operation and Administrative
12        Fund to cover the costs in administering this paragraph
13        (17);
14            (B) $300 to the State Treasurer who shall deposit
15        the portion as follows:
16                (i) if the arresting or investigating agency
17            is the Department of State Police, into the State
18            Police Law Enforcement Administration Fund;
19                (ii) if the arresting or investigating agency
20            is the Department of Natural Resources, into the
21            Conservation Police Operations Assistance Fund;
22                (iii) if the arresting or investigating agency
23            is the Secretary of State, into the Secretary of
24            State Police Services Fund;
25                (iv) if the arresting or investigating agency
26            is the Illinois Commerce Commission, into the

 

 

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1            Transportation Regulatory Public Utility Fund; or
2                (v) if more than one of the State agencies in
3            this subparagraph (B) is the arresting or
4            investigating agency, then equal shares with the
5            shares deposited as provided in the applicable
6            items (i) through (iv) of this subparagraph (B);
7            and
8            (C) the remainder for deposit into the Specialized
9        Services for Survivors of Human Trafficking Fund;
10        (18) weapons violation under Section 24-1.1, 24-1.2,
11    or 24-1.5 of the Criminal Code of 1961 or the Criminal Code
12    of 2012, $100 for each conviction to the State Treasurer
13    for deposit into the Trauma Center Fund; and
14        (19) violation of subsection (c) of Section 11-907 of
15    the Illinois Vehicle Code, $250 to the State Treasurer for
16    deposit into the Scott's Law Fund, unless a county or
17    municipal police officer wrote the ticket for the
18    violation, in which case to the county treasurer for
19    deposit into that county's or municipality's
20    Transportation Safety Highway Hire-back Fund to be used as
21    provided in subsection (j) of Section 11-907 of the
22    Illinois Vehicle Code.
23(Source: P.A. 100-987, eff. 7-1-19; 100-1161, eff. 7-1-19;
24101-173, eff. 1-1-20.)
 
25    Section 45-15. The Unified Code of Corrections is amended

 

 

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1by changing Sections 3-12-3a and 3-12-6 as follows:
 
2    (730 ILCS 5/3-12-3a)  (from Ch. 38, par. 1003-12-3a)
3    Sec. 3-12-3a. Contracts, leases, and business agreements.
4    (a) The Department shall promulgate such rules and policies
5as it deems necessary to establish, manage, and operate its
6Illinois Correctional Industries division for the purpose of
7utilizing committed persons in the manufacture of food stuffs,
8finished goods or wares. To the extent not inconsistent with
9the function and role of the ICI, the Department may enter into
10a contract, lease, or other type of business agreement, not to
11exceed 20 years, with any private corporation, partnership,
12person, or other business entity for the purpose of utilizing
13committed persons in the provision of services or for any other
14business or commercial enterprise deemed by the Department to
15be consistent with proper training and rehabilitation of
16committed persons.
17    Except as otherwise provided in this paragraph, Illinois
18Correctional Industries' spending authority shall be separate
19and apart from the Department's budget and appropriations.
20Control of Illinois Correctional Industries accounting
21processes and budget requests to the General Assembly, other
22budgetary processes, audits by the Office of the Auditor
23General, and computer processes shall be returned to Illinois
24Correctional Industries. For fiscal year 2021 only, its
25spending authority shall no longer be separate and apart from

 

 

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1the Department's budget and appropriations, and the Department
2shall control its accounting processes, budgets, audits and
3computer processes in accordance with any Department rules and
4policies.
5    (b) The Department shall be permitted to construct
6buildings on State property for the purposes identified in
7subsection (a) and to lease for a period not to exceed 20 years
8any building or portion thereof on State property for the
9purposes identified in subsection (a).
10    (c) Any contract or other business agreement referenced in
11subsection (a) shall include a provision requiring that all
12committed persons assigned receive in connection with their
13assignment such vocational training and/or apprenticeship
14programs as the Department deems appropriate.
15    (d) Committed persons assigned in accordance with this
16Section shall be compensated in accordance with the provisions
17of Section 3-12-5.
18(Source: P.A. 96-877, eff. 7-1-10; 96-943, eff. 7-1-10; 97-333,
19eff. 8-12-11.)
 
20    (730 ILCS 5/3-12-6)  (from Ch. 38, par. 1003-12-6)
21    Sec. 3-12-6. Programs. Through its Illinois Correctional
22Industries division, the Department shall establish
23commercial, business, and manufacturing programs for the sale
24of finished goods and processed food and beverages to the
25State, its political units, agencies, and other public

 

 

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1institutions. Illinois Correctional Industries shall
2establish, operate, and maintain manufacturing and food and
3beverage production in the Department facilities and provide
4food for the Department institutions and for the mental health
5and developmental disabilities institutions of the Department
6of Human Services and the institutions of the Department of
7Veterans' Affairs.
8    Illinois Correctional Industries shall be administered by
9a chief executive officer. The chief executive officer shall
10report to the Director of the Department or the Director's
11designee. The chief executive officer shall administer the
12commercial and business programs of ICI for inmate workers in
13the custody of the Department of Corrections.
14    The chief executive officer shall have such assistants as
15are required for sales staff, manufacturing, budget, fiscal,
16accounting, computer, human services, and personnel as
17necessary to run its commercial and business programs.
18    Illinois Correctional Industries shall have a financial
19officer who shall report to the chief executive officer. The
20financial officer shall: (i) assist in the development and
21presentation of the Department budget submission; (ii) manage
22and control the spending authority of ICI; and (iii) provide
23oversight of the financial activities of ICI, both internally
24and through coordination with the Department fiscal operations
25personnel, including accounting processes, budget submissions,
26other budgetary processes, audits by the Office of the Auditor

 

 

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1General, and computer processes. For fiscal year 2021 only, the
2financial officer shall coordinate and cooperate with the
3Department's chief financial officer to perform the functions
4listed in this paragraph.
5    Illinois Correctional Industries shall be located in
6Springfield. The chief executive officer of Illinois
7Correctional Industries shall assign personnel to direct the
8production of goods and shall employ committed persons assigned
9by the chief administrative officer. The Department of
10Corrections may direct such other vocational programs as it
11deems necessary for the rehabilitation of inmates, which shall
12be separate and apart from, and not in conflict with, programs
13of Illinois Correctional Industries.
14(Source: P.A. 96-877, eff. 7-1-10; 96-943, eff. 7-1-10.)
 
15
ARTICLE 50. RETIREMENT SYSTEM CONTRIBUTIONS

 
16    Section 50-5. The Revised Uniform Unclaimed Property Act is
17amended by changing Section 15-801 as follows:
 
18    (765 ILCS 1026/15-801)
19    Sec. 15-801. Deposit of funds by administrator.
20    (a) Except as otherwise provided in this Section, the
21administrator shall deposit in the Unclaimed Property Trust
22Fund all funds received under this Act, including proceeds from
23the sale of property under Article 7. The administrator may

 

 

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1deposit any amount in the Unclaimed Property Trust Fund into
2the State Pensions Fund during the fiscal year at his or her
3discretion; however, he or she shall, on April 15 and October
415 of each year, deposit any amount in the Unclaimed Property
5Trust Fund exceeding $2,500,000 into the State Pensions Fund.
6If on either April 15 or October 15, the administrator
7determines that a balance of $2,500,000 is insufficient for the
8prompt payment of unclaimed property claims authorized under
9this Act, the administrator may retain more than $2,500,000 in
10the Unclaimed Property Trust Fund in order to ensure the prompt
11payment of claims. Beginning in State fiscal year 2022 2021,
12all amounts that are deposited into the State Pensions Fund
13from the Unclaimed Property Trust Fund shall be apportioned to
14the designated retirement systems as provided in subsection
15(c-6) of Section 8.12 of the State Finance Act to reduce their
16actuarial reserve deficiencies.
17    (b) The administrator shall make prompt payment of claims
18he or she duly allows as provided for in this Act from the
19Unclaimed Property Trust Fund. This shall constitute an
20irrevocable and continuing appropriation of all amounts in the
21Unclaimed Property Trust Fund necessary to make prompt payment
22of claims duly allowed by the administrator pursuant to this
23Act.
24(Source: P.A. 100-22, eff. 1-1-18; 100-587, eff. 6-4-18;
25101-10, eff. 6-5-19.)
 

 

 

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1
ARTICLE 65. SPECIALIZED MENTAL HEALTH REHABILITATION

 
2    Section 65-5. The Specialized Mental Health Rehabilitation
3Act of 2013 is amended by changing Section 5-106 as follows:
 
4    (210 ILCS 49/5-106)
5    Sec. 5-106. Therapeutic visit rates. For a facility
6licensed under this Act by June 1, 2018 or provisionally
7licensed under this Act by June 1, 2018, a payment shall be
8made for therapeutic visits that have been indicated by an
9interdisciplinary team as therapeutically beneficial. Payment
10under this Section shall be at a rate of 75% of the facility's
11current paid rate on July 27, 2018 (the effective date of
12Public Act 100-646) and may not exceed 20 days in a fiscal year
13and shall not exceed 10 days consecutively.
14(Source: P.A. 100-646, eff. 7-27-18; 101-81, eff. 7-12-19.)
 
15
ARTICLE 70. RESIDENTIAL SOUND INSULATION

 
16    Section 70-5. The State Finance Act is amended by changing
17Sections 6z-20.1 and 8.53 as follows:
 
18    (30 ILCS 105/6z-20.1)
19    Sec. 6z-20.1. The State Aviation Program Fund and the
20Sound-Reducing Windows and Doors Replacement Fund.
21    (a) The State Aviation Program Fund is created in the State

 

 

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1Treasury. Moneys in the Fund shall be used by the Department of
2Transportation for the purposes of administering a State
3Aviation Program. Subject to appropriation, the moneys shall be
4used for the purpose of distributing grants to units of local
5government to be used for airport-related purposes. Grants to
6units of local government from the Fund shall be distributed
7proportionately based on equal part enplanements, total cargo,
8and airport operations. With regard to enplanements that occur
9within a municipality with a population of over 500,000, grants
10shall be distributed only to the municipality.
11    (b) For grants to a unit of government other than a
12municipality with a population of more than 500,000,
13"airport-related purposes" means the capital or operating
14costs of: (1) an airport; (2) a local airport system; or (3)
15any other local facility that is owned or operated by the
16person or entity that owns or operates the airport that is
17directly and substantially related to the air transportation of
18passengers or property as provided in 49 U.S.C. 47133,
19including (i) the replacement of sound-reducing windows and
20doors installed under the Residential Sound Insulation Program
21and (ii) in-home air quality monitoring testing in residences
22in which windows or doors were installed under the Residential
23Sound Insulation Program.
24    (c) For grants to a municipality with a population of more
25than 500,000, "airport-related purposes" means the capital
26costs of: (1) an airport; (2) a local airport system; or (3)

 

 

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1any other local facility that (i) is owned or operated by a
2person or entity that owns or operates an airport and (ii) is
3directly and substantially related to the air transportation of
4passengers or property, as provided in 49 40 U.S.C. 47133. For
5grants to a municipality with a population of more than
6500,000, "airport-related purposes" also means costs,
7including administrative costs, associated with the
8replacement of sound-reducing windows and doors installed
9under the Residential Sound Insulation Program.
10    (d) In each State fiscal year, the first $7,500,000
11attributable to a municipality with a population of more than
12500,000, as provided in subsection (a) of this Section, shall
13be transferred to the Sound-Reducing Windows and Doors
14Replacement Fund, a special fund created in the State Treasury.
15Subject to appropriation, the moneys in the Fund shall be used
16for costs, including administrative costs, associated with the
17replacement of sound-reducing windows and doors installed
18under the Residential Sound Insulation Program. Any amounts
19attributable to a municipality with a population of more than
20500,000 in excess of $7,500,000 in each State fiscal year shall
21be distributed among the airports in that municipality based on
22the same formula as prescribed in subsection (a) to be used for
23airport-related purposes.
24(Source: P.A. 101-10, eff. 6-5-19; revised 7-17-19.)
 
25    (30 ILCS 105/8.53)

 

 

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1    Sec. 8.53. Fund transfers. As soon as practical after the
2effective date of this amendatory Act of the 101st General
3Assembly, for Fiscal Year 2020 only, the State Comptroller
4shall direct and the State Treasurer shall transfer the amount
5of $1,500,000 from the State and Local Sales Tax Reform Fund to
6the Sound-Reducing Windows and Doors Replacement Fund. Any
7amounts transferred under this Section shall be repaid no later
8than June 30, 2020.
9    As soon as practical after the effective date of this
10amendatory Act of the 101st General Assembly, for Fiscal Year
112021 only, the State Comptroller shall direct and the State
12Treasurer shall transfer the amount of $1,500,000 from the
13State and Local Sales Tax Reform Fund to the Sound-Reducing
14Windows and Doors Replacement Fund. Any amounts transferred
15under this Section shall be repaid on June 30, 2021, or as soon
16as practical thereafter.
17(Source: P.A. 101-604, eff. 12-13-19.)
 
18    Section 70-10. The Illinois Municipal Code is amended by
19changing Section 11-101-3 as follows:
 
20    (65 ILCS 5/11-101-3)
21    Sec. 11-101-3. Noise mitigation; air quality.
22    (a) A municipality that has implemented a Residential Sound
23Insulation Program to mitigate aircraft noise shall perform
24indoor air quality monitoring and laboratory analysis of

 

 

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1windows and doors installed pursuant to the Residential Sound
2Insulation Program to determine whether there are any adverse
3health impacts associated with off-gassing from such windows
4and doors. Such monitoring and analysis shall be consistent
5with applicable professional and industry standards. The
6municipality shall make any final reports resulting from such
7monitoring and analysis available to the public on the
8municipality's website. The municipality shall develop a
9science-based mitigation plan to address significant
10health-related impacts, if any, associated with such windows
11and doors as determined by the results of the monitoring and
12analysis. In a municipality that has implemented a Residential
13Sound Insulation Program to mitigate aircraft noise, if
14requested by the homeowner pursuant to a process established by
15the municipality, which process shall include, at a minimum,
16notification in a newspaper of general circulation and a mailer
17sent to every address identified as a recipient of windows and
18doors installed under the Residential Sound Insulation
19Program, the municipality shall replace all windows and doors
20installed under the Residential Sound Insulation Program in
21such homes where one or more windows or doors have been found
22to have caused offensive odors. Only those homeowners who
23request that the municipality perform an odor inspection as
24prescribed by the process established by the municipality
25within 6 months of notification being published and mailers
26being sent shall be eligible for odorous window and odorous

 

 

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1door replacement. Homes that have been identified by the
2municipality as having odorous windows or doors are not
3required to make said request to the municipality. The right to
4make a claim for replacement and have it considered pursuant to
5this Section shall not be affected by the fact of odor-related
6claims made or odor-related products received pursuant to the
7Residential Sound Insulation Program prior to June 5, 2019 (the
8effective date of this Section). The municipality shall also
9perform in-home air quality testing in residences in which
10windows and doors are replaced under this Section. In order to
11receive in-home air quality testing, a homeowner must request
12such testing from the municipality, and the total number of
13homes tested in any given year shall not exceed 25% of the
14total number of homes in which windows and doors were replaced
15under this Section in the prior calendar year.
16    (b) An advisory committee shall be formed, composed of the
17following: (i) 2 members of the municipality who reside in
18homes that have received windows or doors pursuant to the
19Residential Sound Insulation Program and have been identified
20by the municipality as having odorous windows or doors,
21appointed by the Secretary of Transportation; (ii) one employee
22of the Aeronautics Division of the Department of
23Transportation; and (iii) 2 employees of the municipality that
24implemented the Residential Sound Insulation Program in
25question. The advisory committee shall determine by majority
26vote which homes contain windows or doors that cause offensive

 

 

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1odors and thus are eligible for replacement, shall promulgate a
2list of such homes, and shall develop recommendations as to the
3order in which homes are to receive window replacement. The
4recommendations shall include reasonable and objective
5criteria for determining which windows or doors are odorous,
6consideration of the date of odor confirmation for
7prioritization, severity of odor, geography and individual
8hardship, and shall provide such recommendations to the
9municipality. The advisory committee shall comply with the
10requirements of the Open Meetings Act. The Chicago Department
11of Aviation shall provide administrative support to the
12commission. The municipality shall consider the
13recommendations of the committee but shall retain final
14decision-making authority over replacement of windows and
15doors installed under the Residential Sound Insulation
16Program, and shall comply with all federal, State, and local
17laws involving procurement. A municipality administering
18claims pursuant to this Section shall provide to every address
19identified as having submitted a valid claim under this Section
20a quarterly report setting forth the municipality's activities
21undertaken pursuant to this Section for that quarter. However,
22the municipality shall replace windows and doors pursuant to
23this Section only if, and to the extent, grants are distributed
24to, and received by, the municipality from the Sound-Reducing
25Windows and Doors Replacement Fund for the costs associated
26with the replacement of sound-reducing windows and doors

 

 

10100HB0357sam001- 425 -LRB101 05160 JWD 72447 a

1installed under the Residential Sound Insulation Program
2pursuant to Section 6z-20.1 of the State Finance Act. In
3addition, the municipality shall revise its specifications for
4procurement of windows for the Residential Sound Insulation
5Program to address potential off-gassing from such windows in
6future phases of the program. A municipality subject to the
7Section shall not legislate or otherwise regulate with regard
8to indoor air quality monitoring, laboratory analysis or
9replacement requirements, except as provided in this Section,
10but the foregoing restriction shall not limit said
11municipality's taxing power.
12    (c) A home rule unit may not regulate indoor air quality
13monitoring and laboratory analysis, and related mitigation and
14mitigation plans, in a manner inconsistent with this Section.
15This Section is a limitation of home rule powers and functions
16under subsection (i) of Section 6 of Article VII of the
17Illinois Constitution on the concurrent exercise by home rule
18units of powers and functions exercised by the State.
19    (d) This Section shall not be construed to create a private
20right of action.
21(Source: P.A. 101-10, eff. 6-5-19; 101-604, eff. 12-13-19.)
 
22
ARTICLE 75. CORONAVIRUS BUSINESS INTERRUPTION GRANT PROGRAM

 
23    Section 75-5. The Department of Commerce and Economic
24Opportunity Law of the Civil Administrative Code of Illinois is

 

 

10100HB0357sam001- 426 -LRB101 05160 JWD 72447 a

1amended by adding Section 605-1050 as follows:
 
2    (20 ILCS 605/605-1050 new)
3    Sec. 605-1050. Coronavirus Business Interruption Grant
4Program (or BIG Program).
5    (a) Purpose. The Department may receive, directly or
6indirectly, federal funds under the authority of legislation
7passed in response to the Coronavirus epidemic including, but
8not limited to, the Coronavirus Aid, Relief, and Economic
9Security Act, P.L. 116-136 (the "CARES Act"). Section 5001 of
10the CARES Act establishes the Coronavirus Relief Fund, which
11authorizes the State to expend funds that are necessary to
12respond to the COVID-19 public health emergency. The financial
13support of Qualifying Businesses is a necessary expense under
14federal guidance for implementing Section 5001 of the CARES
15Act. Upon receipt or availability of such funds, and subject to
16appropriations for their use, the Department shall administer a
17program to provide financial assistance to Qualifying
18Businesses that have experienced interruption of business or
19other adverse conditions attributable to the COVID-19 public
20health emergency. Support may be provided directly by the
21Department to businesses and organizations or in cooperation
22with a Qualified Partner. Financial assistance may include, but
23not be limited to grants, expense reimbursements, or subsidies.
24    (b) From appropriations for the BIG Program, up to
25$60,000,000 may be allotted to the repayment or conversion of

 

 

10100HB0357sam001- 427 -LRB101 05160 JWD 72447 a

1Eligible Loans made pursuant to the Department's Emergency Loan
2Fund Program. An Eligible Loan may be repaid or converted
3through a grant payment, subsidy, or reimbursement payment to
4the recipient or, on behalf of the recipient, to the Qualified
5Partner, or by any other lawful method.
6    (c) From appropriations for the BIG Program, the Department
7shall provide financial assistance through grants, expense
8reimbursements, or subsidies to Qualifying Businesses or a
9Qualified Partner to cover expenses or losses incurred due to
10the COVID-19 public health emergency. The BIG program shall
11reimburse costs or losses incurred by Qualifying Businesses,
12including but not limited to Qualified Businesses that enable
13critical support services such as child care, day care, and
14early childhood education, due to business interruption caused
15by closures, as authorized in federal guidance regarding the
16Coronavirus Relief Fund. All spending related to this program
17must be reimbursable by the Federal Coronavirus Relief Fund in
18accordance with Section 5001 of the federal CARES Act and any
19related federal guidance, or the provisions of any other
20federal source supporting the program.
21    (d) As more fully described in subsection (c), funds will
22be appropriated to the BIG Program for distribution to or on
23behalf of Qualifying Businesses. Of the funds appropriated, a
24minimum of 30% shall be allotted for Qualified Businesses with
25ZIP codes located in the most disproportionately impacted areas
26of Illinois, based on positive COVID-19 cases.

 

 

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1    (e) The Department shall coordinate with the Department of
2Human Services with respect to making grants, expense
3reimbursements or subsidies to any child care or day care
4provider providing services under Section 9A-11 of the Illinois
5Public Aid Code to determine what resources the Department of
6Human Services may be providing to a child care or day care
7provider under Section 9A-11 of the Illinois Public Aid Code.
8    (f) The Department may establish by rule administrative
9procedures for the grant program, including any application
10procedures, grant agreements, certifications, payment
11methodologies, and other accountability measures that may be
12imposed upon participants in the program. The emergency
13rulemaking process may be used to promulgate the initial rules
14of the grant program.
15    (g) Definitions. As used in this Section:
16        (1) "COVID-19" means the novel coronavirus disease
17    deemed COVID-19 by the World Health Organization on
18    February 11, 2020.
19        (2) "Qualifying Business" means a business or
20    organization that is experiencing business interruption
21    due to the COVID-19 public health emergency and is eligible
22    for reimbursement as prescribed by Section 601(a) of the
23    Social Security Act and added by Section 5001 of the CARES
24    Act or other federal legislation addressing the COVID-19
25    crisis.
26        (3) "Eligible Loan" means a loan of up to $50,000 that

 

 

10100HB0357sam001- 429 -LRB101 05160 JWD 72447 a

1    was deemed eligible for funding under the Department's
2    Emergency Loan Fund Program and for which repayment will be
3    eligible for reimbursement from Coronavirus Relief Fund
4    monies pursuant to Section 5001 of the federal CARES Act
5    and any related federal guidance.
6        (4) "Emergency Loan Fund Program", also referred to as
7    the "COVID-19 Emergency Relief Program", is a program
8    executed by the Department by which the State Small
9    Business Credit Initiative fund is utilized to guarantee
10    loans released by a financial intermediary or Qualified
11    Partner.
12        (5) "Qualified Partner" means a financial institution
13    or nonprofit with which the Department has entered into an
14    agreement or contract to provide or incentivize assistance
15    to Qualifying Businesses.
16    (h) Powers of the Department. The Department has the power
17to:
18        (1) provide grants, subsidies and expense
19    reimbursements to Qualified Businesses or, on behalf of
20    Qualified Businesses, to Qualified Partners from
21    appropriations to cover Qualified Businesses eligible
22    costs or losses incurred due to the COVID-19 public health
23    emergency, including losses caused by business
24    interruption or closure;
25        (2) enter into agreements, accept funds, issue grants,
26    and engage in cooperation with agencies of the federal

 

 

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1    government, units of local government, financial
2    institutions, and nonprofit organizations to carry out the
3    purposes of this Program, and to use funds appropriated for
4    the BIG Program;
5        (3) prepare forms for application, notification,
6    contract, and other matters, and establish procedures,
7    rules, or regulations deemed necessary and appropriate to
8    carry out the provisions of this Section;
9        (4) provide staff, administration, and related support
10    required to manage the BIG Program and pay for the
11    staffing, administration, and related support;
12        (5) using data provided by the Illinois Department of
13    Public Health and other reputable sources, determine which
14    geographic regions in Illinois have been most
15    disproportionately impacted by the COVID-19 public health
16    emergency, considering factors of positive cases, positive
17    case rates, and economic impact; and
18        (6) determine which industries and businesses in
19    Illinois have been most disproportionately impacted by the
20    COVID-19 public health emergency and establish procedures
21    that prioritize greatly impacted industries and
22    businesses, as well as Qualified Businesses that did not
23    receive paycheck protection program assistance.
 
24    Section 75-10. The Illinois Administrative Procedure Act
25is amended by adding Section 5-45.3 as follows:
 

 

 

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1    (5 ILCS 100/5-45.3 new)
2    Sec. 5-45.3. Emergency rulemaking; Coronavirus Business
3Interruption Grant Program (or BIG Program). To provide for the
4expeditious and timely implementation of the Coronavirus
5Business Interruption Grant Program (or BIG Program),
6emergency rules implementing the Coronavirus Business
7Interruption Grant Program (or BIG Program) may be adopted in
8accordance with Section 5-45 by the Department of Commerce and
9Economic Opportunity. The adoption of emergency rules
10authorized by Section 5-45 and this Section is deemed to be
11necessary for the public interest, safety, and welfare.
12    This Section is repealed on January 1, 2026.
 
13
ARTICLE 80. PANDEMIC RELATED STABILITY PAYMENTS
14
FOR HEALTH CARE PROVIDERS

 
15    Section 80-5. The Illinois Public Aid Code is amended by
16adding Section 5-5.7a as follows:
 
17    (305 ILCS 5/5-5.7a new)
18    Sec. 5-5.7a. Pandemic related stability payments for
19health care providers. Notwithstanding other provisions of
20law, and in accordance with the Illinois Emergency Management
21Agency, the Department of Healthcare and Family Services shall
22develop a process to distribute pandemic related stability

 

 

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1payments, from federal sources dedicated for such purposes, to
2health care providers that are providing care to recipients
3under the Medical Assistance Program. For provider types
4serving residents who are recipients of medical assistance
5under this Code and are funded by other State agencies, the
6Department will coordinate the distribution process of the
7pandemic related stability payments. Federal sources dedicated
8to pandemic related payments include, but are not limited to,
9funds distributed to the State of Illinois from the Coronavirus
10Relief Fund pursuant to the Coronavirus Aid, Relief, and
11Economic Security Act ("CARES Act") and appropriated to the
12Department for such purpose during Fiscal Years 2020 and 2021.
13        (1) Pandemic related stability payments for these
14    providers shall be separate and apart from any rate
15    methodology otherwise defined in this Code.
16        (2) Payments shall be exclusively for expenses
17    incurred by the providers related to the pandemic
18    associated with the 2019 Novel Coronavirus (COVID-19)
19    Public Health Emergency issued by the Secretary of the U.S.
20    Department of Health and Human Services (HHS) on January
21    31, 2020 and the national emergency issued by the President
22    of the United States on March 13, 2020 between March 1, and
23    December 30, 2020.
24        (3) All providers receiving pandemic related stability
25    payments shall attest in a format to be created by the
26    Department and be able to demonstrate that their expenses

 

 

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1    are pandemic related, were not part of their annual budgets
2    established before March 1, 2020, and are directly
3    associated with health care needs.
4        (4) Pandemic related stability payments will be
5    distributed based on a schedule and framework to be
6    established by the Department with recognition of the
7    pandemic related acuity of the situation for each provider,
8    taking into account the factors including, but not limited
9    to, the following;
10            (A) the impact of the pandemic on patients served,
11        impact on staff, and shortages of the personal
12        protective equipment necessary for infection control
13        efforts for all providers;
14            (B) providers with high incidences of COVID-19
15        among staff, or patients, or both;
16            (C) pandemic related workforce challenges and
17        costs associated with temporary wage increased
18        associated with pandemic related hazard pay programs,
19        or costs associated with which providers do not have
20        enough staff to adequately provide care and protection
21        to the residents and other staff; and
22            (D) pandemic related payments received directly by
23        the providers through other federal resources.
24        (5) Pandemic related stability payments will be
25    distributed to providers based on a methodology to be
26    administered by the Department with amounts determined by a

 

 

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1    calculation of total federal pandemic related funds
2    appropriated by the Illinois General Assembly for this
3    purpose. Providers receiving the pandemic related
4    stability payments will attest to their increased costs and
5    receipt of additional pandemic related funds directly from
6    the federal government.
7        (6) Of the payments provided for by this section, a
8    minimum of 30% shall be allotted for health care providers
9    with ZIP codes located in the most disproportionately
10    impacted areas of Illinois, based on positive COVID-19
11    cases.
 
12
ARTICLE 85. MEDICAL ASSISTANCE TO CERTAIN NONCITIZENS

 
13    Section 85-5. The Illinois Public Aid Code is amended by
14changing Section 12-4.35 as follows:
 
15    (305 ILCS 5/12-4.35)
16    Sec. 12-4.35. Medical services for certain noncitizens.
17    (a) Notwithstanding Section 1-11 of this Code or Section
1820(a) of the Children's Health Insurance Program Act, the
19Department of Healthcare and Family Services may provide
20medical services to noncitizens who have not yet attained 19
21years of age and who are not eligible for medical assistance
22under Article V of this Code or under the Children's Health
23Insurance Program created by the Children's Health Insurance

 

 

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1Program Act due to their not meeting the otherwise applicable
2provisions of Section 1-11 of this Code or Section 20(a) of the
3Children's Health Insurance Program Act. The medical services
4available, standards for eligibility, and other conditions of
5participation under this Section shall be established by rule
6by the Department; however, any such rule shall be at least as
7restrictive as the rules for medical assistance under Article V
8of this Code or the Children's Health Insurance Program created
9by the Children's Health Insurance Program Act.
10    (a-5) Notwithstanding Section 1-11 of this Code, the
11Department of Healthcare and Family Services may provide
12medical assistance in accordance with Article V of this Code to
13noncitizens over the age of 65 years of age who are not
14eligible for medical assistance under Article V of this Code
15due to their not meeting the otherwise applicable provisions of
16Section 1-11 of this Code, whose income is at or below 100% of
17the federal poverty level after deducting the costs of medical
18or other remedial care, and who would otherwise meet the
19eligibility requirements in Section 5-2 of this Code. The
20medical services available, standards for eligibility, and
21other conditions of participation under this Section shall be
22established by rule by the Department; however, any such rule
23shall be at least as restrictive as the rules for medical
24assistance under Article V of this Code.
25    (b) The Department is authorized to take any action,
26including without limitation cessation or limitation of

 

 

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1enrollment, reduction of available medical services, and
2changing standards for eligibility, that is deemed necessary by
3the Department during a State fiscal year to assure that
4payments under this Section do not exceed available funds.
5    (c) Continued enrollment of individuals into the program
6created under subsection (a) of this Section in any fiscal year
7is contingent upon continued enrollment of individuals into the
8Children's Health Insurance Program during that fiscal year.
9    (d) (Blank).
10(Source: P.A. 94-48, eff. 7-1-05; 95-331, eff. 8-21-07.)
 
11
ARTICLE 90. LEGISLATIVE COMMISSIONS

 
12    Section 90-5. The General Assembly Operations Act is
13amended by adding Sections 20 and 25 as follows:
 
14    (25 ILCS 10/20 new)
15    Sec. 20. Legislative Budget Oversight Commission.
16    (a) The General Assembly hereby finds and declares that the
17State is confronted with an unprecedented fiscal crisis. In
18light of this crisis, and the challenges it presents for the
19budgeting process, the General Assembly hereby establishes the
20Legislative Budget Oversight Commission. The purpose of the
21Commission is to monitor budget management actions taken by the
22Office of the Governor or Governor's Office of Management and
23Budget. In anticipation of constantly changing and

 

 

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1unpredictable economic circumstances, the Commission will
2provide a means for the Governor's Office and the General
3Assembly to maintain open communication about necessary budget
4management actions during these unprecedented times. Beginning
5August 15, 2020, the Governor's Office of Management and Budget
6shall submit a monthly written report to the Commission
7reporting any budget management actions taken by the Office of
8the Governor, Governor's Office of Management and Budget, or
9any State agency. On a quarterly basis, the Governor or his or
10her designee shall give a report to the Commission. The report
11shall be given either in person or by telephonic or
12videoconferencing means. The report shall include:
13        (1) any budget management actions taken by the Office
14    of the Governor, Governor's Office of Management and
15    Budget, or any agency or board under the Office of the
16    Governor in the prior quarter;
17        (2) year-to-date revenues as compared to anticipated
18    revenues; and
19        (3) year-to-date expenditures as compared to the
20    Fiscal Year 2021 budget as enacted.
21    (b) The Legislative Budget Oversight Commission shall
22consist of the following members:
23        (1) 7 members of the House of Representatives appointed
24    by the Speaker of the House of Representatives;
25        (2) 7 members of the Senate appointed by the Senate
26    President;

 

 

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1        (3) 4 members of the House of Representatives appointed
2    by the Minority Leader of the House of Representatives; and
3        (4) 4 members of the Senate appointed by the Senate
4    Minority Leader.
5    (c) The Speaker of the House of Representatives and the
6Senate President shall each appoint one member of the
7Commission to serve as a co-chair. The members of the
8Commission shall serve without compensation.
9    (d) As used in this Section:
10    "Budget management action" means any transfer between
11appropriation lines exceeding 2%, fund transfer, designation
12of appropriation lines as reserve, or any other discretionary
13action taken with regard to the Fiscal Year 2021 budget as
14enacted;
15    "State agency" means all officers, boards, commissions,
16departments, and agencies created by the Constitution, by law,
17by Executive Order, or by order of the Governor in the
18Executive Branch, other than the Offices of the Attorney
19General, Secretary of State, Comptroller, or Treasurer.
20    (e) This Section is repealed July 1, 2021.
 
21    (25 ILCS 10/25 new)
22    Sec. 25. Legislative CARES Act Funding Oversight
23Commission.
24    (a) The General Assembly hereby finds and declares that the
25State is confronted with an unprecedented public health crisis.

 

 

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1In light of the federal government enacting the CARES Act and
2sending billions of dollars to the State, the General Assembly
3hereby establishes the Legislative CARES Act Funding Oversight
4Commission. The purpose of the Commission is to monitor
5programs and actions taken by a State agency. The Commission
6will provide a means for the Governor's Office and the General
7Assembly to maintain open communication about necessary CARES
8Act programs during these unprecedented times. Beginning July
931, 2020, the Governor's Office of Management and Budget shall
10submit a monthly written report to the Commission reporting any
11programmatic actions taken by the Office of the Governor,
12Governor's Office of Management and Budget, or any State
13agency. On a quarterly basis, the Governor or his or her
14designee shall give a report to the Commission. The report
15shall be given either in-person or by telephonic or
16video-conferencing means available for viewing by the public.
17    (b) The Legislative Budget Oversight Commission shall
18consist of 20 members, appointed as follows:
19        (1) seven members of the House of Representatives
20    appointed by the Speaker of the House of Representatives;
21        (2) seven members of the Senate appointed by the Senate
22    President;
23        (3) three members of the House of Representatives
24    appointed by the Minority Leader of the House of
25    Representatives; and
26        (4) three members of the Senate appointed by the Senate

 

 

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1    Minority Leader.
2    (c) The Speaker of the House of Representatives and the
3Senate President shall each appoint one member of the
4Commission to serve as a Co-Chair. The members of the
5Commission shall serve without compensation.
6    (d) As used in this Section:
7        "Program" means any line item that is appropriated for
8    Fiscal Year 2020 or Fiscal Year 2021 that received directly
9    or indirectly, federal funds under the authority of
10    legislation passed in response to the Coronavirus epidemic
11    including, but not limited to, the Coronavirus Aid, Relief,
12    and Economic Security Act, P.L. 116-136 (the "CARES Act").
13        "State agency" means all officers, boards,
14    commissions, departments, and agencies created by the
15    Constitution, by law, by Executive Order, or by order of
16    the Governor in the Executive Branch, other than the
17    Offices of the Attorney General, Secretary of State,
18    Comptroller, or Treasurer.
19    (e) This section is repealed July 1, 2021.
 
20
ARTICLE 95. INTERGENERATIONAL POVERTY

 
21    Section 95-101. Short title. This Act may be cited as the
22Intergenerational Poverty Act. References in this Article to
23"this Act" mean this Article.
 

 

 

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1    Section 95-102. Definitions. As used in this Act:
2    "Antipoverty program" means a program with the primary goal
3of lifting individuals out of poverty and improving economic
4opportunities for individuals that operates, in whole or in
5part, utilizing federal or State money.
6    "Asset poverty" means the inability of an individual to
7access wealth resources sufficient to provide for basic needs
8for a period of 3 months.
9    "Child" means an individual who is under 18 years of age.
10    "Commission" means the Commission on Poverty Elimination
11and Economic Security established under subsection (a) of
12Section 501.
13    "State poverty measure" means a uniform method for
14measuring poverty in this State that considers indicators and
15measures, other than traditional income-based measures of
16poverty, that provide a detailed picture of low-income and
17poverty populations and meaningfully account for other factors
18contributing to poverty and may include:
19        (1) access to health care, housing, proper nutrition,
20    and quality education;
21        (2) the number of individuals kept out of poverty by
22    government supports;
23        (3) the number of individuals who are impoverished due
24    to medical expenses, child-care expenses, or work
25    expenses;
26        (4) the rates of food insecurity;

 

 

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1        (5) the number of individuals in asset poverty;
2        (6) the number of disconnected youth;
3        (7) the teen birth rate;
4        (8) the participation rate in federal and State
5    antipoverty programs for all eligible populations;
6        (9) the number of individuals who do not use a bank or
7    similar financial institution;
8        (10) regional differences in costs of living;
9        (11) income necessary to achieve economic security and
10    a livable standard of living in different regions of this
11    State;
12        (12) the impact of rising income inequality;
13        (13) the impact of the digital divide; and
14        (14) the impact of trauma on intergenerational
15    poverty.
16    "Cycle of poverty" means the set of factors or events by
17which the long-term poverty of an individual is likely to
18continue and be experienced by each child of the individual
19when the child becomes an adult unless there is outside
20intervention.
21    "Deep poverty" means an economic condition where an
22individual or family has a total annual income that is less
23than 50% of the federal poverty level for the individual or
24family as provided in the annual report of the United States
25Census Bureau on Income, Poverty and Health Insurance Coverage
26in the United States.

 

 

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1    "Department" means the Department of Human Services.
2    "Deprivation" means a lack of adequate nutrition, health
3care, housing, or other resources to provide for basic needs.
4    "Digital divide" means the gap between individuals,
5households, businesses, and geographic areas at different
6socioeconomic levels related to access to information and
7communication technologies, including the imbalance in
8physical access to technology and the resources, education, and
9skills needed to effectively use computer technology and the
10Internet for a wide variety of activities.
11    "Disconnected youth" means individuals who are 16 years of
12age to 25 years of age who are unemployed and not enrolled in
13school.
14    "Disparate impact" means the historic and ongoing impacts
15of the pattern and practice of discrimination in employment,
16education, housing, banking, and other aspects of life in the
17economy, society, or culture that have an adverse impact on
18minorities, women, or other protected groups, regardless of
19whether those practices are motivated by discriminatory
20intent.
21    "Economic insecurity" means the inability to cope with
22routine adverse or costly life events and recover from the
23costly consequences of those events and the lack of economic
24means to maintain an adequate standard of living.
25    "Economic security" means having access to the economic
26means and support necessary to effectively cope with adverse or

 

 

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1costly life events and recover from the consequences of such
2events while maintaining an adequate standard of living.
3    "Intergenerational poverty" means poverty in which 2 or
4more successive generations of a family continue in the cycle
5of poverty and government dependence. The term does not include
6situational poverty.
7    "Outcome" means a change in the economic status, economic
8instability, or economic security of an individual, household,
9or other population that is attributable to a planned
10intervention, benefit, service, or series of interventions,
11benefits, and services, regardless of whether the
12intervention, benefit, or service was intended to change the
13economic status, economic stability, or economic security.
14    "Poverty" means an economic condition in which an
15individual or family has a total annual income that is less
16than the federal poverty level for the individual or family, as
17provided in the report of the United States Census Bureau on
18Income, Poverty and Health Insurance Coverage in the United
19States.
20    "Regional cost of living" means a measure of the costs of
21maintaining an adequate standard of living in differing
22regional, geographic, urban, or rural regions of this State.
23    "Situational poverty" means temporary poverty that meets
24all of the following:
25        (1) Is generally traceable to a specific incident or
26    time period within the lifetime of an individual.

 

 

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1        (2) Is not continued to the next generation.
2    "Strategic plan" means the plan provided for under Section
3502.
4    "System" means the Intergenerational Poverty Tracking
5System established under subsection (a) of Section 301.
6    "Two-generation approach" means an approach to breaking
7the cycle of intergenerational poverty by improving family
8economic security through programs that create opportunities
9for and address the needs of parents and children together.
10    "Workgroup" means the Interagency Workgroup on Poverty and
11Economic Insecurity established under Section 302.
 
12    Section 95-301. Intergenerational poverty tracking system.
13    (a) Establishment. Subject to appropriations, the
14Department shall establish and maintain a data system to track
15intergenerational poverty.
16    (b) System requirements. The system shall have the ability
17to do all of the following:
18        (1) Identify groups that have a high risk of
19    experiencing intergenerational poverty.
20        (2) Identify incidents, patterns, and trends that
21    explain or contribute to intergenerational poverty.
22        (3) Gather and track available local, State, and
23    national data on all of the following:
24            (i) Official poverty rates.
25            (ii) Child poverty rates.

 

 

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1            (iii) Years spent by an individual in childhood
2        poverty.
3            (iv) Years spent by an individual in adult poverty.
4            (v) Related poverty information.
5    (c) Duties of the Department. The Department shall do all
6of the following:
7        (1) Use available data in the system, including public
8    assistance data, census data, and other data made available
9    to the Department, to track intergenerational poverty.
10        (2) Develop and implement methods to integrate,
11    compare, analyze, and validate the data for the purposes
12    described under subsection (b).
13        (3) Protect the privacy of an individual living in
14    poverty by using and distributing data within the system in
15    compliance with federal and State laws.
16        (4) Include, in the report required under Section 304,
17    a summary of the data, findings, and potential additional
18    uses of the system.
 
19    Section 95-302. Interagency Workgroup on Poverty and
20Economic Insecurity.
21    (a) Establishment. The Interagency Workgroup on Poverty
22and Economic Insecurity is established.
23    (b) Membership. The workgroup shall be comprised of the
24following members:
25        (1) The Secretary of Human Services, or a designee who

 

 

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1    is a Deputy Secretary or the equivalent within the
2    Department of Human Services, who shall serve as chair.
3        (2) The Director of Labor, or a designee who is a
4    Deputy Director or the equivalent within the Department of
5    Labor.
6        (3) The State Superintendent of Education, or his or
7    her designee.
8        (4) The Director of Public Health, or a designee who is
9    an Assistant Director or the equivalent within the
10    Department of Public Health.
11        (5) The Director of Commerce and Economic Opportunity,
12    or a designee who is an Assistant Director or the
13    equivalent within the Department of Commerce and Economic
14    Opportunity.
15        (6) The Director of Aging, or a designee who shall be a
16    Deputy Director or the equivalent within the Department on
17    Aging.
18        (7) The Director of Corrections, or a designee who
19    shall be a Deputy Chief or the equivalent within the
20    Department of Corrections.
21        (8) The Director of Agriculture, or designee who shall
22    be an Assistant Director or the equivalent within the
23    Department of Agriculture.
24        (9) The Director of the Governor's Office of Management
25    and Budget, or his or her designee.
26    (c) Meetings. The workgroup shall meet no less than 4 times

 

 

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1a year.
 
2    Section 95-303. Powers and duties. The workgroup shall have
3the following powers and duties:
4        (1) To collaborate in sharing and analyzing
5    information and data for all of the following purposes:
6            (i) Understanding the root causes of poverty and
7        economic insecurity, including contributing social,
8        economic, and cultural factors.
9            (ii) Understanding and addressing
10        intergenerational poverty by:
11                (A) Identifying children who are at risk of
12            continuing in the cycle of poverty absent
13            intervention.
14                (B) Identifying and developing effective and
15            efficient plans, programs, and recommendations to
16            help at-risk children in this State escape the
17            cycle of poverty.
18                (C) Implementing data-driven policies and
19            programs, to the extent authorized by law,
20            addressing poverty, public assistance, education,
21            economic development, criminal justice, and other
22            areas as needed to measurably reduce the incidence
23            of children in this State who remain in poverty as
24            they become adults.
25                (D) Establishing and facilitating improved

 

 

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1            cooperation, data sharing, and policy coordination
2            among all persons, from State agencies to case
3            workers, in rescuing children from
4            intergenerational poverty.
5                (E) Studying and measuring the effect of
6            intergenerational poverty on the ability of
7            parents and children to achieve economic
8            stability, including the effect on educational
9            attainment, rates of incarceration, lifetime
10            earnings, access to healthcare, and access to
11            housing.
12                (F) Studying, evaluating, and reporting on the
13            status and effectiveness of policies, procedures,
14            and programs that provide services to children in
15            this State affected by intergenerational poverty.
16                (G) Studying and evaluating the policies,
17            procedures, and programs implemented by other
18            states and nongovernmental entities that address
19            the needs of children affected by
20            intergenerational poverty.
21                (H) Identifying State policies, procedures,
22            and programs or federal requirements that are
23            impeding efforts to help children in this State
24            affected by intergenerational poverty escape the
25            cycle of poverty.
26                (I) Developing and implementing programs and

 

 

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1            policies that use the two-generation approach.
2            (iii) Studying and measuring the effect that
3        poverty and economic insecurity have on all of the
4        following:
5                (A) Worker productivity and economic output.
6                (B) The health and welfare of children,
7            including access to health care, housing, proper
8            nutrition, and quality education.
9            (iv) Identifying State programs, including those
10        related to economic development, job creation, job
11        training, the environment, disaster relief, hazard
12        mitigation, extreme weather, and climate change, in
13        need of reform to better target resources to
14        low-income, minority, rural, urban, and other
15        populations or geographic areas suffering from
16        economic insecurity and disparate rates of poverty.
17            (v) Measuring the fiscal impact on the State from
18        successfully transitioning individuals and families
19        from poverty to long-term economic stability. Fiscal
20        impact measurements may include all of the following:
21                (A) Reductions in long-term costs of social
22            safety net programs.
23                (B) Reductions in long-term health care costs
24            by improving the health of households formerly
25            facing economic insecurity or poverty.
26                (C) Increases in State and local revenues

 

 

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1            attributable to new taxpaying individuals as a
2            result of increased employment and disposable
3            income.
4                (D) Reductions in enrollment and costs in
5            need-based benefits and services programs.
6                (E) Improvements to the overall economy of
7            this State and reduced financial pressures on the
8            State and local governments.
9        (2) To establish an ongoing system of data sharing,
10    policy coordination and communication among and within
11    State agencies, local agencies, and other organizations
12    related to programs aimed at improving economic security
13    and eliminating poverty.
14        (3) To identify knowledge gaps, research needs, and
15    policy and program deficiencies associated with economic
16    insecurity and poverty.
17        (4) To assist the Commission in the development of the
18    strategic plan, including sharing data and information
19    identified under paragraphs (1) and (3) and analyses of
20    that data and information.
21        (5) To implement the strategic plan adopted by the
22    Commission, including all of the following:
23            (i) Coordinating implementation of the strategic
24        plan.
25            (ii) Advising and assisting relevant agencies in
26        the implementation of the strategic plan.

 

 

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1            (iii) Advising relevant agencies on specific
2        programmatic and policy matters related to the
3        strategic plan.
4            (iv) Providing relevant subject matter expertise
5        to each agency for purposes of implementing the
6        strategic plan.
7            (v) Identifying and addressing issues that may
8        influence the future of the strategic plan.
 
9    Section 95-304. Report.
10    (a) Report. No later than September 1 of each year, the
11workgroup shall issue a report that includes the following:
12        (1) A summary of actions taken and outcomes obtained by
13    the workgroup in fulfilling its duties under Section 303.
14        (2) Progress made on reducing poverty and economic
15    insecurity in this State, including policies or procedures
16    implemented to reduce or eliminate the cycle of poverty and
17    intergenerational poverty as a result of the data collected
18    by the workgroup.
19        (3) Relevant data assessing the scope and depth of
20    intergenerational poverty in this State.
21        (4) A 20-year history of poverty rates in this State
22    with focus on any reduction or increase in the rates during
23    the previous 10 years and since the inception of the
24    workgroup.
25        (5) Any recommendations for legislative or regulatory

 

 

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1    action to adopt or repeal laws, policies, or procedures to
2    further the goal of eliminating poverty and economic
3    insecurity in this State.
4    (b) Distribution. The workgroup shall distribute the
5report created under subsection (a) as follows:
6        (1) To the Governor.
7        (2) To each member of the General Assembly.
8        (3) By prominently posting the report on each State
9    Department's and agency's publicly accessible Internet
10    website.
 
11    Section 95-501. The Commission on Poverty Elimination and
12Economic Security.
13    (a) Establishment. The Commission on Poverty Elimination
14and Economic Security is established.
15    (b) Purpose. The purpose of the Commission is to:
16        (1) Inform the public policy making process by:
17            (i) Improving policymakers' understanding of the
18        root causes of poverty and economic insecurity,
19        including contributing social, economic, and cultural
20        factors and the reasons that poverty and economic
21        insecurity persist in this State.
22            (ii) Expanding policymakers' understanding of
23        poverty by distinguishing a standard that measures a
24        level of freedom from deprivation from a standard that
25        measures economic security provided by a living wage

 

 

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1        and access to a livable standard of living.
2            (iii) Educating policymakers on the impact poverty
3        has on other measures of economic stability and
4        economic outcomes, including educational attainment,
5        rates of incarceration, lifetime earnings, access to
6        health care, health care outcomes, and access to
7        housing.
8        (2) Support governmental efforts to ensure that
9    residents of this State have equal opportunity to achieve
10    economic security.
11        (3) Reduce and ultimately eliminate poverty in this
12    State by making policy and other recommendations to the
13    legislative, executive, and judicial branches of this
14    State.
15    (c) Membership. The Commission shall consist of the
16following members:
17        (1) Four members of the General Assembly, one each
18    appointed by the President of the Senate, the Minority
19    Leader of the Senate, the Speaker of the House of
20    Representatives, and the Minority Leader of the House of
21    Representative.
22        (2) A member of the judiciary or a designee who shall
23    be appointed by the Chief Justice of the Illinois Supreme
24    Court.
25        (3) Twenty members of the public appointed under
26    subsection (d) representing stakeholders as follows:

 

 

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1            (i) Two representatives, one of whom shall
2        represent an organization that focuses on rural
3        poverty and one of whom shall represent an organization
4        that focuses on urban and suburban poverty.
5            (ii) Two individuals who have experienced deep
6        poverty.
7            (iii) One representative of an organization that
8        advocates for health care access, affordability, and
9        availability.
10            (iv) One representative of an organization that
11        advocated for individuals with mental illness.
12            (v) One representative of an organization that
13        advocates for children and youth.
14            (vi) One representative of an organization that
15        advocates for equity and equality in education.
16            (vii) One representative of an organization that
17        advocates for individuals who are homeless.
18            (viii) One representative of a Statewide
19        antihunger organization.
20            (ix) One representative of an organization that
21        advocates for military veterans.
22            (x) One representative of an organization that
23        advocates for individuals with disabilities.
24            (xi) One representative of an organization that
25        advocates for immigrants.
26            (xii) One representative of a Statewide

 

 

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1        faith-based organization that provides direct social
2        services in this State.
3            (xiii) One representative of an organization that
4        advocates for economic security for women.
5            (xiv) One representative of an organization that
6        advocates for older adults.
7            (xv) One representative of a labor organization
8        that represents primarily low-wage and middle-wage
9        earners.
10            (xvi) One representative of school districts in
11        this State.
12            (xvii) One representative of county governments in
13        this State.
14            (xviii) One representative of municipal
15        corporation governments in this State.
16        (4) The members of the workgroup shall serve as
17    nonvoting ex officio members of the Commission.
18    (d) Appointment. The following shall apply:
19        (1) The public members of the Commission under
20    paragraph (3) of subsection (c) shall be appointed as
21    follows:
22            (i) Four shall be appointed by the Governor.
23            (ii) Four shall be appointed by the President of
24        the Senate.
25            (iii) Four shall be appointed by the Minority
26        Leader of the Senate.

 

 

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1            (iv) Four shall be appointed by the Speaker of the
2        House of Representatives.
3            (v) Four shall be appointed by the Minority Leader
4        of the House of Representatives.
5        (2) It shall be determined by lot which appointing
6    authority appoints which public members to the Commission.
7        (3) The appointed members shall reflect the racial,
8    gender, and geographic diversity of this State and shall
9    include representation from regions of this State
10    experiencing economic insecurity and the highest rates of
11    deep poverty.
12        (4) Public members of the Commission shall be selected
13    for service on the Commission within 45 days after the
14    effective date of this Act.
15    (e) Qualifications. Each member of the Commission must have
16been a resident of this State for a period of at least one year
17immediately preceding appointment and must continue residence
18in this State during the member's tenure of service on the
19Commission.
20    (f) Organizational meeting. The organizational meeting of
21the Commission shall take place after all members are appointed
22but no later than 60 days after the effective date of this Act.
23    (g) Compensation. Members shall serve without
24compensation, but public members may be reimbursed for
25reasonable and necessary travel expenses connected to
26Commission business.

 

 

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1    (h) Commission chairperson. The representatives of the
2antipoverty organizations appointed under subparagraph (i) of
3paragraph (3) of subsection (c) shall serve as cochairs of the
4Commission.
5    (i) Committees. The Commission may establish subcommittees
6to address specific issues or populations and may collaborate
7with individuals with relevant expertise who are not members of
8the Commission to assist the subcommittee in carrying out its
9duties.
10    (j) Meetings. The full Commission shall meet at least once
11annually.
12    (k) Quorum. A majority plus one of the voting members shall
13constitute a quorum.
14    (l) Voting. All actions of the Commission and any
15subcommittees established by the Commission shall be approved
16by a majority vote of the Commission or subcommittee as
17applicable.
18    (m) Open meetings. The meetings of the Commission shall be
19conducted in accordance with the provisions of Section 2 of the
20Open Meetings Act.
21    (n) Administrative support. The Department of Human
22Services shall provide staff and administrative support to
23assist the Commission in carrying out its duties.
 
24    Section 95-502. Strategic plan to address poverty and
25economic insecurity.

 

 

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1    (a) Plan required. No later than November 30, 2021, the
2Commission shall develop and adopt a strategic plan to address
3poverty and economic insecurity in this State.
4    (b) Goals. The goals of the strategic plan shall be to:
5        (1) Ensure that State programs and services targeting
6    poverty and economic insecurity reflect the goal of helping
7    individuals and families rise above poverty and achieve
8    long-term economic stability rather than simply providing
9    relief from deprivation.
10        (2) Eliminate disparate rates of poverty, deep
11    poverty, child poverty, and intergenerational poverty
12    based on race, ethnicity, gender, age, sexual orientation
13    or identity, English language proficiency, ability, and
14    geographic location in a rural, urban, or suburban area.
15        (3) Reduce deep poverty in this State by 50% by 2026.
16        (4) Eliminate child poverty in this State by 2031.
17        (5) Eliminate all poverty in this State by 2036.
18    (c) Plan development. In developing the strategic plan, the
19Commission shall:
20        (1) Collaborate with the workgroup, including sharing
21    data and information identified under paragraphs (1) and
22    (3) of subsection (a) of Section 303 and analyses of that
23    data and information.
24        (2) Review each program and service provided by the
25    State that targets poverty and economic insecurity for
26    purposes of:

 

 

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1            (i) determining which programs and services are
2        the most effective and of the highest importance in
3        reducing poverty and economic insecurity in this
4        State; and
5            (ii) providing an analysis of unmet needs, if any,
6        among individuals, children, and families in deep
7        poverty and intergenerational poverty for each program
8        and service identified under subparagraph (i).
9        (3) Study the feasibility of using public or private
10    partnerships and social impact bonds, to improve
11    innovation and cost-effectiveness in the development of
12    programs and delivery of services that advance the goals of
13    the strategic plan.
14        (4) Hold at least 6 public hearings in different
15    geographic regions of this State, including areas that have
16    disparate rates of poverty and that have historically
17    experienced economic insecurity, to collect information,
18    take testimony, and solicit input and feedback from
19    interested parties, including members of the public who
20    have personal experiences with State programs and services
21    targeting economic insecurity, poverty, deep poverty,
22    child poverty, and intergenerational poverty and make the
23    information publicly available.
24        (5) To request and receive from a State agency or local
25    governmental agency information relating to poverty in
26    this State, including all of the following:

 

 

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1            (i) Reports.
2            (ii) Audits.
3            (iii) Data.
4            (iv) Projections.
5            (v) Statistics.
6    (d) Subject areas. The strategic plan shall address all of
7the following:
8        (1) Access to safe and affordable housing.
9        (2) Access to adequate food and nutrition.
10        (3) Access to affordable and quality health care.
11        (4) Equal access to quality education and training.
12        (5) Equal access to affordable, quality post-secondary
13    education options.
14        (6) Dependable and affordable transportation.
15        (7) Access to quality and affordable child care.
16        (8) Opportunities to engage in meaningful and
17    sustainable work that pays a living wage and barriers to
18    those opportunities experienced by low-income individuals
19    in poverty.
20        (9) Equal access to justice through a fair system of
21    criminal justice that does not, in effect, criminalize
22    poverty.
23        (10) The availability of adequate income supports.
24        (11) Retirement security.
25    (e) Plan content. The strategic plan shall, at a minimum,
26contain policy and fiscal recommendations relating to all of

 

 

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1the following:
2        (1) Developing fact-based measures to evaluate the
3    long-term effectiveness of existing and proposed programs
4    and services targeting poverty and economic insecurity.
5        (2) Increasing enrollment in programs and services
6    targeting poverty and economic insecurity by reducing the
7    complexity and difficulty of enrollment in order to
8    maximize program effectiveness and increase positive
9    outcomes.
10        (3) Increasing the reach of programs and services
11    targeting poverty and economic insecurity by ensuring that
12    State agencies have adequate resources to maximize the
13    public awareness of the programs and services, especially
14    in historically disenfranchised communities.
15        (4) Reducing the negative impacts of asset limits for
16    eligibility on the effectiveness of State programs
17    targeting poverty and economic insecurity by ensuring that
18    eligibility limits do not:
19            (i) create gaps in necessary service and benefit
20        delivery or restrict access to benefits as individuals
21        and families attempt to transition off assistance
22        programs; or
23            (ii) prevent beneficiaries from improving
24        long-term outcomes and achieving long-term economic
25        independence from the program.
26        (5) Improving the ability of community-based

 

 

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1    organizations to participate in the development and
2    implementation of State programs designed to address
3    economic insecurity and poverty.
4        (6) Improving the ability of individuals living in
5    poverty, low-income individuals, and unemployed
6    individuals to access critical job training and skills
7    upgrade programs and find quality jobs that help children
8    and families become economically secure and rise above
9    poverty.
10        (7) Improving communication and collaboration between
11    State agencies and local governments on programs targeting
12    poverty and economic insecurity.
13        (8) Creating efficiencies in the administration and
14    coordination of programs and services targeting poverty
15    and economic insecurity.
16        (9) Connecting low-income children, disconnected
17    youth, and families of those children and youth to
18    education, job training, and jobs in the communities in
19    which those children and youth live.
20        (10) Ensuring that the State's services and benefits
21    programs, emergency programs, discretionary economic
22    programs, and other policies are sufficiently funded to
23    enable the State to mount effective responses to economic
24    downturns and increases in economic insecurity and poverty
25    rates.
26        (11) Creating one or more State poverty measures.

 

 

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1        (12) Developing and implementing programs and policies
2    that use the two-generation approach.
3        (13) Using public or private partnerships and social
4    impact bonds to improve innovation and cost-effectiveness
5    in the development of programs and delivery of services
6    that advance the goals of the strategic plan.
7        (14) Identifying best practices for collecting data
8    relevant to all of the following:
9            (i) Reducing economic insecurity and poverty.
10            (ii) Reducing the racial, ethnic, age, gender,
11        sexual orientation, and sexual identity-based
12        disparities in the rates of economic insecurity and
13        poverty.
14            (iii) Adequately measuring the effectiveness,
15        efficiency, and impact of programs on the outcomes for
16        individuals, families, and communities who receive
17        benefits and services.
18            (iv) Streamlining enrollment and eligibility for
19        programs.
20            (v) Improving long-term outcomes for individuals
21        who are enrolled in service and benefit programs.
22            (vi) Reducing reliance on public programs.
23            (vii) Improving connections to work.
24            (viii) Improving economic security.
25            (ix) Improving retirement security.
26            (x) Improving the State's understanding of the

 

 

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1        impact of extreme weather and natural disasters on
2        economically vulnerable communities and improving
3        those communities' resilience to and recovery from
4        extreme weather and natural disasters.
5            (xi) Improving access to living-wage employment.
6            (xii) Improving access to employment-based
7        benefits.
8    (f) Other information. In addition to the plan content
9required under subsection (e), the strategic plan shall contain
10all of the following:
11        (1) A suggested timeline for the stages of
12    implementation of the recommendations in the plan.
13        (2) Short-term, intermediate-term, and long-term
14    benchmarks to measure the State's progress toward meeting
15    the goals of the strategic plan.
16        (3) A summary of the review and analysis conducted by
17    the Commission under paragraph (1) of subsection (c).
18    (g) Impact of recommendations. For each recommendation in
19the plan, the Commission shall identify in measurable terms the
20actual or potential impact the recommendation will have on
21poverty and economic insecurity in this State.
 
22    Section 95-503. Commission reports.
23    (a) Interim report. No later than June 30, 2021, the
24Commission shall issue an interim report on the Commission's
25activities to the Governor and the General Assembly.

 

 

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1    (b) Report on strategic plan. Upon the Commission's
2adoption of the strategic plan, but no later than November 30,
32021, the Commission shall issue a report containing a summary
4of the Commission's activities and the contents of the
5strategic plan. The Commission shall submit the report to the
6Governor and each member of the General Assembly.
7    (c) Annual reports. Beginning November 30, 2022, and each
8year thereafter, the Commission shall issue a report on the
9status of the implementation of the Commission's strategic
10plan. The report may contain any other recommendations of the
11Commission to address poverty and economic insecurity in this
12State.
 
13    Section 95-504. Duties of the Director of the Governor's
14Office of Management and Budget. The Director of the Governor's
15Office of Management and Budget shall include in the materials
16submitted to the General Assembly outlining the Governor's
17proposed annual budget a description of any budget proposals or
18other activities, ongoing projects, and plans of the executive
19branch designed to meet the goals and objectives of the
20strategic plan. The information shall include the following:
21        (1) An accounting of the savings to the State from any
22    increased efficiencies in the delivery of services.
23        (2) Any savings realized from reducing the number of
24    individuals living in poverty and reducing the demand for
25    need-based services and benefits.

 

 

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1        (3) A projection of any increase in revenue collections
2    due to any increase in the number of individuals who become
3    employed and pay taxes into the State treasury.
4        (4) Any other information related to the proposed
5    annual budget that the Director of the Governor's Office of
6    Management and Budget believes furthers the goals and
7    objectives of the strategic plan.
 
8
ARTICLE 99. MISCELLANEOUS PROVISIONS

 
9    Section 99-95. No acceleration or delay. Where this Act
10makes changes in a statute that is represented in this Act by
11text that is not yet or no longer in effect (for example, a
12Section represented by multiple versions), the use of that text
13does not accelerate or delay the taking effect of (i) the
14changes made by this Act or (ii) provisions derived from any
15other Public Act.
 
16    Section 99-99. Effective date. This Act takes effect upon
17becoming law.".